§ 18932.5. Exclusions from ‘‘Honorarium”: Direct Charitable Donations.

The following payments are excluded from the definition of “honorarium”:

(a) A charitable donation, if all of the following apply:

(1) The donation is made directly to a bona fide charitable, educational, civic, religious, or similar tax-exempt, nonprofit organization, and is not delivered to the individual;

(2) The individual does not make the donation a condition for his or her speech, article, or attendance;

(3) The individual does not claim the donation as a deduction from income for tax purposes;

(4) The donation will have no reasonably foreseeable financial effect on the individual, or on any member of his or her immediate family; and

(5) The individual is not identified to the recipient organization in connection with the donation. If the individual knows or has reason to know that a donor intends to make such a donation, the individual must inform the donor that the donation cannot be made in the individual's name.

HISTORY

1. New section filed 10-14-92; operative 11-13-92 (Register 92, No. 42).

2. Change without regulatory effect relocating section filed 11-17-94 pursuant to section 100, title 1, California Code of Regulations (Register 94, No. 46).

3. Amendment of subsections (a)(1)-(5) and Note filed 7-25-95; operative 7-25-95 pursuant to Government Code section 11343.4(d) (Register 95, No. 30).

Note

Note: Authority: Section 83112, Government Code. Reference: Sections 89501 through 89506, Government Code.