 Schemes for initial failure, on the other hand, ask the court to decide whether the gifts should be returned to the testator's estate and next of kin or be applied to a new purpose under cy-pres.When deciding if a gift has failed, there is a distinction made between gifts to unincorporated bodies and incorporated bodies, as laid down in "Re Vernon's Will Trust".This is because gifts to an unincorporated body must be treated as gifts to that body's purpose, not to the body itself, since unincorporated bodies cannot hold property.