Gifts to Charities
It is essential that the charity is accurately identified. The best way to do this is to state its name, address and registration number. This information can be obtained from any reputable guide to charities available at your nearest public reference library.
Charities cease to exist for a number of reasons. If the charity is no longer in existence or has amalgamated with another charity at the time of your death, your gift will fail unless your executors are allowed to make the gift to another charity which, in their opinion, most nearly fulfills the objectives of the original charity. If you have no objection to this arrangement, you can include a clause in your will in the following terms: 'If the charity is no longer in existence at the date of my death, the benefit of my gift shall be given to any other charity having the same or similar objects which my Executors in their absolute discretion decide.'
Your executors need to obtain a good receipt for the gift. It is essential, therefore, that you allow them to accept a receipt from the secretary or treasurer of the charity concerned. A suitable clause would be: ‘The receipt of the person who appears to my Executors to be the treasurer or secretary of the charity to whom this gift is given will be a complete discharge to my Executors.’

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