As of 6th April 2012, a new rate of inheritance tax will apply where at least 10% of the taxable amount of the estate is left to charity. The normal rate is 40% on any estate over £325,000, but this rate is reduced to 36% where 10% of the taxable amount is given to charitable causes.
The Law Society Gazette has reported that three-quarters of the UK population contribute annually to charity but only 7% leave a gift to a charity in their Will. The Legacy10 campaign aims to increase awareness of the benefits of charitable giving and to increase the amount left to charities. See their website http://www.legacy10.com for more information.