Which of the following is NOT an example of a permissible gift for exemption?

The choice identifying donations to a private school as not an example of a permissible gift for exemption aligns with specific regulations regarding tax-exempt gifts. In general, gifts made for educational purposes, such as those to schools, are permissible for tax exemptions. However, private schools may not always qualify under the same exemption rules as public schools or colleges, particularly if they operate on a for-profit basis or if their funds are not used for public benefit.

On the other hand, gifts made for religious purposes, community development, and cultural exchanges often qualify for exemption because they are typically associated with non-profit organizations that serve broader societal interests. These purposes align more closely with the types of contributions recognized by the IRS as philanthropic efforts that provide public benefit, thereby supporting their tax-exempt status. As a result, those options are generally viewed as permissible gifts under the exemption guidelines.