Here's some information from the UCC Financial Development Ministry the we think is pertinent:        

BEQUESTS...Simple, Yet Often the Most Meaningful Gifts

          Of all of the gifts you could offer a United Church of Christ (UCC)-related organization, one of the most—and one of the easiest to make—is a bequest. A bequest is a gift you pass to a person or entity through your will. There are several ways to write a bequest, each creating a slightly different result.
Charitable Bequests are unique in that they enjoy unlimited deductions from federal and most state inheritance taxes. Leveraging this benefit can often result in a larger estate passing to your non-charitable heirs, such as family members and friends. If you decide to make a charitable bequest to the UCC, you’ll need to choose the type of bequest that best fits your needs:
Specific bequest. This kind of bequest specifies an exact dollar amount or specific asset from your estate, such as stocks, bonds, or real estate.
Residuary bequest: This bequest directs that either all or a percentage of your estate’s residue—what’s left after the other terms of your will have been satisfied—be paid to the UCC.
Percentage bequest: A bequest may be expressed as a percentage of your estate. Expressed in this way, your wishes are guaranteed regardless of whether your estate grows larger or smaller.
Contingent bequest: Certain criteria must be met before a contingent bequest is satisfied. For example, you might designate that church or charity receives all or some of your estate only in the event you outlive your primary beneficiaries. This language protects your estate from litigation or from distribution to unintended parties.
Restricted bequest: You may wish to restrict your bequest for a specific purpose or to support a particular program (please contact the organization to be certain your intent can be fulfilled).
          You may use a bequest to set up charitable life income gifts (e.g., gift annuity or remainder trust) to benefit loved ones during their lifetimes with church or charity receiving the remaining principal. You may also instruct that gifts from your estate be used to set up endowed funds that will pay church or charity an annual percentage in perpetuity.
          If you would like further information regarding Bequests, you may talk with Jack Roberts, David Hoefer, or another member of our church’s Endowment & Financial Advisory Committee.