I am acting for an estate one of the charities (registered in the UK) is refusing to take their share of the estate as they represent a group in India and due to issues in India cannot send the funds to do charity work at the moment and so will not provide bank details and will not cash a cheque if I send it to them.
Any ideas as to what I should do?
Can they assign the share to another UK charity with acceptable objects comparable to their own? If they disclaim, where would the gift revert? If the alternative destination were another charity or a default gift evincing general charitable intent the PRs could with appropriate (ideally written) evidence reasonably take the view that the charity had disclaimed by conduct.
Essential reading is to be found in ss.61-67 Charities Act 2011. I am not an expert in charity litigation, quasi-litigation or Charity Commission procedure (I was strictly non-contentious—although indefatigably confrontational). I suggest contact with the Commission might be a good first step as they seem to have jurisdiction to approve a cy-pres scheme, no doubt avoiding an application to Court.
Jack Harper
The Charity Commission of Northern Ireland (The North/The Province/The Six Counties) publishes online a document “Request a Scheme”. The E&W Commission does not apparently, at least not in response to searches using obvious terms.
They offer a phone number but no email address (as a superannuated lawyer I prefer writing). I tried a contact form to ask for their published guidance, if any, which they responded to with a no-reply mail saying that non-urgent enquiries have a target turnaround timetable of 16 weeks. Nice to know our taxes are so well spent.
Jack Harper
I would be inclined to write to them, asking them to either confirm acceptance and provide bank details or to sign a form of disclaimer (to be enclosed with the letter) and impose a deadline of x days for their decision.
If they disclaim then the legacy would presumably fall into residue, and can be distributed accordingly (though bear in mind that additional IHT may be payable).
If they ignore you or refuse without formal disclaimer, then you can apply to the court for permission to pay the legacy into court under s 63 Trustee Act 1925.
The court will usually order payment into the Court Funds Office, which fully discharges the executors and estate from further liability. The costs of the application could reasonably be paid from the legacy itself.
Alternatively, you could apply to the court for directions under CPR Part 64.2, and ask the court to declare the legacy disclaimed (by conduct) with direct distribution to residue. As I understand it, such an application can be made on paper, without the need for a hearing. This would also have the advantage that you could ask that the order should specifically include a provision that the costs should be paid out of the legacy.