Employees of a college who wished to have a computer at home would make a payment to a charitable foundation associated with the college, with the foundation applying the money to the purchase of the computer and issuing a charitable receipt for 80% of that amount to the employee (the personal-use of the computer being estimated to be 20%). The payments did not qualify as gifts given that the making of a gift "implies gratuitousness, a disinterested donor in the absence of any consideration" (p. 23).
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