Short answer. Anyone who is not specially disqualified by law may accept a donation. Article 738 of the Civil Code sets a wide default of eligibility — the question is never whether the law lets you accept, but whether some specific rule bars you or requires someone to accept on your behalf.
What the law says
Al those who are not specially disqualified by law therefor may accept donations.
Civil Code, Article 738 — Who May Accept Donations. Read the full provision →
A wide rule of eligibility
Article 738 states the default broadly: All those who are not specially disqualified by law therefor may accept donations. The presumption runs in favour of the donee. Accepting a gift is far less demanding than making one, because the person receiving is generally being benefited rather than parting with anything. So the law does not ask the acceptor to prove capacity; it asks only that no special disqualification stands in the way. If none does, the person may accept.
Why acceptance is easier than giving
The contrast with the donor is deliberate. A donor must have full capacity to contract and to dispose of property, because he is giving something away. A donee is usually receiving, so even persons with limited capacity may benefit from a pure gift. That is why the law frames acceptance around disqualification rather than capacity: the starting point is that you can accept, and the burden is on showing a rule that says you cannot in the particular case.
Who the special disqualifications catch
The disqualifications are specific and scattered through the law. Certain people are barred from receiving from particular donors — for example, restrictions that target gifts between parties in relationships the law views with suspicion, or gifts to those in a position of influence over the donor, such as a guardian, or persons connected with the donor's care. These rules exist to prevent undue influence and to protect the donor and his heirs. Because the bars are aimed at defined situations, most ordinary donees are unaffected, but the specific relationship between donor and donee must always be checked.
Acceptance still has to be done properly
Article 738 tells you who may accept; it does not remove the need to accept correctly. For those unable to act for themselves, the law may require acceptance through a parent, guardian, or legal representative, and for donations of real property, acceptance must appear in the proper public instrument and be communicated to the donor. A gift is not perfected until validly accepted in the manner the law requires. So eligibility is only the first step: confirming that acceptance was made in the right form, by the right person, is what actually secures the gift.