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Business Organizations Law

Journal

Cleveland State Law Review

Charitable organizations

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Full-Text Articles in Law

State Administration Of Charities, Richard E. Friedman Jan 1970

State Administration Of Charities, Richard E. Friedman

Cleveland State Law Review

My remarks will be limited to state administration of the charitable trusts and charitable organizations. Charities are quasi-public in nature. They perform many valuable services to the community which may otherwise be performed by governmental agencies. Because of these high public purposes charitable organizations are granted special treatment in terms of tax exemptions, and tax deductions for contributions. The definition of charity gleaned from case law is very broad, and in recent years the definition has tended to become even broader. Virtually any undertaking which may benefit the public can fall under the very broad umbrella of charities.


Relocation Of Publicly Supported Charitable Organizations, Deborah C. Goshien Jan 1970

Relocation Of Publicly Supported Charitable Organizations, Deborah C. Goshien

Cleveland State Law Review

Is a donor powerless to prevent a charitable hospital from moving to another county after he has contributed substantially to its building fund? Surprisingly enough, the answer to this question may be "yes." It has been said that the community's interest is evident when charitable monies come from direct public contributions, and that even if no trust is found a charitable corporation must use a gift for the purpose intended. Yet general expressions of what "should be" or what "is right" are insufficient guidelines for proper enforcement of fiduciary duties, and there has been much confusion in the administration and …