Why gifts in wills go missing and what charities can do about it

For many charities, gifts in wills represent one of the most significant and future‑focused sources of funding. They reflect deep trust and long-term commitment from donors, often built over many years. But as research and sector work continue to show, not all promised gifts ultimately make their way to the causes they were intended for. 

The Bequests Promised vs Bequests Realised Report (2024) was the first to quantify this issue at a national level. Drawing on the review of more than 1,500 confirmed bequestors across 27 charities, the research found that, of gifts written into wills, about 3 in 100 gifts are never paid, despite being promised. 

While that proportion may appear relatively small, the financial impact is significant. The report conservatively estimated that more than $40 million in charitable bequests is lost each year. 

Importantly, this figure is widely understood to be an underestimation. Because the analysis focused only on donors who had already notified a charity of their intention to leave a gift, it does not capture the large proportion of unknown or “windfall” bequests, suggesting the true scale of missing gifts could be substantially higher. 

Since the report’s release, efforts led by Bequest Assist, an organisation that provides estate administration services to charities, have deepened understanding of the issue and reinforced both its scale and significance. 

“We’re continuing to uncover cases where gifts that should have been distributed simply haven’t been,” says Morgan Koegel, Managing Director of Bequest Assist. “Even in a small sample, we’ve identified individual cases where millions of dollars are missing. That suggests the original estimate is likely just the tip of the iceberg.” 

While these examples often involve individual failures, the broader finding points to systemic vulnerability. Most executors and legal professionals act diligently and in good faith. However, the current system does not always provide sufficient visibility or accountability, creating conditions where errors or failures in estate administration can occur without being detected. 

Potential reform 

In response, Bequest Assist has moved beyond research into advocacy. Supported by sector partners, the organisation has engaged probate lawyers, law societies and policymakers across Australia to explore potential reforms that could strengthen transparency and reduce the risk of missing gifts. 

At the same time, one of the clearest insights emerging from this work is that charities themselves have a role to play. 

“A lot of charities invest heavily in bequest acquisition and stewardship,” Koegel explains. “But once a donor passes away, the record is often closed. If a gift comes through, that’s great. But if it doesn’t, there’s often no follow‑up.” 

In practice, this can mean missed opportunities to confirm whether a gift was included in a will or to identify discrepancies in estate administration. 

Encouragingly, there are steps charities can take to reduce this risk. 

In every Australian state and territory, probate records are publicly searchable and can be purchased directly from the court. While costs and processes vary, this provides a practical mechanism for charities to verify whether a confirmed bequest has been realised. Embedding this as a standard part of process, particularly for confirmed bequestors, allows organisations to close the loop and identify potential issues early. 

This does not require significant additional resources, but it does require a shift in approach: from viewing the work of Gifts in Wills officers as focused on acquisition and acknowledging gifts after payment, to a more proactive role in estate administration.

There is also a role for charities in strengthening sector-wide understanding. Sharing experiences, raising red flags and contributing to collective efforts such as those led by Bequest Assist can help build a clearer picture of where challenges exist and where reform is needed most. 

Bequest Assist has resources available for charities on how to identify, track and recover gifts in wills that may otherwise be missed, drawing on research that shows a small but significant proportion of bequests never reach their intended beneficiaries. Read more 

Taken together, the work underway signals both a challenge and an opportunity. While the scale of missing gifts is concerning, it has also created greater awareness and a clearer pathway for improvement, both within organisations and across the system. 

Ultimately, ensuring that gifts in wills are realised as intended is not just a matter of process. It is fundamental to maintaining trust in philanthropy, and to ensuring that generosity, once given, is fully honoured.