To HELP THE RNLI The RNLI needs some £48m to fulfil its commitments during 1992 - and to raise such a huge sum of money from entirely voluntary contributions the Institution looks to a vast number of very varied sources. Flag weeks, collecting boxes, branch and guild events, members, and commercial concerns all play their part - as does the Institution's income from legacies.

Obviously there are many occasions when contributions result from a combination of the different aspects of the RNLI's fund raising, defying strict identification of their source, and this is probably most true of the RNLI's legacy income.

It can be difficult to pin-point the reason why someone should leave money to the Institution in their will.

Sometimes there appears to be no direct link, except perhaps an unspoken admiration of the work of lifeboatmen and women, but often it turns out that the benefactor has belonged to a branch or guild, has been a member - or has been directly influenced by someone connected with the RNLI's work or fund raising.

One recent lifeboat, for example, was funded as the result of a branch dinner and the ability of a coxswain to talk about his work! A gentleman who attended was so impressed by the speaker, the lifeboat coxswain, that very soon afterwards he changed his will in favour of the RNLI. The volunteer crews and volunteer branch members combined to result ii substantial legacy, and a brand new lifeboat.

There is no doubt that the constant 'flying the flag' by everyone connected with the lifeboat serv contributes in some way to each and ever legacy. The friendly 'thank you' for a few pence in a collecting box or a cheerful greeting at a branch coffee morning can b( the trigger for a most welcome legacy.

Some 60% of the RNLI's total income i; provided by legacies, and this one exampl shows how it is the combination of the volunteers' efforts which ultimately gener ates legacy income.

Whatever the reason the Institution is very grateful for the generosity of so man- people, because it is the number of the legacies rather than their size which helpe raise around £31m from this source in 199 Many RNLI supporters might feel that they are 'not rich enough' to make a will which includes the RNLI, yet with 1 huge increase in property values over the past years - ever this has levelled off in the past couple of years - many peoj are surprised by the total value of their estate.

In any event it is not the sheer size of a legacy which makes it important to the RNLI. During 1991 some 2,500 legacies were received by the Institution - almost 50 a weel and between 60% and 70% c these legacies were for amounts of less than £10,OOC Many of these were from 'ordinary' people who woul not have considered themselves 'rich' by any stretch o imagination.

Indeed the majority of thi Institution's legacy income comes from bequests which fall into the £10,000 to £100,000 range, and although the very large benefits make the headlines and are wonderful additions to the RNLI's funds, they are very much the exception.

As an indication of the importance of the smaller legacy, both of the engines for the new Mersey class lifeboat at North Sunderland were funded by a single legacy of some £28,700, and the engines for the same class of lifeboat at Margate were also funded by a legacy of approximately the same amount.

These are just two instances in which a moderate-size legacy has made a tangible addition to a brand new lifeboat.

Although we are aware of instances in which a single donation has substantially funded a particular lifeboat - and in this way the name of a loved one can be perpetuated - legacies for the Institution's general funds are the bread-andbutter of its work. For, although new lifeboats have a high profile and are becoming progressively more expensive, they must also be maintained to the highest state of readiness, a task which continues 24 hours a day, 365 days a year at no small expense. The cost of operating these complex and sophisticated lifeboats must also be borne by the Institution's general funds as must the maintenance of the shore facilities which serve them.

The facilities for the RNLI's volunteer crews are steadily being brought up to 20th century standards, but many boat houses have stood since Victorian times, often in the most inhospitable locations and exposed to the worst the weather can throw at them.

This has involved considerable expense not only for completely new buildings but also in the continuing bill for maintainance and improvements.

The Institution does have ways in which names and individuals can be commemorated when a legacy is used to provide items of equipment or shore-based facilities, as the plaques in numerous boathouses and lifeboats testify, and is always willing to give any advice as to how this can best be done.

Anyone who would like to consider a bequest to the RNLI should make a will - a legal document which sets out instructions for what should happen to their money and possessions after their death. A will also names 'executors' and confers upon them the necessary legal powers in disposing of the estate.

Anyone over 18 can draw up a will themselves, but there are strict procedures to ensure that this legal document is neither ambiguous nor invalid. The incorrect use of words, a mistake in witnessing or an alteration not properly entered could result in delay, trouble in interpretation or even prevent wishes being carried out.

A solicitor is probably the best person to consult for expert advice, although a bank manager or accountant may be able to help. He or she can explain about tax concessions, avoiding death duty and making tax-free charity bequests. A Citizens Advice Bureau or library can supply a list of solicitors, who also advertise in Yellow Pages.

A will is valid until changed (or certain circumstances change), but it can be altered at any time, preferably following professional advice.

The RNLI is very conscious of the support received from legacies and has a special section which deals exclusively with them.

Expertise is available to make everything as straightforward as possible, and a special 'Make a Will' pack has been prepared. Staff are always willing to give advice where possible, and anyone who would like to enquire should in the first instance contact the Institution's deputy head of fundraising, Anthony Oliver, at the Poole headquarters..