Charities

Question 1

Which case supports the “near as possible” principle.

Answer 1

Knipe 2020

Question 2

What are the 4 heads of charity?

Answer 2

Relief of poverty
Advancement of education
Advancement of religion
Any other purposes deemed beneficial to public

Question 3

What does section 1 CA 2011 say about charities.

Answer 3

Deemed as a charity if -
1. Purpose of the trust must be exclusively charitable under the heads of S.3
2. It is for public benefit

Question 4

What does the prevention of poverty come under?

Answer 4

S.3(1)(a)

Question 5

Case saying don’t need words like poor?

Answer 5

Re gossling 1900

Question 6

Case where wording didn’t amount to poverty - too ambiguous.

Answer 6

Re gwynon 1930

Question 7

What section does advancement of education come under?

Answer 7

S.3(1)(b)

Question 8

Case to uphold advancement of education - broader line case?

Answer 8

Re durprees trust 1945

Question 9

Case which didn’t uphold advancement of education.

Answer 9

Re shaws will trust 1957

Question 10

Case where court were happy to uphold trust for education?

Answer 10

Re basterman 1980

Question 11

Section for advancement of religion?

Answer 11

S.3(1)(c)

Question 12

Criteria for advancement of religion under s.3(2)(a)?

Answer 12

1. Belief in a supreme being
2. Worship

Question 13

Case to support belief in a supreme being?

Answer 13

Re south place ethical society 1980

Question 14

What did Scientology decision 1999 say?

Answer 14

Gave criteria -
1. Degree of cogency
2.cohesion
3. Seriousness and importance

Question 15

Was Druid network 2011 a charity?

Answer 15

Deemed a charity due to worship aspect being nature

Question 16

Name of pemsel case.

Answer 16

Special commissioners of income tax v pemsel 1891

Question 17

Which section of CA does public benefit come under?

Answer 17

S.4

Question 18

What does s.4(2) say?

Answer 18

No presumption of public benefit - “it is not presumed that a purpose of a particular description is for the public benefit”

Question 19

What does s.17 say?

Answer 19

The charity commission must issue guidance as to the operation of public benefit requirement.

Question 20

How does charity commission define public benefit?

Answer 20

Spilts it into public aspect and benefit aspect.

Question 21

Explain benefit aspect?

Answer 21

Any detriment or harm that results from a purpose must not outweigh the benefit.

Question 22

Explain the public aspect?

Answer 22

Must benefit public in general

Question 23

What 2 things are included in the benefit aspect?

Answer 23

Benefits must be related to aims.
Benefits must be balanced against detriment or harm.

Question 24

Case to show benefit to public wasn’t clear?

Answer 24

Re pinion 1965

Question 25

Case to show that public benefit must relate to aims?

Answer 25

AV v Ross 1986

Question 26

Case to support benefits must be greater than detriment?

Answer 26

National anti-vivisection v IRC 1948

Question 27

Which case creates the public benefit test?

Answer 27

Oppenheim v tobacco securities trust ltd 1951

Question 28

Advancement of environmental protection

Answer 28

S.3 (1)(I)

Question 29

Case to support protection of environment s.3(1)(I).

Answer 29

Upper teesdale defence fund

Question 30

Geographical restrictions - can’t be too restrictive

Answer 30

Verge v Summerville 1924

Question 31

No definition of poverty and not confined to destitution? Case?

Answer 31

Re coulthurst 1951

Question 32

Case to show relief of poverty doesn’t apply to Oppenheim restrictions?

Answer 32

Re scarisbrick