More people make charitable contributions while they are living than later through their wills.
One reason is that it is inconvenient to find a good attorney, make an appointment, and spend the time going through the process of gathering information and making decisions. It is much easier to put it off. Another reason is the uneasiness people feel in having to contemplate their own death, or the death of a spouse. A will is something they plan to do later. Reasons for postponement also may relate to the difficulty of dividing one's estate when family conflicts exist, or when one is unsure how wisely the inherited assets will be used.