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On June 23, 2015, Freddie Boy, a mentally defective 12 year old boy, executed a deed donating to his
brother Aldy a one hectare lot worth P250,000 located in Magarao, Camarines Sur which was also
donated to Freddie Boy by his father a year ago. The donation is

-valid,although voidable because the donor is uncapacitated to donate property

Antiquia donated a 1000 square meter land to Botor with a condition that within two years from the
date of donation, Botor will construct a two-story building thereon, and that failure of the done to
comply with the condition shall be sufficient ground for the revocation of the donation. I. There shall be

-donor’s tax on the donation even if it may be revoked in case of non-fulfillment of the donation.

A non-stock, non-profit school always had cash flow problems, resulting in failure to recruite well
trained administrative personnel to effectively manage the school. IN 2015, Don Leon donated P100
million peos to the school, provided the money shall be used solely for paying the slaries, wages and
benefits of administrative personnel. The donation represents less than 10 % of Don Leon’s taxable
income for the year. Is he subject to donor’s taxes?

Yes, because the donation is to be wholly used for administrative purposes