The short answer
You can leave a fixed sum, a percentage of your residuary estate or a specific asset to a charity in your Irish will. The important parts are to identify the intended organisation clearly, say what it is to receive and avoid conditions that could make the gift difficult to use or administer.
A charitable gift can sit alongside gifts to family and friends. It does not have to be large, and there is no standard percentage that is “right”. The decision should reflect your own estate and priorities.
Three common ways to leave a charitable gift
1. A fixed sum
You can leave a specified amount, such as €2,000 or €10,000. This is simple to understand, although its significance may change if the size of your estate changes substantially over time.
2. A share of the residue
You can leave a percentage of what remains after debts, administration expenses and any specific gifts have been dealt with. This automatically rises or falls with the eventual size of the residuary estate.
3. A particular asset
You may want to leave property, shares, artwork or another item. Before doing that, consider whether the charity can sensibly accept and use the asset. For a valuable or unusual asset, speak to the charity and obtain legal advice.
How should the charity be identified?
Use the organisation's correct legal or registered name and enough identifying information to remove ambiguity. A charity's registered charity number can be useful where available. If you are unsure which legal entity operates under a familiar public name, ask the charity for the wording it recommends for legacies.
Avoid copying a sample clause containing another charity's details without checking them.
Are charitable inheritances exempt from CAT?
Revenue provides an exemption from Capital Acquisitions Tax for a gift or inheritance received for public or charitable purposes where Revenue is satisfied that it has been, or will be, applied for those purposes in accordance with Irish law.
That is better described as a statutory exemption for qualifying charitable or public-purpose gifts than as a blanket promise that every payment to every non-profit organisation is automatically tax-free.
Should you restrict what the charity can do with the gift?
You can express a particular purpose, but the more restrictive the gift, the greater the risk that circumstances change and the charity cannot use it as intended. For a significant restricted gift, discuss the wording with the charity and a solicitor before signing the will.
What if the charity changes name, merges or no longer exists?
This is one reason good drafting matters. A solicitor can include suitable fallback wording where a substantial charitable legacy is important to the estate plan. For a simple modest gift, at least review the charity's current legal identity when you review the will.
Does MakeAWILL.ie handle charitable gifts?
If your estate is otherwise straightforward, a standard will may be able to accommodate a simple charitable gift alongside ordinary beneficiaries. But a large, conditional or asset-specific charitable legacy can require bespoke drafting.
Straightforward estate?
Choose the will template that matches your family situation first. Use the MakeAWILL.ie selector. If the charitable gift is a major part of the estate or has conditions attached, use a solicitor.
Official reference
Important: This is general information, not legal or tax advice. Significant or restricted charitable bequests should be drafted with professional advice.
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