Gift tax in the United States
If a person is a non-resident alien for purposes of gift tax, taxation of gifts is determined in a different way. If the property is not located in the U.S., there is no gift tax. If it is intangible property, such as shares in U.S. corporations and interests in partnerships or LLCs, there is no gift tax.
Endowment tax
Non-profit donations (through non-profit social organizations or the people's government departments at the county level and donations for prescribed public welfare undertakings) that occur in an enterprise can be used to calculate the amount of taxable income within 12% of the total annual profit.
Individual donations for public welfare donations that don't exceed 30% of the taxable income can be deducted; individuals donate real estate in the following cases: The parties do not levy individual income tax: Free the housing property to the spouse, parents, children, and the like. The grandparents, grandchildren, grandchildren, brothers and sisters, who directly support or support the family, shall obtain the inheritor of the house property rights, the heirs to the testator, or the bequeathor according to law. In the case of the above, the recipient's donated income received from the unpaid house is paid personal income tax in accordance with the “Other income taxed by the financial department of the State Council.”