Perhaps the backbone of all deferred giving plans, bequests may be made in a person's will using a percentage, a fixed amount, specific property, or the residual estate (All the rest and residue of my estate to...). Percentage bequests may be given from the gross estate or from the residue (after tangible personal property, debts and specified bequests).

When trusts are involved, such a minor's trust or a living trust, a gift may be made at the termination or final distribution according to the needs and wishes of the one creating the trust. This is often referred to as a charitable trust distribution and is similar to a will bequest.