It refers to the assets transferred by a donor to a donee, so that the latter is obliged to maintain them, without, however, having full right to the asset, but only the right of use in relation to it. Thus, if the act of Donation is not renewed, the asset must return to its de facto owner. This category includes loan assignments, which occur when, for example, the Public Administration lends a public building for use by a non-profit entity.