Cal. Code Regs. tit. 18 § 13842.6

Current through Register 2025 Notice Reg. No. 2, January 10, 2025

Section 13842.6 - Transfers for Benefit of Animals

Charitable transfers are not limited to those for the benefit of mankind, but may also take form as transfers for the benefit of animals, as, for example, to prevent cruelty to them.

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

Cal. Code Regs. Tit. 18, § 13842.6