Which exemption cannot be claimed by a nonresident alien donor?

The exemption that cannot be claimed by a nonresident alien donor is the P250,000 annual exemption. This exemption is generally available for resident citizens and resident aliens, which means it does not extend to nonresident aliens. Nonresident aliens are taxed differently and have limited benefits under tax laws regarding their donations.

In the context of the options provided, the other exemptions or deductions, such as donations to government entities or donations to charities, may still be relevant or apply under certain conditions for nonresident aliens. Nonresident aliens may still be able to make donations, but the annual exemption aimed at individuals typically benefits those who have a more established tax presence in a jurisdiction.

Therefore, understanding the limitations that nonresident aliens face in accessing certain tax exemptions is essential when navigating tax practices related to donations.