From Park Slope congregations to Brooklyn Heights cultural institutions, many borough residents want their estate to keep giving after they are gone. The legal mechanics, however, trip up generous people every day. Here are the charitable-giving mistakes Brooklyn families make most, and how to steer around them under New York law.
Mistake 1: Naming a Charity Only in a Handwritten Note
A heartfelt letter to your favorite Bay Ridge food pantry is not a binding gift. To direct money or property at death, the bequest must appear in a will executed under EPTL section 3-2.1 (signed, witnessed by two people, with the required formalities) or in a properly drafted trust under EPTL Article 7. Verbal promises and informal notes are not enforceable, and your assets will instead pass under your will or, if you have none, by intestacy under EPTL Article 4, often to relatives rather than the cause you cared about.
Mistake 2: Ignoring the New York Estate Tax Cliff
Charitable bequests are fully deductible for New York estate tax, which can be powerful for larger Brooklyn estates, especially given borough real estate values. For 2026 the New York exclusion is $7,350,000, but New York uses a cliff: cross roughly 105 percent of the exclusion (about $7,717,500) and you lose the exclusion entirely and tax applies to the whole estate. A well-placed charitable gift can bring a near-cliff estate back under the threshold. Guessing instead of calculating is the costly error here.
Mistake 3: Using the Wrong Vehicle for the Goal
People assume a trust automatically saves tax. A revocable living trust avoids Surrogate’s Court probate and keeps your giving private, but it offers no income or estate tax savings because you still control the assets. If your goal is lifetime income plus a future charitable gift, an irrevocable charitable arrangement is the right tool. Matching the vehicle to the goal, not reputation, is what matters.
Mistake 4: Forgetting Beneficiary Designations
Retirement accounts and life insurance pass by beneficiary form, not by your will. A common Brooklyn oversight is naming a charity in the will while the IRA still lists an ex-spouse. Because retirement accounts carry built-in income tax for individual heirs but pass tax-free to a qualified charity, naming a charity directly as IRA beneficiary is often the most tax-efficient gift of all. Review every designation.
Mistake 5: Vague Charity Names
“My church” or “the cancer charity” invites disputes and may force the executor back into Surrogate’s Court for guidance. Use the organization’s full legal name and, where possible, its tax ID, and confirm the organization still exists. Adding a backup charity protects the gift if the first one merges or dissolves.
Don’t Forget the Supporting Documents
Charitable planning is not only about death-time gifts. A durable power of attorney under General Obligations Law section 5-1513 can authorize gifting during incapacity, and a health care proxy under Public Health Law Article 29-C keeps medical decisions in trusted hands. Without the gifting rider, your agent may be unable to continue your annual donations if you become unable to act.
Consult a New York Attorney
Charitable provisions interact with New York estate tax, probate, and your family’s needs in ways generic templates cannot address. Before you finalize a bequest, speak with a qualified New York estate planning attorney familiar with Brooklyn and the Kings County Surrogate’s Court so your generosity actually reaches the cause you intend.
