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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.