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Title: Donation  
Author: World Heritage Encyclopedia
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Subject: Chronology of MUDs, Non-governmental organization, Youth philanthropy, Fat cat (term), Party finance in Germany
Collection: Donation
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A Freebox in Berlin, Germany, 2005, serving as a distribution center for free donated materials

A donation is a transplant. Charitable gifts of goods or services are also called gifts in kind.


  • Donating statistics 1
  • Legal aspects 2
  • Donating in the name of others 3
  • See also 4
  • References 5

Donating statistics

A blood collection bus (bloodmobile) from Children’s Hospital Boston at a manufacturing facility in Massachusetts: Blood banks sometimes use a modified bus or similar large vehicle to provide mobile facilities for donation.

In the United States, in 2007, the

  1. ^ Frank Greve (19 May 2009). "America's poor are its most generous givers". McClathy Newspapers. Retrieved 19 December 2014. 
  2. ^ a b Charity Navigator, "Giving statistics", accessed January 10 2012
  3. ^ "The 2012 Charitable Giving Report", Steve MacLaughlin, Published February 2013, Accessed February 2013
  4. ^ William Blackstone, quoted in  "Donation".  
  5. ^ Peter Baird: Charitable deductions for pro bono publico professional services: an updated carrot and stick approach, Texas Law Review, Vol. 50, Nr. 5, 1972


See also

It is possible to donate in the name of a third party, making a gift in honor or in memory of someone or something. Gifts in honor or memory of a third party are made for various reasons, such as holiday gifts, wedding gifts, in memory of somebody who has died, in memory of pets or in the name of groups or associations no longer existing. Memorial gifts are sometimes requested by their survivors (e.g. "in lieu of flowers, contributions may be made to ABC Charity"), usually directing donations to a charitable organization for which the deceased was a donor or volunteer, or for a cause befitting the deceased's priorities in life or manner of death. Memorial donations are also sometimes given by people if they cannot go to the ceremonies.

Donating in the name of others

In India, donations for charitable purposes are eligible for tax exemptions.

The person or institution giving a gift is called the donor, and the person or institution getting the gift is called the donee.[5]

In countries where there are limits imposed on the freedom of disposition of the testator, there are usually similar limits on donations.

There have been discussions on whether also a donation of time should be tax deductible.[6]

In politics, the law of some countries may prohibit or restrict the extent to which politicians may accept gifts or donations of large sums of money, especially from business or tax deductible. Because this reduces the state's tax income, calls have been raised that the state (and the public in general) should pay more attention towards ensuring that charities actually use this 'tax money' in suitable ways.

Donations are given without return consideration. This lack of return consideration means that, in common law, an agreement to make a donation is an "imperfect contract void for want of consideration."[4] Only when the donation is actually made does it acquire legal status as a transfer or property.[5] In civil law jurisdictions, on the contrary, donations are valid contracts, though they may require some extra formalities, such as being done in writing.

Legal aspects

Blackbaud reports that, in the US, online giving in 2012 grew 10.7% on a year-over-year basis. The percentage of total fundraising that comes from online giving was about 7% in 2012. This was an increase from 6.3% in 2011 and is nearing the record level of 7.6% from 2010 when online giving spiked in response to Haitian earthquake relief efforts. Steve MacLaughlin notes in the report that "the Internet has now become the first-response channel of choice for donors during disasters and other emergency events." [3]


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