Legacies both large and small make a real difference to the income of charities. For some, up to 90% of their income comes from legacies and donations, but seven out of ten people die without making a will.

Everyone should make a Will even if they think they have little to leave. A Will is one of the most important documents you will ever sign and should be made after careful consideration.

How to make sure your favourite charity benefits when you die.

First, choose what sort of legacy you would like to make:

• Pecuniary bequest - this is a stated amount of money to a named person or organisation. It is worth bearing in mind that inflation can eat away at the value of pecuniary bequests over the years, so it is worth reviewing your bequest regularly.

An example of the wording for a pecuniary bequest:

"I give to [name of the charity and address] (Registered Charity Number [ ]) the sum of [amount in words] [£ amount in figures] to be used for its general charitable purposes and I direct that the receipt of the Treasurer or duly authorised officer shall be a sufficient discharge to my Trustees and I direct that if at my death the charity has ceased to exist or amalgamated with another charity or changed its name my Trustees shall pay or apply the gift to the charitable organisation which they consider most nearly fulfils the object of my chosen charity."

• Residuary bequest - we cannot possibly know exactly what we will own at the time of our death. A residuary bequest states what is to happen to the rest of your estate after all other bequests have been carried out and expenses and debts paid. Residue can be split between more than one beneficiary.

An example wording for a bequest of residue:

"I give all [or [ %] share] of my residuary estate (as defined in my Will) to [name and address of charity] (Registered Charity Number [ ]) to be used for its general charitable purposes and I direct that the receipt of the Treasurer or duly authorised officer shall be sufficient discharge to my Trustees and I direct that if at my death the charity has ceased to exist or has amalgamated with another charity or has changed its name my Trustees shall pay or apply the gift to the charity or organisation which they consider most nearly fulfils the objects of my chosen charity"

• A Codicil to Change the Will You have Made

I [name] of [address] declare this to be a [First/Second] Codicil to my Will dated [ ] 1. In addition to any legacies in my said Will I give to [name of charity and address] (Registered Charity Number) the sum of [amount in words] [amount in figures] [or the specific item to be given] to be used for its general charitable purposes and I direct that the receipt of the Treasurer or other duly authorised officer shall be a sufficient discharge to my Trustees and I direct that if at my death this charity has ceased to exist or has amalgamated with another charity or has changed its name my Trustees shall pay or apply the gift to the charity or organisation which they consider most nearly fulfils the objects of my chosen charity

2. In all other respects I confirm my said Will and any other Codicils thereto"

IN WITNESS my hand this day of

SIGNED by the above named )
in our joint presence and )
by us in [his/hers} )

WITNESS 1 WITNESS 2

How we can help

As well as a Charities Group, Charles Russell has a Private Client Department, which deals wilth all aspects of property, Tax and succession planning for individuals.

The cost of making a Will is kept as low as possible and we will give details on request. After a death we advise the executors of the likely costs of administering the estate.

If you wish to make a Will you should make an appointment as soon as possible. At the initial meeting we will discuss the value of your estate, your wishes and tax planning. Following the meeting you will receive a draft Will to consider. Once you have approved the contents of the Will, arrangements are made for its signature. Once a Will has been signed we are able to keep the original in safe custody, at no charge, and we provide you with a copy to retain. Your Will should be reviewed at regular intervals, ideally every 2 to 5 years.

You are a charity. How do you encourage your supporters to leave a bequest in their Will?

We can advise you in respect of the marketing of this important area of income generation, and in chasing legacies where they are not paid to you because of disputes between beneficiaries after death. You should also be taking steps to ensure that you know when your charity has been left a legacy after probate is granted.