# Zombie charities

`kaal:entity:zombie-charities`

**Status.** derived

This node is assembled mechanically from the 3 claims that carry the concept tag `zombie-charities`. It is a roster of what the corpus says under this term. It is **not** an adjudicated definition: no single statement here has been ruled canonical, and no first-appearance call has been made. Read the claims and judge for yourself.

## Every claim under this term

3 claims across 1 works, 2021 to 2021.

**2021**

- [3981021-001](https://wulfkaal.github.io/claims/3981021-001) [failure/asserted] *(failure mode)* -- Existing legal incentives in many jurisdictions produce so called Zombie Charities, with the consequence that donative intent often cannot be optimally fulfilled.
  > Existing legal incentives often lead to so called Zombie Charities in many jurisdictions. The donative intent can therefore often not be optimally fulfilled.
  Wulf A. Kaal, How Decentralized Autonomous Organizations Optimize Charitable Giving (2021). SSRN: https://ssrn.com/abstract=3981021
- [3981021-007](https://wulfkaal.github.io/claims/3981021-007) [failure/argued] *(failure mode)* -- Because boards and donors seek to preserve endowments rather than spend them, funds accrue tax free long after the donor has taken the deduction, which runs counter to the spirit of the rules governing charitable deductions and may contribute to harmful inefficiency.
  > Rather than funds being employed immediately, the funds are allowed to accrue tax free. 49 This may run counter to the spirit of the rules governing charitable deductions and may contribute to harmful inefficiency.
  Wulf A. Kaal, How Decentralized Autonomous Organizations Optimize Charitable Giving (2021). SSRN: https://ssrn.com/abstract=3981021
- [3981021-020](https://wulfkaal.github.io/claims/3981021-020) [design/argued] -- In contrast to existing legacy structures that incentivize delay and hoarding, and depending on the respective DAO design, DAOs are incentivized to release the endowed assets immediately once the work for the donation has been finished.
  > In contrast to the existing legacy structures, and depending on the respective DAO design, DAOs are incentivized to immediately release the endowed assets if and when the work for the donation has been finished.
  Wulf A. Kaal, How Decentralized Autonomous Organizations Optimize Charitable Giving (2021). SSRN: https://ssrn.com/abstract=3981021

## Verify

Every claim above resolves to a record carrying a verbatim source quote, the sha256 of the source PDF, and a preformatted citation. Nothing here asks to be taken on trust.

    curl -s https://wulfkaal.github.io/entities/zombie-charities.md | sha256sum

**Canonical form.** This markdown file is the canonical hashed representation of this entity node. Its sha256 is the content hash.