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62-681: The Carnegie United Kingdom Trust is an independent, endowed charitable trust based in Scotland that operates throughout Great Britain and Ireland. Originally established with an endowment from Andrew Carnegie in his birthplace of Dunfermline , it is incorporated by a royal charter and shares purpose-built premises with the Carnegie Trust for the Universities of Scotland , the Carnegie Dunfermline Trust, and
124-481: A certain number of persons, or witnessed by disinterested parties who are not relatives, inherit nothing in the will, and are not nominated as an executor. Additionally, the testator and witnesses must generally sign the will in each other's sight and physical presence. For example, in Utah , a will must be "signed by the testator or in the testator's name by some other individual in the testator's conscious presence and by
186-537: A charitable trust have greater freedom to act than other trustees, and secondly, beneficiaries cannot take legal action against the trustees. Instead, the beneficiaries are represented by the Attorney General for England and Wales in their capacity as parens patriae , appearing on behalf of The Crown . The jurisdiction over charitable disputes is equally shared between the High Court of Justice and
248-446: A conservative estimate". Costs can increase even more if a will contest actually goes to trial, and the overall value of an estate can determine if a will contest is worth the expense. In some cases, the threat of a will contest is intended to both pressure the estate into avoiding the expense of a trial and forcing an out-of-court settlement more favorable to disgruntled heirs. However, those who make frivolous or groundless objections to
310-527: A donor to provide an income stream to the income beneficiary, while the public charity or private foundation receives the remainder value when the trust terminates. These "split interest" trusts are defined in §664 of the Internal Revenue Code and are normally tax-exempt. A Section 664 trust makes payments either of a fixed amount ( charitable remainder annuity trust ) or a percentage of trust principal ( charitable remainder unitrust ), to either
372-411: A donor's life) or as a part of a trust or will at death (testamentary). There are two basic types of US charitable trusts: charitable remainder trusts (CRT) and charitable lead trusts (CLT). Additionally, there is an Optimized Charitable Lead Annuity Trust (OCLAT) designed to maximize the tax and economic benefits for the contributor. Charitable remainder trusts are irrevocable structures established by
434-417: A form of mental illness or disease, undergoes mental health treatment after repeated suicide attempts, or exhibits eccentric behavior, does not mean the person automatically lacks the requisite mental capacity to make a will. Undue influence typically involves the accusation that a trusted friend, relative, or caregiver actively procured a new will that reflects that person's own desires rather than those of
496-474: A parent's will, accuses a sibling of doctoring the document". Notable cases of forged wills include the " Mormon will " allegedly written by reclusive business tycoon Howard Hughes (1905-1976), and the Howland will forgery trial (1868) in which sophisticated mathematical analysis showed that the signature on a will was most likely forged. British physician Harold Shipman killed numerous elderly patients and
558-414: A particular case. However, attorneys are often held to a higher standard and are suspect if they assist in drafting a will that names them as a beneficiary. In many jurisdictions, a legal presumption of undue influence arises when there is a finding of a confidential (or fiduciary) relationship, the active procurement of the will by the beneficiary and a substantial benefit to that beneficiary, such as if
620-446: A term of years, the charity receives whatever amount is left in the trust. Charitable remainder unitrusts provide flexibility in the distribution of income and may be helpful in retirement planning, while charitable remainder annuity trusts paying a fixed dollar amount are more rigid and typically appeal to much older donors unconcerned about inflation's impact on income distributions, and who are using cash or marketable securities to fund
682-427: A testator leaves property to the attorney who drew up the will. However, that is dependent on the circumstances of such a relationship and typically the burden is initially on the person contesting to show undue influence. Proving undue influence is difficult. In Australia, a challenger must show that the free will of the testator has been overborne by words and actions of the alleged wrong doer(s), to such an extent that
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#1732786815066744-438: A testator with serious dementia may have "lucid periods" and then is capable of writing or modifying a will. Other nations like Germany may have more stringent requirements for writing a will. Lack of mental capacity or incompetence is typically proven by medical records, irrational conduct of the decedent, and the testimony of those who observed the decedent at the time the will was executed. Simply because an individual has
806-454: A will ), and fraud in the inducement (for example, the testator is intentionally misled by a material fact that caused the testator to make a different devise from the one he would otherwise have made). A will contest may be based upon alleged failure to adhere to the legal formalities required in a particular jurisdiction. For example, some states require that wills must use specific terminology or jargon, must be notarized, must be witnessed by
868-413: A will contest is based on allegations that the will is forged . Forgery can range from the fabrication of an entire document, including the signatures, to the insertion or modification of pages in an otherwise legitimate will. According to a 2009 Wall Street Journal article, "charges of forgery are more common than proven cases of it. They often originate with an adult child who, feeling short-changed in
930-417: A will may be forced to pay the costs for both sides in the court battle. Courts do not necessarily look to fairness during will contests, and a considerable portion of will contests are initiated by those who have no cause of action justifying a court case but are instead reacting to "hurt feelings" of disinheritance. In other words, just because the provisions of a will may seem "unfair" does not mean that
992-469: A will must establish its validity by a preponderance of evidence, but those contesting a will must prevail by showing clear and convincing evidence, the latter requiring a much higher standard of proof. Contesting a will can be expensive. According to a Boston-area estate planning attorney quoted in Consumer Reports (March, 2012), "A typical will contest will cost $ 10,000 to $ 50,000, and that's
1054-428: A will; recommendation by the beneficiary of an attorney to draw the will; knowledge of the contents of the will by the beneficiary prior to execution; giving of instructions on preparation of the will by the beneficiary to the attorney drawing the will; securing of witnesses to the will by the beneficiary; and safekeeping of the will by the beneficiary subsequent to execution. In most U.S. states, including Florida , if
1116-410: Is an irrevocable trust established for charitable purposes. In some jurisdictions, it is a more specific term than " charitable organization ". A charitable trust enjoys varying degrees of tax benefits in most countries and also generates goodwill. Some important terminology in charitable trusts includes the term " corpus " (Latin for "body"), referring to the assets with which the trust is funded, and
1178-835: The Carnegie Collection of British Music . After World War II, the Trust expanded its social welfare programs and released reports about health and nutrition in the United Kingdom. In 1996, the Trust launched The Carnegie Young People Initiative (CYPI), a youth programme designed to encourage young people to participate more positively in society. To support the goals of the CYPI, the Trust funded research, conferences, demonstration projects, training, networking, publications, and online initiatives. The Trust also advocated for issues affecting young people, such as giving 16-year-olds
1240-663: The Carnegie Hero Fund Trust . The Carnegie United Kingdom Trust was founded in 1913 with a $ 10 million endowment from Andrew Carnegie. In creating the trust, Carnegie defined its purpose as: the improvement of the well-being of the masses of the people of Great Britain and Ireland by such means as are embraced within the meaning of the word ‘charitable’ and which the Trustees may from time to time select as best fitted from age to age for securing these purposes, remembering that new needs are constantly arising as
1302-573: The Charity Commission . The Commission, being the primary authority, is responsible for regulating and promoting charitable trusts. It also provides advice and opinions to trustees on administrative matters. In cases where the Commission detects mismanagement or maladministration, it has the authority to take actions against the trustees. This includes their removal, the appointment of new trustees, or even temporarily assuming control of
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#17327868150661364-540: The Islamic Republic of Iran , religious charitable trusts, or bonyads , constitute a substantial part of the country's economy, controlling an estimated 20% of Iran's GDP. Unlike some other Muslim-majority countries, the bonyads receive large In England and Wales, charitable trusts represent a form of express trust dedicated to charitable goals. There are several advantages to charitable trust status, including exemption from most forms of taxation and freedom for
1426-677: The Land Settlement programme, which aimed to help unemployed men to make a living from the land. It also advocated for the creation of National Parks, subsequently introduced by the Attlee ministry after World War II. The Trust also supported the arts during this time, including the restoration of the Book of Kells in Ireland, the publication of ten volumes of Tudor church music, and the publication of contemporary British musical compositions as
1488-487: The U.S. is partly because the law gives people a large degree of freedom in disposing of their property and also because "a number of incentives for suing exist in American law outside of the merits of the litigation itself". Most other legal traditions enforce some type of forced heirship , requiring that a testator leave at least some assets to their family, particularly the spouse and children. Typically, standing in
1550-584: The United Kingdom. The Trust also co-funded the Carnegie Medal for Children's literature and organised a centenary festival for the first Carnegie library in 2007. In 2008, the Trust created the UK's first university based research centres for philanthropy and charitable giving in partnership with the UK and Scottish Governments and the Economic and Social Research Council. Soon after, the Trust's Royal Charter
1612-609: The United States to contest the validity of a will is limited to two classes of persons: For example, Monica makes a will leaving $ 5,000 each to her husband, Chandler; her brother, Ross; her neighbor, Joey and her best friend, Rachel. Chandler tells Monica that he will divorce her if she does not disown Ross, which would humiliate her. Later, Ross tells Monica (untruthfully) that Chandler is having an affair with Phoebe, which Monica believes. Distraught, Monica rewrites her will, disowning both Chandler and Ross. The attorney who drafts
1674-514: The United States, research finds that between 0.5% and 3% of wills are contested. Despite that small percentage, given the millions of American wills probated every year it means that a substantial number of will contests occur. As of the mid-1980s, the most common reason for contesting a will is undue influence and/or supposed lack of testamentary capacity, accounting for about three quarters of will contests; another 15% of will contests are based on an alleged failure to adhere to required formalities in
1736-399: The asset's value) from the donor's estate. Will contest Sections Contest Property disposition Common types Other types Governing doctrines A will contest , in the law of property , is a formal objection raised against the validity of a will , based on the contention that the will does not reflect the actual intent of the testator (the party who made
1798-497: The basis that a child of the deceased (or somebody treated as such) was bequeathed nothing or less than could reasonably be expected. Certain jurisdictions, like Australia and its States and Territories, have enacted legislation such as the Succession Act 2006 (NSW) that permits an eligible person to contest a will if it failed to adequately provide for that person's proper education, maintenance and advancement in life. In
1860-437: The challenger of a will is able to establish that it was actively procured, the burden of proof shifts to the person seeking to uphold the will to establish that the will is not the product of undue influence. However, undue influence is notoriously difficult to prove, and establishing the someone has the means, motive and inclination to exert undue influence is not enough to prove that the person in fact exerted such influence in
1922-414: The charitable goal. Furthermore, it is deemed unacceptable for charitable trusts to engage in campaigns for political or legal change. However, discussing political issues in a neutral manner is permissible. Charitable trusts, like other trusts, are administered by trustees, but there is no direct relationship between the trustees and the beneficiaries. This results in two key points: first, the trustees of
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1984-404: The clause is within the will itself, a successful challenge to the will renders the clause meaningless. Many states consider such clauses void as a matter of public policy or valid only if a will is contested without probable cause . This article mainly discusses American law and cases. Will contests are more common in the United States than in other countries. This prevalence of will contests in
2046-551: The contrary, "the law presumes that a will is valid and accurately reflects the wishes of the person who wrote it". A will may include an in terrorem clause, with language along the lines of "any person who contests this will shall forfeit his legacy", which operates to disinherit any person who challenges the validity of the will. Such no-contest clauses are permitted under the Uniform Probate Code , which most American states follow at least in part. However, since
2108-404: The contrary, witnesses and evidence supported the position that the caretaker visited the decedent in the hospital every day, and the caretaker gave credible testimony that she was continuing to care for the dog. Accordingly, the court set aside the will as invalid based upon insane delusion. Duress involves some threat of physical harm or coercion upon the testator by the perpetrator that caused
2170-434: The deceased’s freedom of testation has been taken away. Insane delusion is another form of incapacity in which someone executes a will while strongly holding a "fixed false belief without hypothesis, having no foundation in reality." Other courts have expanded on this concept by adding that the fixed false belief must be persistently adhered to against all evidence and reason, and the irrational belief must have influenced
2232-409: The decedent was suffering from an insane delusion at the time the will was executed and that she thus lacked testamentary capacity. The decedent's physicians testified regarding the medication that the decedent was taking and how it had changed her personality. A psychiatrist who saw the decedent opined that she was delusional when she stated that the caretaker had abandoned her and had killed her dog. To
2294-440: The disputed will; the remainder of contests involve accusations of fraud, insane delusion, etc. The vast majority of will contests are not successful, in part because most states tend to assume that a properly-executed will is valid, and a testator possesses the requisite mental capacity to execute a will unless the contesting party can demonstrate the contrary position by clear and convincing evidence. Generally, proponents of
2356-474: The donor or another named beneficiary. If the trust qualifies under the IRS code, the donor may claim a charitable income tax deduction for their donation to the trust. Moreover, the donor might not need to pay an immediate capital gains tax when the trust disposes of the appreciated asset and purchases other income-generating assets to fund the trust. At the end of the trust term, which may be based on either lives or
2418-412: The drafting or provisions of the will. In Florida , one of the most-often cited court rulings on insane delusion is from 2006. In this case, the decedent executed a new will in 2005 in the hospital with severe pain and under the influence of a strong medication. She died the next day. The new will disinherited the caretaker and left the decedent's estate to several charities. The caretaker asserted that
2480-554: The education field during this time period included funding the Workers Educational Association , supporting the first pre-school playgroups , and training social workers and librarians. In 1924 the trust funded the initial conference and first two years of activities of the Association of Special Libraries and Information Bureaux (ASLIB). In the 1930s it shifted its focus to social welfare, including
2542-403: The end of the trust term, the remainder can either go back to the donor or to heirs named by the donor. The donor may sometimes claim a charitable income tax deduction or a gift/estate tax deduction for making a lead trust gift, depending on the type of charitable lead trust. Generally, a non-grantor lead trust does not generate a current income tax deduction, but it eliminates the asset (or part of
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2604-628: The environment, and the advancement of any other object of general public utility" as charitable purposes. Companies formed under Section 8 of the Companies Act, 2013, for promoting charity, also receive benefits under the law, including exemption from various procedural provisions of the Companies Act—either fully or partially—and are entitled to other exemptions that the Central Government may grant through its orders. In
2666-404: The execution of the will. There are four general elements of fraud : false representations of material facts to the testator; knowledge by the perpetrator that the representations are false; intent that the representations be acted upon and resulting injury. There are two primary types of fraud: fraud in the execution, (for example, the testator was told the will he signed was something other than
2728-470: The law. This also includes trusts for the benefit of animals and trusts for the benefit of a locality. Additionally, there is a requirement that the trust's purposes benefit the public or a specific section of the public, rather than merely a group of private individuals. Several circumstances render such trusts invalid. Charitable trusts are prohibited from operating for profit, and their purposes cannot be non-charitable unless these purposes are ancillary to
2790-445: The main reasons for this was the Trust's concern that the model of short-term, generally modest grant giving provided little evidence of sustainable change or impact upon deeper structural concerns in society. In relative terms the value of the endowment has also reduced significantly while the role of the state has increased, prompting a rethink of the role of the Trust. The Strategic Plan for 2016-2020 reconfirms that decision, outlining
2852-488: The masses advance. The trust's endowment provided it with a yearly budget of £100,000, a very significant amount of money at the time, causing one commentator to observe that ‘how they spent this money was a matter of national importance’. While the trust had to spend some of its money on libraries and church organs already promised to several groups by the Carnegie Corporation of New York or Carnegie himself,
2914-410: The one making the will. Mere affection, kindness or attachment of one person for another may not of itself constitute undue influence." For example, Florida law gives a list of the types of active procurement that will be considered in invalidating a will: presence of the beneficiary at the execution of the will; presence of the beneficiary on those occasions when the testator expressed a desire to make
2976-515: The right to vote. Trust staff members also acted as advisors to government departments, local authorities, the NHS, schools, and the voluntary sector. By the end of the program in 2007, CYPI provided £1.78 million of direct funding to 130 projects across the British Isles. Later that year, the Trust helped to secure £4m to create Participation Works, the national centre for youth empowerment in
3038-512: The role of the organisation as an operating Trust that makes proactive decisions about its projects and activities. The Trust no longer takes unsolicited grant applications, but seeks to build partnerships with other organisations for specific pieces of work. In August 2021, Carnegie UK released their new Strategy for Change - Learning how to live well together. Charitable trust Contest Property disposition Common types Other types Governing doctrines A charitable trust
3100-449: The same since it began in 1913, although the approach has changed over time. There was an increasing concern that the Trust's model of short-term funding, prevalent across the foundation world, had not been an effective way of addressing changing issues and needs. In 2004, Trustees decided to end the Trust's grant funding and to operate at a more strategic level in order to influence public policies and practice in more sustainable ways. One of
3162-550: The term "donor," which is the person donating assets to a charity. In India, trusts set up for social causes and approved by the Income Tax Department not only receive exemption from tax payment, but donors to such trusts can also deduct the donated amount from their taxable income. The legal framework in India recognizes activities such as "relief of the poor, education, medical relief, preservation of monuments and
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#17327868150663224-582: The testator lacked mental capacity when the will was drafted, and they are the most common types of testamentary challenges. Testamentary capacity in the United States typically requires that a testator has sufficient mental acuity to understand the amount and the nature of the property, the family members and the loved ones who would ordinarily receive such property by the will, and (c) how the will disposes of such property. Under this low standard for competence, one may possess testamentary capacity but still lack mental capacity to sign other contracts. Furthermore,
3286-400: The testator's direction; and... signed by at least two individuals, each of whom signed within a reasonable time after he witnessed either the signing of the will... or [received] the testator's acknowledgment [that he or she actually signed the will]." In a Pennsylvania case, the wills of a husband and wife were invalidated because they accidentally signed each other's wills. In some cases
3348-418: The testator. Such allegations are often closely linked to lack of mental capacity: someone of sound mind is unlikely to be swayed by undue influence, pressure, manipulation, etc. As it is required for invalidation of a will, undue influence must amount to "over-persuasion, duress, force, coercion, or artful or fraudulent contrivances to such a degree that there is destruction of the free agency and will power of
3410-477: The trust property to prevent harm. In instances where there are issues with a charity, the High Court can implement schemes that dictate the functioning of the charity. In the United States, many individuals use charitable trusts to leave all or a portion of their estate to charity when they die, both for philanthropic purposes and for certain tax benefits. Charitable trusts can be set up inter vivos (during
3472-610: The trust was largely free to choose which charitable causes it would give to. In the 1910s and 1920s, the trust focused on fulfilling Carnegie's commitment to building libraries , as Carnegie himself had already done across the United States. The trust also funded the construction of several universities, including Carnegie College in Leeds , Newbattle Abbey College in Newbattle , and College Harlec in Harlech . Other contributions to
3534-440: The trust. In some situations, the less complicated pooled income fund may be more suitable than the charitable remainder trusts. Charitable lead trusts are the opposite of charitable remainder trusts and make payments to charity for the term of the trust. Similar to a charitable remainder trust, payments may be either a fixed amount (charitable lead annuity trust) or a percentage of trust principal (charitable lead unitrust). At
3596-407: The trustees that is not found in other types of English trusts. For a charitable trust to be considered valid, the organization must demonstrate both a charitable purpose and a public benefit. Applicable charitable purposes are typically divided into four categories: trusts for relieving poverty, trusts for promoting education, trusts for advancing religion, and all other types of trusts recognized by
3658-409: The will accidentally writes the gift to Rachel as $ 500 instead of $ 5,000 and also accidentally leaves Joey out entirely. Under such facts: Common grounds or reasons for contesting a will include lack of testamentary capacity, undue influence, insane delusion, fraud, duress, technical flaws and forgery. Lack of testamentary capacity or disposing mind and memory claims are based on assertions that
3720-426: The will) or that the will is otherwise invalid. Will contests generally focus on the assertion that the testator lacked testamentary capacity , was operating under an insane delusion , or was subject to undue influence or fraud . A will may be challenged in its entirety or in part. Courts and legislation generally feel a strong obligation to uphold the final wishes of a testator, and, without compelling evidence to
3782-466: Was caught after forging one patient's will to benefit himself. Some jurisdictions permit an election against the will by a widowed spouse or orphaned children . That is not a contest against the will itself (the validity of the will is irrelevant), but an alternate procedure established by statute to contest the disposition of property. In the United Kingdom , wills are often contested on
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#17327868150663844-662: Was changed to enable it to collaborate with foundations across the European Union. It became an active member of the European Foundations Centre and jointly funded youth empowerment and rural community development work as part of the Network of European Foundations. It also began to collaborate more closely with the Carnegie foundations in the United States and Europe. The remit of the Trust has been
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