Make use of ILM experience
At least half the value of all charity legacies (well over £1 billion a year) go to charities represented by members of ILM. A legacy officer may see up to 2,500 legacies a year, half of them gifts of residue. ILM members write regularly for the Law Society Probate Section, STEP and other bodies. ILM is in a unique position to make available the combined experience of its members to solicitors.
Fact sheets
In this section, solicitors will find useful forms (which can be printed or saved to disk) on saving estates Capital Gains Tax through appropriation to charity beneficiaries, advice on the procedures for providing charities with the required income tax forms R185E (Estate Income), and notes on what information charities need from the administrator of an estate.
You will also find a database of charity former names and addresses to prevent you wasting hours tracking down organisations yourself.
"Charities as Beneficiaries" booklet
We should also mention the Law Society publication "Charities as Beneficiaries", a 40-page booklet written for solicitors by ILM and the Law Society Probate Section. The booklet covers a very wide range of issues affecting taking instructions for wills where a charity is included, the information charities need to have when an estate in under administration and a number of specific issues such as the Royal Sign Manual, ex-gratia payments, charity taxation and the apportionment of Inheritance Tax, to name but a few. Copies are available from Probate Section free to members and additionally or to non-members at £25 (VAT is zero-rated). Please contact: probatesection@lawsociety.org.uk, Tel: 020 7316 5678, or send a cheque made payable to The Law Society to: Coordinator, Probate Section, The Law Society, 113 Chancery Lane, London WC2A 1PL (DX 56 London/Chancery Lane).
STEP Accounting Guidelines
ILM strongly recommends a new booklet from STEP proposing detailed guidlines for the preparation of Trust and Estate Accounts Accounts in England and Wales, which it is hoped will be taken up generally by the profession. A snip at only £9.00, the booklet can be obtained from STEP, 26 Grosvenor Gardens, London SW1W 0GT (Tel: 020 7838 4879) or through the STEP website www.step.org.
Corporate Partnership
ILM welcomes the opportunity to build partnerships which we are confident will prove of mutual benefit. If you would like further information on how ILM can benefit your firm e-mail ILM via the 'Contact Us' link in the menu- please do not forget to give your firm's full postal address.
The Remember A Charity campaign
This well-supported campaign to encourage people to remember charity in their Wills - and to encourage solicitors to prompt the question - is not run by ILM, but we are very pleased to be associated with it. If you would like to know more about Remember A Charity, do visit www.rememberacharity.org.uk or telephone them at 020 7840 1030.
Feedback and comments
If you would like to give us comments about the site or other aspects of ILM's work, please click on 'Contact Us in the menu to the left. | 
