Leaving a legacy

We hope that the following information will help guide you through the process if you decided to leave us a legacy. We also strongly recommend that you speak with your solicitor to ensure that your Will is properly drafted in accordance with your wishes.

A pecuniary legacy

This is a gift of a specified sum of money. Gifts of this nature are paid before the balance of your estate is distributed.

A specific legacy

This is a gift of a specific named item. Gifts of this nature are paid before the balance of your estate is distributed.

A residuary gift

This is where you set aside all or a specific proportion of your remaining estate after payment of legacies and expenses.

Each of the above gifts can be subject to specific conditions/restrictions if these are your wishes. It is of course our preference that we be given discretion to use any gift where it is most needed at that time, however, we would be happy to discuss your wishes around supporting an area of work that has particular importance to you.

Suggested wording

It is extremely important that your gift reaches the correct recipient and that your executors are given sufficient discretion to effect your wishes. The following represents some sample clauses:

Example 1

“I direct my Executors to pay the sum of [specific amount] to Birthlink (Scottish Charity No. SCO13007) having its registered office at 21 Castle Street, Edinburgh, DD2 3DN.  Declaring that in the event that the said charity has changed its name or ceased to exist (by virtue of amalgamation, reconstruction, or otherwise) my Executors shall make over the entitlement to such charitable body or organisation with purposes or objects similar to Birthlink, as my Executors may think fit. The receipt of an authorised official of any body shall be a full and sufficient discharge for said legacy.”

Example 2

“I direct my Executors to convey/transfer my [specific item] to Birthlink (Scottish Charity No. SCO13007) having its registered office at 21 Castle Street, Edinburgh, DD2 3DN.  Declaring that in the event that the said charity has changed its name or ceased to exist (by virtue of amalgamation, reconstruction, or otherwise) my Executors shall make over the entitlement to such charitable body or organisation with purposes or objects similar to Birthlink, as my Executors may think fit. The receipt of an authorised official of any body shall be a full and sufficient discharge for said legacy. The expenses of transfer shall be borne by the residue of my estate.”

Example 3

“I direct my Executors to convey/transfer pay the whole residue of my estate to Birthlink (Scottish Charity No. SCO13007) having its registered office at 21 Castle Street, Edinburgh, DD2 3DN.  Declaring that in the event that the said charity has changed its name or ceased to exist (by virtue of amalgamation, reconstruction, or otherwise) my Executors shall make over the entitlement to such charitable body or organisation with purposes or objects similar to Birthlink, as my Executors may think fit. The receipt of an authorised official of any body shall be a full and sufficient discharge for said legacy.”

Legal advice should always be taken regarding taxation when leaving a specific share of residue to charity.

Charitable giving – The benefits to you

If you choose to recognise Birthlink in your Will this gift will be completely free of inheritance tax. There may be other tax benefits depending on the percentage of your estate you wish to leave to charity, but the calculations are complex, and it is strongly recommended that you seek legal advice.