This situation arises more often than you may think and the simplest
solution for most people is to contact their local community foundation.
Community Foundations are very special institutions from the point of view
of the IRS code and assist ordinary, everyday people in establishing the
sort of situations which, previously, were only available to people with
enough cash to hire lawyers and create their own foundation.  You should
look in your phone book.  Many community foundation are named for the city
they serve (The Boston Foundation or The Boston Community Foundation for
example).  Or you can try this list:
 
http://fdncenter.org/funders/grantmaker/gws_comm/comm.html
 
One of the most common relationships a Community Foundation has with a
donor is a charitable remainder fund.  Basically, in the case of pets, the
Foundation would agree that after the death of the pet's guardian, they
will care for the animals for the remainder of their lives.  In exchange,
the Foundation will get the designated property after the pets have all
passed on.  The Foundation will often even allow the donor to designate
that the remainder be used to benefit a certain sort of charity (less a
percentage and fees to maintain the Foundation's operation).
 
I know several community foundations have hired staff vets because they
have so many animals in their charge now.
 
Also, shelters may consider contacting their local community foundation
to establish themselves as a possible charity for grantmaking.  It isn't
likely to result in a huge instant grant.  But then you can recommend
people to the community foundation in these circumstances and the community
foundation will be familiar with you when people say that your shelter
should benefit from their donation.
 
If you have other questions, I'd be glad to try to help you find answers
off-list.
[Posted in FML issue 3523]