NOTICE: Taxpayers are strongly encouraged to visit the DRS website for answers to many questions. You may also email DRS at drs@po.state.ct.us. If contacting DRS by phone, please plan for wait times that may be longer than usual. Frequently Asked Questions

This information is not current and is being provided for reference purposes only

PS 90(6)

Charitable Contributions Not Indicative of Domicile

This Policy Statement has been obsoleted in part by AN 94(2)


In determining whether a decedent is a resident of Connecticut, as that term is used in Section 12-340 of the Connecticut General Statutes for purposes of determining the applicability of the Connecticut Succession and Transfer Taxes, the Department of Revenue Services no longer considers a decedent's transfer of property, by reason of death or otherwise, to Connecticut charities to be a factor. This policy is effective with respect to the estates of decedents dying on and after January 1, 1990.

In determining whether a person is domiciled in Connecticut, as that term is used in Section 12-505 of the Connecticut General Statutes for purposes of determining the applicability of the Connecticut Dividends, Interest Income and Capital Gains Taxes, the Department of Revenue Services no longer considers a person's transfer of property to Connecticut charities to be a factor. This policy is effective with respect to taxable years commencing on and after January 1, 1990.


PS 90(6)

Succession and Transfer Tax