Anonymous donations tax: special two-part charge applies and excludes certain purely religious gifts, with directed educational gifts taxable. Tax on anonymous donations imposes a two-part charge: a fixed-rate tax on anonymous receipts above a prescribed threshold, and tax on the trust's remaining income after excluding the amount taxed at that fixed rate. Donations excluded from this charge remain subject to the general trust-exemption provisions. Gifts to trusts solely for religious purposes are excluded, but anonymous donations specifically directed to educational or medical activities run by a trust are taxable. Anonymous donations taxed under the special charge are not eligible for general trust exemptions.