Donor intent: principles of documenting a gift.

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Donor intent: principles of documenting a gift.

There has been much debate recently regarding issues relating to donor intent. Several pending court cases involve donors, or their descendants, suing nonprofits for allegedly violating the original purposes of gifts. Donors and their heirs also are increasingly involved in organizations they support, and are more vigilant in enforcing gift restrictions.

In one publicized dispute, the family of Charles and Marie Robertson and Princeton University disagree about whether the Robertsons' sizeable endowment to the university should be merged with Princeton...

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