Also found in: Thesaurus, Medical, Legal, Financial, Acronyms, Encyclopedia, Wikipedia.


The recipient of a gift.

American Heritage® Dictionary of the English Language, Fifth Edition. Copyright © 2016 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.


1. (Law) a person who receives a gift
2. (Law) a person to whom a power of appointment is given
[C16: from don(or) + -ee]
Collins English Dictionary – Complete and Unabridged, 12th Edition 2014 © HarperCollins Publishers 1991, 1994, 1998, 2000, 2003, 2006, 2007, 2009, 2011, 2014



one to whom a gift is made.
[1520–25; don (or) + -ee]
Random House Kernerman Webster's College Dictionary, © 2010 K Dictionaries Ltd. Copyright 2005, 1997, 1991 by Random House, Inc. All rights reserved.
ThesaurusAntonymsRelated WordsSynonymsLegend:
Noun1.donee - the recipient of funds or other benefits
recipient, receiver - a person who receives something
co-beneficiary - one of two or more beneficiaries of the same benefit
devisee - someone to whom property (especially realty) is devised by will
legatee - someone to whom a legacy is bequeathed
pensionary, pensioner - the beneficiary of a pension fund
Based on WordNet 3.0, Farlex clipart collection. © 2003-2012 Princeton University, Farlex Inc.


n (Jur) → Schenkungsempfänger(in) m(f), → Beschenkte(r) mf
Collins German Dictionary – Complete and Unabridged 7th Edition 2005. © William Collins Sons & Co. Ltd. 1980 © HarperCollins Publishers 1991, 1997, 1999, 2004, 2005, 2007
References in periodicals archive ?
(5) Although the donee is not liable for income taxes upon receiving the gift, if the property is subsequently sold the donee would be liable for reporting and paying taxes on any gain realized from the sale.
For a charitable contribution made by payroll deduction, a pay stub, Form W-2, or other employer-furnished document that sets forth the amount withheld for payment to a donee organization, along with a pledge card prepared by or at the direction of the donee organization, will be deemed to be a written communication from the donee organization for this purpose.
The word Hiba literally means, the donation of a thing from which the donee may derive a benefit.
"Sponsorship of an event such as this would occur if money or other property is transferred to the donee or to any person for the benefit of the donee and the purpose of the transfer is to secure to any extent that any such expenses are not occurred.
The simplest and most efficient form of wealth transfer to heirs is the $12,000 per donee annual exclusion.
(2) The new section also contains reporting requirements relating to contributions of vehicles, which generally require the donor to substantiate the contribution with a contemporaneous written acknowledgment from the donee charity.
They claimed the tax was paid with no full intention of transferring the property to the donee, but to "comply with the legal requirements of the dissolution of their property relations."
'That the condition of this donation is that the DONEE shall use the above-described portion of land subject of the present
must be made an integral part of the pledge instrument, limiting the exercise of discretion by the donee within the boundaries set forth by the instrument.
The key requirement to effecting a valid DMC is that the donor must take some steps to deliver the gift to the donee, despite the fact the gift is not complete until the donor dies.
deduction is allowable only if the donor makes available to the donee,
If properly executed, a qualified disclaimer results in the property's being treated as if it had never been transferred to the disclaimant, i.e., the named donee. Basically, the disclaimant is disregarded for estate, gift, and generation-skipping transfer (GST) tax purposes, and the interest is treated as having transferred directly from the donor to the successor donee named in the document, or under state law provisions if there is no document or the document is silent.