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California Government Code Section 82028

Legal Research Home > California Lawyer > Government Code > California Government Code Section 82028

(a) "Gift" means, except as provided in subdivision (b), any
payment that confers a personal benefit on the recipient, to the
extent that consideration of equal or greater value is not received
and includes a rebate or discount in the price of anything of value
unless the rebate or discount is made in the regular course of
business to members of the public without regard to official status.
Any person, other than a defendant in a criminal action, who claims
that a payment is not a gift by reason of receipt of consideration
has the burden of proving that the consideration received is of equal
or greater value.
   (b) The term "gift" does not include:
   (1) Informational material such as books, reports, pamphlets,
calendars, or periodicals.  No payment for travel or reimbursement
for any expenses shall be deemed "informational material."
   (2) Gifts which are not used and which, within 30 days after
receipt, are either returned to the donor or delivered to a nonprofit
entity exempt from taxation under Section 501(c)(3) of the Internal
Revenue Code without being claimed as a charitable contribution for
tax purposes.
   (3) Gifts from an individual'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; provided that a gift from any such person
shall be considered a gift if the donor is acting as an agent or
intermediary for any person not covered by this paragraph.
   (4) Campaign contributions required to be reported under Chapter 4
of this title.
   (5) Any devise or inheritance.
   (6) Personalized plaques and trophies with an individual value of
less than two hundred fifty dollars ($250).

Last modified: January 12, 2009