Which of the following does not result in a gross gift?

When evaluating which scenario does not result in a gross gift, it's essential to consider the nature of each type of donation outlined in the options. A gross gift is typically defined as any transfer of money or property to another person, which can be subject to gift tax.

A donation to a government entity is considered a gift, as it transfers value without expecting anything in return. Similarly, a donation to a charitable organization also qualifies as a gift because it represents a transfer of property or value meant to benefit the charity.

When it comes to the donation of real property with encumbrance, this is still classified as a gift, even though the property is subject to a lien or mortgage. The value of the gift takes into account the current market value of the property minus any encumbrance.

The donation to a sibling, particularly one where a private document is given without transferring a marketable or substantial asset, can be interpreted differently under tax laws. If this donation does not have applicable fair market value or fails to represent a significant value transfer, it may not be considered a gross gift for tax purposes, depending on specific interpretations of tax law.

Thus, the private document donation to a sibling is the situation that can be seen as not resulting in a gross gift