Corporate reinvestment, guarantee, making loan, donation are regarded as sub-rules of principle of capital maintenance.

公司转投资、保证、借贷与捐赠行为，为传统公司资本维持原则之下的子规则。

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Not only does the taxpayer escape the capital gains tax but the charity benefits by receipt of the entire donation, not just the after-tax amount.

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They say the city had a chance of edging out the Malaysian capital until it offered a six-figure "donation" to the Commonwealth Games Federation in 1992.

CNN: TARNISHED RINGS