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Chapter 2. Gift Tax›Article 4.2. Charitable Exemption

§ 15441.2. Gifts to Public Corporations.

California Code of Regulations, Title 18 — Division 2.5. State Controller · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/IE9C150F34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Gifts to public corporations include gifts to any county, city and county, city, or district of this State; to any housing authority created pursuant to the “Housing Authorities Law” of California; to the University of the State of California; and to the State Bar of California.

Note: Reference: Section 15441, Revenue and Taxation Code.

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▸Contents — California Code of Regulations, Title 18 — Division 2.5. State Controller
California Code of Regulations, Title 18 — Division 2.5. State Controller

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