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ARTICLE · 25 APRIL 2012

The Cy-pres Doctrine

The doctrine of cy-pres is a general rule that when literal compliance with the terms of a will or trust is impossible, the intention of a donor or testator should be carried out as nearly as possible.

Isle of ManTax

The doctrine of cy-pres is a general rule that when literal compliance with the terms of a will or trust is impossible, the intention of a donor or testator should be carried out as nearly as possible. When a gift is made by will or trust (usually for charitable or educational purposes), and the named recipient of the gift does not exist, has dissolved, or no longer conducts the activity for which the gift is made, then the estate or trustee must make the gift to an organisation which comes closest to fulfilling the purpose of the gift.

In the recent case of Philip Bradshaw Games (as administrator (trustee) of the Estate of the late Donald Collister) v Manx National Heritage (Manx Museum & National Trust) CHP 2001/61 the Isle of Man High Court of Justice considered using this doctrine in the construction of a will. Reference was made by the High Court to the Privy Council's decision in Mayor of Lyons v AG of Bengal (1875-76) LR 1 App Cas 91.

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