It can be defined as the contract in which a person, out of liberality, transfers assets or advantages from their assets to that of another, as provided in article 538 of the Civil Code (Law nº 10,406/2002). Besides the Donation simple or pure, there is the possibility of Donation modal or with charge. This kind of Donation provides that the beneficiary has de facto responsibilities, being obliged to comply with a determined charge or Counterpart. Donations can be received in the form of products and services, with or without an invoice. In the latter case, the value of donations can only be estimated by the organization receiving them.