•A gift could also possibly be
returned if:
–keeping the gift would be
immoral and would violate the charitable purpose of the charity (e.g.
where there has been a gift of stolen monies); or
–the gift had been given under
duress or by mistake (e.g. intended to be a loan, not a gift)
• and
there is a court order authorizing the return of the gift
•Otherwise, returning a gift to a
donor would be a gift to a non-qualified donee and would be
possible grounds for revocation of the charitable status of the
charity, as well as possible breach of trust
•However, where there has been a
failure of a gift or court order and the gift is returned,
it has not been clear what the obligation of the charity is or if
the donor could be reassessed on the value of the returned
gift
•