RESEARCH 20. Rapport de synthèse concernant la littérature anglo-saxonne

19/06/2020 - Le Royaume-Uni compte avec Legacy Voice et Legacy Link deux agences associées au sein du Legacy Group, qui proposent divers services aux organisations actives dans le domaine des legs en faveur de l'intérêt général.

Legacy Voice a édité en 2018 une intéressante synthèse des principales études anglo-saxonnes consacrées à cette thématique.
Le rapport est intitulé 'Everything research can tell us about legacy giving' et peut être téléchargé au départ du lien suivant.

Pointons tout particulièrement les chapitres suivants, qui fournissent d'intéressantes informations concernant le profil socio-économique et les motivations des testateurs:

• Will-making: barriers to will-making (p.9)
• Motives for charitable bequest giving: looking back, looking forwards, social influence, organisational factors, tax (p.12-26)
• Profile of charitable bequest pledgers: age, gender, religiosity (p.28-36)
• Legacy comunications: mail, telephone, personal visits, ... (p.35-40)
• Decision making by older people (p.41-42)
• A legacy model (p.43)

Legacy model

Le section intitulée 'A legacy model' propose un schéma récapitulatif des facteurs déterminants dans le processus de décision du testateur (confer supra), dont les chercheurs commentent les interactions comme suit:

" We theorise that the desire to make a will is driven by a combination of demographic factors, external events and internal desires; however, it may be moderated by apathy and anxiety about the will-making process, or, indeed, engaging with a death-related process.
We theorise that the desire to make a will is driven by a combination of demographic factors, external events and internal desires; however, it may be moderated by apathy and anxiety about the will-making process, or, indeed, engaging with a death-related process.
As the legator makes their distribution decisions, we believe they are likely to engage in a range of reflections involving looking back over their life, and looking forward past its anticipated end.
They are also likely to contemplate others’ actions, the ultimate use of their gift by beneficiaries and the tax implications of their giving.
These reflections are, we believe, likely to be influenced by charity messaging.
Based on these reflections, the legator will make decisions about the distribution of their assets to charities and family members.
These physical assets will eventually be transformed from having economic to symbolic value; ultimately, helping to confer symbolic immortality on their owner."

Source
Legacy Voice - Claire Routley, Adrian Sargeant, Harriet Day: 'Everything Research can tell us about legacy giving in 2018 - A literature Review'