Leave a legacy for African women’s rights

A gift in your will lets your values continue after you. It gives women-led organisations across Africa support they can count on in the years ahead. This page explains how a legacy gift to RFLD works and what to check before you sign your will.

We are not lawyers or tax advisers. The rules on wills and inheritance tax differ from country to country. Please read this page as general information and take advice from a lawyer or tax adviser where you live.

Why a legacy gift matters

RFLD, the Women Leaders Network for Development, was founded in 2012 and has been operating since 2013. Our network brings together 1,143 member organisations in more than 35 African countries. We are registered in Ghana, Senegal, Benin, Nigeria and The Gambia. Our headquarters is the Africa Office in Accra, Ghana. We hold Observer Status N°553 with the African Commission on Human and Peoples’ Rights.

Since 2013, RFLD and its members have supported 9.78 million women and girls. In 2025, 79.8% of our spending reached field programmes. Through the West African Feminist Fund, we make grants to feminist and women-led organisations in 15 West African countries. Urgent Action grants of up to US$5,000 are decided within five business days. They pay for needs such as legal defence or emergency relocation.

Most grants to women’s rights work are short. A legacy gift arrives on a different timescale. It can help us keep a grant line open through a hard year. It can also fund work that no annual budget would allow. You can read more about our results on Our impact.

Types of legacy gift

The names below are the ones most often used in English-speaking countries. Your lawyer or notary may use different terms. What matters is that the wording works under the law that will govern your estate.

Residuary gift

A residuary gift leaves RFLD all or a share of what remains of your estate after debts and other gifts have been paid. You might leave 5% or 10% of the residue, for example. Because it is a share, it keeps its value as your estate grows over time. Charities often find this the most useful kind of legacy.

Pecuniary gift

A pecuniary gift is a fixed sum of money, such as 5,000 euros or US$10,000. It is simple to write and easy to understand. Inflation can reduce its real value over the years, so some people review the amount from time to time or link it to an index.

Specific gift

A specific gift leaves a named item. It could be a house, a plot of land, a painting or a piece of jewellery. If you are thinking of a specific gift, please talk to us first. Some assets are hard for an organisation based in Africa to receive, hold or sell across borders. We will tell you honestly whether we can accept it, or whether a gift of the sale proceeds would work better.

Gifts of shares and investments

You can leave shares or investment funds. Your executors may transfer them or sell them and pass on the proceeds. Our Ways to give page confirms that gifts of securities can be arranged. Please write to finance@rflgd.org to check what is possible from your country.

Life insurance and pension beneficiary designations

Some assets pass outside your will. Life insurance policies and pension plans go to the people or organisations named on a beneficiary form held by the provider. You can name a charity on that form. Ask your provider which organisations it accepts as beneficiaries. For donors in the United States, a US public charity is often the easiest beneficiary to name. See the United States section below.

Gifts in memory

You may want to honour someone who has died. Family and friends can make gifts in their memory, and some people ask for donations to RFLD in place of flowers at a funeral. These are lifetime gifts made online through our donation page or by bank transfer. If you are collecting gifts in memory of a loved one, write to us and we will help you keep track of them and thank the people who give.

Unrestricted or directed

An unrestricted legacy lets RFLD use your gift where the need is greatest when it arrives. Between 2024 and 2025, unrestricted funding rose from 37.5% to 47.8% of our grants. Flexible funding lets us respond quickly when activists come under threat.

You can also express a wish that your gift supports a particular area, such as the West African Feminist Fund. Please speak to us before you write this into your will. Programmes change over decades. Wording that is too narrow can make a gift hard to use. We usually suggest a non-binding letter of wishes alongside a general gift to RFLD.

Which RFLD entity to name

RFLD is registered in five countries. For most legacy gifts, the entity to name is RFLD in Ghana, where our headquarters, the Africa Office, is based in Accra. Depending on where you live and on the law that governs your estate, a gift through an intermediary charity in your own country may be the better route.

Please contact us before you finalise your will. We will confirm in writing the full legal name and registration details of RFLD in Ghana, or of another entity if that suits your situation better. Write to finance@rflgd.org. We do not publish registration numbers on this page so that each donor receives details checked for their own situation.

Guidance by country

The notes below describe general rules published by tax authorities and intermediaries. They can change. They do not cover every situation, and they are no substitute for advice.

United Kingdom

Gifts to charity in a will can be exempt from Inheritance Tax. HMRC’s guidance is clear that this exemption now applies only to UK charities. Its Inheritance Tax Manual states that from 1 April 2024 onwards, no transfer of value made to a body outside the UK will be exempt for Inheritance Tax purposes. For bodies that had not asserted charity status with HMRC before 15 March 2023, the restriction applies from that date.

RFLD is not a UK charity. A legacy left directly to RFLD from a UK estate would therefore not benefit from the charity exemption. The same applies to the reduced 36% rate that HMRC allows when at least 10% of a net estate goes to charity. If tax relief matters to you, ask your solicitor whether a UK-registered charity can receive the gift and support international work. You remain free to leave a gift to RFLD directly, without the relief.

United States

The IRS reminds donors that contributions to foreign organisations generally are not deductible for income tax. RFLD holds an NGOsource Equivalency Determination, which helps US foundations and donor-advised fund sponsors grant to us. For individual donors, the clearest route is a gift through a US public charity.

Two routes are open today. You can recommend a grant to RFLD from a donor-advised fund, as explained on Give through your DAF. You can also give through the American Friends Fund for RFLD at Myriad USA, a US 501(c)(3) public charity. Myriad USA states that it accepts bequests as well as gifts of cash and stock.

For a legacy, this means you can name your donor-advised fund sponsor or Myriad USA in your will or on a beneficiary form, with a note that the gift is for RFLD. US federal estate tax has its own rules, which differ from income tax rules. Most estates do not pay federal estate tax at all. Your attorney can confirm the treatment of your estate. Please tell us so we can share the exact wording Myriad USA requires.

France and the rest of Europe

Most European countries give tax relief on gifts to charities established in the European Union or the European Economic Area. RFLD is based in Africa, so a direct legacy to RFLD will usually not qualify for these reliefs.

RFLD is setting up a European giving channel. When it opens, donors in several European countries will be able to support RFLD through a recognised European foundation. Our Give from Europe page explains how these channels work and how we will tell you when ours is ready. Until then, ask your notary about the rules where you live and write to us before you sign.

Other countries

If you live in Africa or elsewhere, contact us. We can tell you whether one of our registered entities can receive a legacy under your local law, and how to make sure the gift reaches the work you care about.

Steps to include RFLD in your will

1. Decide what kind of gift you would like to make and whether it should be unrestricted.
2. Write to finance@rflgd.org. We will confirm the right entity and wording for your country.
3. See a lawyer or notary to draft or update your will. Bring the details we send you.
4. Keep your will somewhere safe and tell your executor where it is.
5. If you wish, let us know about your gift so we can thank you.

Tell us about your plans

You do not have to tell us. If you do, we can thank you personally and keep you informed about the work your gift will support. We treat any information you share in confidence. You can change your mind at any time.

For partnerships and major gifts, you can also write to John Gbenagnon, Director of Strategy and Development, at gbenagnon.john@rflgd.org.

Frequently asked questions

Do I need to tell RFLD that I have included a gift in my will?

No. We are grateful when people tell us, because it helps us plan and lets us thank you. Please do contact us before you sign, so we can confirm which entity your will should name.

Can I leave a gift if I already have a will?

Yes. Your lawyer or notary can add a gift through a short amendment, sometimes called a codicil, or by drafting a new will. The right method depends on local law.

Will my gift reduce inheritance tax?

It depends on where you live. In the UK, gifts to non-UK charities are no longer exempt. In the US and in Europe, relief usually depends on giving through a recognised local intermediary. Take advice before you decide.

How much should I leave?

There is no minimum. Many people first provide for their family and then leave a share of the residue to charity.

Can my gift fund one programme only?

You can express a wish. We recommend a general gift with a separate letter of wishes, so that we can honour your intention even if a programme changes.

What details do I give my lawyer?

We will send you the legal name and registration details of the entity to name. Please ask us for them at finance@rflgd.org.

How will RFLD use legacy income?

Legacy gifts follow the same controls as all our income. RFLD’s accounts are audited every year under the International Standards on Auditing. You can read our documents on the Financials page.

References

• RFLD, Ways to give: https://rflgd.org/ways-to-give/
• RFLD, Donate to RFLD: https://rflgd.org/donate-to-rfld/
• RFLD, Give through your DAF: https://rflgd.org/give-through-your-daf/
• RFLD, Our impact: https://rflgd.org/our-impact/
• RFLD, West African Feminist Fund: https://rflgd.org/waff-fund/
• HMRC, Inheritance Tax Manual IHTM11112, meaning of charity: https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm11112
• HMRC, Inheritance Tax Manual IHTM45001, reduced rate for gifts to charity: https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm45001
• IRS, Charitable contributions: https://www.irs.gov/newsroom/charitable-contributions
• IRS, Publication 526, Charitable Contributions: https://www.irs.gov/pub/irs-pdf/p526.pdf
• US Code, 26 U.S.C. § 2055 (estate tax charitable deduction): https://www.law.cornell.edu/uscode/text/26/2055
• Myriad USA, American Friends Funds: https://kbfus.org/services/american-friends-funds
• Giving Europe, Make a donation: https://giving.eu/make-a-donation/