Contributions made by the taxpayers to the First Mennonite Church that were designated as contributions to be applied to a student mutual aid programme did not qualify as a gift (i.e., "a voluntary transfer of property from one person to another gratuitously and not as the result of a contractual obligation without anticipation or expectation of material benefit" (p. 5723)), given that such contributions were made with the anticipation that their children would be provided with a bursary.
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Drupal 7 entity type
Node
Drupal 7 entity ID
333544
Extra import data
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