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Gifts, wills, bequests and endowments
Gifts, wills, bequests and endowments can provide significant (and sometimes unexpected) income to charities and not-for-profit organisations.
Our fact sheet provides an overview of some of the main legal issues that may arise for community organisations when they receive a gift or receive a bequest or endowment from a person's will, including:
- what to do when offered a gift, bequest or endowment and whether you must accept the gift, bequest or endowment
- gifts, bequests and endowments with 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
The content on this webpage was last updated in April 2023 and is not legal advice. See full disclaimer and copyright notice.