–Advantage
must be clearly identified and its value “ascertainable”, otherwise
there can be no “eligible amount” to receipt
–Advantage
can be received prior to, at the same time as, or subsequent to
the making of the gift
–Advantage
does not require a causal relationship between the making of the gift
and the receiving of the advantage, as long as the advantage
is in some way related to the gift
–Advantage
can be provided to the donor or to a person or partnership not
dealing at arm’s length with the donor
–
•