T~EA~ORNEY GENERAL 

OF%%XAS 

June 5, 1961 

Honorable Robert S. Calvert 

Comptroller of Public Accounts 

Capitol Station 

Austin, Texas 

Opinion No. WW-1073 

Re: Taxability for inheritance 

tax purposes of bequests 

to be expended by the 

Foreign Mission Board of 

Southern Baptist Convention 

of Richmond, Virginia, for 

Dear Mr. Calvert: 

the support of foreign 

missions. 

We quote the following excerpt from your letter requesting 

the opinion of this office on the above captioned matter: 

"J. W. Kimbrough died testate a resident of 

Dallas County on April 28, 1959. Paragraph 4, Section 

B, of the decedent's will reads as follows: 

11(B. One-third thereof shall be given to the 

Baptist Foundation of Texas as an endowment fund to be 

known as the J. W. and Utie Kimbrough Memorial Fund, 

the net income therefrom to be paid annually, or at 

such shorter intervals as may be deemed expedient by 

the said Baptist Foundation of Texas, to the Foreign 

Mission Board of the Southern Baptist Convention, 

Richmond, Virginia, for the support of foreign 

missions.' 

"The tax on the above bequest was assessed by 

this Department on August 25, 1960, in the amount of 

$1,573.17, and at the end of the ninety-day period 

for paying the tax before a penalty accrues, the 

attorneys for the estate remitted all the tax assessed 

against this estate except the above sum assessed 

against the Foreign Mission Board of the Southern 

Baptist Convention and furnished us with a commitment 

wherein the Foreign Mission Board irrevocably committed this bequest for use exclusively in the State of 

Texas. 
Honorable Robert S. Calvert, page 2 (WW-1073) 

"It appears to us that the Foreign Mission 

Board has violated the terms of the will when 

making this commitment, for the will specifically 

states that the bequest is for the support of 

foreign missions. Furthermore, the Foreign Mission Board waited until the assessment was made 

before they took any action to commit the funds 

for use in the State of Texas. 

"In view of the above, please advise whether 

or not this bequest is exempt or taxable as provided in Article 14.06.11 

Article 14.06, Taxation General, is a re-codification of 

Article 7lZ, Vernon’s Civil Statutes. The pertinent parts of 

Article 7122, which was in effect at the date of the death of 

the decedent in this case, read as follows: 

"If passing to or for the use of the United 

States, to or for the use of any other person or 

religious, educational or charitable organization 

or institution, or to any other person, corporation or association not included in any of the 

classes mentioned in the preceding portions of the 

original Act known as Chapter 29 of the General 

Laws of the Second Called Session of the 38th 

Legislature, the tax shall be: 

,t . . . . 

"Provided, however, that this Article shall 

not apply on property passing to or for the use 

of the United States, or to or for the use of 

any religious, educational or charitable organization, incorporated, unincorporated or in the 

form of a trust, when such bequest, devise or 

gift is to be used within this State. The exemption 

from the tax under the preceding provisions of this 

Article shall, without limiting its application 

under other appropriate circumstances, apply to all 

or so much of any bequest, devise or gift to or for 

the use of the United 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." 
Honorable Robert S. Calvert, page 3 (WW,lO73) 

The fact that the Foreign Mission Board of the Southern 

Baptist Convention did not commit the bequest for use exclusively in Texas until after the tax was assessed is immaterial, as the statute quoted above only requires the commitment to be made "prior to the paym ent of the tax," which was 

done. 

We cannot presume that the Foreign Mission Board of the 

Southern Baptist Convention has expended, intends to expend, 

or will expend, the bequest or any part thereof for any purpose other than "for the support of foreign missions" and 

thereby violate the trust as provided in the will. Foreign 

missions could be supported by the expenditure of funds in 

Texas and other states in various ways, for example: (a) 

paying the salaries and travel expenses of foreign misaionarias while they are home on furlough, (b) furnishing a 

dormitory, tuition and other expenses of these furloughed 

missionaries while they are attending the Southern Baptist 

Theological Seminary at Fort Worth for further training in 

their foreign missionary work, (c) paying (in Texas) the 

travel expense of foreign missionaries to their foreign 

fields, (d) purchasing household furnishings for foreign 

missionaries and medicines, medical equi ment and supplies 

to be sent to foreign mission fields, (eP paying the salaries 

and travel expenses of field helpers in Texas who devote all 

their time to supporting foreign missions, and (f) buying 

literature and publishing literature in the Board's own publishing house at El Paso for distribution in foreign mission 

fields. 

We are advised that the Foreign Mission Board of the 

Southern Baptist Convention has , since its organization, 

expended part of its funds in Texas to pay for the items 

listed above, as well as many others--all of which are in 

"support of foreign missions". We certainly cannot presume that such an organization would expend the funds in 

question for uses other than "the support of foreign 

missions", which is the sole purpose of its existence as 

well as the direct mandate of the will. 

Therefore, it is our conclusion that the Mission Board 

of the Southern Baptist Convention has complied with tax-exemption provisions of the statute by committing the bequest 

"for use exclusively within the state of Texas" prior to the 

payment of the tax on such bequest, and that there is no 

basis for challenge of the Board's power to make such commitment of the funds under the language of the will above 

discussed. 
Honorable Robert S. Calvert, page 4 (WW-1073) 

SUMMARY 

Where bequest "for support of foreign 

missions" was unequivocably committed for 

use exclusively within this State prior to 

payment of tax and where the beneficiary 

expends funds in Texas in support of its 

foreign mission program, such beneficiary 

would have power under the terms of the bequest to make such commitment and thereby 

render the bequest exempt from taxation 

under the provisions of Article 7122, V.C.S. 

Yours very truly, 

WILL WILSON 

Attorney General of Texas 

W: 

Assistant 

RRR:dd 

APPROVED: 

OPINION COMMITTEE: 

W. V. Geppert, Chairman 

L. P. Lollar 

Joe Osborn 

Arthur Sandlin 

Linward Shivers 

REVIEWED FOR THE ATTORNEY GENERAL 

By: Morgan Nesbitt