https://www.taxtmi.com/manuals?id=5933 The cy-pres doctrine permits courts to substitute a mode of charitable application when a donor's prescribed mode is incapable of performance but a broader charitable intention exists; where the prescribed mode was the essence of the donor's intention the court has no power to substitute, and cy-pres applies only to gifts charitable in law and may govern any surplus not exhausted by the particular mode. en-us Tue, 26 Nov 2024 12:29:00 +0530 Thu, 12 Jun 2025 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=5933 The cy-pres doctrine permits courts to substitute a mode of charitable application when a donor's prescribed mode is incapable of performance but a broader charitable intention exists; where the prescribed mode was the essence of the donor's intention the court has no power to substitute, and cy-pres applies only to gifts charitable in law and may govern any surplus not exhausted by the particular mode. Manuals Income Tax Tue, 26 Nov 2024 12:29:00 +0530 https://www.taxtmi.com/manuals?id=5933