210 Wis. 675 | Wis. | 1933
The testator was moved by two purposes in framing his will: his desire to have his fortune devoted to the establishment of a home for needy boys and his wish to niake certain provision for relatives and other persons who stood in his estimation as entitled to share in his bounty. One is as evident as but not more so than the other. The establishment of the Home “is clearly a charitable enterprise," but the testator made the provisions in relation thereto subject to private bequests.
The'trustees to whom the testator intrusted the plans outlined in his will are charged with the compliance with certain conditions; and the devise is made upon the express understanding that there be received into the Home as guests or inmates the persons described in the provisions quoted from the will in the statement of facts. Those individuals are entitled under the will to a residence there, and it is provided that in the event of'the violation of any of those conditions the gift in trust shall cease, become null and void, and the real estate and whatever remains in the hands of the trustees of the Endowment Fund shall then revert to and become the property of the testator’s heirs.
The issue presented is as to whether the trust created by the will is solely for charitable purposes so as to be exempt from tax. To determine whether or not by this will there was created by the appointment of the trustees a voluntary association for the administration of the trust is unnecessary in this case for the reason that the duties imposed on the trustees and the rights conferred upon beneficiaries are such that if a voluntary association were thus created it could not be said to be organized solely for charitable purposes. When we direct our attention to the nature of the devises and bequests and the purposes for which the property was intrusted to the trustees, we are impressed with the positive intermingling of charitable and non-char ¡table or private purposes. It cannot, therefore, be solely for charitable purposes.
By the Court. — Order reversed, and cause remanded for further proceedings according to law.