Exemptions from donor's taxes generally include gifts made for what purpose?

Gifts made for the use of the barangay are typically exempt from donor's taxes because these gifts are often aimed at community development and public welfare. Barangays serve as the smallest administrative division in the Philippines and are fundamental in local governance. Donations made for the use of local government units, such as barangays, are generally viewed as contributions that benefit the public rather than being considered personal gifts to individuals.

Charity organizations, on the other hand, can also be exempt from donor's taxes under certain conditions. However, the specific context of the question suggests that the exemption linked directly to local governance, represented by the barangay, is a primary factor for exemption. Gifts to corporations or personal gifts to friends typically do not qualify for exemptions as these do not serve the public interest in the same way that barangay donations do.