A bequest is a gift made through a will or living trust. Hemophilia Foundation of Southern California is often named beneficiary in the wills and living trusts of many families and friends. Bequests may be stated as a percentage of the estate, as the residual of the estate or a specific dollar amount. Since a will can be changed, no income tax benefits are associated with a bequest; however, the donor's estate is reduced by the amount of the bequest for estate tax purposes.

The drafting of your will or living trust should be arranged with your attorney. Foundation representatives are available to confer with you and your attorney in drafting the appropriate bequest clauses.