A "donee" beneficiary is always an "incidental" beneficiary.

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A "donee" beneficiary is a person who is specifically named as a beneficiary in a contract or agreement, and is intended to receive a benefit from the performance of that contract or agreement. An incidental beneficiary, on the other hand, is someone who may indirectly benefit from the performance of a contract or agreement, but is not specifically named as a beneficiary and is not intended to receive a direct benefit. Therefore, a "donee" beneficiary is not always an "incidental" beneficiary.

A "Donee" Beneficiary Is Always an "Incidental" Beneficiary