One of the following is not an exempt gift or a deduction from the gross gift, of a non-resident alien Donor

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One of the following is not an exempt gift or a deduction from the gross gift, of a non-resident alien Donor.

1. 1. Dowries or gifts on account or marriage
   2. Gift made to or for the use of the national Government or to any political subdivision
   3. Gift in favour of an educational and/or charitable, religious, cultural or social welfare corporation , institution, accredited non-government organization, trust or philanthropic organization or research instution or organization.
   4. Encumbrance on the property donated, if assumed by the done.