When considering how to make a substantial gift to a charitable corporation, one should not rule out making it indirectly via assignment to an independent trustee. First, an independent trusteeship facilitates proper asset segregation. Second, an independent discretionary trusteeship can lawfully thwart the charitable corporation’s contract and tort creditors. Third, if securing donor intent is a concern, a truly independent discretionary trusteeship, assuming all goes well, should give the charity no choice but to take donor intent seriously. Checks and balances and all that. Care, of course, should be taken to have the terms of the trust comply with the Private Foundation Rules. See the Internal Revenue Code. A link to the full content of this posting may be found below.