Charities Flashcards
(48 cards)
Charity definition
Defined under s. 1 Charities Act 2011
- an institution which is established for charitable purposes only.
A charitable purpose
One that falls within s. 3 and which is for the public benefit.
Poverty
A relative concept (Re Clarke)
Includes ‘going short’ (Re Coulthurst)
Being in ‘needy circumstances’ (Re Cohen)
The poor do not mean necessarily destitute - reduced circumstances suffice
Re Colthurst
Working Class is not poor
Re Sanders’ Trust
Poverty can be proved from additional evidence and does not have to be proved form the trust instrument itself.
e.g. a working mens hostel may suffice to imply those in need.
Re Niyazi’s Will Trust
Charities must aim to prevent/ relieve poverty throughout society to poor persons in general - an institution that only targeted specific poor persons would instead be a private trust
Re Scarisbrick
- Relief is equated with need (IRC v Bakkeley)
Relief of poverty cannot typically be for amusement purposes
Joseph Rowntree v Att Gen
It is acceptable for a charity to relief poverty among a class of people the distinguishing feature of which is that they are descended from a common ancestor or had the same employer
Dingle v Turner
e.g. only to provide for former military service personnel
To form and to maintain a choir was educational
Royal Choral Society v IRC
The improvement of a useful branch of a human knowledge and its public dissemination was educational
Council of law reporting v Att-Gen
A chess tournament was deemed educational
Re Dupree’s Deed Trust
A Rose Garden was deemed educational
McGrath v Cohen
A school for pickpockets and prostitutes was not deemed educational
Re Hummeltenberg
‘Worthless Junk’ put together was not educational
Re Pinion
Only research which is intended to inform rathe than persuade and which satisfied the test of it being useful and disseminated to others
(Re Shaw)
Mc Govern Test
Research into a 40 letter alphabet was not educational research
Shaw Will Trust
Research into the Bacon-Shakespeare dispute was not educational research
Hopkins WT
Education of a small class of beneficiaries will not be charitable
Re Compton
Education of a large class of people will only be charitable if it passes the personal nexus test
A class which only consists of persons descended from a common ancestor or who had a common employer will not suffice (Oppenheim)
Definition of Advancement of Religion
The courts will not define what exactly counts as religion (Neville v Madden)
The court will allow a wide definition that can include unusual practices (Thornton v Howe)
Courts did not allow religions of
The Gnostic Foundation
The Druid Foundation
Trusts for purposes related to the advancement of religion can be charitable, e.g. trust funds to maintain and repair churches
Re King
Trusts for the promotion of ethics alone will not usually qualify under advancement of religion
Re South Place Ethical Society
