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Charities as Beneficiaries

Law Society's Private Client Section and the Institute of Legacy Management
Availability: Published

Charities as Beneficiaries provides practical guidance on issues arising from the drawing up wills, the administration of estates, will trusts and taxation where a person wishes to benefit a charity. In particular, it explains the roles and obligations of solicitors and charity legacy professionals in order to promote greater understanding of how they can work together to maximise the efficiency and value of bequests to charity and minimise the cost of estate administration.

This third edition has been comprehensively updated by expert contributors drawn from the Private Client Section Executive Committee and Wills and Equity Committee of the Law Society, the Institute of Legacy Management, and solicitors in private practice.

The appendices also contain useful precedents, guidance and resources to assist busy practitioners.


  1. 1. Drawing up wills
  2. 2. Administration of estates
  3. 3. Will trusts
  4. 4. Taxation
  5. 5. Other issues affecting charities
  7. Appendices
  8. A. Example letter requesting a Larke v. Nugus statement
  9. B. Will clauses
  10. C. Sample Smee & Ford notification
  11. D. Royal Sign Manual directions
  12. E. Memorandum of appropriation for investments
  13. F. STEP draft model clause for wills benefitting a charity to satisfy the 10 per cent test
  14. G. Further reading
  15. H. Useful links.

About the Author

The Institute of Legacy Management (ILM) promotes professional standards, provides accredited training and acts as a forum for legacy professionals, charities and solicitors in private practice. The Law Society's Private Client Section provides best practice information and support to those working in the fields of wills, financial planning, trusts, tax planning, Court of Protection, care planning and estate administration.




Private client


June 2012


Law Society




64 Pages