[WSBAPT] Testamentary Charitable Foundation?

Wed Mar 25 15:54:05 PDT 2026

My final thought if they refuse to do the work is that you do the work and
incorporate it into the Will.

Bylaw provisions regarding the board, succession, removal of members....if
this is a family I would place good amounts of money on a wager that once
the creators of this legacy pass there is a high likelihood of conflict.

To avoid any potential blowback for yourself - I would leave nothing to
chance because I can tell you that when second family foundation was two
years post death, that is when the board games got interesting and I am so
thankful that the bylaws dealt with how we remove/replace board members.

If they refuse to go along those path - then just make it clear WHO gets to
be the person to draft the bylaws and list the various titles and sections.

If that still doesn't happen - I would walk away.

There is not enough hours in 100 lifetimes for me to make as much as some
of my clients and the risk of being pulled into the dispute and allegations
that I failed in my duty is too great.

I may flex and bend with average clients to help get to a good outcome but
the higher the net worth, the more stiff I become as it relates to anything
that could end up with an RPC violation or at least a discussion with the
Office of Disciplinary Counsel or my malpractice carrier.

*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
<http://www.facebook.com/bwrlaw> /

On Wed, Mar 25, 2026 at 2:50 PM David Faber <david at faberfeinson.com> wrote:

> Thank you for your responses.
>
> Sarah: yes, the client has about $30mil in assets to leave for the purpose
> of establishing a foundation. I suggested the DAF approach, using our local
> Jefferson Community Foundation, but they didn't like that idea/want the
> foundation as a legacy organization.
>
> James: I also suggested that approach, but they declined to do the work
> during lifetime.
>
> Brent: I couldn't agree more, but as I noted above, my clients don't want
> the work.
>
> Thank you all again!
>
> Best,
> David J. Faber
> Faber Feinson PLLC
> 800 Polk Street, Suite B
> Port Townsend, WA 98368
> (360) 379-4110
>
> *** NOTICE: ATTORNEY CLIENT COMMUNICATION - PRIVILEGED & CONFIDENTIAL.
> This communication may contain privileged or other confidential
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>
> On Tue, Mar 24, 2026 at 5:30 PM Brent Williams-Ruth <
> brent at williams-ruthlaw.com> wrote:
>
>> 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
>> <http://www.facebook.com/bwrlaw> /
>>
>>
>> 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
>>>
>>> *** NOTICE: ATTORNEY CLIENT COMMUNICATION - PRIVILEGED & CONFIDENTIAL.
>>> This communication may contain privileged or other confidential
>>> information. If you are not the intended recipient, or believe that
>>> you have received this communication in error, please do not print,
>>> copy, retransmit, disseminate, or otherwise use the information. Also,
>>> please indicate to the sender that you have received this communication in
>>> error, and destroy the copy you received.***
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