This paper outlines the results of a comprehensive study using multiple data sources to establish reasonable benchmarks. Initial investigations included desk-top research using data from selected charities in New Zealand, grant making bodies and other existing research sources both in New Zealand and comparative marketplaces and was undertaken in early 2020. There was then a specific qualitative study interviewing people with (or considering) gifts in their wills to charity followed by two public quantitative research studies in late 2020 and then 2021. The outcome of these studies increases our understanding of the behaviours, motivations, and the context of leaving a gift to charity in a will in New Zealand.

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