When Willard and Flora Turner amended a revocable living trust in 1999, they left 40% of the remaining trust estate to the Claremont Manor Health Care Center Replacement Fund, but said that if the fund “is no longer in existence or is otherwise unable to accept” the gift, the gift should be divided among specified beneficiaries. Claremont Manor was a name used by Pacific Homes for the operation of a nonprofit retirement community in which the Turners had been residents since 1992. At the request of residents, the Pacific Homes Foundation, a nonprofit holding charitable funds to support the facilities of Pacific Homes, created a fund to raise money to build the facility. Construction started...