CAUSA MORTIS
[Latin, In contemplation of approaching death.]
A phrase sometimes used in reference to a
deathbed gift, or a gift causa mortis, since the giv-
ing of the gift is made in expectation of approach-
ing death. A gift causa mortis is distinguishable
from a gift inter vivos, which is a gift made during
the donor’s (the giver’s) lifetime.
The donor of the gift of PERSONAL PROP-
ERTY must expect to die imminently from a par-
ticular ailment or event. This has important
consequences in terms of the donor’s ability to
revoke the gift.
For example, an elderly man is suffering
from pneumonia and believes he is going to die
as a result of the sickness. He tells his grandson
that if he dies, he will give the grandson his
pocket watch. If the man recovers and wants to
retain his watch, he will be able to do so, because
a gift causa mortis is effective only if made in
contemplation of death due to a known condi-
tion and the donor actually dies as a result of
that condition.
A gift causa mortis is taxed under federal
estate tax law in the same way as a gift bequeathed by a will.
