A legacy donation is money, property or possessions you leave to a charity in your will. It can be a share of your estate, a fixed amount or a particular item.
Leaving money to charity
Legacy donations
A legacy donation is money, property or possessions you leave to a charity in your will. It's one of the most generous ways to support a cause you care about, and anything you leave to a UK charity is free of Inheritance Tax. Here's how it works and what to put in your will.
Definition
/ˈlɛɡ.ə.si dəʊˈneɪ.ʃən/noun
- 1
In your will
Money, property or possessions left to a charity in a will.
Why legacy donations matter
Money left in wills is one of the biggest sources of funding for UK charities, from medical research to animal rescue.
- left to UK charities in wills in 2025
- £4.4bn
- legacy donations made in 2025, by estimate
- 104,000
- of fundraised income at the top 1,000 legacy charities comes from wills
- 30%
Source: The Legacy Giving Report 2026, Legacy Futures and Smee & Ford
Three ways to leave a legacy donation
Most legacy donations take one of three forms. You can combine them, and leave to as many charities as you like.
- Residuary
A share of your estate
A percentage of what's left once debts are paid and your loved ones are provided for. Because it's a share, its value moves with your estate rather than being fixed on the day you write it.
- Pecuniary
A fixed amount
A set sum of money, like £1,000. It's simple to plan, though inflation can shrink its value over the years, so it's worth reviewing now and then.
- Specific
A particular item
Property, shares, jewellery or a piece of art. The charity can keep it or sell it to fund its work. For anything unusual, like land, check with the charity first.
How to leave a legacy donation
- 1
Choose your charities
Pick the causes that matter most to you. You can name one charity or several, and split your donation between them.
- 2
Decide what to leave
A share of your estate, a fixed amount or a particular item, whichever fits your plans and the people closest to you.
- 3
Put it in your will
A solicitor or will writer can add it to a new will, or to an existing one with a short addition called a codicil. Many charities offer free will-writing schemes too.
- 4
Name the charity correctly
Use its full registered name and charity number. You can check both on the charity registers for England and Wales, Scotland and Northern Ireland.
Inheritance Tax
Legacy donations and Inheritance Tax
Inheritance Tax is usually only due on the part of an estate above £325,000, and the rules have some detail to them, so it's worth getting advice when you write your will.
Read the government's guidance on leaving money to charity(opens in a new tab)
Free of Inheritance Tax
Anything you leave to a UK charity comes off the value of your estate before Inheritance Tax is worked out.
A lower rate on the rest
Leave 10% or more of your estate's net value to charity and the Inheritance Tax rate on the rest can fall from 40% to 36%.
No Gift Aid
Gift Aid only applies to donations made during your lifetime, so a charity can't claim it on money left in a will.
Legacy donation FAQs
A legacy for later, and one for now
A legacy donation is one of the most generous things you can plan. But you don't have to wait to start making a difference.
That's what Legacy is for. It's the UK's first non-profit giving app: pick from 13,000+ UK charities, set one monthly budget and split it however you like. One Direct Debit covers the lot, Gift Aid is added to eligible donations, and news from your charities lands in the app.
How they compare
When the charity gets it
- In your will
- Once your estate is settled
- With Legacy, today
- Every month, starting now
Tax boost
- In your will
- Free of Inheritance Tax
- With Legacy, today
- Gift Aid adds 25p per £1 on eligible donations
Seeing the difference
- In your will
- It arrives after your lifetime
- With Legacy, today
- News and milestones from your charities in the app
Changing your mind
- In your will
- Update your will or add a codicil
- With Legacy, today
- Change or pause anytime
Cost
- In your will
- Will-writing fees, unless you use a free scheme
- With Legacy, today
- No platform fee: Legacy is a non-profit
Why wait? Start your legacy today.
Keep your legacy donation in your will, and start backing the causes you love today.
- Gift Aid adds 25p per £1
- One monthly payment, all your charities
- News from your charities
- Pause anytime, no platform fee
From £10 a month. Pause or update anytime.