The Yale Law Journal

Christiana Markella de Borja

Forum

Restricted Charitable Gifts to the Government

Christiana Markella de Borja & Reid Kress Weisbord

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 res…