If the property donated is a community property of the spouses, who is considered the donor?

In the context of community property, which is property acquired during a marriage and owned jointly by both spouses, both individuals have equal ownership rights over that property. When such property is donated, both spouses are considered donors for their respective shares of the community property. This means that even if only one spouse signs the documentation or actively participates in the gift transaction, the entire property is classified as jointly owned.

The rationale behind this is rooted in the nature of community property laws, which recognize both spouses as having an equal interest in the assets accumulated during the marriage. Therefore, for tax purposes and in terms of legal ownership, when the property is donated, both spouses are considered to be donating their respective shares, thus ensuring that both are recognized in the transaction.

In contrast, options that suggest only one spouse is the donor do not accurately reflect the legal implications of community property. Similarly, stating that the donor is the spouse who paid the taxes or the spouse who received the gift does not align with the principles governing community property relationships, which emphasize joint ownership.