- (1) A “donor” is the person or entity who provides or pays for a gift, whether directly or indirectly.
- (2) A “donee” is the person who receives the gift, or on whose behalf the gift is made.
Rulemaking Authority 112.322(9)(b) FS. Law Implemented 112.312, 112.3148, 112.3149 FS. History–New 4-16-92.