Hugh Phelan Solicitor & Notary Public — Douglas, Cork
Wills · Probate · Enduring Power of Attorney · Notarisation & Apostille
📞 021-489-7134 Book Appointment →Many people in Cork want to leave something to a cause they care about. A charitable bequest in your will is one of the most meaningful legacies you can leave — and in Ireland, it can also be tax-efficient.
Types of Charitable Bequest
| Type | How It Works |
|---|---|
| Specific bequest | Leave a specific sum (e.g. €10,000) to a named charity |
| Residuary bequest | Leave a percentage of your residuary estate to charity |
| Remainder bequest | Charity receives what's left after other gifts are made |
| Conditional bequest | Gift on fulfillment of a condition (e.g. if a beneficiary predeceases) |
CAT (Inheritance Tax) & Charitable Bequests
Gifts to qualifying charities are exempt from Capital Acquisitions Tax (CAT). This means a charitable bequest is tax-efficient for the estate — the full amount reaches the charity without any inheritance tax deduction.
Getting the Charitable Bequest Right
A charitable bequest must clearly identify the charity — use the full official name, registration number, and address. Hugh Phelan Solicitor ensures charitable bequests in Cork wills are correctly worded and enforceable.
Frequently Asked Questions
How do I leave money to a charity in my Irish will?
A charitable bequest in your will must identify the charity by its full official name and registration number. Hugh Phelan Solicitor ensures it is correctly worded and legally enforceable.
Is a charitable bequest subject to inheritance tax in Ireland?
No. Gifts to qualifying charities are exempt from Capital Acquisitions Tax (CAT) in Ireland — the full amount passes to the charity.
Can I leave a percentage of my estate to charity in my Irish will?
Yes. A residuary bequest leaves a percentage of what remains after all other gifts are paid. This is a flexible way to make a charitable bequest.
Hugh Phelan Solicitor & Notary Public — Douglas, Cork
Wills · Probate · Enduring Power of Attorney · Notarisation & Apostille
📞 021-489-7134 Book Appointment →