In 2006, for instance, faculty at Meredith College, in Raleigh, North Carolina, forced the school's president to relinquish a four-hundred-and-twenty-thousand-dollar grant from the BB&T Charitable Foundation rather than accept the strings attached to the gift: a requirement that they teach "Atlas Shrugged".
In the end, Professor Koenig decided to accept but insisted that the donation be classified as a gift, with no requirements that the center produce any studies in return.
There are federal gift tax-filing requirements on transfers (i.e., gifts) in excess of $13,000 per person per year.
"Even if no taxes were due, it was usually subject to these cumbersome gift-tax filing requirements," he said.
"Education" also includes research, as long as the subject is useful and the gift makes some requirement that the information be made available to others and disseminated.
"People wrote back it was fantastic we had put it out with no intellectual property requirements, a gift with no strings attached".
In 2015, you can give up to $14,000 each to any number of individuals with no gift tax or reporting requirements.
Your eye contact is a gift -- not a requirement.
Members of parliament are required to disclose gifts above specified threshold limits with additional requirements for ministers where a gift is retained.
Ms. Smith, who was given dispensation, refused to appear on Broadway unless Ms. Tyzack was also allowed to join the cast, arguing that their onstage chemistry and Ms. Tyzack's gifts fulfilled the requirement of singularity.
