California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 2 - Gift Tax
Article 4.2 - Charitable Exemption
Section 15442.3 - Gift for Care of Cemetery Plot
Universal Citation: 18 CA Code of Regs 15442.3
Current through Register 2024 Notice Reg. No. 12, March 22, 2024
A gift to an individual in trust for use in caring for the donor's burial plot is not a charitable gift. On the other hand, a gift or contribution to a private cemetery organization in California for deposit in the latter's perpetual or special care fund, and for use in caring for the donor's burial plot located within the organization's cemetery, or for use in caring for the donor's and any other person's burial plot located within the cemetery, is a charitable gift.
NOTE: Reference: Section 15442, Revenue and Taxation Code.
Disclaimer: These regulations may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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