“Family” include one’s spouse, child, parent, grandparent, grandchild, brother, sister, parent-in-law, brother-in-law, sister-in-law, nephew, niece, aunt, uncle, or first cousin or the spouse of any such person as long as the family member is not acting as an intermediary for another person who is the true source of the gift.  See 2 Cal. Code Regs. § 18942(a)(3).

“Family” include one’s spouse, child, parent, grandparent, grandchild, brother, sister, parent-in-law, brother-in-law, sister-in-law, nephew, niece, aunt, uncle, or first cousin or the spouse of any such person as long as the family member is not acting as an intermediary for another person who is the true source of the gift.  See 2 Cal. Code Regs. § 18942(a)(3).

Note that regulations pending as of March 2011 would expand the definition of family.

Go to the Gift Resource Center