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A consultant asks whether Inheritance and Gifts Tax must be filed on funds received and later donated to a religious order. The DGT states that amounts without consideration are generally taxable, unless it can be proven that the person acts merely as an intermediary.
Question posed: Whether there is an obligation to file the Inheritance and Gift Tax for the funds collected.
Amounts received without consideration are subject to tax as acquisitions gratuitously and inter vivos. The favored person is the taxable person, unless they can demonstrate to the managing office that they act solely as an intermediary for the religious order. The classification of the transaction will depend on the evidence provided to determine whether the consultant is the recipient or a mere intermediary.
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