However, CPAs will not know if their clients have this donative intent
unless they are willing to engage in meaningful charitable planning conversations.
After a pretty long fight, IRS counsel conceded the issue of donative intent
and agreed to waive the penalty, Barooshian reports.
that the transfer was (1) bona fide, (2) transacted at arm's length, and (3) free of donative intent
The court affirmed the grant of summary judgment in favor of the hospital because no gift agreement existed and it was, therefore, impossible to prove that the hospital violated the donative intent
31) In favor of enforcing the clause and disinheriting the beneficiary is the often-repeated and well-entrenched rule that prioritizes donative intent
above other concerns.
Havey contributed all the funds to the accounts and retained the right to withdraw them does not negate the existence of donative intent
required to validate a gift.
1165, 1215 (2008) (discussing competing theories of trust construction); Mary Louise Fellows, In Search of Donative Intent
, 73 IOWA L.
RTT, in contrast, leverages the donative intent
and reciprocity of friends and family inherent in the kidney paired-donation model to avoid the net-outflow or organ-deficit problem of traditional transplant tourism--under RTT, organ flows out of each country are matched with inflows.
Many modem (and even some early) courts have put forward what is best described as a remedial doctrine of gift formality, holding gifts valid where donors have died before they could complete delivery, at least if evidence of donative intent
Although there is no requirement that a gift transfer involve donative intent
(Treasury Regulations section 25.
Gifts of personal property are enforceable only upon evidence of donative intent
and some form of delivery, (16) which demonstrates that the donor understood what he was doing.
Alternatively, South Dakota should allow probate courts to place more emphasis on donative intent
when adjudicating intestate estates in order to properly execute the intent of the decedent.