Cal. Code Regs. tit. 18 § 15442.2
Current through Register 2024 Notice Reg. No. 50, December 13, 2024
A gift to or for a conceded and established religious organization for any of its purposes will generally be considered as charitable in nature. Such a gift may be in the form of a gift for the beautification or maintenance of the organization's place of worship, for the maintenance of a cemetery operated by it, for the purchase of equipment, or for use in missionary purposes.
NOTE: Reference: Section 15442, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 15442.2