Which type of donation is subject to donor's tax?

Which type of donation is subject to donor's tax?

• A. Donations between persons guilty of concubinage
• B. Donations made to conceived or unborn children
• C. Donations made to a public officer by reason of his office
• D. Donations made between married couples

Answer: (B)

Donations made to conceived or unborn children are subject to donor's tax because they are considered valid donations under certain legal frameworks, often recognized in various jurisdictions. These donations are made with the intent to benefit the child once they are born, and thus are considered actionable gifts. The law recognizes that a child, even before birth, has rights that can be legally acknowledged, which can extend to the rights to gifts made in anticipation of their birth. The other choices reflect specific scenarios where donor's tax may not apply. Donations between persons guilty of concubinage may fall under legal definitions that prohibit or limit certain gifts. Donations made to a public officer by reason of their office can be restricted due to conflict of interest laws. Meanwhile, donations between married couples often have specific exemptions or allowances that remove them from donor's tax obligations, given that many jurisdictions promote the financial unity of marriage.

Donations made to conceived or unborn children are subject to donor's tax because they are considered valid donations under certain legal frameworks, often recognized in various jurisdictions. These donations are made with the intent to benefit the child once they are born, and thus are considered actionable gifts. The law recognizes that a child, even before birth, has rights that can be legally acknowledged, which can extend to the rights to gifts made in anticipation of their birth.

The other choices reflect specific scenarios where donor's tax may not apply. Donations between persons guilty of concubinage may fall under legal definitions that prohibit or limit certain gifts. Donations made to a public officer by reason of their office can be restricted due to conflict of interest laws. Meanwhile, donations between married couples often have specific exemptions or allowances that remove them from donor's tax obligations, given that many jurisdictions promote the financial unity of marriage.