In re Estate of Brown – Case Brief Summary (New York)

In In re Estate of Brown (109 A.D.2d 955, 486 N.Y.S.2d 446 [3rd Dept 1985]), the Third Department was presented with a trust instrument which directed that, upon the death of the lifetime beneficiary, the trust remainder be paid to "the Ithaca, New York office of the Salvation Army, to be used by it for its general purposes."

The Salvation Army's Ithaca office was an unincorporated branch of the Salvation Army, and as such, was ineligible to receive a charitable bequest (see EPTL § 3-1.3[b]).

The court directed the trustee to pay the bequest to the Salvation Army, as the parent corporation of the Salvation Army's Ithaca office, and to use the funds for the benefit of the Ithaca office.