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Chapter 2. Gift Tax›Article 4.2. Charitable Exemption

§ 15442.6. Gifts for Benefit of Animals.

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/IE9D2DD234C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

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.

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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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