If the only direction is that the money be used to help dogs, well then, there are a lot of ways to help the dogs that help people, too.

One idea is to help the pets of homeless people. They have dogs because the dog gives them companionship and odesn't judge, but most shelters don't allow dogs. So create a homeless shelter that does take dogs, offer free spay/neuter, free or low cost veterinary care, like vaccinations. Help set up low cost and temporary housing that allows pets, so that these people are not forced to choose between getting the help they need and abandoning their constant companion.

Donate some of the money to the Humane Society or other rescue groups that help in evacuations. Find a way to keep people from having to make the decision to abandon their pets (which really can feel like family members) or risking their own health and safety.

As DebbieR suggested, help fund prison animal programs. If you believe in rehabilitation (as oppossed to straight punishment) the animal programs have proven very valuable in the prisons their in. This helps homeless dogs of all sorts get better training and makes them adoptable, and it teaches prisoners how to care for someone/something other than themself, a pretty valuable lesson. It also gives them some job skills for when they get out.

The money could be used to help fund law enforcement activities around stopping dog fighting. It could be used to help pay for veterinary care for abused and abandoned animals that might otherwise have to be put down. It could simply fund a number of animal shelters.

Helmsley was probably trying to rub her "heirs" faces in it. But I'm not certain I disagree with her. Why should they get to be rich just because their parent or grandparent made a lot of money. Why shouldn't they have to earn their own way? Of course, my heirs would know this in advance (not that I'll ever have an extra million lying around, let alone billions).

And maybe she didn't specify the programs because it is a LOT of money, and there are a lot of ways it can be used. In the end, I hope the executors really do see the value of what they can do with the resources they've been given, and make a real, positive difference in the lives of dogs and people.