CORPORATIONS - FOREIGN CORPORATIONS - EFFECT OF COMPLYING WITH DOMESTICATION STATUTE

Decedent was a resident of Nebraska and all his property was located there. By his will he left the residue of his estate to a number of charitable institutions including the Topeka Branch of the Women's Foreign Missionary Society of the Methodist Episcopal Church, a corporation incorporated in Kansas. The Topeka Branch claimed exemption from the Nebraska inheritance tax because it was a domestic charitable corporation, having complied with the Nebraska statute providing, "Any corporation organized under the laws of any other state . . . which has filed . . . with the secretary of state of this state, a true copy of its charter or articles of association, shall, on filing with the secretary of state a certified copy of a resolution adopted by its board of directors, accepting the provisions of this article, be and become a body corporate of this state. Held, the statutory exemption from the inheritance tax of bequests to charitable institutions extends only to domestic corporations.

Compliance with the domestication statute does not make a foreign corporation a domestic one for this purpose. In re Sautter's Estate, (Neb. 1942) 5 N.W. (2d) 263.