As I just mentioned, this exception to the exception, if you will, that we're putting in only applies to gifting arrangements that are part of a tax shelter. To qualify as a gifting arrangement that is a tax shelter, there have to be statements and representations with respect to the tax benefits that will be given. So in the case of someone who actually has property they've just acquired and at some point they decide they want to donate it, then this measure would not apply to them. So we don't think it will affect the genuine type of donations that you are talking about.
On May 1st, 2014. See this statement in context.