Kids’ home does not “cease to exist” because of merger

The Supreme Court of Illinois has ruled that a children’s home did not “cease to operate or exist” as the result of a merger with a similar organization, and income from a charitable trust should still be paid to the surviving organization.  But it has also held that it does not have enough facts to determine whether the same home “cease[d] to function in its present capacity” as the result of the merger.