We have developed nanoscale double-gated field-effect-transistors for the study of electron states and transport properties of single deliberately implanted phosphorus donors. The devices provide a high-level of control of key parameters required for potential applications in nanoelectronics. For the donors, we resolve transitions corresponding to two charge states successively occupied by spin down and spin up electrons. The charging energies and the Lande g-factors are consistent with expectations for donors in gated nanostructures.