The Charity Commission's recent report on compliance and investigations/regulatory work (Charities back on Track 2010-11: Themes and Lessons from the Charity Commissions's Investigations and Regulatory Casework) shows the number of serious incidents reported to the regulator by charities has nearly doubled.

The Society of Trust and Estate Practitioners (STEP) recommends a draft model clause that could be adopted in the wills of persons wishing to leave a legacy qualifying for the proposed reduced rate of Inheritance Tax where there is a charitable legacy of 10% of the estate left in a will.