Charitable Bequests

As a probate attorney, it is frustrating whenever I am administering a trust or estate and the language in the Will or Trust gives part of the estate simply "to the Humane Society," or a similar short statement. The problem is that, technically, there are many "Humane Societies." Many states have their own, and many cities also have their own Humane Society. Which entity was intended? Who should make the determination about which Humane Society receives the money -- the trustee or the recipient? And on and on?

A better solution is to spell it out ahead of time. Here is better, more precise language:

"Upon my death, even if my husband survives me, my Trustee shall distribute $5,000 to the Arizona Humane Society, whose EIN is located at 1521 West Dobbins Road, Phoenix, Arizona 85041, telephone number (602) 997-7586, or its successor in interest, to be used for its general charitable purposes. I instruct my Trustee to satisfy this gift, to the extent possible, from property that constitutes income in respect of a decedent.

"If the Arizona Humane Society is no longer in existence and has no successor in interest or its successors in interest cannot be identified with reasonable certainty, my Trustee shall designate one or more charitable organizations having the same or similar charitable purposes as the Arizona Humane Society to receive the distribution. Each of such charitable organizations must be a charity of a type described in Section 2055(a) of the Internal Revenue Code. The distribution may be divided in such amounts as my Trustee may determine."

As always, however, be sure to have your estate plan prepared by an experienced attorney. The information in this post is for general discussion purposes only. The solution for your specific needs depends on your specific situation.