Making Donations through Bequests to the UW from Japan

Support future Huskies through a donation in your will
The University of Washington is grateful for your interest in supporting our mission that produces research, education, information and innovation with global impact.
Generous UW alumni and friends in Japan like you have expressed increasing interest in supporting the University through the inclusion of a bequest (遺贈) in their inheritance plans.
These bequests are planned and recorded in an official document (a will) in accordance with Japanese law. Upon the donor’s death, the bequest is made to the University of Washington in the amount determined in advance and recorded in the will.
We hope you will consider updating your financial plans to include a bequest to the University of Washington. These donations can be general or support specific programs and schools at the UW depending on your preference. Simply contact us to discuss how you would like to support the UW, then talk with your attorney or other professional advisor to decide the best way for you and your family to include a bequest to the University.
Please note, the information in this document is for reference only and does not constitute legal advice related to creating a will in Japan. The UW urges interested UW supporters to consult their own Japanese legal and tax advisors. The University of Washington would be pleased to offer an introduction to an attorney or tax accountant if necessary.
A Guide to Bequests (Donations by Will)
Step 1: Contact the UW
If you have already or are considering making a bequest to the UW through your will, please contact us. We can work with you to reduce complications and ensure your bequest is used as intended. In addition, we will help you confirm that your bequest’s purpose aligns with all University, state of Washington, and U.S. federal policies, which will make it possible for the UW to accept your bequest.
Step 2: Decide on the details of your bequest
In consultation with our team and your legal and other professional advisors, decide on the details of your bequest including the amount you will give, how you would like your bequest to be used, and the executor of your will.
Step 3: Create a will
Working with your legal and other professional advisors, create a will. They will advise you on creating a will that complies with Japanese laws, including remnant laws. Consider creating a notarized will (see below) to ensure your assets are distributed according to your intentions. Be sure to use our full legal name: “University of Washington”
Step 4: Notify us of the final details of your will
This will help us prepare to receive your donation as well as to offer appropriate recognition of your generosity including an invitation to join the UW’s Henry Suzzallo Society.
Step 5: Upon your passing, the executor of your will contacts us
Please designate a person (from your family or someone you trust) who will notify your will’s executor of your passing.
Step 6: Disclosure and execution of will
The executor will contact the UW, send us a notarized copy of the will, and disclose its contents. Bequest procedures will be carried out between the University and the executor of the will.
Step 7: Your bequest to the UW is made
Your property will be delivered as a donation to the University.
Step 8: Your bequest begins making an impact
After a period of time that depends on the type and purpose of your bequest, and UW donation policies, your bequest will go to work supporting the University of Washington and continue to be appropriately recognized.
Frequently asked questions
What are the ways of making bequests?
Although there are several ways to make a bequest gift, the UW requests that donors make a bequest by creating a will for this purpose or adding appropriate language to an existing will. Some other ways of making a bequest are “Donations of Inherited Assets” (gifts carried out by the heirs of inheritances) and “Donations by Means of Trusts” (gifts pursuant to contracts with persons who have received assets in trust). These other forms of bequests are more complicated. If you have an interest in using them, please contact us.
What assets can be donated?
Cash remitted through bank transfer is the primary method for making a donation by bequest to the UW. At the present time, donations of securities or real property cannot be accepted, except in special circumstances. If you have questions, please contact us.
What types of wills exist?
In Japan, there are basically two types of wills: A “notarized will” is a will that is signed by the person making the donation and notarized before a Japanese notary public. While this type incurs the cost of a notary public, it greatly reduces the risk of loss of the document and increases clarity for everyone involved. Holographic wills are wills which are simply handwritten by the person creating the will. While holographic wills are simpler and less costly, they create more risk of loss of the document and less certainty. The UW recommends using a notarized will. To prepare a notarized will, please consult with an appropriate notary public or attorney in Japan.
Do you have an example of a will with a bequest in it?
The following form of will is provided only as an example of how you can include a donation to the UW in your will. It is not intended as legal or financial advice. Please consult your own legal and tax advisors regarding the creation of your will.
What are the tax considerations?
The UW believes that there should be no Japanese income taxes, inheritance taxes or gift taxes, or U.S. income taxes or estate taxes imposed due to your donation by will on you, your heirs or the UW. However, you should contact your own attorneys or tax accountants in Japan for advice which is appropriate for your particular situation. The University of Washington would be pleased to offer an introduction to an attorney or tax accountant if necessary.
What should I do if the University of Washington is already a beneficiary of my will?
If you have already specified the UW as a beneficiary of your will, please contact us. Notifying us of your gift intention allows us to prepare to receive your bequest and properly recognize your generosity.
How will my donation be used?
Bequests to the University of Washington can be used in many ways to support our teaching, research and global impact. Examples include supporting students through scholarships, providing funding for faculty and helping further research. As you consider making a bequest, please contact us so we can help you craft a purpose for your donation.
Who can donate to the University of Washington?
Though alumni of the UW make up a large portion of the people who choose to make bequests to the UW, anyone can support the transformational work of the University. Our community of supporters includes many non-alumni “friends” of the UW who are connected to the University through business partnerships, academic relationships and shared values.
Why should I donate to the University of Washington?
The University of Washington is one of the world’s top research universities. Its teaching, research and innovation creates positive impact around the globe. With a wide array of schools, colleges and programs, it is involved in exploring the boundaries of human knowledge across science, arts, humanities and beyond. With so much exciting work happening at the UW, you are sure to find areas to support that align with your passions. At the University of Washington, what you care about can change the world.
Contacts
If you have other questions or would like more information, contact the UW International Advancement team:
Ray Li
Assistant Vice President for International Advancement
rayli@uw.edu
Gigi Do, Ph.D.
Director of International Advancement
gigido@uw.edu
Updated 11/17/2025