Chapter 2. Gift Tax›Article 4.2. Charitable Exemption

§ 15442.5. Gifts 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/IE9D0E1534C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

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

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

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

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

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