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)