For example, it can mean that a founder’s vision for a private foundation may be modified after his or her death or incapacity despite all intentions to the contrary. We have seen situations where, upon a founder’s death, the charitable purpose of a foundation was changed in ways that were technically legal, but not in keeping with its original intent and perhaps would not have been possible in a state with more restrictive governance and oversight, or given more foresight and awareness at the time of organization.
https://www.americanbar.org/groups/business_law/resources/bu...