DONATIONS

Presented by Banagbanag, Janice M.

 DONATIONS

Donation is an act of liberality whereby a

person disposes gratuitously a thing or
right in favor of another, who accepts it.
(Art. 725, New Civil Code)
 WHO MAY GIVE WHO MAY RECEIVE A
A DONATION? DONATION?
All persons who may (1)All those who are not specially
contract and dispose of disqualified by law therefor may accept
their property may donations (Art. 738, CC);
make a donation (Art. (2)Minors and others who cannot enter
735, CC); into a contract, through their parents
or legal representatives (Art. 741, CC);
Note: Registration of a Deed of Donation is not and,
necessary for it to be considered valid and
effective. However, in order to bind third (3)Conceived and unborn children though
persons, the donation must be registered in
the Registry of Land Titles and Deeds. those persons who would legally
represent them if they were already
born (Art. 742, CC)
 WHO ARE NOT ALLOWED TO GIVE DONATIONS?

Under Art. 739 of the Civil Code, the following are not
allowed to give donations:

(1)Those made between persons who were guilty of adultery or

concubinage at the time of the donation;

(2) Those made between persons found guilty of the same

criminal offense, in consideration thereof;

(3) Those made to a public officer or his wife, descedants and

ascendants, by reason of his office.
 REQUISITES OF DONATIONS

1. The donor must have capacity to make donation of a thing or right.

Note: The donor’s capacity shall be determined as of the time of the making of the
donations (Art. 737, NCC)
2. The donor must have the intent to make the donation out of liberality to benefit the
donee;
3. There must be delivery, whether actual or constructive, of the thing or right donated;
4. The donee must accept or consent to the donation.
Note: Acceptance must be made during the lifetime of the donor and of the done (Art.
746, NCC). Acceptance is necessary because nobody is obliged to receive a gift
against his will (Osorio v. Osorio, 14 Phil. 531)
5. Donation must be in a public instrument in case of real property. If personal property,
it may be made orally with simultaneous delivery if value does not exceed P5,000.00 or
in writing if value exceeds P5,000.00.
 KINDS OF DONATIONS

AS TO CONSIDERATION
AS TO WHEN IT TAKES FOR GIVING THE AS TO EFFECTIVITY
EFFECT DONATION
1.Pure donation
1.Simple or Pure Donation
1. Donation inter vivos 2.Conditional
2.Remuneratory
2. Donation mortis causa 3.With a term
3.Donation propter nuptias 3.Modal
4.Onerous
 AS TO WHEN IT TAKES EFFECT
1. Donation inter vivos
- takes effect during the
lifetime of the donor (Art.
729, CC);
-its perfection is at the
moment when the donor
knows the acceptance of the
done. It is subject to donor’s
tax.
2. Donation mortis causa
- takes effect upon the death
of the donor (Art. 728, CC)
-it is subject to estate tax.
3. Donation propter
nuptias
- it is made by reason of
marriage and before its
celebration, in
consideration of the same
and in favor of one or
both of the future spouses.
(Art. 82, Family Code)
 AS TO CONSIDERATION FOR GIVING THE
DONATION

1. Simple or Pure
Donation
- this is an unconditional
gift where the donor
expects nothing in return.
2. Remuneratory 3. Modal
- is one in which the donor
-one where the donee gives
imposes a prestation
something out of gratitude upon the donee.
for past services of the done.

4.Onerous
- the donor imposes certain obligations on the
donee, failure of which may lead to the
revocation of the donation
 AS TO EFFECTIVITY

1. Pure donation 2. Conditional 3. With a term

- it is subject to a period,
- it is not subject to - it is subject to a condition,
suspensive or resolutory
condition suspensive or resolutory
 DISTINCTION: Donations inter vivos and Donation mortis causa.
Donations inter vivos Donations mortis causa
1. It takes effect during the lifetime of the donor, independently of his 1. It takes effect upon the death of the donor.
death.
2. Made in contemplation of the death without the intention to lose the
2. Made out of the pure generosity of the donor.
thing or its free disposal in case of survival.

3. The donation is valid even if the donor shall survive the donee.
3. The donation is void if the donor survives the donee.

4. The donation follows the formalities of donation.

4. The donation follows the formalities of a will.

5. The donation must be accepted by the donee during his lifetime.

5. The donation can only be accepted after the donor’s death.

6. The donation is irrevocable, once accepted, it cannot be revoked. 6. It is always revocable at anytime and for any reason before the
donor’s death.
7. The right to dispose of the property is completely conveyed to the
donee. 7. The right is to be retained by the donor while he is still alive.

8. The donation is subject to donor’s tax.

8. The donation is subject to estate tax.
EXAMPLE
An acknowledgment refers
to a formal declaration
before an official that one
has executed a particular
legal document
An attestation clause refers to that part
of an ordinary will whereby the attesting
witnesses certify that the instrument has
been executed before them and to the
manner of the execution of the same. It
is a separate memorandum or record of
the facts surrounding the conduct of
execution and once signed by the
witnesses, it gives affirmation to the fact
that compliance with the essential
formalities required by law has been
observed. It is made for the purpose of
preserving in a permanent form a record
of the facts that attended the execution
of a particular will, so that in case of
failure of the memory of the attesting
witnesses, or other casualty, such facts
may still be proved.
Under Art. 805 of the
Civil Code, attestation
clause should state (1) the
number of pages used
upon which the will is
written; (2) that the
testator signed, or
expressly caused another
to sign, the will and
every page thereof in the
presence of the attesting
witnesses; and (3) that
the attesting witnesses
witnessed the signing by
the testator of the will
and all its pages, and
that said witnesses also
signed the will and every
page thereof in the
presence of the testator
and of one another.
EXAMPLE
Thank
You