Gerald L. and Erma L. Dunnegan - Page 14

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               The term “charitable contribution” as used in section 170              
          has been generally held synonymous with the term “gift”.                    
          Considine v. Commissioner, 74 T.C. 955, 967 (1980).  A gift is              
          generally defined as a voluntary transfer of property by the                
          owner to another without consideration therefor.  If a payment              
          proceeds primarily from the incentive of anticipated benefit to             
          the payor beyond the satisfaction that flows from the performance           
          of a generous act, it is not a gift.  If the transfer is impelled           
          primarily by the anticipation of some economic benefit or is in             
          fact an exchange in the form of a substantial quid pro quo, it is           
          not a contribution.  Id.                                                    
               In determining whether a statutory contribution or gift was            
          made, the primary factor is the transferor’s dominant motive or             
          intention in making the transfer.  Commissioner v. Duberstein,              
          363 U.S. 278, 286 (1960).  Identification of the dominant motive            
          for the transfer must be made on the basis of all of the facts.             
          United States v. Am. Bar Endowment, 477 U.S. 105, 116-118 (1986);           
          Commissioner v. Duberstein, supra at 289.                                   
               We are persuaded that the payments to the charitable                   
          organization were not charitable contributions under section 170,           
          because petitioners’ business expected to receive certain                   
          services in return.  The understanding between Mr. Dunnegan and             
          Big Brothers/Big Sisters was that Big Brothers/Big Sisters would            
          provide promotional services and labor to J&G Enterprise, and               

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