In Re Estate of Hillegass

HOFFMAN, Judge:

This Commonwealth appeal arises from the lower court’s decision to permit the directors of a charitable trust to dissolve the trust in favor of contingent beneficiaries entitled to share the remainder of the donor’s estate in the event of such dissolution. Finding no merit in the Commonwealth’s several contentions, we affirm the order of the court below.

In 1955, the decedent, Foster C. Hillegass, incorporated The Hillegass Foundation, a non-profit trust, with an initial $1,000 contribution, to provide scholarships for needy students. In May, 1956 he executed a will which was in…