E Trust Law Headquarters
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https://www.irs.gov/pub/irs-drop/n-14-17.pdf
Corporation E, an information technology company that provides call center services. Corporation E’s headquarters is located on land held in trust by the Secretary of the Interior for the benefit of Tribe D. Tribe D charges Corporation E rent at fair market value for its headquarters. However, the lease agreement with Tribe D includes a
https://www.irs.gov/pub/irs-tege/eotopica03.pdf
common-law rule is that a trust does not exist without a res. Am. Jur. 2d "Trusts" § 47. The res may be of nominal value (e.g., $1). A charitable trust may be created by a transfer (inter vivos or by will) by the owner (or a person with a power of appointment) of property to another person to hold the property upon a charitable trust.
https://www.trust.org/trustlaw/
TrustLaw is the Thomson Reuters Foundation’s global pro bono legal programme. We connect high-impact NGOs and social enterprises working to create social and environmental change with the best law firms and corporate legal teams to provide them with free legal assistance.
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