As the examples in the previous section show, a pledge can and often will lead the conservation organization to take steps to rely on receipt of the donation. If the gift is not made and a court finds that such measures were reasonable and were made in good faith in the gift, the court can say that during your lifetime you can give money to the company [watchtower] under a conditional agreement. This means that if you or a particular beneficiary (z.B. Your spouse) has a financial need and submit a written request that can be returned. This type of donation meets the desires of many. Example: Conservation organizations dedicate time to staff and generate a large number of expenses out of their own pockets to make a conservation service donation. The Organization needs protection to ensure that it is fully reimbursed, whether or not the easement is used. In addition, the organization must take into account that any easement added to its portfolio increases the risk of future enforcement actions. Before investing in the preparation of the easement, the Organization needs a firm agreement on the amount and timing of contributions to cover the expenses of the Organization, both in the short term (until the closing date of the easement) and in the long term (for the management and implementation of the easement in the long term). In the United States, grant agreements are subject to the Domestic Revenue Code, which is controlled by the Internal Revenue Service (IRS). In particular, Section 501(c)(3) of the Domestic Revenue Code applies to non-profit organizations. The grant agreement offers each party the opportunity to have its objectives recognized.
Between 2001 and 2009, the Normans charged the defendant a total of $310,000 under the conditional gift agreement. During the same period, approximately $60,000 was converted by the Normans into direct donations for which community tax receipts were issued. When Mr. and Mrs. Norman died, there was $250,000 left in the conditional gift. In contrast, in 1997, the Normans granted an interest-free loan of $250,000 to their municipality to support the construction of their local kingdom hall. The credit agreement provided for certain repayment obligations. However, the loan was then converted into a loan note which, in the event of the Norman`s death, had to pay the balance of the loan to the surviving spouse or, if both died, to his estate. Conditional gift arrangements are only recognized by law in the United States.