William A. Drennan (Southern Illinois) has published Surnamed Charitable Trusts: Immortality at Taxpayer Expense, 61 Ala. L. Rev. 225 (2010).  Here is the abstract:

Charitable trust law authorizes surnamed trusts, and provides no convenient mechanism to force a name change even hundreds of years after the founder’s death. Tax law treats the use of a surname as harmless. A founder’s ability to surname can provide a significant benefit to the founding family at the expense of the common good. This Article introduces the topic into the debate, provides new empirical evidence, and proposes a viable legislative response.