Sample bequest language is the specific wording a donor includes in a will or living trust to leave a gift to a nonprofit. Most charitable bequests fall into six categories — specific, percentage, residual, contingent, retirement plan beneficiary, and restricted — and each uses slightly different language. Below you’ll find attorney-reviewed examples for all six, guidance on which type fits which donor, and answers to the questions donors and their advisors ask most often.
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Every donor’s situation is different, but most bequests fall into one of these patterns:
Many donors combine two or more of these — for example, a specific bequest to family with a residual gift to charity. Your attorney can blend the language below to match your goals.
A specific bequest leaves a fixed dollar amount, a particular asset, or a defined piece of property to a nonprofit. It is the simplest and most common form of charitable bequest.
Bequest of a specific dollar amount:
I give and devise to [ORGANIZATION NAME], a nonprofit organization located at [ADDRESS], Federal Tax ID #[EIN], the sum of $___________, to be used for its general purposes (or for the support of a specific program or fund).
Bequest of specific personal property:
I give and devise to [ORGANIZATION NAME], a nonprofit organization located at [ADDRESS], Federal Tax ID #[EIN], [DESCRIPTION OF PROPERTY], to be used for its general purposes.
Bequest of specific real estate:
I give and devise all of my right, title, and interest in and to the real estate located at [ADDRESS OR LEGAL DESCRIPTION] to [ORGANIZATION NAME], a nonprofit organization located at [ADDRESS], Federal Tax ID #[EIN], to be used for its general purposes.
A percentage bequest leaves a fixed percentage of your total estate to a nonprofit. This approach allows the size of your gift to rise and fall with the value of your estate, which many donors prefer.
I give and devise to [ORGANIZATION NAME], a nonprofit organization located at [ADDRESS], Federal Tax ID #[EIN], ____ percent (___%) of my total estate, determined as of the date of my death, to be used for its general purposes.
A residual bequest is paid from whatever remains in your estate after all expenses, debts, taxes, and specific bequests have been satisfied. Donors who want to provide for family first often use this structure.
I give and devise to [ORGANIZATION NAME], a nonprofit organization located at [ADDRESS], Federal Tax ID #[EIN], all (or ____ percent) of the rest, residue, and remainder of my estate, both real and personal, to be used for its general purposes (or for the support of a specific program or fund).
A contingent bequest directs assets to a nonprofit only if a primary beneficiary does not survive you, or if another stated condition cannot be met. It functions as a safety net within an estate plan.
If [PRIMARY BENEFICIARY] does not survive me, I give and devise to [ORGANIZATION NAME], a nonprofit organization located at [ADDRESS], Federal Tax ID #[EIN], the sum of $_________ (or all, or ____ percent, of the residue of my estate), to be used for its general purposes.
Naming a nonprofit as the beneficiary of an IRA, 401(k), 403(b), Keogh, or other qualified retirement plan is often the most tax-efficient way to make a charitable gift. Because these assets would otherwise pass to heirs burdened by both estate and income taxes, giving them to charity preserves more of the estate’s remaining value for family.
This gift is made directly on the plan administrator’s beneficiary designation form — no attorney is required, and no change to your will is needed. Donors should consult their tax advisor about the specific benefits of their situation.
Suggested designation wording:
[ORGANIZATION NAME], a nonprofit organization located at [ADDRESS], Federal Tax ID #[EIN], as beneficiary of ____ percent (___%) of this account.
A restricted bequest directs a gift toward a specific program, purpose, or fund. Because circumstances can change over decades, donors are encouraged to include flexible language that allows the nonprofit to honor the spirit of the gift even if the original purpose becomes impossible or impractical.
I give and devise to [ORGANIZATION NAME], a nonprofit organization located at [ADDRESS], Federal Tax ID #[EIN], the sum of $_________ (or ____ percent of my estate), to be used for [SPECIFIC PURPOSE].
If, in the judgment of the Board of Directors of [ORGANIZATION NAME], it becomes impossible or impractical to use this bequest for the stated purpose, the Board may apply the income and principal of this gift to a purpose as closely related as possible to my original intent.
Donors considering a restricted bequest are strongly encouraged to discuss the intended purpose with the nonprofit in advance, to confirm the gift can be accepted and used as intended.
Bequest language is the specific wording used in a will, living trust, or beneficiary designation to direct a gift to a nonprofit after the donor’s death. The language typically identifies the organization by legal name, address, and Federal Tax ID (EIN), and specifies the amount or asset being given and how it may be used.
For most bequests made through a will or living trust, yes — an attorney ensures the language is valid in your state and consistent with the rest of your estate plan. Retirement plan and life insurance beneficiary designations, however, are made directly on forms provided by the plan administrator and do not require an attorney.
A specific bequest transfers a defined dollar amount or identified asset. A residual bequest transfers what remains of the estate after expenses, debts, taxes, and specific bequests have been paid. Specific bequests are paid first; residual bequests are paid last.
Yes. A bequest made through a will or living trust is revocable during the donor’s lifetime and can be amended or removed at any time. Beneficiary designations on retirement plans and life insurance policies can likewise be updated directly with the plan administrator.
You are not required to, and many donors remain anonymous. However, informing the nonprofit allows it to plan responsibly for your future gift, honor you during your lifetime, and confirm that any restricted purpose can be carried out as you intend.
At minimum, the organization’s full legal name, mailing address, and Federal Tax ID (EIN). Most nonprofits publish this information on their planned giving page or will provide it on request.
The sample language on this page is provided for informational purposes and should be reviewed by qualified legal and tax advisors before use. Every estate is different, and small differences in wording can have significant legal and tax consequences.
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