Subjectively, the sentiment or motive of beuevolence and philanthropy; the disposition to relieve the distressed, ob-jectively, alms-giving; acts of benevolence; relief, assistance, or services accorded to the needy without return. Also gifts for the promotion of philanthropic and humanitarian purposes. Jackson v. Phillips, 14 Allen (Mass.) 556; Vidal v. Girard, 2 How. 127, 11 L. Ed. 205; Historical Soc. v. Academy of Science, 94 Mo. 459, 8 S. W. 346