Clients may from time to time instruct a solicitor to prepare a will to include a legacy to a non-profit company limited by guarantee which is not registered as a charity.

In such cases, the guidance urges solicitors to obtain the full legal name, and address if available, of the company in question along with its CRO registration number for identification purposes.

Solicitors should also include the usual clause confirming that an officer of the company can provide a receipt, the guidance adds.

In the case of legacies to an unincorporated body or association that may or may not be registered as a charity, the Law Society said the issue of identification of the body is also important.

It added: “Taxation and the tax status of the benefit are entirely a matter for the beneficiary. There may be considerable administrative pitfalls to the estate ultimately where the beneficiary in question is a residuary beneficiary and the executor does not act, so care should be taken to advise the client of this issue.”