RIFT 2 | CGP

American Funds Service Company/Capital Group

Charities have not had much success getting exceptions from this company on IRAs or brokerage/TOD accounts. However, if you’d like to push back, send the appropriate RIFT letter to the address below.

Angela M. Mitchell, Legal/Compliance Department
333 South Hope Street, 55th Floor
Los Angeles, CA 90071
angela_mitchell@capgroup.com
213-486-9426

Ameriprise

Ameriprise now has a process to bypass setting up an account for charities to receive their death claims. Below are the requirements as given by Ameriprise.

Here is what is needed: A letter of instruction signed and dated from the authorized person stating that the charity wishes to receive a check for the proceeds of acct number xxx, the charity needs to state that it will liquidate as soon as possible, and the charity is willing to accept that day's price. The charity must also state that it realizes the amount will be reported under their EIN, and the charity must state the withholding to be $0. The instructions need to include the reason the charity doesn't want to open an account (e.g., that the charity will liquidate it immediately), the payee on the check, and what address we should mail the check to.

REQUIREMENTS:

Letter of Instruction requesting distribution by check
- Please provide a request for check signed by an authorized person as identified in the corporate resolution for [organization name], including:
  1) A statement that the [organization] is aware that the sale of securities in the decedent's account will take place at the time the request is received and determined to be in good order
  2) Provide reasoning for not opening an account
  3) How to make the check payable
  4) Where to mail the check and
  5) Whether or not withholding should be done
IRS Form W-9
IRS Form W4-R
Corporate Resolution [Long sample resolution] [Short sample resolution]
Articles of Incorporation

For non-tax qualified TOD (Transfer on Death) Accounts

RIFT has not been informed if TOD accounts held by Ameriprise require a new account to be opened first, prior to being paid on a donor's TOD account. If you have information on this issue, please let RIFT know in the Contact Us Section.

Bank of the West

One nonprofit used the Hays IRA letter and received a phone call immediately upon receipt of the letter. Bank of the West stated they would now pay the charity without having to open an inherited IRA. To try pushing back, use the Hays IRA letter. Note: there is a suggested attachment to the letter. Also, we have had success with other custodians when a nonprofit copies their state's attorney general on the letter and the state of the deceased donor. Get the name and address of your state's attorney general here. Send your letter to the following:

Hope Mehlman, General Counsel and Corporate Secretary
Bank of the West
180 Montgomery Street
San Francisco, CA 94104

For non-tax qualified TOD (Transfer on Death) Accounts

RIFT has not been informed if TOD accounts held by Bank of the West require a new account to be opened first, prior to being paid on a donor's TOD account. If you have information on this issue, please let RIFT know in the Contact Us Section.

BNY Mellon/Pershing:

They do not require that a charity set up an inherited IRA.

For non-tax qualified TOD (Transfer on Death) Accounts

RIFT has not been informed if TOD accounts held by BNY Mellon/Pershing require a new account to be opened first – prior to being paid on a donor’s TOD account. If you have information on this issue, please let RIFT know in the Contact Us Section.

Charles Schwab

Schwab will – only on an exception basis -- allow a charity to receive the IRA death proceeds without setting up an Inherited IRA Account. Otherwise, you will receive all the paperwork to set up an Inherited IRA Account.

1. In order to obtain the necessary exception, the nonprofit must send the Charles Schultz “B” letter to:
The Charles Schwab Corporation
211 Main Street
San Francisco, CA 94105.
Attn: Peter J. Morgan, III, Executive Vice President, General Counsel and Corporate Secretary

2. Submit an IRS Form W-9 and W-4R.

3. Submit a corporate resolution [Long sample resolution] [Short sample resolution]

4. Important! Copy the following person on your letter:
Tim Majewski
Sr. Specialist, Risk Analysis
Operational Services Estate Distribution Services
8332 Woodfield Crossing
Indianapolis, IN 46240
888-297-0244 Ext. 70197
Fax 888-857-7711

One nonprofit's experience: “Our nonprofit was notified about a Schwab IRA distribution and asked to open a new Inherited IRA account. (They didn’t know about the RIFT exception letter.) Asking the account manager was not helpful, as they did not know how to transfer the funds without first transferring them to a different account, but they did refer me to the division of Schwab that handles estate gifts. I sent the RIFT exception letter and had a response within days and although they asked me to change the letter of instruction's signature to one of our authorized signers for brokerage account transactions and attach a corporate resolution, it went through within a few days. I also wanted to add, the folks I dealt with at Schwab were very pleasant throughout the process.”

For non-tax qualified TOD (Transfer on Death) Accounts

RIFT has been informed that TOD accounts held by Charles Schwab require a new account to be opened. To attempt to push back against this requirement, use the Schwab TOD Letter.

Edward Jones

Edward Jones no longer requires charities send an “exception” letter to bypass their inherited IRA process. In fact as of July 2022, charities do not need to open a new account to get paid on a beneficiary claim. They now have one claim form for the charity to complete for IRA accounts and a different claim form for after-tax (TOD) accounts.

Send:

1. Edward Jones claim form
2. IRS form W-9 and IRS Form W-4R
3. Your corporate resolution [Long sample resolution] [Short sample resolution]

The claim form and W-9 form which are signed by someone named in the corporate resolution can be mailed, emailed or faxed (along with the corporate resolution) to the local Edward Jones office. The local office should provide the email or fax number for the documents to be sent to them.

For non-tax qualified TOD (Transfer on Death) Accounts

RIFT has not been informed if TOD accounts held by Edward Jones require a new account to be opened first – prior to being paid on a donor’s TOD account. If you have information on this issue, please let RIFT know in the Contact Us Section.

EQUITABLE

Equitable will allow an exception if the charity pushes back against their requirements. Equitable requires the authorized signer's SSN, home address, and a copy of their driver's license. One charity stood its ground about not providing a copy of the VPs driver's license. Equitable then released the funds w/o the driver's license. Equitable has granted the exception for this charity several times previously.

The charity suggests:

E*TRADE

E*TRADE requires a charity-beneficiary to become a new customer first before the payment of the charity-beneficiary’s death claim. One charity-beneficiary was told to call 1-800-503-9260 and ask to speak to the Tax and Retirement Team to begin the process.

The email address for E*TRADE's Beneficiary Services team is estates@etrade.com and their phone number is (888) 402-0653. Nonprofits have indicated they have a hard time getting a response from emails and phone calls had long wait times (over an hour).

In April 2022, Aileen Vila at E*TRADE was helpful to one charity; she provided the percent the charity was listed as beneficiary, expected distribution value, account type, and account number. She then emailed the forms and documents that the charity would need to complete and provide:

Once the documentation is completed, it is to be returned by email, fax, or mail:
E*TRADE Securities LLC
Harborside 2
200 Hudson Street, Suite 501
Jersey City, NJ 07311

One charity pushed back specifically on whether Section 9 in the Business Brokerage Application was needed since they are also sending its corporate resolution.

Submit a corporate resolution [Long sample resolution] [Short sample resolution]

Fidelity

GREAT NEWS! As of 2023, charities nationwide have been able to get their claims paid without the SSN of a person at the charity. However, Fidelity still requires an inherited IRA to be established. Below are links. For your reference, here is an annotated form showing how the form below can be completed without providing the SSN.

Send the information to:
Fidelity Investments Transition Services
PO Box 770001
Cincinnati, OH 45277-0002

Do not send anything to Fidelity’s General counsel or to Michele Darby.

FEDERAL INCOME TAX WITHOLDING: If your organization is the beneficiary of a IRA account – request no federal income tax withholding when applying for your death benefit. If however, the account is a 401(k) do not use the NetBenefits platform to request your death benefit as that platform will withhold federal income tax on your death benefit. Instead, Fidelity’s lawyer stated, "Generally charitable organizations should call in to our toll free number to request a distribution from an inherited 401(k) plan instead of using NetBenefits. The Fidelity representative should be able to adjust the federal tax withholding on the distribution to the charity."

For non-tax qualified TOD (Transfer on Death) Accounts

RIFT has not been informed if TOD accounts held by Fidelity require a new account to be opened first – prior to being paid on a donor's TOD account. If you have information on this issue, please let RIFT know in the Contact Us Section.

LPL Financial, LLC

LPL Financial, LLC requires an Inherited IRA.

To attempt to push back against opening an Inherited IRA, send Hays IRA Letter and address it directly to the following:

Note there is a suggested attachment to the letter. Also, we have had success with other custodians when a nonprofit copies their state’s attorney general on the letter and the state of the deceased donor. Get the name and address of your state’s attorney general.

LPL Financial, LLC
Michelle Oroschakoff
Chief Legal and Risk Officer
4707 Executive Drive
San Diego, CA 92121-3091

For non-tax qualified TOD (Transfer on Death) Accounts

RIFT has not been informed if TOD accounts held by LPL Financial require a new account to be opened first – prior to being paid on a donor's TOD account. If you have information on this issue, please let RIFT know in the Contact Us Section.

Merrill Lynch

According to feedback from nonprofits, Merrill Lynch has been easy to work with.

They require the following forms:

Here is the feedback from one nonprofit as to how to complete the form: "Merrill Lynch requested that we complete their beneficiary distribution forms with a signed Letter of Authorization and the Secretary's Certification confirming the signing authority.

When completing the beneficiary distribution forms, Merrill pre-populated the majority of the information and asked for us to enter the following information:

Part 1: Beneficiary Information:
Enter organization’s information contact information
Enter the organization's EIN number under the "Social Security Number" field
Leave DOB blank

Part 2: Original Account Owner's Information
Enter donor’s account information

Part 3: One-Time Distribution Amount
For our one-time fixed amount distribution, we checked "Part of the account" and "cash only" with the correct amount in the open field

Part 4: Standing Letter Distributions
Leave blank

Part 5: Withholding Election
Check "Do not withhold federal income tax from my distribution."

Part 6: Distribution Methods
Under "II. One Time Distribution Options ONLY," check "(d) Mail check/securities to the alternate address noted below:" and insert correct mailing address

Part 7: Federal Funds Wire Transfer Instructions
Leave blank

Part 8: Automatic Liquidation
Leave blank

Part 9: Signature
Signed by an authorized individual"

For non-tax qualified TOD (Transfer on Death) Accounts

RIFT has not been informed if TOD accounts held by Merrill Lynch require a new account to be opened first – prior to being paid on a donor's TOD account. If you have information on this issue, please let RIFT know in the Contact Us Section.

Morgan Stanley

Morgan Stanley does not require a separate Inherited IRA account be established.

They need the following forms:

Affidavit of Domicile form
Copy of the death certificate
IRA distribution form
They don't need a corporate resolution

They can typically process this in 10 days or so once they've received the appropriate paperwork.

For non-tax qualified TOD (Transfer on Death) Accounts

TOD accounts held by Morgan Stanley require a new account to be opened first – prior to being paid on a donor's TOD account. It is unclear why IRAs do not require a new account but TOD accounts do.

Although the RIFT project originally began as an IRA issue, many nonprofits have let us know they are having trouble receiving death benefits when their donors have made the charity a beneficiary of an after-tax account - often referred to a TOD (Transfer On Death) account. These accounts are invested with after-tax dollars and are not pre-tax accounts like IRAs, 401(k)s, 403(b)s, etc. Now, the RIFT project has an after-tax account sample letter for charities to use and customize to meet their own situation.

TOD sample letter. Note there is a suggested attachment to the letter. Also, we have had success when nonprofits copy their state's attorney general on the letter. Get the name and address of your state's attorney general.

Northern Trust

Trusteed IRA: A colleague with Northern Trust says, if it's a Trusteed IRA, Northern Trust does not require the charity to open an inherited IRA to receive distribution from the IRA on the IRA owner's death. In that case, Northern Trust would ask the charity to provide:
(i) a letter of direction (with transfer instructions)
(ii) evidence that the person giving the instructions has authority to act on behalf of the charity, and
(iii) IRS Form W-9 and IRS Form W-4R

Custodial IRA: This colleague also notes, however, that with custodial IRAs, there is a different procedure depending on whether the custodial IRA is held with Northern Trust's banking division or with their brokerage division. The banking division does not require the charity to open an inherited IRA, while the brokerage division does. The colleague believes this difference is due to the brokerage division out-sourcing tax reporting to a third-party vendor.

For non-tax qualified TOD (Transfer on Death) Accounts

RIFT has not been informed if TOD accounts held by Northern Trust require a new account to be opened first, prior to being paid on a donor's TOD account. If you have information on this issue, please let RIFT know in the Contact Us Section.

Raymond James

As of September 2023, RIFT has been informed that Raymond James is now requiring charities to open an inherited IRA. To attempt to push back against this company process, try using this sample letter.

For non-tax qualified TOD (Transfer on Death) Accounts

RIFT has been informed that TOD accounts held by Raymond James require a new account to be opened first, prior to being paid on a donor’s TOD account.

TOD sample letter. Note there is a suggested attachment to the letter. Also, we have had success when nonprofits copy their state's attorney general on the letter. Get the name address of your state's attorney general.

RBC

RBC requires an Inherited IRA.

To push back, send Hays IRA Letter and address it directly to the following:
Dan Torbenson, General Counsel, Head, Business Risk
RBC Wealth Management – RBC Gateway
250 Nicollet Mall, Suite #1900
Minneapolis, MN. 55401-1931
612-371-7692
Dan.torbenson@rbc.com

Note there is a suggested attachment to the letter. Also, we have had success with other custodians when a nonprofit copies their state's attorney general on the letter and the state of the deceased donor. Get the name and address of your state’s attorney general.

For non-tax qualified TOD (Transfer on Death) Accounts

RIFT has not been informed if TOD accounts held by RBC require a new account to be opened first – prior to being paid on a donor's TOD account. If you have information on this issue, please let RIFT know in the Contact Us Section.

Note: One nonprofit let RIFT know that in Feb 2023 RBC did not require or even ask the charity to open an account for an inherited IRA. Sent the charity a three-page form entitled "Distribution Request – IRA/SEP/Roth/Simple." Form # in lower right hand corner was "UIDI (07/22)." Asked for no personal information from charity signatory.

State Street Global Advisors

RIFT does not have information on how IRAs are handled.

For non-tax qualified TOD (Transfer on Death) Accounts

One nonprofit advised RIFT that they were granted an exception when they used the TOD sample letter to push back on a request for the personal information of their authorized signer for a TOD on a brokerage account at State Street Global Advisors. Once State Street Global Advisors reviewed the RIFT TOD letter, they granted an exception and the nonprofit had to complete a form with its authorized signer’s signature and a medallion guarantee.

Stifel Financial Corp

Send the Hays letter to their General Counsel

One nonprofit said they had the IRA gift in a very timely fashion after sending the RIFT letter.

Mark Philip Fisher
General Counsel
Stifel Financial Corp
1 Montgomery Steet, Suite 3700
San Francisco, CA 94104-5537
Telephone: (415) 364-2676 (no information if this is a general number or direct)

For non-tax qualified TOD (Transfer on Death) Accounts

RIFT has not been informed if TOD accounts held by Stifel Financial Corp require a new account to be opened first – prior to being paid on a donor's TOD account. If you have information on this issue, please let RIFT know in the Contact Us Section.

TD Ameritrade

It is RIFT’s understanding that any TD Ameritrade claims may now be paid by Charles Schwab. Please be sure to find out from your TD Ameritrade or Schwab contact what procedures/claim forms they need. The procedures will vary based on what type of IRA TD Ameritrade calls your IRA: Either Retail (A) or from TD Ameritrade Institutional (a division of TD Ameritrade) (B).

A. Retail Accounts (see below):
As of February 2020, TD Ameritrade does not require an inherited IRA to be established.

However, after much debate TD Ameritrade will not cut a check to the charity for the IRA proceeds, but it will transfer the assets inside the IRA to an account of the charity's choice. The account does not have to be at TD Ameritrade.

Paperwork needed from charity to transfer assets from the TD Ameritrade IRA to the charity's Non-TD Ameritrade external account:

Letter of instruction on charity’s letterhead detailing the Tax ID and the intention to transfer the IRA assets to the charity's account -- signed by an authorized agent who is listed on the corporate resolution as an authorized party
IRS 501(c)(3) approval letter
Copy of charity's corporate resolution showing who is authorized to sign for the organization [Long sample resolution] [Short sample resolution]
Completed TD Ameritrade Partial Transfer Form signed by an authorized agent
Copy of the charity’s external account statement (displaying its account number and title) which is the account to receive the IRA assets

Documents should be sent to:

TD Ameritrade
P.O. Box 2760
Omaha, NE 68103-2760
Fax: 866-468-6268

Questions/Contact:
Aaron Bliss
Manager - Ops & Clearing Compliance
aaron.bliss@tdameritrade.com
402-970-4192 (HOTC Floor 8)

B. Institutional IRA Instructions (see below):
External Receiving Account

Document Requirements:

*LOI on non-profit’' letterhead detailing their Tax ID and their intention to transfer to their existing account at the other firm signed by an authorized agent.
**For external accounts, documented verification via secretary of state or IRS website may be accepted in lieu of the IRS document only. Formation document required to support transfer form signature.
***Only required if not yet received.

Your contra firm sends the paperwork to:
TD Ameritrade Institutional
PO Box 650567
Dallas, TX 75265-0567

For non-tax qualified TOD (Transfer on Death) Accounts

RIFT has not been informed if TOD accounts held by TD Ameritrade require a new account to be opened first, prior to being paid on a donor's TOD account. If you have information on this issue, please let RIFT know in the Contact Us Section.

Thrift Savings Plan (TSP)

Rift has been made aware that TSP withholds 20% federal income tax withholding making it extremely difficult for charities to ever get their final 20% except through claiming in on their tax return for that year.

Thrivent

Thrivent requires the following for after-tax accounts (TOD/transfer on death): Click here for the Thrivent Brokerage Account Application Form. They require all the usual personal ID information. Unfortunately, if there are multiple charitable beneficiaries, Thrivent may wait to make a distribution until all charities have submitted their completed their forms.

TIAA

Nonprofits have not had to open an inherited IRA account to receive their death benefits from IRAs. Nonprofits have described the process as smooth and received the check within a couple of weeks.

For non-tax qualified TOD (Transfer on Death) Accounts

RIFT has not been informed if TOD accounts held by TIAA require a new account to be opened first – prior to being paid on a donor's TOD account. If you have information on this issue, please let RIFT know in the Contact Us Section.

T. Rowe Price

T. Rowe Price only requires a signed W-9 and a Letter of Instruction regarding no tax withholding (with a Medallion Signature Guarantee).

For non-tax qualified TOD (Transfer on Death) Accounts

Transfer on Death (TOD) accounts - they require completion of an ownership change form (Medallion Signature required), plus a new Mutual Fund New Business Account Form.

Truist

Truist Bank allows charities to receive IRA proceeds without opening an Inherited IRA account.

Note, however, Truist Investment Services, Inc., requires an Inherited IRA (they call it a BDA-IRA).

For non-tax qualified TOD (Transfer on Death) Accounts

RIFT has not been informed if TOD accounts held by Truist or Truist Investment Services, Inc., require a new account to be opened first – prior to being paid on a donor's TOD account. If you have information on this issue, please let RIFT know in the Contact Us Section.

UBS

UBS may be confused on a corporate level about whether they require an Inherited IRA or not. Experience shows it basically depends on who at UBS you have communicated with. However, UBS stated in an email on September 11, 2019, and again on September 26, 2019 ,that UBS does not require an inherited IRA.

All you need to do is complete their "IRA Beneficiary Total Distribution Form" and provided a Certificate of Incumbency signed by your CFO on your letterhead. You can refuse to complete and sign the Corporate Resolution. The whole process, from notification to receiving the funds, took this one charity about 60 days.

The legal counsel at UBS affirmatively stated on multiple occasions that each branch controls the IRA death claim payment process and that their company policy is to NOT require an inherited IRA. So, charities may have to push back at the branch level and tell them they have a corporate-wide policy to not require the inherited IRA. Keep pushing back. If necessary, encourage the branch staff to obtain the correct corporate policy from Tammy Bawnik, Managing Director of UBS Legacy Advisory Services. Tammy Bawnik has stated she does not wish to receive phone calls from nonprofits but, after multiple requests, has not provided the name of the correct person who will take nonprofit phone calls. RIFT pleads with UBS to work with the charitable sector on this issue.

Tammy Bawnik
Managing Director
Head, Legal Advisory Services
UBS Group AG
UBS Financial Services Inc.
1000 Harbor Blvd
Weehawken, NJ 07086
Phone (201) 352-3120
Fax (201) 442-3247
tammy.bawnik@ubs.com

For non-tax qualified TOD (Transfer on Death) Accounts

RIFT has not been informed if TOD accounts held by UBS require a new account to be opened first – prior to being paid on a donor's TOD account. If you have information on this issue, please let RIFT know in the Contact Us Section.

USAA

USAA requires an inherited IRA with the SSN and residential address of the control person. Try to work directly with USAA and not a clearing house.

US Bank

US Bank does not require a charity to open an inherited IRA if the charity is receiving a lump sum distribution from the deceased owner's IRA. US Bank would just need an IRS Form W-9 and IRS Form W-4R from the charity and they will make the payment directly from the deceased owner's IRA to the charity.

For non-tax qualified TOD (Transfer on Death) Accounts

RIFT has not been informed if TOD accounts held by US Bank require a new account to be opened first – prior to being paid on a donor's TOD account. If you have information on this issue, please let RIFT know in the Contact Us Section.

Vanguard

While Vanguard typically allowed charities to receive the IRA death proceeds without setting up an Inherited IRA only if you requested an exception, since December 2020, charities no longer need to ask for an exception and you can receive a lump sum check by doing the following:

1. Complete Vanguard’s form. You’ll need the last 4 digits of the deceased’s SSN and the last known mailing address to complete it. There are two forms depending on the type of account the donor had:
a. One form is for a Mutual Fund IRA (DIRDDISTTA)
b. One form is for a Brokerage IRA (DIRDISTVBA).

2. Provide a document showing who can execute financial instruments on behalf of the charity
3. Provide an IRS Form W-9 and Form W4-R
4. Charities state that sending in your articles of incorporation is no longer required
5. However, we’ve also been told that Vanguard will not notify a charity if they are a beneficiary

We’ve also been given this person's name as a helpful individual if you run into issues with Vanguard:

Chris Milano
Case Manager Specialist
Vanguard
800-379-1727 Ext 15050
Business Days 8:30 a.m. - 5 p.m. Eastern time
beneficiaryteam@vanguard.com

If you are getting conflicting information from Vanguard, let Johni Hays know at johni@ceplan.com.

For non-tax qualified TOD (Transfer on Death) Accounts

Transfer on Death (TOD) accounts held by Vanguard require a new account to be opened first, prior to being paid on a donor's TOD account. It is unclear why IRAs do not require a new account but TOD accounts do.

Wells Fargo Bank or Wells Fargo Advisors

It makes a difference which entity has your donor’s account – Wells Fargo Bank versus Wells Fargo Advisors.

WELLS FARGO BANK: As of Sept. 3, 2019, Wells Fargo says they automatically (without specifically asking for an exception) allow charities to receive their IRA proceeds without setting up an Inherited IRA. Therefore, nonprofits should not need to send either Charles Schultz letter. As of October 2019, Wells Fargo needed an IRA Beneficiary Claim Form (check the box in Section 3 for a Lump Sum).

WELLS FARGO ADVISORS: Wells Fargo Advisor has recently begun to process IRA death claims without the need for an Inherited IRA. One nonprofit shared this information: "We've had some success with providing a mostly complete document – just omitting personal information for our authorized signer. In place of that information we attach a copy of our Corporate Resolution, and the Signature Authority. In each case I contact the account administrator before submitting documentation and explain that our nonprofit does not share the personal information of employees. Then, in my cover letter I re-state that I have included the attached documents in lieu of personal data because our nonprofit does not share personal information of its employees as part of doing business on behalf of the university."

If you receive conflicting information from Wells Fargo Advisors and they insist on a personal social security number, here are two letters to push back. [letter 1] [letter 2]

For non-tax qualified TOD (Transfer on Death) Accounts

RIFT has not been informed if TOD accounts held by Wells Fargo Bank or Wells Fargo Advisors require a new account to be opened first, prior to being paid on a donor's TOD account. If you have information on this issue, please let RIFT know in the Contact Us Section.

Try to get the information to deal directly with Equitable and not the clearing house.
If not, then continue to push back.
If they have the info for the signer on another account, FinCen rules says that the financial institution can use that same information to open another account.
E*TRADE's Business Brokerage Application (click here for the form)
Signed letter of instruction
Decedent's death certificate
Corporate resolution
Letter of authorization on charity letterhead and/or option disclosure if not specifically stated in the corporate resolution or checked off in the notarized section 7 of the Business Brokerage Application
One of the following: certificate of incorporation, most recent tax return, or annual report filed with state corporation commission

Fidelity IRA Beneficiary Distribution Form - Charity, Foundation, or a University
Cover letter which references to also send the below information
IRS Form W-9 and IRS Form W-4R
Articles of Incorporation
Certificate of Authority

Beneficiary Distribution Form
Liquidation LOA
Affidavit of Domicile form
Copy of the death certificate
IRA distribution form
They don't need a corporate resolution.
Contra Firm's* Transfer Form *Contra firm means the charity’s outside brokerage firm
Copy of the Receiving Account
Letter of Instruction (LOI) on Non-Profit's Letterhead*
Formation Document (e.g., Corp Res) Listing Authorized Signer(s)
IRS Document as Proof of Tax Exempt Non-Profit status**
Death Certificate***