donative intent

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donative intent n. conscious desire to make a gift, as distinguished from giving something for nothing by mistake or under pressure.

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Gift loans: For below-market loans between family members or in other cases of donative intent, the lender has imputed interest income and is treated as making a gift to the borrower. Below-market loans may have unexpected tax results: tax advisers ... by Malmgren, Edward / The Tax Adviser The Goodwins appealed, arguing that the donative intent of the members, as evidenced by testimony, proved the amounts were gifts, not income. Gifts to pastor were not excludable by Wagenbrenner, Anne / Journal of Accountancy However, donative intent may be only part of a larger picture; the use of a tax-exempt organization with a good reputation alone does not make a questionable transaction any better. Abusive tax transactions involving exempt organizations by Underwood, Joyce M. / The Tax Adviser More results

References in periodicals archive

Gift loans: For below-market loans between family members or in other cases of donative intent, the lender has imputed interest income and is treated as making a gift to the borrower.

Below-market loans may have unexpected tax results: tax advisers ... by Malmgren, Edward / The Tax Adviser

The Goodwins appealed, arguing that the donative intent of the members, as evidenced by testimony, proved the amounts were gifts, not income.

Gifts to pastor were not excludable by Wagenbrenner, Anne / Journal of Accountancy

However, donative intent may be only part of a larger picture; the use of a tax-exempt organization with a good reputation alone does not make a questionable transaction any better.

Abusive tax transactions involving exempt organizations by Underwood, Joyce M. / The Tax Adviser

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Domus tutissimum cuique refugium atque receptaculum
Donatio mortis causa
Donatio non praesumitur
Donatio perficitur possesione accipientis
Donation
Donation inter vivos
Donative

donative intent
Donee
Donis
Donor
Doom
Doom-book or dom-bec a book in which alfred the great
Door
Dormant

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