New York charities, like their counterparts in other states, which readily accept gifts from donors in support of their missions, prefer such gifts to be unrestricted so that they can use the money or property they receive in the manner they deemed most appropriate.
If, however, a charity accepts a gift with a restriction attached, it is important that the charity be prepared to honor the restriction. A 2001 decision of the Appellate Division, First Department, in Smithers v. St. Luke’s-Roosevelt Hospital Center[1]� suggests that, at least under certain circumstances, a donor or his representative has the right to enforce the terms of the restriction, and the charity can be held accountable if it fails to act appropriately.
