Cal. Code Regs. tit. 18 § 15442.5
Current through Register 2025 Notice Reg. No. 2, January 10, 2025
Commonly within the category of charitable gifts are gifts for the use of widows and orphans, gifts for placing and maintaining free beds in hospitals for deserving sick people in indigent circumstances, gifts to orphan asylums, and gifts to public institutions for the blind.
NOTE: Reference: Section 15442, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 15442.5