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Charitable bequests and wealth at death in Great Britain

Charitable bequests and wealth at death in Great Britain
Charitable bequests and wealth at death in Great Britain
Charitable bequests are a major source of income for charities. But surprisingly little is known in Britain about them. We review the small British and larger US literatures and then consider how best to model the decision to make a charitable bequest. We identify three stages: making a will, including a charity as a potential beneficiary, and bequeathing unconditionally. We then examine the evidence for Britain on each stage provided by data on individual estates. The data cover the population of estates that passed through probate – about a quarter of a million estates from a 12 month period. We focus on the relationship with wealth at death, on geographic differences, and on the different causes to which people bequeath.
charitable donations, bequests, wealth at death, NGOs
A09/03
Southampton Statistical Sciences Research Institute, University of Southampton
Atkinson, A.B.
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Backus, P.G.
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Micklewright, J.
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Atkinson, A.B.
ffb23bee-53f8-40f5-b4b3-9b2f555142f6
Backus, P.G.
3809f0a4-8a37-4071-91a0-97d4922806a5
Micklewright, J.
203a2a32-d6fa-4f88-9bac-7d476abd4656

Atkinson, A.B., Backus, P.G. and Micklewright, J. (2009) Charitable bequests and wealth at death in Great Britain (S3RI Applications & Policy Working Papers, A09/03) Southampton, UK. Southampton Statistical Sciences Research Institute, University of Southampton 63pp.

Record type: Monograph (Working Paper)

Abstract

Charitable bequests are a major source of income for charities. But surprisingly little is known in Britain about them. We review the small British and larger US literatures and then consider how best to model the decision to make a charitable bequest. We identify three stages: making a will, including a charity as a potential beneficiary, and bequeathing unconditionally. We then examine the evidence for Britain on each stage provided by data on individual estates. The data cover the population of estates that passed through probate – about a quarter of a million estates from a 12 month period. We focus on the relationship with wealth at death, on geographic differences, and on the different causes to which people bequeath.

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Published date: 27 March 2009
Keywords: charitable donations, bequests, wealth at death, NGOs

Identifiers

Local EPrints ID: 65909
URI: http://eprints.soton.ac.uk/id/eprint/65909
PURE UUID: f71edc2a-3555-42bc-8d7c-70e4333d81cc

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Date deposited: 30 Mar 2009
Last modified: 13 Mar 2024 18:02

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Contributors

Author: A.B. Atkinson
Author: P.G. Backus
Author: J. Micklewright

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