Entiendo que "statutory" se refiere a lo que requieren las leyes de algunos estados, y no a los estatutos de una sociedad.

Copio acá un ejemplo de cláusula, válida para el estado de Nueva York:


POWER OF ATTORNEY
NEW YORK STATUTORY GIFTS RIDER
AUTHORIZATION FOR CERTAIN GIFT TRANSACTIONS




CAUTION TO THE PRINCIPAL:

This OPTIONAL rider allows you to authorize your agent to make gifts in excess of an annual total of $500.00 for all gifts described in (I) of the Grant of Authority section of the Statutory Short Form Power of Attorney (under Personal and Family Maintenance), or certain other gift transactions during your lifetime. You do not have to execute this rider if you only you’re your agent to make gifts described in (I) of the Grant of Authority section of the Statutory Short Form Power of Attorney and you initialed “(I)” on that section of that form. Granting any of the following authority to your agent gives your agent the authority to take actions which could significantly reduce your property or change how your property is distributed at your death. “Certain Gift Transactions” are described in section 5-1514 of the General Obligations Law. This Gifts Rider does not require your agent to exercise granted authority, but when he or she exercises this authority, he or she must act according to any instructions you provide, or otherwise in your best interest.

This Gifts Rider and the Power of Attorney it supplements must be read together as a single instrument.
Tomado de: http://www.stewartnewyork.com/legal-forms
Se puede ver también: http://www.seniorlaw.com/nypoa-revise.htm

Coincido con jortimara en que es una cláusula adicional.

Saludos cordiales a todos.