charitable gift

An inter vivos or testamentary donation to a nonprofit organization for the relief of poverty, the advancement of education, the advancement of religion, the promotion of health, governmental, or municipal purposes, and other purposes the accomplishment of which is beneficial to the community. Restatement (Second) of Trusts § 368 (1959).

• When the beneficiary is a religious organization or the gift is intended for a religious purpose, it is sometimes also termed a pious gift.

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词条贡献者

资深译员Daniel，国际知名法学院法律英语专业，擅长翻译涉及工程与建设领域的法律文件。