Making wasiyyat for non-Muslilms

In principle, it is permissible for one to make wasiyyat for any non heir, whether Muslim or kaafir till one third of one's wealth (i.e. from the wealth that remains after paying for burial expenses and settling debts). However, it should be borne in mind that Shari'ah has provided certain guidelines in regard to the avenues in which one should spend one's wealth, charities, etc. Allah Ta'ala says: "They ask you, [O Muhammad (Sallallahu Alayhi Wasallam)], what they should spend. Say, "Whatever you spend of good is [to be] for the parents and the relatives and the orphans and the needy and the traveller. And whatever you do of good - indeed, Allah is All aware of it (Surah Baqarah, 215)." Therefore, it is best for one making wasiyyat to consider the needs of his family, neighbours and the poor believers first before spending on others. Similarly, the one making wasiyyat should ensure that the wealth he is making wasiyyat of will be spent in a permissible avenue. If he knows that the wealth will be used for something impermissible, then making such a wasiyyat will be impermissible.

And Allah Ta'ala (الله تعالى) knows best.