Exemption -- transfers for charitable or public purposes
(1) The following transfers are totally exempt:
(a) all property transferred to the state or any of its institutions or to local governments within the state for strictly local government or other public purposes;
(b) all property transferred to any society, corporation, institution, or association, in trust or otherwise, or to any foundation or trust organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, no part of the net earnings of which inures to the benefit of any private stockholder or individual and no substantial part of the activities of which is carrying on propaganda or otherwise attempting to influence legislation, if any of the following conditions is present:
(i) the society, corporation, institution, foundation, trust, or association is organized solely for religious, charitable, scientific, literary, or educational purposes under the laws of this state or of the United States;
(ii) the property transferred is limited for use within this state;
(iii) the society, corporation, institution, foundation, trust, or association is organized or existing under the laws of another state of the United States or of a foreign state or country and at the date of the decedent's death any one of the following conditions existed:
(A) the other state, foreign state, or foreign country did not impose a legacy, succession, or death tax of any character in respect to property transferred to a similar society, corporation, institution, foundation, trust, or association organized or existing under the laws of this state;
(B) the laws of the other state, foreign state, or foreign country contained a reciprocal provision under which property transferred to a similar society, institution, foundation, trust, or association organized or existing under the laws of another state of the United States or foreign state or country was exempt from legacy, succession, or death taxes of every character, if the other state of the United States or foreign state or country allowed a similar exemption in respect to property transferred to a similar society, institution, foundation, trust, or association organized or existing under the laws of another state of the United States or foreign state or country;
(C) the society, corporation, institution, foundation, trust, or association owns or operates a hospital for crippled children within the United States, primarily practicing orthopedics, to which crippled or afflicted children from the state of Montana are without discrimination gratuitously admitted and treated and the property transferred is limited for use at such hospital.
(2) The tax imposed by 72-16-301 does not apply to transfers to corporations of this state organized under its laws or voluntary associations organized solely for religious, charitable, or educational purposes, which use the property so transferred exclusively for the purposes of their organization within the state.
(1) The following transfers are totally exempt:
(a) all property transferred to the state or any of its institutions or to local governments within the state for strictly local government or other public purposes;
(b) all property transferred to any society, corporation, institution, or association, in trust or otherwise, or to any foundation or trust organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, no part of the net earnings of which inures to the benefit of any private stockholder or individual and no substantial part of the activities of which is carrying on propaganda or otherwise attempting to influence legislation, if any of the following conditions is present:
(i) the society, corporation, institution, foundation, trust, or association is organized solely for religious, charitable, scientific, literary, or educational purposes under the laws of this state or of the United States;
(ii) the property transferred is limited for use within this state;
(iii) the society, corporation, institution, foundation, trust, or association is organized or existing under the laws of another state of the United States or of a foreign state or country and at the date of the decedent's death any one of the following conditions existed:
(A) the other state, foreign state, or foreign country did not impose a legacy, succession, or death tax of any character in respect to property transferred to a similar society, corporation, institution, foundation, trust, or association organized or existing under the laws of this state;
(B) the laws of the other state, foreign state, or foreign country contained a reciprocal provision under which property transferred to a similar society, institution, foundation, trust, or association organized or existing under the laws of another state of the United States or foreign state or country was exempt from legacy, succession, or death taxes of every character, if the other state of the United States or foreign state or country allowed a similar exemption in respect to property transferred to a similar society, institution, foundation, trust, or association organized or existing under the laws of another state of the United States or foreign state or country;
(C) the society, corporation, institution, foundation, trust, or association owns or operates a hospital for crippled children within the United States, primarily practicing orthopedics, to which crippled or afflicted children from the state of Montana are without discrimination gratuitously admitted and treated and the property transferred is limited for use at such hospital.
(2) The tax imposed by 72-16-301 does not apply to transfers to corporations of this state organized under its laws or voluntary associations organized solely for religious, charitable, or educational purposes, which use the property so transferred exclusively for the purposes of their organization within the state.
Exemption -- transfers for charitable or public purposes Repealed
Sec. 36, Ch. 9, Sp. L. May 2000.
| (1)EnactedEn. SectionSec. 4, ChapterCh. 65, Laws ofL. 1923 |
| ReenactedRe-en. SectionSec. 10400.4, Revised Codes of MontanaR.C.M. 1935 |
| AmendedAmd. SectionSec. 1, ChapterCh. 105, Laws ofL. 1953 |
| AmendedAmd. SectionSec. 1, ChapterCh. 218, Laws ofL. 1963 |
| AmendedAmd. SectionSec. 1, ChapterCh. 244, Laws ofL. 1965 |
| AmendedAmd. SectionSec. 1, ChapterCh. 343, Laws ofL. 1969 |
| AmendedAmd. SectionSec. 1, ChapterCh. 317, Laws ofL. 1973 |
| AmendedAmd. SectionSec. 1, ChapterCh. 195, Laws ofL. 1974 |
| AmendedAmd. SectionSec. 11, ChapterCh. 263, Laws ofL. 1975 |
| AmendedAmd. SectionSec. 4, ChapterCh. 490, Laws ofL. 1977 |
| SectionSec. 91-4414, Revised Codes of MontanaR.C.M. 1947 |
| (2)EnactedEn. SectionSec. 1, ChapterCh. 65, Laws ofL. 1923 |
| AmendedAmd. SectionSec. 1, ChapterCh. 150, Laws ofL. 1925 |
| AmendedAmd. SectionSec. 1, ChapterCh. 105, Laws ofL. 1927 |
| AmendedAmd. SectionSec. 1, ChapterCh. 186, Laws ofL. 1935 |
| ReenactedRe-en. SectionSec. 10400.1, Revised Codes of MontanaR.C.M. 1935 |
| SectionSec. 91-4401, Revised Codes of MontanaR.C.M. 1947 |
| Revised Codes of MontanaR.C.M. 1947, 91-4401(part), 91-4414(2) |
| AmendedAmd. SectionSec. 23, ChapterCh. 6, Laws ofL. 1979 |