The trustee of a charitable trust has lost a substantial portion of its expenses when it made improper distributions of income to an organization no longer eligible to receive the income. An appellate court in New York has affirmed the denial of fees ordered by a Surrogate’s Court. Ellen C. Stark created a perpetual charitable trust in her will when she died in 1992 to provide income equally to New York State Natural Food Associates, Inc. and to Cornell Cooperative Extension of Broome County so long as they retained their charitable tax-exempt status under the Tax Code. In 2011, Natural Food lost its exempt status for what the trustee called mere “shoddy bookkeeping,” apparently the...