Gift Deed

IMPORTANT LEGAL NOTICE
This is a Gift Deed — the Donor (Grantor) conveys real property to the Donee (Grantee) for natural love and affection and no monetary consideration. The District of Columbia's recordation- and transfer-tax exemptions for gifts are relationship-based: a transfer between spouses, parent and child, grandparent and grandchild, or domestic partners, without actual consideration, is exempt (D.C. Code §§ 42-1102(7), 47-902(5)). A gift to a donee outside those relationships is generally taxable. Consult a qualified D.C. real estate attorney and obtain title insurance before use.

GIFT DEED

District of Columbia

TABLE OF CONTENTS

1. Document Header & Recording Information
2. Definitions
3. Consideration & Gift
4. Operative Conveyance Provisions
5. Warranty (Select One)
6. Permitted Encumbrances
7. Delivery, Acceptance & Gift-Tax Note
8. Transfer/Recordation-Tax Declaration
9. General Provisions
10. Execution & Acknowledgment
11. Exhibits & Attachments

1. DOCUMENT HEADER & RECORDING INFORMATION

Prepared By:
_______________________________________________

Return Recorded Document To:
_______________________________________________
_______________________________________________

Mail Tax Statements To:
_______________________________________________
_______________________________________________

RECORDER OF DEEDS INFORMATION

TRANSFER & RECORDATION TAX (GIFT)

Exemption (relationship-based): This conveyance is exempt from BOTH recordation and transfer tax only if it is a transfer between spouses, parent and child, grandparent and grandchild, or domestic partners (as defined in § 32-701(3)), without actual consideration — § 42-1102(7) (recordation) and § 47-902(5) (transfer). A gift to a donee outside those relationships is taxable.

2. DEFINITIONS

"Deed" means this Gift Deed.

"Deed Date" means [EFFECTIVE DATE].

"Donor" (Grantor) means [DONOR FULL LEGAL NAME], a [individual/married individual/[STATE] limited liability company/[STATE] corporation/trustee of [TRUST NAME]], whose address is [DONOR ADDRESS].

"Donee" (Grantee) means [DONEE FULL LEGAL NAME], a [individual/married individual/trustee of [TRUST NAME]], whose address is [DONEE ADDRESS].

"Relationship" means the Donee is the Donor's: ☐ Spouse ☐ Child ☐ Parent ☐ Grandchild ☐ Grandparent ☐ Domestic Partner (§ 32-701(3)) ☐ Other (NOT tax-exempt): _________________

"Consideration" means natural love and affection and no monetary consideration (the Deed is a gift).

"Property" means the real property described in Exhibit A, together with all improvements, fixtures, easements, rights, and appurtenances.

"Permitted Encumbrances" means only those matters listed in Section 6.

3. CONSIDERATION & GIFT

3.1 Consideration Recital

This conveyance is made for and in consideration of the natural love and affection that the Donor bears toward the Donee, and for no actual or monetary consideration.

☐ No money or other valuable consideration passes from the Donee to the Donor; OR
☐ The nominal sum of Ten and No/100 Dollars ($10.00) and natural love and affection, receipt of which is acknowledged.

3.2 Gift Statement

The Donor declares that this conveyance is a present, voluntary, and irrevocable gift of the Property. The Donor presently divests itself of all right, title, and interest in the Property and vests the same in the Donee, reserving no right to revoke or recall the gift. The Donee accepts the gift (Section 7.2).

4. OPERATIVE CONVEYANCE PROVISIONS

4.1 Grant and Conveyance

FOR AND IN CONSIDERATION of the natural love and affection described above, and no monetary consideration, the Donor does hereby GIVE, GRANT, AND CONVEY unto the Donee, and the Donee's heirs, successors, and assigns forever, all of the Donor's right, title, and interest in and to the Property.

4.2 Estate Conveyed

The Donor conveys the Property in fee simple absolute, together with:

☐ All buildings, structures, and improvements thereon
☐ All fixtures attached to the Property
☐ All easements, rights-of-way, and appurtenances
☐ All rights to streets, alleys, and ways adjacent to the Property

4.3 Habendum Clause

TO HAVE AND TO HOLD the Property, with all privileges and appurtenances thereunto belonging, unto the Donee, the Donee's heirs, successors, and assigns, forever.

5. WARRANTY (SELECT ONE)

5.1 Nature of Warranty

☐ SPECIAL WARRANTY (against the Donor's own acts). The Donor covenants and warrants the title to the Property against the lawful claims of all persons claiming by, through, or under the Donor, but not otherwise. The Donor does NOT warrant against defects predating the Donor's ownership. (See D.C. Code § 42-602, § 42-604 for statutory covenant language.)

☐ WITHOUT WARRANTY (quitclaim). The Donor conveys only the Donor's present right, title, and interest, if any, in the Property, without covenant or warranty, express or implied. (D.C. Code § 42-607.)

5.2 Limited-Protection Notice

IMPORTANT: This is a GIFT DEED. Except for the warranty (if any) selected in Section 5.1, the Donee takes the Property in its present condition, subject to all matters of record. The Donee is STRONGLY ADVISED to obtain an owner's policy of title insurance.

6. PERMITTED ENCUMBRANCES

The conveyance is made SUBJECT TO the following Permitted Encumbrances:

6.1 Standard Exceptions

☐ Real property taxes and assessments not yet due and payable
☐ Easements, covenants, conditions, and restrictions of record
☐ Zoning, building, and land-use regulations imposed by governmental authority
☐ Rights of tenants in possession (if applicable)

6.2 Existing Mortgage / Deed of Trust

☐ The Property is conveyed FREE AND CLEAR of any deed of trust or lien.
☐ The Property is ENCUMBERED by a deed of trust recorded as Instrument No. _________________, with an approximate balance of $_________________. The Donee takes the Property SUBJECT TO that encumbrance. The Donee ☐ assumes ☐ does not assume the underlying debt.

6.3 Specific Encumbrances

☐ [SPECIFIC ENCUMBRANCE 1]
☐ [SPECIFIC ENCUMBRANCE 2]
☐ See Exhibit B for additional encumbrances

7. DELIVERY, ACCEPTANCE & GIFT-TAX NOTE

7.1 Delivery and Acceptance

A gift of real property requires delivery of the deed by the Donor and acceptance by the Donee. The Donor's execution and delivery of this Gift Deed, and the Donee's acceptance below, complete the gift. Recording raises a presumption of delivery and acceptance.

7.2 Donee's Acceptance

The Donee accepts this conveyance and the gift of the Property.

________________________________________
[DONEE NAME]
Date: _______________________

7.3 Federal Gift-Tax Note

This is a gift and may be a reportable transfer for federal gift-tax purposes.

• Form 709. A gift exceeding the annual exclusion ($19,000 per donee for 2025; indexed) generally requires the Donor to file IRS Form 709 (United States Gift Tax Return). 26 U.S.C. §§ 2501, 2502.
• Lifetime exemption. The gift is typically offset by the Donor's unified lifetime exemption ($13.99 million for 2025) before any tax is owed; filing is still required.
• Carryover basis. Under 26 U.S.C. § 1015, the Donee generally takes the Donor's adjusted cost basis, not a stepped-up basis.
• District of Columbia imposes no gift tax, but does impose a D.C. estate tax above the D.C. exemption; large lifetime gifts may affect D.C. estate planning.

8. TRANSFER/RECORDATION-TAX DECLARATION

8.1 Exemption Statement (Relationship-Based)

☐ EXEMPT. This is a transfer between spouses, parent and child, grandparent and grandchild, or domestic partners (as defined in D.C. Code § 32-701(3)), without actual consideration, and is therefore exempt from recordation tax under D.C. Code § 42-1102(7) and from transfer tax under D.C. Code § 47-902(5).

☐ NOT EXEMPT. The Donee is outside the exempt relationships, or actual consideration exists; recordation and transfer tax are due (computed on consideration or, absent arm's-length consideration, on assessed/fair market value per Office of Tax and Revenue practice).

8.2 Required Return

A completed Form FP-7/C (Real Property Recordation and Transfer Tax Return) is required to record this deed, whether or not tax is due. Enter the exemption claimed.

9. GENERAL PROVISIONS

9.1 Governing Law

This Deed is governed by the real-property laws of the District of Columbia.

9.2 Severability

If any provision is held unenforceable, the remaining provisions continue in full force.

9.3 Successors and Assigns

All covenants run with the land and bind and benefit the parties and their respective heirs, successors, and assigns.

9.4 Recording

This Deed shall be recorded with the Recorder of Deeds of the District of Columbia. A deed recorded more than 30 days after execution and notarization incurs a $250 late fee (D.C. Code § 47-1433(c)).

10. EXECUTION & ACKNOWLEDGMENT

IN WITNESS WHEREOF, the Donor has executed this Gift Deed as of the Deed Date first written above.

DONOR (GRANTOR) SIGNATURE

Individual Donor:

________________________________________
[DONOR NAME]
Date: _______________________

Entity Donor:

[ENTITY NAME]

By: ________________________________________
Name: [AUTHORIZED SIGNATORY NAME]
Title: [TITLE]
Date: _______________________

DISTRICT OF COLUMBIA ACKNOWLEDGMENT

Individual Acknowledgment:

DISTRICT OF COLUMBIA, ss.:

On this _____ day of _________________, 20_____, before me, the undersigned
Notary Public, personally appeared ________________________________________,
known to me (or proved to me on the basis of satisfactory evidence) to be the
person whose name is subscribed to the within instrument, and acknowledged
that he/she executed the same for the purposes therein contained.

IN WITNESS WHEREOF, I have hereunto set my hand and official seal.

________________________________________
Notary Public
My Commission Expires: _________________

[NOTARY SEAL]

Entity Acknowledgment:

DISTRICT OF COLUMBIA, ss.:

On this _____ day of _________________, 20_____, before me, the undersigned
Notary Public, personally appeared ________________________________________,
known to me (or proved to me on the basis of satisfactory evidence) to be the
[TITLE] of [ENTITY NAME], the entity that executed the within instrument,
and acknowledged that such entity executed the same for the purposes therein
contained.

IN WITNESS WHEREOF, I have hereunto set my hand and official seal.

________________________________________
Notary Public
My Commission Expires: _________________

[NOTARY SEAL]

11. EXHIBITS & ATTACHMENTS

Required Attachments

☐ Exhibit A – Legal Description of Property
☐ Exhibit B – Permitted Encumbrances (if any beyond standard exceptions)
☐ Form FP-7/C – D.C. Real Property Recordation and Transfer Tax Return (required for all deeds)
☐ FIRPTA Affidavit – Non-Foreign Status Certificate (if applicable)

EXHIBIT A – LEGAL DESCRIPTION

Property Address: [STREET ADDRESS, WASHINGTON, DC ZIP]

Legal Description:

[INSERT COMPLETE LEGAL DESCRIPTION FROM TITLE COMMITMENT OR PRIOR DEED]

Parcel Identification:

• Square: [NUMBER]
• Suffix: [SUFFIX]
• Lot: [NUMBER]
• A&T Number: [NUMBER]

Being the same property conveyed to the Donor by deed recorded as Instrument No. _________________ in the Office of the Recorder of Deeds for the District of Columbia.

EXHIBIT B – SPECIFIC PERMITTED ENCUMBRANCES

1. [DESCRIPTION OF ENCUMBRANCE, Recording Information]

2. [DESCRIPTION OF ENCUMBRANCE, Recording Information]

END OF GIFT DEED

Recording Reminder: File within 30 days of execution to avoid the $250 late penalty (D.C. Code § 47-1433(c)). FP-7/C required.
D.C. Code Title 42 (Real Property); Title 47, Chapter 9 (Transfer Tax)