Chapter 2. Gift Tax›Article 4.2. Charitable Exemption
§ 15442.8. Proof Required.
California Code of Regulations, Title 18 — Division 2.5. State Controller · 2026 edition · updated 2026-10-05 · California
In order to prove his right to a charitable exemption, a donor must submit such documents or evidence as may be requested by the State Controller. Note: As to the meaning of “foreign state or country,” see Section 15451.1.(b).
Note: Reference: Section 15442, Revenue and Taxation Code.
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