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31 CFR § 363.100 - What are the rules for purchasing and delivering gift savings bonds to minors?

---
identifier: "/us/cfr/t31/s363.100"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "31 CFR § 363.100 - What are the rules for purchasing and delivering gift savings bonds to minors?"
title_number: 31
title_name: "Money and Finance: Treasury"
section_number: "363.100"
section_name: "What are the rules for purchasing and delivering gift savings bonds to minors?"
chapter_name: "FISCAL SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "BUREAU OF THE FISCAL SERVICE"
part_number: "363"
part_name: "REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 301; 12 U.S.C. 391; 31 U.S.C. 3102,  31 U.S.C. 3121,"
regulatory_source: "67 FR 64286, Oct. 17, 2002, unless otherwise noted."
cfr_part: "363"
---

# 363.100 What are the rules for purchasing and delivering gift savings bonds to minors?

(a) A TreasuryDirect ® account owner can purchase a savings bond as a gift with a minor as the recipient.

(b) An account owner can deliver a bond purchased as a gift to a minor. The account owner must deliver the security to the minor's linked account. Once delivered, the bond will be under the control of the custodian of the minor's account. (See § 363.27.)

[70 FR 57444, Sept. 30, 2005]