Ms Helen Martin:

Our role with regard to donations and bequests is under the older Charities Acts. As part of that, there is a requirement, which is the subject of a Law Society direction, that when a charitable donation is made, a receipt must filed with us. The solicitor and executor must confirm with the Charities Regulator that the money or the bequest has gone to the relevant person or charity it was meant to go to. We work with the Probate Office on that. We would receive what are known as PAS 3 forms, which are the forms that are filled out by solicitors and executors regarding charitable bequests and donations. We have a team that would go through those. It follows up with solicitors and executors to see if they have receipts or something they can submit regarding the particular bequest or donation.