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DONATION

KINDS OF DONATION; REQUISITES; FORMALITIES


Kinds of Donation
1. According to motive or cause:
a. Simple pure liberality
b. Remuneratory (1st kind) to reward past services provided the services do not constitute a
demandable debt
c. Remuneratory (2nd kind): Conditional or Modal donations (1) reward future services; or (2)
because of future charges or burdens, when the value of said services, burdens, or charge is less
than the value of the donation
d. Onerous burdens, charges or services are equal in value to that of the donation
2. According to perfection or extinguishment:
a. Pure donation one which is not subject to any condition
b. Conditional one wherein the donor imposes on the donee a condition dependent on the
happening of a future event or past event unknown to the parties
c. With a term one wherein the donor imposes on the donee a condition dependent upon the
happening of a future and certain event
3. According to effectivity:
a. Inter vivos takes effect during the lifetime of the donor, independently of his death
b. Mortis causa takes effect upon donors death
c. Propter nuptias
Requisites
1. Donor must have the capacity to make the donation
2. He must have donative intent (animus donandi)
3. There must be delivery
4. Donee must accept or consent to the donation during the lifetime of the donor and of the donee in case
of donation inter vivos; whereas in case of donation mortis causa, acceptance is made after the donors
death because they partake of a will
Formalities
Acceptance may be made by the donee himself or thru an agent with special power of attorney, he
may not agree with the burden imposed (Art. 745, NCC).
Because the donee may not want to accept the donors liberality or if donation is onerous, he may
not agree with the burden imposed.
Donations made to incapacitated persons shall be void, though simulated under the guise of
another contract or through a person who is interposed (Art. 743, NCC).
If the donation is pure and simple and does not require written acceptance, the minors can accept
the donation by themselves.
If the donation needs written acceptance, it may be accepted by their guardian or legal
representatives.
Donations made to conceived and unborn children ay be accepted by those who would legally
represent them if they were already born (Art. 742, NCC).
REASONS OF KNOWING DISTINCTIONS BETWEEN DONATION INTER VIVOS AND
DONATION MORTIS CAUSA
The distinction between a transfer inter vivos and mortis causa is important as the validity or
revocation of the donation depends upon its nature. If the donation is inter vivos, it must be executed and
accepted with the formalities prescribed by Articles 748 and 749 of the Civil Code, except when it is
onerous in which case the rules on contracts will apply. If it is mortis causa, the donation must be in the

form of a will, with all the formalities for the validity of wills, otherwise it is void and cannot transfer
ownership.
RULES IN DETERMINING WHETHER DONATION IS INTER VIVOS OR MORTIS CAUSA
BASIS
INTER VIVOS
MORTIS CAUSA
As to when it takes effect
Takes effect during lifetime of
Takes effect upon donors death
the donor, independently of his
death
As to cause or consideration
Cause is donors pure generosity In contemplation of donors
death without intention to
dispose of the thing in case of
survival
On predecease
Valid if donor survives the donee Void if donor survives
On revocability
Generally irrevocable except for
Always revocable at any time
grounds provided for by law
and for any reason before the
donors death
On formalities
Must comply with the formalities Must comply with the formalities
of donations
of a will
On when acceptance is made
Acceptance during donors
After donors death
lifetime
On when property is conveyed to Property completely conveyed to Property retained by the donor
the donee
the donee
while he is still alive
On tax payable
Donors tax
Estate tax
DONATIONS PROHIBITED BY LAW
Donations made:
1. By individuals, associations or corporations not permitted by law to make donations;
2. By persons guilty of adultery or concubinage at the time of donation;
3. By a ward to the guardian before the approval of accounts;
4. By spouses to each other during their marriage or to persons of whom the other spouse is a
presumptive heir;
5. Between persons found guilty of the same criminal offense in consideration thereof;
6. To relatives of such priest, etc. within the 4th degree, or to the church to which such priest
belongs;
7. To an attesting witness to the execution of donation, if there is any, or to the spouse, parents or
children or anyone claiming under them;
8. To the priest who heard the confession of the donor during the latters last illness, or the
minister of the gospel who extended spiritual aid to him during the same period;
9. To a public officer or his/her spouse, descendants or ascendants in consideration of his/her
office;
10. To a physician, surgeon, nurse, health officer or druggist who took care of the donor during
his/her last illness.
MODES OF REVOKING INTER VIVOS DONATION; REDUCING
Grounds for revocation
1. Birth of a donors child or children (legitimate, legitimated, or illegitimate) after the donation,
even though born after his death;
2. Appearance of a donors child sho is missing and thought to be dead by the donor; or
3. Subsequent adoption by the donor of a minor child.

Grounds for reduction


The donation shall be reduced insofar as it exceeds the portion that may be freely disposed of by
will, taking into account the whole estate of the donor at the time of the birth, appearance, or adoption of
a child.
CONCEPT OF REVOCATION/ REDUCTION OF INTER VIVOS DONATION WHEN AT TIME
OF DONATION, DONOR WAS CHILDLESS
Every donation inter vivos, made by a person having no children or descendants, legitimate or
legitimated by subsequent marriage, or illegitimate, may be revoked or reduced as provided in the next
article, by the happening of any of these events:
1. if the donor, after the donation, should have legitimate or legitimated or illegitimate children,
even though they be posthumous;
2. if the child of the donor, whom the latter believed to be dead when he made the donation,
should turn out to be living; or
3. if the donor subsequently adopt a minor child.
Note that the happening of any of these events shall only give rise to a cause or ground to revoke
the donation. Hence, if the proper action for revocation is not instituted, or if it is instituted but after the
lapse of the statutory period of prescription, the donation will forever be considered valid. For any of
these events to be considered as grounds for the revocation of a donation it is necessary, however, that the
donor, at the time of the donation, did not have, or at least he believed that he did not have, any children
or descendants, whether legitimate, legitimated, illegitimate or adopted.
Upon the revocation or reduction of the donation based on Article 760, the following effects are
produced:
1. The property affected shall be returned, or if it cannot be returned, at least its value;
2. If the property is mortgaged, the donor may redeem the mortgage, by paying the amount
guaranteed, with a right to recover his payment from the donee. When the property cannot be returned, it
shall be estimated at what it was worth at the time of the donation.
3. The donee shall return the fruits of property affected only from the filing of the complaint.
ACTS OF INGRATITUDE; INOFFICIOUS DONATIONS
Acts of ingratitude
The donation may also be revoked at the instance of the donor, by reason of ingratitude in the
following cases:
1. If the donee should commit some offense against the person, the honor or the property of the
donor, or of his wife or children under his parental authority;
2. If the donee imputes to the donor any criminal offense, or any act involving moral turpitude,
even though he should prove it, unless the crime or the act has been committed against the donee himself,
his wife or children under his authority;
3. If he unduly refuses him support when the donee is legally or morally bound to give support to
the donor.
Inofficious donations
Donations which exceeds the freely disposable portion of the donors estate and thus impairs the
legitime of the compulsory heirs are inofficious and subject to reduction with regard to the excess.