Page 4
3 Other factors which may be considered include home address and legal residence listed on federal tax returns, place where the individual is registered to vote, place of vehicle registration, state of driver’s or professional license, place of club and organization memberships, place where mail is received. There may be other similar factors. However, because these factors may be altered without a true commitment to such location they will generally not carry as much weight as factors (a) through (e) above. Charitable contributions shall not be considered in determining domicile. “Charitable contribution” means the donation of property, money, or uncompensated time to an organization that qualifies for a federal deduction. Section 4 Intent to Change Domicile (a) Intent is a decisive factor in the determination of whether a place which a person occupies is his or her domicile. Since a domicile continues until superseded by another, a change of residence without the intention of creating a new domicile leaves the last established domicile unaffected. Change of domicile may be made on a whim or fancy, for business, health, or pleasure, to secure a change of climate, or for any other reason, provided there is an absolute and fixed intention to abandon one domicile and acquire another, and the acts of the individual confirm this intention. The fact that a person is motivated by self-interest does not prevent a change of domicile. Nearly everyone who changes domicile does so because they believe it to be to their advantage in one way or another. Therefore, the fact that a change of domicile was motivated primarily by a desire to gain a tax advantage is immaterial if the intention of the individual to acquire a new domicile is absolute and fixed and the actions of the individual confirm that intention. (b) In addition to the factors addressed in Section 3 above, the following factors will be considered with respect to a claimed change of domicile. 1. location of domicile for prior years; 2. registration as voter; 3. voting by absentee ballot; 4. place of filing of federal income tax returns; 5. filing and payment of state income taxes; 6. declaration of place of residence in will; 7. recitals in deeds and legal documents; 8. written and oral declarations generally; 9. situs of bank accounts and securities; 10. membership in churches, clubs, lodges, societies; 11. automobile registration and license; 12. claiming or filing homestead exemptions; 13. school attended by minor children.