The Yale Law Journal

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VOLUME
135
07 Jul 2025

Restricted Charitable Gifts to the Government

Reid Kress Weisbord & Christiana Markella de Borja

This Essay examines the overlooked long-term costs generated by restricted charitable gifts to the government. It reveals that gift compliance disputes are surprisingly frequent and costly to litigate. The authors propose that governments adopt gift acceptance policies that subject donor-imposed restrictions to rigorous review, public comment, and formal approval.

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