Wills Containing Charitable Bequests

Section 52 of the Charities Act, 1961 as amended by Section 16 of the Charities Act, 1973

The following is a notice received from the Commissioners of Charitable Donations and Bequests for Ireland concerning the Commissioners role and practice in relation to the examination of wills containing charitable bequests.

Practitioners are referred to the Notice which appeared in the June, 1993 issue of the Gazette concerning the revised Probate Office practice for dealing with charitable bequests whereby solicitors applying for Grants of Probate of any Will containing a charitable bequest are asked to lodge a simple summary form with that office supplying details of all such charitable bequests. These forms are transmitted to the Office of the Commissioners of Charitable Donations and Bequests for Ireland where they are examined.

Under Section 16 of the Charities Act, 1973 a general exemption from publication is given unless the Board require publication to be made in any particular case.

As an alternative to the requirement for publication the Board may ask for evidence showing payment of a charitable bequest, or in the case of a deferred or contingent bequest a letter of awareness from the charity concerned.

Practitioners are advised that failure to comply with their particular requirements will result in the Commissioners taking the appropriate action.