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The recipient of a gift. An individual to whom a power of appointment is conveyed.

West's Encyclopedia of American Law, edition 2. Copyright 2008 The Gale Group, Inc. All rights reserved.


n. a person or entity receiving an outright gift or donation.

Copyright © 1981-2005 by Gerald N. Hill and Kathleen T. Hill. All Right reserved.


a person who receives a gift.
Collins Dictionary of Law © W.J. Stewart, 2006

DONEE. He to whom a gift is made, or a bequest given; one who is invested with a power to select an appointee, he is sometimes called an appointer.

A Law Dictionary, Adapted to the Constitution and Laws of the United States. By John Bouvier. Published 1856.
References in periodicals archive ?
(E) whether the donee organization provided any goods or services in consideration, in whole or in part, for the qualified vehicle; and
Where one of these exceptions exists, an acknowledgment must be furnished by the donee charity within 30 days of the date of the contribution.
Under both alternatives, the personal representative should consider requiring the charity donee to enter into a receipt and refunding agreement prior to payment to allow the personal representative to pursue reimbursement on behalf of the estate if an interested person later successfully asserts an objection to the payment of the pledge.
it is unlikely that a photograph of the work would suffice, and in the absence of a pattern of gifting work to the donee (as in Mirvish v.
including the donee's right to receive a share of proceeds
In most instances, such groups would not be considered a qualified donee. (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?
In the doctrine (5) it was shown that "ingratitude is the opposite of recognition that the donee owes to the donor (...).
Two caveats: firstly, it's important to be aware that your beneficiary/ies could still be caught by IHT if the donor dies within seven years and the gift has been disposed of by the donee within that seven-year window.
One solution is for Client (donor) to give Child (donee) a testamentary power of appointment pursuant to which Child will name in Child's will who among the Grandchildren (permissible appointees) will take and in what proportions.
(12) It makes no difference that a non-South African or non-permanent resident potential donor is a genuine relative of the donee; approval must still be sought from the Minister.
Glenshaw Glass Co.: "[We have in this case] undeniable accessions to wealth, clearly realized, and over which the taxpayers have complete dominion." Again, amounts received gratuitously initially represent accessions to wealth, which the donee can either continue to hold as additional wealth or devote to consumption.