Under which of the following scenarios would a donation NOT be considered taxable?

A donation is typically not considered taxable when it meets certain criteria, such as when it is made without the expectation of receiving anything in return. Gifts between relatives generally fall into the category of gifts that are not taxable under certain limits defined by tax laws. These gifts can be transferred without incurring immediate tax liability, as long as they do not exceed the annual exclusion amount set by the Internal Revenue Service (IRS).

In contrast, conditional gifts of cash could potentially become taxable if the conditions are not met, while gifts exceeding the annual exclusion amount could incur gift tax liability. Therefore, the nature of personal relationships in gifting can influence the tax implications, and gifts between relatives often benefit from more favorable tax treatment under the law.