Remember A Charity brings together almost 200 UK charities and works with the legal sector, Government and other partners to encourage more people to consider leaving charitable legacies in their wills. Its work is not limited to one week of the year, but Remember A Charity Week, taking place from 7-13 September 2026, provides a particular focus for conversations about legacy giving.
If you are thinking about supporting a charity in your Will, there are several ways to do this. The right option will depend on your circumstances, the charity you want to support and what you would like your gift to achieve.
A pecuniary legacy (a sum of money)
The most common type of legacy to charity is a pecuniary legacy, or a sum of money. These gifts make up 60% of all legacies to charity. That said, only 10% of charity legacy income comes from pecuniary legacies, with the majority of legacy income arising from residuary gifts.
It is important for your will to identify the charity accurately, using its correct name, registered address and charity number. If there is uncertainty as to which charity was intended, this can cause problems after you pass away; potentially, gifts could fail or disputes could arise. It is also recommended that your will includes what are known as “cy-pres” provisions, which are directions as to what should happen if the charity you name in your will is no longer in existence, has changed its name, or merged with another charity.
Remember A Charity has a useful online Find a Charity tool to help you check these details or explore charities supporting a particular cause, if you are not sure which specific charity to name.
A specific legacy (a gift of property or items, rather than money)
You can also leave a specific item to charity, rather than money. This could be an item of property or a collection which has some connection with the charity or its work. Before including this type of gift, it is sensible to check whether the charity would be willing and able to accept the item.
A residuary gift
Another option is leaving a percentage or fraction share of your residuary estate to charity. Your residuary estate is what remains after any debts, expenses and other gifts left in your will have been paid.
A residuary gift can be particularly useful because it adjusts with the value of your estate. If, for example, you leave 10% of your residuary estate to charity and 90% to family, those proportions remain the same even if the overall value of your estate changes.
There can also be inheritance tax benefits. Gifts to charities registered in the UK are exempt from inheritance tax. There is a reduced rate of inheritance tax of 36%, rather than the usual 40%, that can be available if you leave 10% of your net estate to charity. Appropriate advice and careful will drafting are needed to ensure this rate can be achieved, if this is your aim.
Conditional or restricted gifts, and expressions of wishes
It is possible to include an expression of wish in your will, for example asking that the money is used to help with a particular area of the charity’s work. The charity will take your wishes into account and, where possible, put them into action when utilising the legacy you have left.
Occasionally, people wish to place restrictions or conditions on gifts they are leaving to charity, for example making a gift conditional upon it being used for a particular purpose. Charities cannot always comply with restrictions or conditions on legacies, and you may wish to discuss your intentions with the charity before including this type of gift in your will. An expression of wish will often provide more flexibility and reduce the risk of problems arising after your death.
Discretionary trusts and Donor Advised Funds
For some people, particularly those wishing to benefit several charities or retain flexibility over which causes ultimately receive their gift, there are other structures to consider.
Discretionary trusts enable your appointed trustees to decide which charities should benefit from the amount you want to leave, and in what shares. You can prepare a non-binding letter of wishes setting out which charities you would like to benefit, which you can update from time to time without the need to change your will. Following the October 2025 Budget, this type of discretionary trust is not in itself exempt from inheritance tax, and would only become inheritance tax-exempt if your trustees make payments out of the trust to charities within two years from the date of your death.
An alternative option is a Donor Advised Fund or DAF, which is a fund managed by a sponsoring charity or financial institution. The DAF is itself a charity, so a legacy to a DAF is inheritance tax-exempt, and the DAF can distribute the money it receives from your estate between the charities you wish to benefit. Again, if you leave a legacy to a DAF, you can prepare an accompanying letter of wishes detailing your preferred charities. The DAF will charge an administrative fee for arranging the distribution of your legacy to charities. DAFs may also have minimum value requirements which should be checked before this option is used.
Making your wishes clear
Leaving a gift to charity in your will does not have to mean choosing between your family and a cause you care about. A will can provide for family and friends while also including a charitable gift, whether that is a particular sum, an item or a small percentage of your estate.
Remember A Charity Week is a useful prompt to think about the causes that have mattered to you during your lifetime and whether you would like to continue supporting them in the future.
If you are considering leaving a legacy to charity, or would like to review an existing will to make sure it still reflects your wishes, our Wills and Estate Planning team can advise you on the options available and help you put the appropriate arrangements in place.
