Maybe there should be a minimum distribution of 5% of revenue from the previous year. So if you are adding money to the pot, or the investments are up last year

Maybe there should be a minimum distribution of 5% of revenue from the previous year. So if you are adding money to the pot, or the investments are up last year, the organization has to either distribute or pay taxes. If in the prior year it doesn't take in any money (no donations, market down turn, etc), the organization can still operate in perpetuity.