Cal. Code Regs. tit. 18, § 15442.1 – Charitable Gift Generally.

(a) Bring them under the influence of religion or education.
(b) Relieve them from disease or suffering.
(c) Assist them to establish themselves in life.
(d) Erect or maintain public buildings or works.
(e) Otherwise lessen the burdens or make better the conditions of the general public or some class of the general public.
Note: Reference: Section 15442, Revenue and Taxation Code.

In general, a charitable gift includes any gift for the benefit of an indefinite number of unnamed persons and designed to do any of the following: