This article suggests that when a donor gives a gift to an unincorporated association, the real significance of whether the association’s rules allow its assets to be divided between its members is in relation to whether the gift is charitable. Whereas the widely-cited – supposed – rule in Re Grant’s Will Trusts [1980] 1 W.L.R. 360 (Ch.), that a gift to a non-charitable unincorporated association is invalid unless the members are, under the association’s rules, able divide its assets between themselves, is a misstatement of the law, in conflict with stronger authority
This article examines the tax opportunities and tax hazards when a subchapter S corporation makes a ...
Explains the origins and nature of the rule against perpetual trusts (often called the rule against ...
The traditionally distinct regimes for governing charitable trusts and nonprofit corporations have b...
This article suggests that when a donor gives a gift to an unincorporated association, the real sign...
An unincorporated association is a strange phenomenon. As a matter of fact, it undoubtedly exists an...
Explains how the rule against perpetual trusts (often called the rule against inalienability) applie...
Set against the backdrop of fiduciary duties governing nonprofit organization management, this artic...
It now becomes necessary to examine the cases in which the disposition could not be treated as one t...
This comprehensive article analyzes the rules that apply to, and the tax planning strategies for, a ...
Is a donor powerless to prevent a charitable hospital from moving to another county after he has con...
This comprehensive article analyzes the rules that apply to, and the tax planning strategies for, a ...
The conflict regarding enduring donor control over property gifted for charitable uses implicates is...
Charitable giving is big business. In 2009, the Internal Revenue Service reported close to 100,000 p...
The article reviews the history of the tax treatment of charitable split interest gifts, explains th...
What are the legal limits on a charity\u27s ability to change its mission and redirect donations to ...
This article examines the tax opportunities and tax hazards when a subchapter S corporation makes a ...
Explains the origins and nature of the rule against perpetual trusts (often called the rule against ...
The traditionally distinct regimes for governing charitable trusts and nonprofit corporations have b...
This article suggests that when a donor gives a gift to an unincorporated association, the real sign...
An unincorporated association is a strange phenomenon. As a matter of fact, it undoubtedly exists an...
Explains how the rule against perpetual trusts (often called the rule against inalienability) applie...
Set against the backdrop of fiduciary duties governing nonprofit organization management, this artic...
It now becomes necessary to examine the cases in which the disposition could not be treated as one t...
This comprehensive article analyzes the rules that apply to, and the tax planning strategies for, a ...
Is a donor powerless to prevent a charitable hospital from moving to another county after he has con...
This comprehensive article analyzes the rules that apply to, and the tax planning strategies for, a ...
The conflict regarding enduring donor control over property gifted for charitable uses implicates is...
Charitable giving is big business. In 2009, the Internal Revenue Service reported close to 100,000 p...
The article reviews the history of the tax treatment of charitable split interest gifts, explains th...
What are the legal limits on a charity\u27s ability to change its mission and redirect donations to ...
This article examines the tax opportunities and tax hazards when a subchapter S corporation makes a ...
Explains the origins and nature of the rule against perpetual trusts (often called the rule against ...
The traditionally distinct regimes for governing charitable trusts and nonprofit corporations have b...