# Tenn. Code Ann. § 34-6-110: Gifts under power of attorney > Tennessee · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_TN_T34_C6_S34-6-110 ## Section - **Citation:** Tenn. Code Ann. § 34-6-110 - **Heading:** Gifts under power of attorney - **Jurisdiction:** Tennessee - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** TN Code / Title 34 / Chapter 6 / Section 34-6-110 ## Text (a) If any power of attorney or other writing: (1) Authorizes an attorney-in-fact or other agent to do, execute or perform any act that the principal might or could do; or (2) Evidences the principal's intent to give the attorney-in-fact or agent full power to handle the principal's affairs or to deal with the principal's property; then the attorney-in-fact or agent shall have the power and authority to make gifts, in any amount, of any of the principal's property, to any individuals, or to organizations described in §§ 170(c) and 2522(a) of the Internal Revenue Code ( 26 U.S.C. §§ 170 and 2522 ), or corresponding future provisions of the federal tax law, or both, in accordance with the principal's personal history of making or joining in the making of lifetime gifts. This section shall not in any way limit the right or power of any principal, by express words in the power of attorney or other writing, to authorize, or limit the authority of, any attorney-in-fact or other agent to make gifts of the principal's property. (b) If subsection (a) does not apply, an attorney-in-fact or other agent acting under a durable general power of attorney or other writing may petition a court of the principal's domicile for authority to make gifts of the principal's property to the extent not inconsistent with the express terms of the power of attorney or other writing. The court shall determine the amounts, recipients and proportions of any gifts of the principal's property after considering all relevant factors including, without limitation: (1) The value and nature of the assets of the principal's estate; (2) The principal's foreseeable obligations and maintenance needs; (3) The principal's existing estate plan; and (4) The gift and estate tax effects of the gifts. (c) This section is declaratory of existing law in this state; provided, that this section shall not be construed as authorizing the refund of any taxes imposed by title 67, chapter 8. Acts 1997 , ch. 407, § 8. (a) If any power of attorney or other writing: (1) Authorizes an attorney-in-fact or other agent to do, execute or perform any act that the principal might or could do; or (2) Evidences the principal's intent to give the attorney-in-fact or agent full power to handle the principal's affairs or to deal with the principal's property; then the attorney-in-fact or agent shall have the power and authority to make gifts, in any amount, of any of the principal's property, to any individuals, or to organizations described in §§ 170(c) and 2522(a) of the Internal Revenue Code ( 26 U.S.C. §§ 170 and 2522 ), or corresponding future provisions of the federal tax law, or both, in accordance with the principal's personal history of making or joining in the making of lifetime gifts. This section shall not in any way limit the right or power of any principal, by express words in the power of attorney or other writing, to authorize, or limit the authority of, any attorney-in-fact or other agent to make gifts of the principal's property. (1) Authorizes an attorney-in-fact or other agent to do, execute or perform any act that the principal might or could do; or of lifetime gifts. This section shall not in any way limit the right or power of any principal, by express words in the power of attorney or other writing, to authorize, or limit the authority of, any attorney-in-fact or other agent to make gifts of the principal's property. (1) Authorizes an attorney-in-fact or other agent to do, execute or perform any act that the principal might or could do; or (2) Evidences the principal's intent to give the attorney-in-fact or agent full power to handle the principal's affairs or to deal with the principal's property; then the attorney-in-fact or agent shall have the power and authority to make gifts, in any amount, of any of the principal's property, to any individuals, or to organizations described in §§ 170(c) and 2522(a) of the Internal Revenue Code ( 26 U.S.C. §§ 170 and 2522 ), or corresponding future provisions of the federal tax law, or both, in accordance with the principal's personal history of making or joining in the making of lifetime gifts. This section shall not in any way limit the right or power of any principal, by express words in the power of attorney or other writing, to authorize, or limit the authority of, any attorney-in-fact or other agent to make gifts of the principal's property. then the attorney-in-fact or agent shall have the power and authority to make gifts, in any amount, of any of the principal's property, to any individuals, or to organizations described in §§ 170(c) and 2522(a) of the Internal Revenue Code ( 26 U.S.C. §§ 170 and 2522 ), or corresponding future provisions of the federal tax law, or both, in accordance with the principal's personal history of making or joining in the making of lifetime gifts. This section shall not in any way limit the right or power of any principal, by express words in the power of attorney or other writing, to authorize, or limit the authority of, any attorney-in-fact or other agent to make gifts of the principal's property. (b) If subsection (a) does not apply, an attorney-in-fact or other agent acting under a durable general power of attorney or other writing may petition a court of the principal's domicile for authority to make gifts of the principal's property to the extent not inconsistent with the express terms of the power of attorney or other writing. The court shall determine the amounts, recipients and proportions of any gifts of the principal's property after considering all relevant factors including, without limitation: (1) The value and nature of the assets of the principal's estate; (2) The principal's foreseeable obligations and maintenance needs; (3) The principal's existing estate plan; and (4) The gift and estate tax effects of the gifts. (1) The value and nature of the assets of the principal's estate; (2) The principal's foreseeable obligations and maintenance needs; (3) The principal's existing estate plan; and (4) The gift and estate tax effects of the gifts. (c) This section is declaratory of existing law in this state; provided, that this section shall not be construed as authorizing the refund of any taxes imposed by title 67, chapter 8. Acts 1997 , ch. 407, § 8. ## Nearby sections - [Tenn. Code Ann. § 34-6-101 Short title - Construction of part](https://www.frixlaw.com/law-library/statutes/STATE_TN_T34_C6_S34-6-101.md) - [Tenn. Code Ann. § 34-6-102 "Durable power of attorney" defined](https://www.frixlaw.com/law-library/statutes/STATE_TN_T34_C6_S34-6-102.md) - [Tenn. Code Ann. § 34-6-103 Effect of acts done by attorney](https://www.frixlaw.com/law-library/statutes/STATE_TN_T34_C6_S34-6-103.md) - [Tenn. Code Ann. § 34-6-104 Effect of appointment of conservator, guardian or other fiduciary - Nomination by principal](https://www.frixlaw.com/law-library/statutes/STATE_TN_T34_C6_S34-6-104.md) - [Tenn. Code Ann. § 34-6-105 Effect of death, disability or incapacity of principal](https://www.frixlaw.com/law-library/statutes/STATE_TN_T34_C6_S34-6-105.md) - [Tenn. Code Ann. § 34-6-106 Bond](https://www.frixlaw.com/law-library/statutes/STATE_TN_T34_C6_S34-6-106.md) - [Tenn. Code Ann. § 34-6-107 Fiduciary relationship of attorney in fact with the principal](https://www.frixlaw.com/law-library/statutes/STATE_TN_T34_C6_S34-6-107.md) - [Tenn. Code Ann. § 34-6-108 Incorporation of statutory attorney in fact - Powers by reference](https://www.frixlaw.com/law-library/statutes/STATE_TN_T34_C6_S34-6-108.md) - [Tenn. Code Ann. § 34-6-109 Attorney in fact - Powers](https://www.frixlaw.com/law-library/statutes/STATE_TN_T34_C6_S34-6-109.md) - [Tenn. Code Ann. § 34-6-110 Gifts under power of attorney](https://www.frixlaw.com/law-library/statutes/STATE_TN_T34_C6_S34-6-110.md) - [Tenn. Code Ann. § 34-6-111 Access to medical information by personal representative for limited purpose of determining disability or incapacity when effective date of power of attorney deferred](https://www.frixlaw.com/law-library/statutes/STATE_TN_T34_C6_S34-6-111.md) - [Tenn. Code Ann. § 34-6-112 Access to electronic communications](https://www.frixlaw.com/law-library/statutes/STATE_TN_T34_C6_S34-6-112.md) - [Tenn. Code Ann. § 34-6-201 Part definitions](https://www.frixlaw.com/law-library/statutes/STATE_TN_T34_C6_S34-6-201.md) - [Tenn. Code Ann. § 34-6-202 Applicability of part](https://www.frixlaw.com/law-library/statutes/STATE_TN_T34_C6_S34-6-202.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TN_T34_C6_S34-6-110. Check the current official text before relying on it. Not legal advice.