§ 15442.2. Religious Charitable Gift.

Source: https://govt.westlaw.com/calregs/Document/IE9C98E534C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

A gift to or for a conceded and established religious organization for any of its purposes will generally be considered as charitable in nature. Such a gift may be in the form of a gift for the beautification or maintenance of the organization's place of worship, for the maintenance of a cemetery operated by it, for the purchase of equipment, or for use in missionary purposes.

Note: Reference: Section 15442, Revenue and Taxation Code.