Texas Attorney General Opinion: WW-1378 Page: 2 of 5
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Honorable Robert S. Calvert, Page 2
and trustees all over the United States
and Canada. We have fewer officers and
directors in Arkansas than in any other
state and our Wills and Bequests are
usually from other states.
"'If you wish a run down of the states
from where we have received our money, I
can give you some at this time: Illinois,
New York, Ohio, Texas, Alabama, Tennessee,
Mississippi, Pennsylvania, and many more.'
"I have been unable to find where 'opera-
ting on a regional basis' has been judicially
defined, but it certainly seems to me that
a hospital such as this that draws support
from adjacent states and whose governing
body comes from all over the United States,
and which likewise treats people on a re-
gional basis as well as nationally, should
certainly qualify under the head of this
term."
Article 14.06, Title 122A, 20-A, Tax.-Gen., Vernon's Annotated
Civil Statutes, provides an exemption from inheritance taxes for
transfers to charitable organizations if such charitable organiza-
tions are to use the gift within this State. Article 14.06 also
contains the following further provisions for exemption which
reads as follows:
"Provided, further, that if the pro-
perty so passing is to or for the use of
a religious, 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."
It is true that there has been no judicial determination of
the meaning of the statutory requirement of conducting charitable
operations on a regional basis. However, this office has had oc-
casion to pass upon the meaning of this phrase in several opinions.
We quote the following excerpt from Attorney General's Opinion No.Opinion No. WW-1378
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Texas. Attorney-General's Office. Texas Attorney General Opinion: WW-1378, text, July 12, 1962; (https://texashistory.unt.edu/ark:/67531/metapth267991/m1/2/: accessed April 26, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.