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Chapter 2. Gift Tax›Article 4.2. Charitable Exemption

§ 15442.8. Proof Required.

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/IE9D749F34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

In order to prove his right to a charitable exemption, a donor must submit such documents or evidence as may be requested by the State Controller. Note: As to the meaning of “foreign state or country,” see Section 15451.1.(b).

Note: Reference: Section 15442, Revenue and Taxation Code.

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

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