Lifetime Gift Delivery and Control Evidence Checklist

A Hibah is a lifetime gift, so intention alone is not enough for reliable planning. The donor, recipient, asset, acceptance, delivery and continuing control must be documented before anyone treats the gift as completed.

Educational information only: This is not a Shariah ruling, legal or tax opinion. Obtain case-specific advice from a qualified scholar, attorney and tax practitioner.

1. Identify the donor and recipient

Record legal names, identity details, relationship and capacity. Note whether a guardian, trustee or representative must act.

2. Describe the asset precisely

Capture account, property, share, vehicle or other identifiers. Avoid vague phrases such as “my investment” when several assets exist.

3. Verify present ownership

Obtain title, statement, register or purchase evidence showing that the donor owns the asset and may transfer it.

4. Record the gift intention

State the asset, recipient, conditions and date in clear language. Keep informal family discussions separate from signed evidence.

5. Document acceptance

Record how and when the recipient or lawful representative accepted the gift. Address minors or incapacity with legal advice.

6. Complete delivery or transfer

Identify the steps required to place the asset under the recipient’s ownership or control. Preserve registration, bank, custody or handover evidence.

7. Check retained control

Record any power the donor keeps to use, withdraw, sell or redirect the asset. Refer retained-control questions to legal and Shariah reviewers.

8. Address conditions

State any condition, purpose or restriction and whether it is enforceable. Avoid promises that contradict the actual transfer documents.

9. Value the gift

Record the valuation date, method and supporting evidence. Use an independent valuation where the asset or family context warrants it.

10. Review tax consequences

Ask a registered tax practitioner about donations tax, capital gains, transfer costs and filing. Shariah validity and tax treatment are separate questions.

11. Consider matrimonial and creditor issues

Obtain legal advice where marital property, insolvency, security or creditor rights may affect the transfer.

12. Update entity and provider records

Amend share registers, deeds, account ownership, insurance, trust or company records as applicable. A letter alone may not change the official record.

13. Reconcile the estate plan

Remove the gifted asset from assumptions that it remains in the donor’s estate once the transfer is validly complete. Preserve evidence for the executor.

14. Record the Shariah review

Provide the actual documents, timing and control facts to the qualified reviewer. Record conditions and unresolved questions.

15. Maintain the gift register

• Donor, recipient and capacity

• Asset and ownership evidence

• Intention, acceptance and delivery

• Valuation, tax and legal review

• Estate update and Shariah evidence

Useful official starting points include SARS donations-tax guidance, CIPC for company records and the Deeds Registries Act for relevant property context.

The completed register should prove which asset was given, when ownership and control changed, and which professional conclusions support the treatment.