The Clergyman's Hand-book of Law: The Law of Church and Grave

by Charles Martin Scanlan

324. Education, Priesthood.—A devise or bequest to a clergyman of property to be used for the education of poor Catholic boys for the priesthood, was sustained in court as sufficiently definite for performance.[582]

325. Charitable Trust, Cy-Pres.—Equity will not allow a charitable trust to fail for want of a trustee, but will appoint one.[583] The doctrine of cy-pres as applied to charitable gifts and trusts, is not in force in Alabama, Connecticut, Delaware, Indiana, Maryland, Iowa, New York, North Carolina, nor Wisconsin; but seems to prevail in California, Illinois, Massachusetts, Missouri, Pennsylvania, and Rhode Island.

326. Error, Ambiguity.—Great latitude is allowed in charitable bequests, devises, and gifts, in proving aliunde the beneficiary [pg 174] intended where there is error in the name or a latent ambiguity.[584] The religion of the testator will be considered in proving intention.

327. Dissolution, Resulting Trust.—On dissolution of a religious society, the money collected or derived from the sale of property goes back as a resulting trust to the contributors.[585]

328. Charity, Institutions.—To determine what is a charitable trust, devise, or gift, it is necessary to particularly bear in mind the most comprehensive definition of charity. Legacies for schools, churches, libraries, cemeteries, the poor, hospitals, and numerous other eleemosynary institutions, have been sustained under charitable bequests when they otherwise would have failed.[586]

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Chapter XXIV. Taxation

329. Purposes, Exempt.—Only church property that is actually used for church or charitable purposes, is exempt from taxation. Property held for its increase or profit is not exempt.[587] Land bought for a church on which no work on the church is yet begun, is not exempt from taxation.[588]

330. Lot Isolated, Not Exempt.—A lot isolated from the other property of the church of a congregation, is not exempt because the congregation intends to build a church thereon in the future, and actually did build a church thereon two years later.[589]