A promise to donate money as a subscription to some purpose of public utility is a gratuitous promise, unenforceable unless some consideration therefor exists.1 Some intimation has been made in obiter that a promise for religious or charitable purposes needs no consideration,2 but there is little authority and less reason for this view, unless the entire doctrine of consideration is to be abandoned. It has also been suggested that there is a special presumption of consideration in written subscriptions to religious and charitable purposes.3

28Saudek v. Milwaukee Electric Ry. & Light Co., 163 Wis. 109, 157 N. W. 579.

29Devecmon v. Shaw, 69 Md. 199, 9 Am. St. Rep. 422, 14 Atl. 464. See Sec. 557 et seq.

30Young v. Boyd, 107 Md. 449, 69 Atl. 33.

31 Chicago, etc., R. Co. v. Bell, 44 Neb. 44, 62 N. W. 314; Pittsburg, etc., Ry. V. Cox, 55 O. S. 497, 35 L. R. A. 507, 45 N. E. 641; Ringle v. R. R. Co., 164 Pa. St. 529, 44 Am. St. Rep. 628, 30 Atl. 492.

1 Georgia. Young Men's Christian Association v. Estill, 140 Ga. 291, 78 6. E. 1075.

Illinois. Augustine v. Episcopal Society, 79 111. App. 452.

Indiana. Bucklen v. Johnson, 19 Ind. App. 406, 49 N. E. 612.

Iowa. University v. Livingstone, 57 la. 307, 42 Am. Rep. 42, 10 N. W. 738; American Life Ins. Co. v. Melcher, 132 la. 324, 109 N. W. 805.

New York. Trustees v. Stewart, 1 N. Y. 581; Presbyterian Church v. Cooper, 112 N. Y. 517, 8 Am. St. Rep. 767, 3 L. R. A. 468, 20 N. E. 352; Twenty-third Street Baptist Church v. Cornell, 117 N. Y. 601, 6 L. R. A. 807, 23 N. E. 177.

Ohio. Sutton v. University, 7 Ohio C. C. 343; Hassenzahl v. Bevans, 24 Ohio C. C. 173.

Vermont. Montpelier Seminary v. Smith, 69 Vt. 382, 38 Atl. 66.

Wisconsin. Evangelish Lutherish St. Martin's Gemeinde v. Pruess, 140 Wis. 349, 122 N. W. 719.

2Garrigus v. Missionary Society, 3 Ind. App. 91, 50 Am. St. Rep. 262, 28 N. E. 1009; Irwin v. Lombard University, 56 O. S. 9, 60 Am. St. Rep. 727, 36 L. R. A. 239, 46 N. E. 63.

3First Presbyterian Church v. Dennis, 178 la. 1352, L. R. A. 1917C, 1005, 161 N. W. 183.

Until an offer of a subscription has been accepted, it is to be treated like any other offer, subject to revocation,4 as by expressly withdrawing it,5 or by the death of the subscriber,6 or insanity.7