Does a charity bequest count towards IHT allowance?

[keihal]

I'm considering new mirror wills for myself and my wife. In either will, if everything is left to the survivor the whole £325k allowance should be transferable to their estate on their death. However,
(1) if the wills include a £1,000 bequest to a charity (in return for a 'free' will), on the first death, does this reduce the transferable allowance by £1,000?
(2) if the wills include a £1,000 bequest to an adult child, I assume this DOES reduce the transferable allowance. Is that correct?

[Pezza54]

(1) Provided the charity is registered the £325k is not reduced.
(2) Yes the transferable allowance is reduced by £1k