For good cause shown and under order of court, a conservator may make giftson behalf of the protected person out of the assets under a conservatorship to persons or religious, educational, scientific,charitable, or other nonprofit organizations towhom or towhich such giftswere regularly made prior to the commencement of theconservatorship, or on a showing tothe court that such giftswould benefit the protected person or the protected person’s estate from the standpoint of income, gift, estate, or inheritance taxes. The making of gifts out of the assets must not foreseeably impair the ability to provide adequately for the best interests of the protected person. GUARDIAN’S REPORTS
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