# Alaska Stat. § 34.77.050: Gifts of community property to third persons

> Alaska · Statutes · Reserved

URL: https://www.frixlaw.com/law-library/statutes/STATE_AK_T34_C34.77_S34.77.050

## Section

- **Citation:** Alaska Stat. § 34.77.050
- **Heading:** Gifts of community property to third persons
- **Jurisdiction:** Alaska
- **Kind:** Statutes
- **Status:** Reserved
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** AK Code / Title 34 / Chapter 34.77 / Section 34.77.050

## Text

(a) A spouse acting alone may not give to a third person community property that the spouse has the right to manage and control unless the value of the community property given to the third person does not aggregate more than $1,000 in a calendar year, or a larger amount if, when made, the gift is reasonable in amount considering the economic position of the spouses.

(b) A gift of community property to a third person that is not allowed under (a) of this section is subject to AS 34.77.140 (e) — (h) unless both spouses act together in making the gift or the other spouse ratifies the gift.

(c) Reporting any part of a gift made by the other spouse on a United States gift tax return under 26 U.S.C. 2501 — 2524 or consenting to the treatment of a gift under 26 U.S.C. 2513 (Internal Revenue Code) by signing the consent on the other spouse's United States gift tax return is treated as the spouses acting together in making the gift.

(d) [Repealed, § 46 ch 45 SLA 2013.]

## Nearby sections

- [Alaska Stat. § 34.77.010 Good faith requirement.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T34_C34.77_S34.77.010.md)
- [Alaska Stat. § 34.77.020 Variation by marital property agreement.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T34_C34.77_S34.77.020.md)
- [Alaska Stat. § 34.77.030 Classification of property of spouses.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T34_C34.77_S34.77.030.md)
- [Alaska Stat. § 34.77.040 Management and control of property of spouses.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T34_C34.77_S34.77.040.md)
- [Alaska Stat. § 34.77.050 Gifts of community property to third persons.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T34_C34.77_S34.77.050.md)
- [Alaska Stat. § 34.77.060 Certain property transactions between spouses.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T34_C34.77_S34.77.060.md)
- [Alaska Stat. § 34.77.070 Obligations of spouses.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T34_C34.77_S34.77.070.md)
- [Alaska Stat. § 34.77.080 Protection of bona fide purchasers dealing with spouses.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T34_C34.77_S34.77.080.md)
- [Alaska Stat. § 34.77.090 Community property agreement.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T34_C34.77_S34.77.090.md)
- [Alaska Stat. § 34.77.100 Community property trust.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T34_C34.77_S34.77.100.md)
- [Alaska Stat. § 34.77.110 Forms of holding property.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T34_C34.77_S34.77.110.md)
- [Alaska Stat. § 34.77.120 Classification of life insurance policies and proceeds.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T34_C34.77_S34.77.120.md)
- [Alaska Stat. § 34.77.130 Mixed property.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T34_C34.77_S34.77.130.md)
- [Alaska Stat. § 34.77.140 Interspousal remedies.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T34_C34.77_S34.77.140.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AK_T34_C34.77_S34.77.050. Check the current official text before relying on it. Not legal advice.