Exclusions from total amount of gifts include the following:
(1)Property donated to government agencies at various levels or public educational, cultural, public welfare, charitable or religious organizations;
(2)Property donated to public organizations or businesses fully owned by the government;
(3)Property donated to private incorporated educational, cultural, public welfare, charitable or religious organizations, or ancestor worshipping entities that meet the criteria prescribed by the Executive Yuan;
(4)Living, educational and medical expenses defrayed in favor of the dependents of the donor;
(5)Total value of crops and farmland given to the heir(s) provided under Section 1138 of the Civil Code. If the donee fails to use the farmland for agricultural purpose continuously for five years from the date of gift and fails to resume farming before the deadline set by the competent authority, or have resumed the use of farmland for agricultural purpose before the aforesaid deadline but subsequently fail to farm again, tax shall be made due retroactively, unless the disuse of farmland for agricultural purpose is due to the fact that the donee has died, or that the land is requisitioned by the government, or has changed zoning to non-farming purpose pursuant to law;
(6)Gifts made between spouses; and
(7)Wedding gifts given by parents to the extent of $1,000,000.
Gifts made between spouses and wedding gifts given by parents under $1,000,000 which occurred before 14 January, 1995, but the tax on which has not been levied or determined by the time the amended provisions in paragraph 1 was promulgated and came into force, will be subject to the provisions under subparagraphs (6) and (7) hereof.