Legacies and Bequests

Legacies and Bequests

Parishes are not incorporated bodies are is represented legally by the Trustees, and as such cannot directly give legal receipt for a bequest. Accordingly, all bequests are to be referred to the Diocesan office who will confirm that the Parish has been fully and correctly named.

Legacies of a general nature for use by the Parish may be forwarded to the Parish upon receipt by the Trustees, should the Parish Council request this. Please note, that bequests and legacies received by the Parish will form part of the Ordinary Income of the Parish for the financial year in which it is received and will attract assessment at 15%.

Any legacies or bequests identifying Parishes as beneficiaries, but subject to specific trusts, must be deposited and held with the Trustees. The Parish may request payment of funds from the trust provided the purpose of the payment is in accordance with the rules of the trust. Requests for the use of funds should be made to Accounts at the Diocesan Office.

Legacies or bequests held by the Trustees are invested in the Trustees’ Investment Pool at rates determined from time to time by the Trustees. The Parish Treasurer and authorised Parish officers can have online access to view trust account balances and transactions through the ACF online banking. Applications for access should be addressed to the Chief Financial Officer at the Diocesan Office.

Where the Parish has been approached in relation to a bequest, the following wordings can be provided for use in a will as appropriate:

General Bequest:

"I give to The Perth Diocesan Trustees ("PDT") of the Anglican Diocese of Perth ("Diocese")

............................. * absolutely free of all probate, estate and other duties for the use and benefit of the Anglican Parish of ............................. ("Parish") and I direct that the receipt of the Chief Financial Officer or other duly authorized officer of the PDT be accepted by my Executor and/or Trustee as a sufficient discharge of the same."

* Please insert description of bequest

For a Specified Purpose:

"I give to The Perth Diocesan Trustees ("PDT") of the Anglican Diocese of Perth............................. * absolutely free of all probate, estate and other duties for the benefit of the Anglican Parish of ............................. ("Parish") to be used for the purposes of ............................. * and I direct that the receipt of the Chief Financial Officer or other duly authorized officer of the PDT be accepted by my Executor and/or Trustee as a sufficient discharge of the same. However, if circumstances change and my wishes cannot be fulfilled, I direct that the PDT, in consultation with the Parish, allocate the bequest in such a manner as best approximates my wishes."

* Please insert description of bequest/gift and purpose

Information for the general public on Donations and Bequests can be found on our public website.