A bequest to a good cause on a line of its own

A bequest (legaat) to a named good cause stands on a line of its own. Not as a residual item with the heirs and not as a sentence in an internal note that no one finds again. On the line stand the name of the institution as the will names it, and what has been left if that appears from the deed. If the everyday name on a leaflet differs from the name in the will, you follow the will and you note the leaflet as a loose annex, not as another institution. If the amount or the description of the asset is missing, that field stays empty. You do not round off to a figure the family finds reasonable. The line exists as soon as the will names the disposition (making). The figure waits for the text of that disposition.

The Belastingdienst checks whether the institution has ANBI status. A leaflet, a cause in everyday speech or a name that looks like an ANBI is not that check. Note that the status is open until that check has been done. Do not promise a full exemption in the letter to the heirs. Do not write that this bequest takes the tax away or that the heirs no longer owe anything. You do not know that from the name alone, and this piece does not fill that promise in. The Dutch indication on the worksheet is not a decision on the status and not a promise in a letter. For as long as the status is open, a sentence about an exemption stays out of the draft letter. Heirs do not see a draft. The letters layer stays off until the text does not make that promise.

Keep the bequest apart from the acquisition of the heirs. A child does not inherit this bequest along because it stands on the same screen. The source is the will, with the place where the disposition stands, so that a colleague can read it back. If the bequest is an asset and not money, you describe the asset and you leave the value empty until there is a source for that value. A valuation instruction is not yet a value. Share the line in the assets layer or the amounts layer only once what you show has a source. The internal question whether the institution is the right one stays an internal note in the workspace. If that question becomes a decision, you write the decision with the line, not the record of the conversation.

Ervazo puts the bequest on a line of its own with the name from the will and with an open status for as long as the ANBI check is missing. Ervazo records and calculates as a worksheet. The worksheet promises no exemption and does not calculate it as a deduction you may hold out to the heirs. That is not advice. It files nothing and it pays nothing. The program does not check the ANBI status with the Belastingdienst and it does not make the letter. Whether the institution qualifies, and what that does for the levy, stays outside the screen until there is a source. The worksheet keeps the disposition as a line of its own. A full exemption in a letter to the heirs does not belong in it, not even if the name of the cause sounds familiar.