A letter from a testator to the trustees of a discretionary trust in their will, providing guidance about whether to benefit charities. It takes into account the lower rate of inheritance tax (IHT) of 36% for testators leaving at least 10% of their estates to charity, as the lower rate may be obtained by retrospective IHT treatment of trust distributions within two years after the testator's death under section 144 of the Inheritance Tax Act 1984.