Honorable Robert S. Calve& ,Opinion No. C- 350 

Comptroller of Public Accounts 

Capitol Station Re: Whether devise and 

Austin, Texas bequest to Bishop 

Garriga is exempt ~’ :\ 

from inheritance 

taxes by virtue OP. ,,‘: 

an irrevocable commitment to use 

Dear Mr. Calvertt within this State. 

We quote the’following excerpt from your letter requesting the opinion of this office on the above captioned 

question. 

‘Ue desire the opinion of your office with 

respect to the proper exemption applicable to a 

bequest under the Second Paragraph of the last 

will and testament of 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: 

‘1 will, bequeath and devise to 

my beloved sister, Katherine H. Onzon 

generally known as Katie M. Gnzon for 

her natural life time my homestead 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, together with 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 she m8y 

leave to and for Bishop M. S. Garriga.’ 

*. 

.,. ; 

.’ 

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HonOr8ble Robert Si Calvert, ~Page 2 : OpinIonNo. (C-358) 

"Bishop Garriga ,has made an irrevocable commitment to use said bequest exclusively within 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 furnished us with a copy of the commitment, 

which is in the form of an affidavit; adw e,xecuted and 

sworn to, in which af.fiant says that "he hereby, In writing, 

states th8t.the gift, devise or bequest In said Will is 

irrevocably committed for use exclusively within the State 

of Texas or within the other geographical areas permitted 

by such Statute so that such gift, devise or bequest is 

exempt from~ Inheritance taxes Underthe laws of the State 

of Texas." 

Article 14.06 provides, in part, 8s follows: 

: "If ,passlng,to orfor 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~i8tlon not included 

In any of the classes mentl0ne.d In ,the 

preceding portions of the original.Act 

known 8s Chapter 29 of the General Laws 

of the Second Called Session of the 

;;;;y;;ighth Legislature, the tax 

: 

F% exceeding $10 000 

on any value in excess of $ 500 and 

, 

. .~ . 

Thereafter, the tax percentage:increases in stated Value 

brackets up to 20% on any value In excess of one million 

dollars. 

The pertinent exemption provisions read as follows: 

'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 

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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 this Article 

shall, without limiting Its appl%- ;' 

Cation under other appropriate circumstance8, 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 

organieatlon, which is, in writing 

ana 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. 

“Provided, further, that If the 

PtiOperty 80 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 purpose 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. 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 property paaaing to or for the use of any 

religious, educational or charitable organieatlon, incorporated, 

unincorporated or in the form of 8 trust, . *" under stated 

conditions which could not be applicable to the facts presented by the question under consideration. 

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Honorable Robert S. Calvert, Page 4 Opinion No. (C-358) 

The charitable exemptions provided in Article 14.06 are . expressly limited to property passing to or ror tne use of 

any religious, eduC8tlonal or charitable organization; The 

devise and bequest in question passed, at the death of the 

decedent, to an Individual, the Bishop. You are therefore 

8aViSea that he cannot obtain exemption by committing the 

property to use within this State and that the proper .* 

exemption to be allowed him is that provided 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 irrevocable commitment to use it 

within this State is not exempt from 

inheritance taxes but 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 

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