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Charitable Trusts

129 published works

  1. HEIRS & SUCCESSES

    Estate of Titterton [2026] ACTSC 398: Cy Pres, Rectification & Judicial Advice

    By Heirsandsuccesses

    In the ACT, the Supreme Court may redirect charitable trust property under a cy-près scheme where the original charitable purpose cannot be fulfilled due to impossibility, impracticality or unlawfulness. Cy-Pres…

  2. Nonprofit Law Prof Blog

    Delaware Attorney General Settles Long-Running Dispute with Charitable Trust and Foundation

    By Lloyd Hitoshi Mayer

    Delaware Attorney General Kathy Jennings announced earlier this month the settlement of a long-running dispute with the Alfred I. duPont Charitable Trust and the Nemours Foundation regarding spending to promote…

  3. India Legal

    Kerala Government challenges High Court’s interim curbs on State Waqf Board before Supreme Court

    By Chayanikaindialegal

    The Kerala Government has approached the Supreme Court against a recent order of the Kerala High Court that restrained the Kerala State Waqf Board from taking major policy and administrative…

  4. Nonprofit Law Prof Blog

    Treasury, IRS: Final Regulations on Charitable Remainder Annuity Trusts

    By Nicholas Mirkay

    On July 8, 2026, the Department of the Treasury and the Internal Revenue Service issued final regulations identifying certain Charitable Remainder Annuity Trusts ("CRATs") as tax avoidance or "listed" transactions. Charitable remainder…

  5. HEIRS & SUCCESSES

    Contemporary Dance & McKay v Queensland Ballet Company [2026] QSC 137

    By Heirsandsuccesses

    McKay v Queensland Ballet Company [2026] QSC 137 concerned the construction of the Will of Glenn Rycen Cooke. Cooke died in January 2025, having executed his Will in June 1993.…

  6. Religion Clause

    State Attorney General May Enforce Subpoena Seeking from Archdiocese Evidence of Clergy Sexual Abuse

    By Howard Friedman

    In State of Washington v. Corporation of the Catholic Archbishop of Seattle, (WA App, March 2, 2026), a Washington state appellate court allowed enforcement of a subpoena issued by the state Attorney…

  7. Law Web

    Your Non-Profit Might Be a ‘Trust’ in Disguise: 4 Surprising Truths from a Landmark Supreme Court Ruling

    By Law Web

     Introduction: The Trust We Place in CharitiesWhen the public donates to a charitable society or a non-profit organization, there is an implicit trust that the funds will be used for…

  8. HEIRS & SUCCESSES

    Martin Sharp Trust: Navigating Cy-près Modification

    By Heirsandsuccesses

    Deed polls are commonly associated with name changes. Still, they are also used in estate planning and trust administration, particularly when varying a trust deed to reflect changes such as…

  9. HEIRS & SUCCESSES

    Modernising a Charitable Trust.

    By Heirsandsuccesses

    The case of Re AM McClelland Estate [2025] VSC 343 (17 June 2025), involving the McClelland Trust, illustrates Trustees’ difficulty between maintaining philanthropic intentions in contemporary commercial operational realities. The…

  10. Wills, Trusts & Estates Prof Blog

    Article: How Deep Are the Springs of Obedience Norms that Bind the Overseers of Charities?

    By Gerry W. Beyer

    Johnny Rex Buckles (University of Houston Law Center) recently published, How Deep Are the Springs of Obedience Norms that Bind the Overseers of Charities?, 2025. Provided below is an Abstract: The…