Cal. Code Regs. tit. 18 § 15442.7
Current through Register 2024 Notice Reg. No. 25, June 21, 2024
A gift for the promotion of political purposes may be charitable in nature if the ends sought are not opposed to good morals and can be attained by peaceable means, and not by war, riot, or revolution. However, the charitable exemption is not applicable if the gift is made to an organization a substantial part of the activities of which is carrying on propaganda or otherwise attempting to influence legislation.
NOTE: Reference: Section 15442, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 15442.7