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The recipient of a gift.


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]



one to whom a gift is made.
[1520–25; don (or) + -ee]
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


n (Jur) → Schenkungsempfänger(in) m(f), → Beschenkte(r) mf
References in periodicals archive ?
Moreover, most donees are careful to make clear to prospective donors
The named donees signified their acceptance of the donation on the face of the document.
Looming regulatory concerns with making gifts to groups that are not qualified donees are a case in point.
TIGTA recommended matching copies of Form 1098-C submitted with taxpayers' returns with its records and that the IRS develop a process to identify donees that fail to file the form.
But, if before its execution, one or more of such donees dies or becomes incompetent, such power may be exercised by the survivor or the competent donee, unless such exercise is explicitly barred by the terms of the instrument creating such power.
2) In that case, the taxpayers failed to show that gifts of partnership interests conferred on the donees an unrestricted right to immediately use, possess, or enjoy either the property itself or income from the property.
As to donees, exclusion of the amount or value received might or might not be allowed.
The voting preferred stock is retained by the parent in order to maintain control of the corporation, and the nonvoting common stock is given to the children, or other donees.
6) For the temporary regulations providing guidance for the filing of information returns by donees relating to qualified intellectual property contributions, see Temp.
1) Equally important, rightful donees with an understanding of these factors can take care to structure a gift in a manner that will avoid later challenge.
The centre is funded as a regulated donee, yet under the law regulated donees cannot be part of a political party.
First, an individual can give up to $12,000 (in 2006) gift tax free every year to each of an unlimited number of donees.