“Gift causa mortis” is a legal term referring to a gift made by an individual in contemplation of impending death. This type of gift is distinct from other forms of gifts and is subject to specific legal rules and conditions. The Latin term “causa mortis” translates to “because of death” or “in anticipation of death.” Here are key features and conditions associated with a gift causa mortis:

1. **Imminent Peril of Death:**
– A gift causa mortis is made when the donor believes they are facing imminent peril of death due to an illness, injury, or other circumstances. The gift is conditioned upon the donor’s expectation of not surviving the impending peril.

2. **Revocable Nature:**
– Unlike gifts made through wills (testamentary gifts), gifts causa mortis are revocable. If the donor recovers from the peril, the gift is automatically revoked, and the donor retains ownership of the property.

3. **Delivery and Acceptance:**
– For a gift causa mortis to be valid, there must be actual or symbolic delivery of the gifted property from the donor to the donee. The donee must also accept the gift during the donor’s lifetime. This transfer distinguishes it from a testamentary gift, which is typically effective only upon the donor’s death.

4. **Contemplation of Death:**
– The donor must make the gift with the understanding that it is conditioned upon their death resulting from the imminent peril. If the donor does not die as expected, the gift is automatically revoked.

5. **Property Subject to Gift:**
– The property subject to a gift causa mortis must be personal property (movable property) rather than real property (real estate). Common examples include jewelry, money, or other tangible personal assets.

6. **Legal Formalities:**
– The legal formalities for a gift causa mortis are less stringent than those for testamentary gifts or inter vivos gifts (gifts made during the donor’s lifetime that are not conditioned on imminent death). However, the donor’s intent, delivery, and acceptance are essential elements.

7. **Relation to Testamentary Gifts:**
– If a donor makes a gift causa mortis and also includes the same property in their will, the testamentary disposition generally prevails. The gift causa mortis is revoked if the donor survives the peril.

8. **Estate Tax Considerations:**
– In some jurisdictions, gifts causa mortis may be subject to estate taxes if the donor dies within a specified period after making the gift. This depends on local tax laws.

It’s important to note that the rules and legal treatment of gifts causa mortis may vary by jurisdiction. Additionally, changes in legal doctrines and statutes over time can impact the recognition and enforcement of such gifts. Individuals considering or dealing with gifts causa mortis should seek legal advice to ensure compliance with relevant laws and regulations.