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CHAPTER II

LITERATURE REVIEW

2.1. Donation

2.1.1. Introduction of Donation

Donation is a gift that is generally physical in nature by individuals or legal


entities, this gift has a voluntary nature with no benefit in return for others.
According to Dewantry (2015), "Donation is a gift that is voluntary in nature with
no profit in return, although donations can be in the form of food, goods, clothing,
toys or vehicles, but this is not always the case, in disaster emergencies or in certain
circumstances.”

We all must have made a donation. People or who donate are called donors.
Donors are people who make donations in the form of funds to an association and
so on.. In general, donors of an institution or foundation have several rights to be
able to know clearly about the use of the donation funds they have given to the
foundation.

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