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Abstract: 

In this, the first installment of a two-part series, the authors review the issues confronting donors who seek to make and enforce a contribution to charity for a particular purpose and examine recent case law on the subject. Their suggestions include a sample Long-Term (Endowment) Gift Agreement (see Exhibit 1, on page 14). The second installment will appear in our next issue, providing comparable guidance for organizations and lessons for both donors and donees.

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