donation

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donation

[dō′nā·shən]
(mycology)
In conjugation, a process involving a nonconjugative plasmid and a conjugative plasmid in which the latter provides the missing conjugative function to the former so that the former may be transferred.
References in periodicals archive ?
64) the donee will be able to continue to "enforce the
condemnation), the proceeds cannot be diverted to, or for the benefit of, the taxpayer; instead, the charitable donee must be entitled to its proportionate share of any extinguishment proceeds.
Similarly, disbursements made by a charitable organizations to qualified donees as a means of devoting their resources to charitable activities are provided for in the legislation.
While this made the status of the tenants as third party beneficiaries plausible, the lessors were held not to be third party donee beneficiaries.
The penal deeds, cruelties or serious offences against the donor committed by the donee take into account any penal deeds that were committed voluntarily.
A donee is the person to whom a power is given or in whose favor a power is reserved.
The other combinations result either in adding the amount or value of the transfer to aggregate income (if the donee must include, but the donor may not deduct) or in subtracting the amount or value of the transfer from aggregate income (if the donor may deduct, but the donee need not include).
7) Although the donor is the party having primary liability for payment of the gift tax, a gift can be made subject to a condition that the gift tax is paid by the donee (or by the trustee if the gift is in trust).
Generally, charitable contributions of $250 or more made by an employee through payroll deduction may be substantiated with a combination of two documents: (1) a pay stub, Form W-2, or a document furnished by the taxpayer's employer that sets forth the amount withheld from the taxpayer's wages, and (2) a pledge card or document prepared by or at the direction of the donee organization that states that the organization does not provide goods or services as whole or partial consideration for any contributions made by payroll deduction.
The transfer of certain existing moveable or immoveable property made voluntarily and without consideration, by one person, called the donor, to another, called the donee, and accepted by or on behalf of the donee must be made during the lifetime of the donor and while he is still capable of giving.
I am therefore of the view that this was not sponsorship provided for the benefit of Mr Hain as a regulated donee, and no donation occurred.
The simplest and most efficient form of wealth transfer to heirs is the $12,000 per donee annual exclusion.