[WSBAPT] Testamentary Charitable Foundation?

[Brent Williams-Ruth]

I do not believe that it would be a problem - however, it make not be the
best course of action for timelines.

I have several clients who have established charitable foundations (while
alive) and I can advise that it is not a speedy process.  Yes, the actual
formation with the WA SOS is fast and YES you can get the tax authorization
and EIN, but then it takes some time to get that confirmation and formal
recognition as being a qualified charitable organization.

What I don't know and would be interested is how the Washington DOR would
treat this. Would the DOR accept a "foundation in formation" to avoid
estate tax or would they put it all "pending" waiting to run the tax return
until such time as the foundation has been confirmed as a qualified
charitable organization.

If it were me, I would simply work with the client to create it NOW. It
doesn't need to be fully funded at this point but ensuring that the
foundation is truly set up as they wish.....it is easier to do now than
after their death.  Plus, it would be beneficial to get the entire team
together (CPA, investing etc.) so that they know what will be forthcoming
upon passing.

My first charitable foundation was a decedent who owned extensive real
estate holdings worth just under $100m. I am eternally grateful that this
was established prior to death given how - even with a foundation in
existence - the various family members still tried to wrangle for position
and control of things.

Best of luck!

*Brent Williams-Ruth* (pronouns: he/him)
*Attorney-At-Law*

*Law Offices of Brent Williams-Ruth, **a division of BWR Consulting, PLLC*

*Physical Address: 500 S 336th Street, Suite 214; Federal Way, WA 98003*

*Mailing Address: **PO BOX 3319; Federal Way, WA 98063 *

Office/Scheduling Phone: (253) 285-7751

For All Meetings & Scheduling: info at williams-ruthlaw.com

e-mail <Brent at Williams-RuthLaw.com> / website
<http://www.williams-ruthlaw.com/> / facebook
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On Tue, Mar 24, 2026 at 3:10 PM David Faber <david at faberfeinson.com> wrote:

> A client wants to have a charitable foundation established by their estate
> at their death, and to leave their entire estate to the charitable
> foundation. I can't see any reason why this would be a problem, but this is
> a case of first impression for me, so I don't know what I don't know. Would
> there be any issue with a testamentary charitable foundation, so long as
> the Will lays out the charitable purposes for which the foundation would be
> established, directs the PR to file for a Washington State nonprofit
> corporation and to seek 501(c)(3) not-for-profit status, and leaves their
> estate to the charitable foundation? Would the gift to a not-yet-existent
> charitable entity be estate tax exempt?
>
> Thank you.
>
> Best,
> David J. Faber
> Faber Feinson PLLC
> 800 Polk Street, Suite B
> Port Townsend, WA 98368
> (360) 379-4110
>
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