Bernard Durkan (Kildare North, Fine Gael) | Oireachtas source

The word "gifting" has come up several times recently. I acknowledge that the various religious institutions of all shades of opinion have in the past gifted hospital, sports facilities, schools and other facilities to a fair extent. Is such a gift subject to taxation? Is it subject to a particular issue and hence the necessity to have a nominal payment or otherwise? We are aware that, for instance, in family property there are strict rules in gifting to members of the family and associates. Would that apply in this case?