Question 5: What Kind of Gift Is It and Do Special Rules Apply as a Result?
Working Through California's Gift Rules Analysis
Certain kinds of gestures either are exempt from California’s gift rules or are subject to special treatment. These include:
- Home hospitality
- Informational materials
- Inheritances
- Emergency leave credits
- Disaster relief assistance
- Personalized plaques and trophies
- Wedding gifts
- Travel
- Tickets/Free Admissions
- Behested payments
- Campaign contributions
This resource at right explains how the gift rules apply to the above gestures.
Question 5: What Kind of Gift Is It and Do Special Rules Apply?Types of Gifts Subject to Special Rules & Cites