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A solicitor reviewing a will document at a desk with a photograph of a rescued elephant on the wall behind
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· UK · 3 min read

How to Leave a Gift in Your Will to an Animal Charity

In brief

To leave a gift in your will to an animal charity, you ask your solicitor to add a clause to your will — naming the charity, its registered number, and either a fixed sum (pecuniary legacy), a specific asset (specific legacy), or a percentage of your residual estate (residuary legacy); gifts to UK-registered charities are exempt from inheritance tax.

What are the key takeaways from this briefing?

  • Three legacy types: pecuniary (fixed sum), specific (named asset), residuary (% of what remains).
  • Residuary legacies are inflation-proof — a fixed sum from 2026 may be worth less in 2046.
  • Gifts to UK-registered charities are exempt from inheritance tax.
  • Leaving 10% or more of your estate to charity reduces the inheritance tax rate on the rest of your estate from 40% to 36%.
  • You always need a solicitor to draft or amend a will — DIY wills are a common source of family disputes.

Legacy giving — leaving a gift to charity in your will — is the single largest source of voluntary income for UK charities and accounts for roughly a third of all charitable giving in the country. For animal charities in particular it is often the difference between continuing and closing.

WARN is World Animal Rescue Network CIC (Company number 17298990), a registered Community Interest Company — not a registered charity. A gift to WARN in your will would not qualify for the inheritance-tax exemption described below — if inheritance-tax efficiency is your main goal, a registered animal charity is the right home for that part of your legacy. We are writing this guide because we want supporters who plan to remember us in their wills to understand how legacy giving works.

The three types of legacy gift

  • Pecuniary legacy. A fixed sum of money. Easy to plan but loses value to inflation over time.
  • Specific legacy. A named asset — a property, a vehicle, an item of value.
  • Residuary legacy. A percentage of whatever remains in your estate after other gifts, debts and tax. Inflation-proof and the most common form.

The inheritance-tax piece

Gifts to UK-registered charities are exempt from inheritance tax. If you leave 10% or more of your net estate to charity, the rate of inheritance tax on the rest of your estate falls from 40% to 36% — a real and underused benefit.

What you need from the charity

  • Registered charity name (legal name, not trading name).
  • Registered charity number.
  • Registered office address.
  • A standard wording the charity itself recommends.

WARN is a CIC rather than a registered charity, so we do not have a charity number — our registered company name is World Animal Rescue Network CIC, company number 17298990, registered office 71-75 Shelton Street, London, England, WC2H 9JQ. Your solicitor should use the exact legal name and company number in any will clause.

Use a solicitor

DIY wills are a common source of family disputes and a regular cause of intended legacies failing in probate. Use a STEP-qualified solicitor or a Will Aid / Free Wills Month month if cost is a barrier.

What WARN promises

Our promise on legacy gifts is the same as our promise on every other gift: full annual accounting, no hidden administration charges, and clear allocation of the funds to the rescue programmes the donor named. A residuary legacy gift to WARN funds frontline rescue work — not corporate overheads.

W

WARN Research & Conservation Team

World Animal Rescue Network

Published Updated 3 min read · 504 words
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