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]