Texas Attorney General Opinion: C-286 Page: 2 of 6
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Honorable Robert S. Calvert, Page 2 (Opinion No. C- 286)
States, or a religious, educational
or charitable organization, which is,
in writing and prior to the payment
of the tax, irrevocably committed
for use exclusively within the State
of Texas or transferred to a religious,
educational or charitable organization
for use exclusively within this State.
"Provided, further, that if the
property so passing is to or for the
use of a religiou, educational or
charitable organization which conducts
its operations on a regional basis,
one such region of which includes the
State of Texas, or any part thereof,
then a bequest, devise or gift to be
used within such region shall be deemed
to be used within this State. For
purposes of this paragraph a region
shall comprise not more than five
contiguous states, either in whole
or in part, one of which is the State
of Texas. For purposes of this para-
graph, a religious, educational or
charitable organization shall include,
but not be limited to, a youth pro-
gram of physical fitness, character
development, and citizenship training
or like program.
"Provided, further, that this Art-
icle shall not apply to property pass-
ing to or for the use of any religious,
educational or charitable organization,
incorporated, unincorporated or in the
form of a trust, if (either at the time
the property passes or at any time
prior to the payment of the tax) the
laws of the Jurisdiction under which
such organization is organized or is
operating provide an exemption from
death tax of any character with res-
pect to property passing (1) to or
for the use of such an organization
or (2) to or for the use of such an
organization organized or operating-1369-
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Texas. Attorney-General's Office. Texas Attorney General Opinion: C-286, text, July 24, 1964; (https://texashistory.unt.edu/ark:/67531/metapth268705/m1/2/: accessed July 3, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.