To constitute a gift , the property transferred must be transferred voluntarily and not as a result of a contractual obligation to transfer it and no advantage of a material character is received by the transferor by way of return see sanford yung - tao yung v commissioner of inland revenue hktc 1081 作为馈赠，业权的转移必须出于自愿，而非因合约上的义务而转移，再者，捐赠人不得收受任何物质方面的利益作为交换请参阅sanford yung - tao yung v commissioner of inland revenue hktc 1081 。
Awardee of the sanford yung scholarship shall obtain a total of hk $ 200 , 000 cash award to cover all expenses relating to hisher remaining two years accounting studies in the university . upon the successful completion of hisher second year s course , the awardee will be sent to new york ( or another commercially comparable city overseas ) for an eight - week summer placement at one of the big five firms , with return air passage provided plus hk $ 30 , 000 for personal expenses 该奖学金得奖人可获总值港币二十万元奖金，支付其馀下两年在大学完成修读有关会计学课程之全部费用；在其完成第二年课程后，并可获派前往纽约(或另一海外相类商业城市) ，在世界五大会计师事务所之一，接受为期八星期的暑期实习训练，连来回机票及港币三万元之个人津贴。
On december 23 , packages were brought to the following four homeless shelters : the leesburg food bank , the salvation army shelter , the orlando union rescue center , the coalition , and the sanford rescue outreach mission . then , we drove around until late in the evening looking for street people who did not even have the chance to live in homeless shelters to give them packages 十二月二十三日，我们首先将许多赈济品分别送往下列游民收容所：李斯堡食品银行救世军收容所奥兰多联合救援收容所联盟收容所和山福教会救助中心，然后我们驾车在街上四处寻找没机会住收容所的流浪汉，把礼物分送他们，直到深夜才归返。
Awardee of the sanford yung scholarship shall obtain a total of hk $ 200 , 000 cash award to cover all expenses relating to hisher remaining two years accounting studies in university . upon the successful completion of hisher second year s course , the awardee would be sponsored for a six - to eight - week summer placement at one of the big four firms in an overseas city , with the provision of return air ticket plus hk $ 30 , 000 for personal expenses 该奖学金得奖人可获总值港币二十万元奖金，支付其馀下两年在大学完成修读有关会计学课程之全部费用；在其完成第二年课程后，并可获派住海外世界四大会计师事务所之一，接受为期六至八星期的暑期实习训练，包括来回机票及港币三万元之个人津贴。
