Cal. Code Regs. tit. 18 § 13842.5

Current through Register 2024 Notice Reg. No. 24, June 14, 2024
Section 13842.5 - Transfers for Indigent and Dependent People

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.

Cal. Code Regs. Tit. 18, § 13842.5