Why do some inheritance laws limit charitable gifts made shortly before death?
Some inheritance laws limit charitable gifts made shortly before death to protect the financial interests of a testator's close family members, such as a surviving spouse or descendants. These regulations, sometimes referred to as "hellfire statutes," are designed to prevent a person from disinheriting their family during a period of vulnerability, such as during a final illness or on their deathbed.1
By restricting these bequests, the law ensures that a significant portion of an estate remains available to provide for those who were financially dependent on the deceased. This approach reflects a broader legal principle found in many jurisdictions that seeks to balance an individual's freedom of testation with the moral and social obligation to provide for one's immediate family. In some cases, these rules function alongside other protections, such as "charity begins at home" statutes, which cap the total fraction of an estate that can be gifted to charitable organizations when close relatives survive the testator.1