Cal. Code Regs. tit. 18 § 15442.6
Current through Register 2024 Notice Reg. No. 25, June 21, 2024
Charitable gifts are not limited to those for the benefit of mankind, but may also take form as gifts for the benefit of animals, as, for example, to prevent cruelty to them.
NOTE: Reference: Section 15442, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 15442.6