simply remains at the current $3.5 million, will those testators exempt from the estate tax in turn exempt charity from their … estates? Legal literature has addressed many of the factors that affect whether a testator gives to charity, including tax … to charity at death. While true mortmain statutes are rare in the U.S., such impediments do still exist and must be …

for the accountability of charitable assets. This Article examines the nineteenth-century struggle to form a charity … of the Charity Commission demonstrates. A conundrum is that even though the need for reform of charitable administration …

and political policy, where new charitable beneficiaries were defined and favored and others disadvantaged, and charity …