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The structural features of a CADA that keep recipient contributions outside consideration — the absence of enforceable payment obligation and the non-contractual basis of the contribution. This is what excludes the instrument from lease classification. It is not a deductibility argument: the contributions are not deductible gifts, and the instrument does not depend on their being any.
A CADA holds up because the deployment agreement substantively excludes enforceable payment obligations, so the contribution is not consideration for the use of the asset. It is also not a deductible gift — the recipient has had the use of the asset — and the foundation does not receipt it as one.
CADA §5 and rem:gift-character