http://www.legislation.gov.uk/apni/1964/33/section/7Charities Act (Northern Ireland) 1964An Act to replace, with new provisions, certain existing enactments relating to charities; to make further provision with respect to gifts to charity and gifts for mixed charitable and non-charitable purposes; and for purposes connected with those matters.texttext/xmlenStatute Law Database2017-06-16Expert Participation2016-01-01 PART I71Where—aa person is liable to pay any sum to or for any charitable purpose; andbby reason of the death, absence or incapacity of a trustee or other person capable of giving a valid discharge, or of there being no such person, difficulty arises in paying the sum;the Ministry may, if it thinks fit, accept the sum which shall be applied by the Ministry in accordance with the trusts affecting the sum.2A receipt given by the Ministry in respect of any sum accepted by it under subsection (1) shall be a full discharge to the person who paid the sum to the Ministry.