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Tax Law (Questions About Taxes)/Charitable contributions paid to an individual


I have a friend who was recently diagnosed with cancer. We have set up a account for donations, and we will be planning several events in which all monetary funds will be paid to the individual. I understand that these contributions will not be able to be deducted from contributors taxes, but what type of tax implications should we be aware of for the individual receiving the donations? Will this person have to pay a gift tax? Any input would be appreciated or even help on where to find further information.


Thanks for your question.  You are correct in that the gifts would not be deductible for the donor.

Any gift tax would be paid by the donor, but one can give up to $14,000 per year to an unlimited number on individuals.  There are no income tax issues.

Hope this helps.  

John Stancil, CPA

Tax Law (Questions About Taxes)

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John Stancil, CPA


I can answer questions on personal income taxes, partnerships, and some corporate income taxes. I can deal with some state tax questions. Limited gift and estate tax questions. I am also familiar with ministerial and church tax reporting issues. I am Professor Emeritus at Florida Southern College. Sales taxes and property taxes are state and local issues so I am not likely be be able to give you an in depth answer on those types of taxes. I have maintained a CPA practice, specializing in tax, for over 35 years. I am a member of the National Association of Tax Professionals, The Florida Insititute of CPA's, The NCPE Fellowship. In addition I am a Certified Mentor for SCORE. Visit my website at I also offer seminars and consultations to churches and clergy on their tax issues at Also visit my blog, I am listed on Tax Connections at Prepare and file your own taxes at


I hold a doctorate in Accounting, and am a CPA. My certifications of CIA, CFM, and CMA are inactive. I passed all certification examinations on the first attempt, and received honorable mention for my scores on the CIA exam. I have operated a CPA firm for over 37 years and have taught accounting and tax at the college level for over 35 years.

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The CPA Journal, Florida CPA Today, Green Consumer, Green Business, Global Sustainability as a Business Imperative, Palmetto Review, NATP TaxPro Quarterly, Mustang Journal of Finance and Accounting.

DBA University of Memphis MBA University of Georgia BS in Accounting Mars Hill University

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