Honorable Robert S. Calve& ,Opinion No. C- 350 Comptroller of PublicAccounts Capitol Station Re: Whether devise and Austin, Texas bequest to Bishop Garriga is exempt ~’:\ from inheritance taxesby virtue OP. ,,‘: an irrevocable commitment to use 

### Dear Mr. Calvertt within this State.
We quote the’followingexcerpt from your letter requesting the opinion of this office on the above captioned question.
‘Ue 

### desire the opinion of your officewith respect to the proper exemption applicable to a bequest under the Second Paragraph of the last will 

### and testamentof Frank J. .Onzon, who died a resident of Nueces County on August 4, 1964.

will *The 

### Second Paragraph of t!he decedent’s reads as follows: ‘1will, bequeath and devise to my beloved sister, Katherine H. Onzon generally known as Katie M. Gnzon for her natural life time

### myhomestead at 508 Waco St. In Corpus Chrlatl, Texas, better described being lot **Thirteen** in Block Thirty-two (32) on the Bluff portion of Corpus Christi in Nueces: County, togetherwith all of my other property real,

### persnnal and mixed of which I shall

### die seized and possessed, And upon her death said homestead shall pass to and vest In our very good cousin, Patrick J. Dunne,who has taken such great interest in us both. And all other of said property shem8y leave to and for Bishop M. S. Garriga.’ *.

.,. ;

.’

-1702-HonOr8ble Robert Si Calvert,~Page2 : OpinIonNo. 

### (C-358)

"Bishop Garriga ,hasmade an irrevocablecommitment to use saidbequest exclusivelywithin the State of Texas in order to be exempt from the lnheritance tax as~provided in Article 

### 14.06, Chapter lb,, Title 122A, Taxation General. flernonls Civil Statuteg7."
You have furnishedus with a copy of the commitment, which is in the form of an affidavit;

### adw e,xecuted and sworn to, inwhich af.fiant says that "he hereby, In writing, states th8t.thegift, devise or bequest In saidWill is irrevocablycommitted for use exclusivelywithin the State of Texas or within the othergeographical areas permitted by such Statute so that such gift, devise or bequest is exempt from~Inheritancetaxes Underthe laws of the State of Texas." Article 

### 14.06 provides, in part, 8s follows:

: "If ,passlng,toorfor 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; tiorporation

or,asso~i8tlonnot included In any of the classesmentl0ne.dIn ,the precedingportions of the original.Act known 8s Chapter 29 ofthe General Laws of the Second CalledSession of the ;;;;y;;ighth Legislature, the tax

:

F% exceeding $10 000 on any value in excess of $ 500 and

,

. .~. Thereafter, the tax percentage:increasesin statedValue brackets up to 20% on any value In excess of onemillion dollars. The pertinent exemptionprovisions read as follows:

'Provided,however, that this Article Shallnot apply on property passing to or for the use of the United States, or to or for the use of'any religious, educational or

-1703-Honorable Robert 5. Calvert, Page 

### 3 Opinion No. (C- 36) .

charitable organization, incorporated, unincorporated or in the form of a trust,when such bequest, devise or gift 1s to be used within this State. The exemption from tax under the

### preceding provisions of thisArticle shall, without limiting Its appl%- ;' Cationunder other appropriate circumstance8, apply to all or somuch of any bequest, devise or gift to or for the use 

### of the United States, or a religious,educational or charitable organieatlon,which is, inwriting ana prior to the payment of the tax, Irrevocably committed

### for use exclusivelywithin the State of Texas or transferred to a 

### religious, educational or charitable organization for use exclusivelywithin this State. 

### “Provided, further, that If the PtiOperty80 passing is to or for the use of a religious,educational, **or** charitable organizationwhich conducts Its operations on a regional

. basis, one such region ofwhich 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 purpose of thisparagraph a region shall comprisenot more than five COntiguOuS

### states, either inwhole or in part, one of which is the State of Texas. For purpoaee 

### of this 

### paragraph, **8** religious, educational; or charitable organization, shall include, but not 

### be limited to, a youth program of physical **fitness, character**  aevelopment, and citizenship training or like program,: ,,”

The last Raragraph of'Artlcle 

### 14.06 provides

### an

exemption for propertypaaaing to or for the use of any religious, educational or charitableorganieatlon, incorporated, 

### unincorporated or 

### in the form of **8** trust,
. *"under stated conditionswhich could not be applicable to the factspresented **by** the 

### question under consideration.

**-1704-**Honorable Robert S. Calvert, Page 4 OpinionNo. (C-358)

The charitable exemptionsprovided in Article 14.06 are

. expressly limited to propertypassing to or ror tne use of any religious, eduC8tlonal **or** charitableorganization; The devise and bequest in questionpassed, at the death of the decedent, to an Individual, the Bishop. You are therefore 8aViSea that he cannot obtain exemptionby committing the property to use within this State and that the proper .* exemption to be allowed him is thatprovided for “any other person” under Article 14.06, toe., $500. ::, i:,

SUWMARY
A devise and bequest to a Bishop, in his Individual capacity,who makes an irrevocablecommitment to use it within this State is not exempt from inheritance taxesbut is subject to tax under Article 14.06, Vernon’s Civil Statutea.
Yours very truly,
WAGGONER CARR Attorney General of Texas

MMcGP: dl APPROVBD: OPINION COMMITTEE
W. V. Geppert,Chairman J. H. Broadhurst Ivan Williams Ralph Rash Charles Swarmer APPROVED FOR THE ATTORNEY GENERAL W Stanton Stone

-1705-