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Chapter 1. Inheritance Tax›Article 5.1. Charitable Exemption

§ 13842.5. Transfers for Indigent and Dependent People.

California Code of Regulations, Title 18 — Division 2.5. State Controller · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/IE76119D44C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Commonly within the category of charitable transfers are transfers for the use of widows and orphans, transfers for placing and maintaining free beds in hospitals for deserving sick people in indigent circumstances, transfers to orphan asylums, and transfers to public institutions for the blind.

Note: Reference: Section 13842, Revenue and Taxation Code.

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▸Contents — California Code of Regulations, Title 18 — Division 2.5. State Controller

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