Cal. PROB § 6102

A will may make a disposition of property to any person, including but not limited to any of the following: (a) An individual. (b) A corporation. (c) An unincorporated association, society, lodge, or any branch thereof. (d) A county, city, city and county, or any municipal corporation. (e) Any state, including this state. (f) The United States or any instrumentality thereof. (g) A foreign country or a governmental entity therein.