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Gifts, wills, bequests and endowments can provide significant (and sometimes unexpected) income to charities and not-for-profits. Not-for-profit Law's fact sheet below explains:
- what to do when offered a gift, bequest or endowment and whether you need to accept the gift, bequest or endowment
- gifts/bequests/endowments with conditions, and requirements to comply with those conditions
- whether changing organisational structure will affect gifts, bequests or endowments, and
- whether DGR status is required to accept gifts and how gifts, wills or endowments are treated for tax purposes.