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The Problems With Donor Intent: Interpretation, Enforcement, And Doing The Right Thing, Susan N. Gary
The Problems With Donor Intent: Interpretation, Enforcement, And Doing The Right Thing, Susan N. Gary
Chicago-Kent Law Review
In a number of recent controversies, the way the charities involved handled restricted gifts resulted in unhappy donors, negative publicity, and costly litigation. This paper examines several of these cases and then argues that donor intent is often more difficult to divine that many people have stated.
The law requires that a charity give effect to a restriction imposed by a donor. This paper examines the legal rules that govern donor-restricted gifts and considers the other reasons a charity will, in most cases, follow the donor's intent. The paper then describes several circumstances in which donor intent may not be …