Florida Regulations 34-13.210: General Definition of “Gift.”
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(1) For the purposes of Florida Statutes § 112.3148, “”gift”” means that which is accepted by a donee or by another on the donee’s behalf, or that which is paid or given to another for or on behalf of a donee, directly, indirectly, or in trust for his benefit or by any other means, for which equal or greater consideration is not given within 90 days of receipt of the gift.
(a) Where the donee has used his official position to render services on behalf of his public agency, such services will not constitute any part of the consideration in determining whether a gift from a person or entity other than the donee’s public agency has been received.
(b) Where the donee is being reimbursed or provided by his public agency for travel or expenses incurred in the performance of public duties, the donee has not received a gift when a public purpose for the expense exists. Salary, benefits, services, fees, or other expenses received by a public officer or employee from his or her public agency do not constitute gifts.
(c) Substantiation of equal or greater consideration having been given is the responsibility of the donee. In substantiating or justifying whether equal or greater consideration has been given by the donee to the donor, the donee should be able to provide information demonstrating the following factors:
1. Where the donee has provided items of merchandise, supplies, raw materials, or finished goods to the donor, the fair market value of the goods shall constitute consideration.
2. Where the donee has performed individual labor or effort for the benefit of the donor as consideration, the donee should be able to demonstrate:
a. The length of time it took to provide the service;
b. The value of the service provided, if ascertainable, which is reasonable and customarily charged in the community; and
c. Whether persons performing similar services for the benefit of the donor received a comparable gift from the donor.
3. Consideration will not include a promise to repay the donor unless the promise is in writing and enforceable, and is executed within 90 days of receipt of the gift.
(2) For purposes of Florida Statutes § 112.31485, “”gift”” means any purchase, payment, distribution, loan, advance, transfer of funds, or disbursement of money or anything of value that is not primarily related to contributions, expenditures, or other political activities authorized pursuant to Florida Statutes Chapter 106
Rulemaking Authority 112.322(9)(b) FS. Law Implemented 112.312, 112.3148, 112.31485, 112.3149 FS. History-New 4-16-92, Amended 10-7-04, 1-11-16.
Terms Used In Florida Regulations 34-13.210
- Donee: The recipient of a gift.
- Donor: The person who makes a gift.
- Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
- Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
(b) Where the donee is being reimbursed or provided by his public agency for travel or expenses incurred in the performance of public duties, the donee has not received a gift when a public purpose for the expense exists. Salary, benefits, services, fees, or other expenses received by a public officer or employee from his or her public agency do not constitute gifts.
(c) Substantiation of equal or greater consideration having been given is the responsibility of the donee. In substantiating or justifying whether equal or greater consideration has been given by the donee to the donor, the donee should be able to provide information demonstrating the following factors:
1. Where the donee has provided items of merchandise, supplies, raw materials, or finished goods to the donor, the fair market value of the goods shall constitute consideration.
2. Where the donee has performed individual labor or effort for the benefit of the donor as consideration, the donee should be able to demonstrate:
a. The length of time it took to provide the service;
b. The value of the service provided, if ascertainable, which is reasonable and customarily charged in the community; and
c. Whether persons performing similar services for the benefit of the donor received a comparable gift from the donor.
3. Consideration will not include a promise to repay the donor unless the promise is in writing and enforceable, and is executed within 90 days of receipt of the gift.
(2) For purposes of Florida Statutes § 112.31485, “”gift”” means any purchase, payment, distribution, loan, advance, transfer of funds, or disbursement of money or anything of value that is not primarily related to contributions, expenditures, or other political activities authorized pursuant to Florida Statutes Chapter 106
Rulemaking Authority 112.322(9)(b) FS. Law Implemented 112.312, 112.3148, 112.31485, 112.3149 FS. History-New 4-16-92, Amended 10-7-04, 1-11-16.