Cal. Code Regs. tit. 18 § 15442.6
Current through Register 2025 Notice Reg. No. 2, January 10, 2025
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