•Generally, once a gift is
completed, it is the property of the charity and cannot be
returned unless the original gift has failed
•A gift will be considered to
have failed if
–The applicable restricted term
becomes impossible or impractical to fulfill with no gift
over and a cy-prés court order is not available,
–The applicable condition
precedent or condition subsequent is unfulfilled, or
–Limited interest in a
determinable gift comes to an end,
–but need to obtain legal advice in this regard