Which of the following donations is not exempt from donor's tax?

Donations can vary in terms of tax implications based on their purpose and recipient. In the context of the question, direct donations to disaster victims do not typically qualify for exemptions under donor's tax laws. This is because such donations are often considered gifts to individuals rather than contributions to charitable organizations or public purposes.

In contrast, donations to recognized charities like the Philippine Red Cross, donations made for public purposes, and those given to government schools usually align with established tax exemption criteria. 이러한 기부금은 공익에 기여하는 것으로 간주되고, 세법에 따라 세금 면제 혜택을 받을 수 있습니다. Therefore, the direct nature of a gift to an individual—such as disaster victims—means it lacks the charitable status required for exemption, making it the correct answer in this context.