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

法律翻译Gwen，毕业于新加坡知名法学院，专注翻译各类与劳工、雇佣及移民有关的法律文件。