The following wording has been incorporated in a recently made/amended will by someone wishing to leave material to the Foundation.

 

Paragraph 4b)

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MY EXECUTORS shall have full discretion to distribute my private library of books and my paintings as they think fit provided that any gift they make of my collection of Science Fiction and Fantasy Literature is made to the Science Fiction Foundation c/o .........................   formerly known as The Friends of Foundation registered charity number 1041052 for its general charitable purposes AND if before my death (or after my death but before my Trustees have given effect to the gift) any charitable or other body to which a gift is made by this Will or Codicil to it has changed its name or amalgamated with any other body or transferred all its assets to any other body then my Trustees shall give effect to the gift as if it were a gift to the body in its changed name or to the body which results from the amalgamation or to the body to which the assets have been transferred THE RECEIPT of any one purporting to be the Treasurer or other proper officer of any charitable or other body to which any gift is made by (or under any provision of) this Will or any Codicil to it shall be a good discharge to my Trustees for the gift and IN THE EVENT that my Executors make a gift of my collection of Science Fiction and Fantasy Literature to the Science Fiction Foundation for its general charitable purposes I DIRECT that ONE TWENTIETH of my gross residuary estate be given to the Science Fiction Foundation for its general charitable purpose and  I EXPRESS THE WISH that this gift of ONE TWENTIETH of my gross residuary estate be used for the purpose of maintaining the gift to them of my collection of Science Fiction and Fantasy Literature

 

The following note is from the solicitor drawing up the will explaining why some of the wording is as it is -

 

Please note that near the end of Paragraph 4b)  the phrase “..... for its general charitable purpose and  I EXPRESS THE WISH that this.....”  is as shown and does not contain your suggested wording “and for no other purpose”. This will ensure that the gift of residue is a charitable gift and therefore exempt from Inheritance Tax Liability. If the clause had include the phrase “and for no other purpose” then arguably the gift is not to the charity for “its general charitable purposes” and therefore may not be exempt from Inheritance Tax under the charitable gift exemption.