Section 21380 does not apply to any of the following instruments or transfers: (a) Except as provided in paragraph (4) of subdivision (a) of Section 21380, a donative transfer to a person who is related by blood or affinity, within the fourth degree, to the transferor or is the cohabitant of the transferor. (b) An instrument that is drafted or transcribed by a person who is related by blood or affinity, within the fourth degree, to the transferor or is the cohabitant of the transferor. (c) An instrument that is approved pursuant to an order under Article 10 (commencing with Section 2580) of Chapter 6 of Part 4 of Division 4, after full disclosure of the relationships of the persons involved. (d) A donative transfer to a federal, state, or local public entity, an entity that qualifies for an exemption from taxation under Section 501(c)(3) or 501(c)(19) of the Internal Revenue Code, or a trust holding the transferred property for the entity. (e) A donative transfer of property valued at five thousand dollars ($5,000) or less, if the total value of the transferorâs estate equals or exceeds the amount stated in Section 13100. (f) An instrument executed outside of California by a transferor who was not a resident of California when the instrument was executed.
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