Estate of Breeden

Gilson & Heaton, Virginia R. Gilson and Irwin Gostin for Objector and Respondent.

OPINION

WORK, J.

When Wilmer Breeden died, his will designated the bulk of his estate to be placed in trust and used to promote the principles of socialism and related causes. Claiming Breeden's bequest was not intended to be a charitable trust and was not otherwise valid because it failed to designate definite beneficiaries and violated the rule against perpetuities, Breeden's nephew (Peter Neu) and niece (Nancy Deets) unsuccessfully petitioned to have the trust provision declared invalid and the estate residue given to them as intestate heirs. On their appeal from an order denying the petition, we distinguish between the definition of charitable intent which characterizes the motivating purpose of a trustor so as to identify a trust as charitable and the specific use of trust funds in a manner which may not qualify the trust for tax-exempt status. Because we hold the evidence establishes Breeden's testamentary intent was charitable, his will created a valid charitable trust. Accordingly, we affirm the order.

Breeden, an active socialist, willed the residue of his estate to the Breeden-Schmidt…