Legacies (a bequest from a donor’s will) tend to be the largest gifts received by charities from individuals. Legacy fundraising needs to be handled in a professional, sensitive manner and there are guidelines to be followed.
There are four main types of gift commonly left in a will to a charity. These are:
- Pecuniary Gift – this is a sum of money left to a charity in a will
- Residuary Gift – this is a gift of the remainder of an estate after all other beneficiaries have been provided for
- Specific Request – this is a gift of a named item – for example, a painting
- Contingent benefit – this is a gift that is dependent on other factors, such as the donor outliving all other beneficiarie
Legacies can sometimes raise contentious issues. We can advise you on best practice.
The government has recently announced that the income threshold at which charities are required to have their ...
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