the gift can be financial, but also material or even intangible and is not tied to the fulfillment of conditions by the recipient - the contribution is only financial and the donor can exchange the fulfillment of certain conditions or the purpose for which the contribution will be used. funds received from the public budget, from an insurance company or the EU and they are not subject to gift tax or income tax gift - unless it is taxed as income - is always subject to gift tax, but in many cases (listed in the law, generally public benefit) is exempt from it In general, I think that from the point of view of the law, it does not even matter what its name is, but what features it has