donee


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donee

One who receives a gift.
References in periodicals archive ?
clear: to ensure that the rights of the donee with regard to the
With a nonqualified disclaimer, the disclaimant, rather than the donor, is treated as having transferred his or her interest in the property to the successor donee.
Thus, if the donee spouse's interest is not treated as a "qualifying income interest for life," the gift of a refund annuity will not qualify if the refund is payable to the donor or a third party in the event of the donee's death during the refund period.
The named donees signified their acceptance of the donation on the face of the document.
If the eased land is subject to a mortgage, the mortgagee must subordinate its rights to the donee organization's ability to enforce the conservation purposes in perpetuity.
The donor can avoid this harsh penalty by requesting a specific written certification from the donee organization, under penalties of perjury, certifying either that the donee's use of the artwork was substantial and related to its exempt purpose or, if it was not substantial, its intended use has become infeasible or impossible to implement (Sec.
The acknowledgment letter also must say whether the donee organization provided any goods or services in exchange for the gift.
As an aside, the Public Television Station with which the Public Television Association of Quebec worked likely would have been a qualified donee when it was affiliated with the University of Vermont earlier in its history.
Why should the status or identity of donee beneficiaries be exempt from the parol evidence rule?
Last, in the case of ingratitude, the donor has the faculty to decide if the deed of the donee is or not an ingratitude and if he forgives or not the donee.
Power Of Appointment Defined A power of appointment is a power that enables the donee of the power to designate recipients of beneficial ownership interests in or powers of appointment over the appointive property.
The regulations determine how the donation should be dealt with where no specific institution or donee is named.