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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Anonymous donations tax: special two-part charge applies and excludes certain purely religious gifts, with directed educational gifts taxable.</h1> 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.

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