IRS Ruling Provides Helpful Guidance for Designated Gifts
Clarification provided for gifts that are earmarked for specific individuals.
Designated Gifts
Wills, Estates, and Trusts
A New York court ruled that a scholarship trust for the benefit of students at a church-affiliated school could not be diverted to a college not affiliated with the church.
Wills, Trusts, and Estates
A California court rejected an attempt by heirs to revoke a $1.5 million gift their 85-year-old mother made to her church.
Charitable Contributions
A New York court ruled that a donor's widow had the legal authority to enforce the terms of a charitable contribution her husband had made to a charity.
Wills, Trusts, and Estates
A Louisiana court ruled that a church should receive the estate of a deceased woman, despite an ambiguity in her will.
Wills, Trusts, and Estates
A North Carolina court ruled that an elderly and mentally infirm woman who transferred all of her property to her church could have the transaction repudiated.
Church Property – Part 1
A Nebraska court ruled that a gift to a church in an elderly church member's will had "lapsed" because the church no longer was affiliated with a parent denomination.
Wills, Trusts, and Estates
A Texas court ruled that a 99-year-old widow's will, which left most of her estate to a church and college, was not invalid on the basis of undue influence.
Wills, Estates, and Trusts
A Tennessee court ruled that a will containing a gift to a church was valid even though the deceased was suffering from a mild form of senile dementia at the time she signed the will.
Enforcing Donor Restrictions on Gifts to Charity
A Connecticut court issues an important ruling-Herzog Foundation v. University of Bridgeport, 699 A.2d 995 (Conn. 1997)[Church Officers, Directors, and Trustees]
IRS Addresses Designated Contributions
Helpful guidance for church treasurers.
Court Won’t Address Church’s Claim to Decedent’s Estate
Will's language was too vague for Catholic diocese's claim.
Georgia Court Upholds Will Donating Part of an Estate to Charity
Deceased was not a victim of 'undue influence,' court says.
Gift to Church Orphanage Lapsed, Court Says
Orphanage no longer existed; succeeding charity technically not an orphanage.
Wills, Trusts, and Estates
Some documents may be invalid if donor was under 'undue influence.'
Gifts of Property and ‘Undue Influence’
Gifts of property in a decedent's will can be invalidated.
Returning Contributions to Donors
How to address donors who want their money back.
Handling Designated Missions Contributions
The Tax Court issues an important ruling.
Designated Contributions to a Scholarship Fund
Potential tax pitfalls can impact gifts designated to specific individuals.
Contributions Can Be Returned for “Undue Influence”
Members accused church pastor, leaders of coercing gifts.