Clients may from time to time instruct a solicitor to prepare a will to include a legacy to a non-profit company limited by guarantee which is not registered as a charity. In such cases, a solicitor should:
- obtain the full legal name, and address if available, of the company in question along with its CRO registration number for identification purposes; and
- also include the usual clause confirming that an officer of the company can provide a receipt.
In the case of legacies to an unincorporated body or association that may or may not be registered as a charity, again the issue of identification of the body is important.
Taxation and the tax status of the benefit are entirely a matter for the beneficiary. There may be considerable administrative pitfalls to the estate ultimately where the beneficiary in question is a residuary beneficiary and the executor does not act, so care should be taken to advise the client of this issue.
