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Flashcards in Property Law - Charitable Trusts Deck (121):
1

Why did G enact Section 4 and 17 CA 11 (two reasons)

To improve clarity and political objective of reassessing charitable status of fee-charging charities (e.g. private schools)

2

Catholic Care v Charity Commission general

Homosexual adoption

3

Why do courts and Commission look to the purposes and activities of charitable trusts?

Difference between purpose and activities can simply be one of degree

4

Section 4 and 17 CA 11

G wanted to settle common law presumption that relieving poverty and advancing education and religion were for the public benefit

5

What is a criticism of CA 06?

Overlap within section 3 may mean the objective of clarity is not reached

6

What case outlined what sections 3 and 4 CA2011 are actually asking?

ISC Case

7

What section of what Act enshrines the method of making analogy with existing charitable purposes?

Section 3(1)(m)(ii) CA 2011

8

How did the CC justify their departure from previous court decisions on charitable status?

Courts have done it as well

9

What case enforced that Ts can decide nature and extent of benefits to the public?

R (ISC) v Charity Commission

10

What two sections of what Act took the Pemsel heads of charity further than common law?

Section 3(1) CA 06 and section 3(2)(a)(ii) CA 06

11

National Anti-Vivisection Society v IRC on political purposes

Political purpose cannot be charitable as court can't usurp the legislature and AG shouldn't have to enforce it

12

What section of what act allows charities to restrict benefits to class defined by a 'protected characteristic'?

Section 193(2) Equality Act 2010

13

What case shows a court accepting fiscal implications of charitable status, but in order to deny such status?

Amateur Youth Soccer v Canada Revenue

14

What two cases show courts getting around the exclusively charitable requirement?

Guild v IRC; Royal College of Surgeons v National Provincial Bank

15

Section 3(1) CA 06

Prevention of poverty recognised as charitable, not just relief

16

Dingle v Turner on significant section of community

Obiter agreement with MacDermott in Oppenheim

17

Section 3(1)(m)(ii) CA 2011

'Reasonably be regarded as analogous to, or within the spirit of' s.3(1) charitable purposes definition

18

What judge argued it should be a question of degree in all circumstances, NOT based on personal nexus test, when asking if there is a significant section of community?

Lord McDermott in Oppenheim.

19

Section 3(1)(h) CA 11

Advancement of human rights is charitable, so closer to seeing political campaigning as charitable

20

What section of what Act introduces a 'wait and see' rule for gifts from a charity to a non-charity or vice versa?

Section 3 Perpetuities and Accumulations Act 1964

21

Who argued Courts should look to conceptual 'ideal' of charity, not fiscal considerations

Parachin

22

What section of what Act disables the 6 year limitation period for private trusts in regard to charitable trusts?

S.2(3) Limitation Act 1980

23

Morice v Bishop on Statute of Charitable Uses 1601

Starting point for judicial examination of a charitable purpose trust

24

Purpose cannot be for public benefit if it does more harm than good

National Anti-Vivisection Society v IRC

25

Independent School Council Case on section 3 and 4 CA 2011

Section 3 is asking that the nature of the purpose itself must benefit the community, but section 4 is asking if those that benefit are sufficiently numerous to constitute a section of the public

26

what is an example of decision-making bodies deciding charitable status as a 'pure' question of law?

Courts determining charitable testamentary purpose

27

Ulturn UK v Charity Commission general

'Street associations'

28

S.193(2) Equality Act 2010

Allows charities to restrict benefits to class defined by 'protected characteristic' if proportional or to prevent/compensate resultant disadvantages

29

What did National Anti-Vivisection say about significant section of community?

Purpose cannot be for public benefit if it does more harm than good

30

What wide powers does the Charity Commission have?

To inquire into charities, remove/replace corrupt officers and enforce obligations of Ts through the courts

31

In what year did the Commission decide rifle clubs were no longer charitable?

1993

32

What types of tax do charitable bodies not pay?

Income, corporation and capital gains tax on properly for solely charitable ends

33

Who said the difference between the purpose and the activity of a body is simply one of degree

Garton

34

Section 14 Perpetuities and Accumulations Act 2009

Power of charitable Ts to accumulate income for more than 21 years ceases to have effect, so that privilege of indefinite duration now only applies to endowment capital

35

what is a positive of the personal nexus test?

Conducive to legal certainty, unlike McDermott's approach

36

Section 3(2)(a)(ii) CA 06

'Religion' includes no belief in a God

37

Section 2 Charities Act 2011

Purpose is legally charitable if in section 3 and satisfies public benefit in section 4

38

What is the 4-part classification of charitable objects?

(1) relief of indigent, (2) advancement of learning, (3) advancement of religion and (4) advancement of objects of general public utility

39

Dingle v Turner

Only Lord Cross admitted courts have regard to charitable fiscal privileges

40

What section of what Act states the advancement of human rights is charitable?

Section 3(1)(h) CA 11

41

Special Commissioners for Purposes of Income Tax v Pemsel'

'Pemsel heads of charity'

42

What judge in what case admitted courts have regard to fiscal privileges in deciding charitable status?

Lord Cross in Dingle v Turner

43

What section of what Act gave that the power of charitable Ts to accumulate income for more than 21 years ceases to have effect?

Section 14 Perpetuities and Accumulations Act 2009

44

Guild v IRC general

'Or some similar purpose in connection with sport'

45

What act used to invalidate gifts of land for charitable ends?

Mortmain and Charitable Uses Act 1736

46

What is the 4 part classification of charitable objects called?

'Pemsel heads of charity'

47

From what jurisdiction is Aid/Watch v Federal Commission?

High Court of Australia

48

Ulturn UK v Charity Commission judgment

If trust property CAN be used for non-charitable purposes, it is a non-charitable trust

49

How do decision-making bodies generally decide on charitable status, overarching?

As a 'pure' question of law divorced from fiscal considerations, e.g. courts determining charitable testamentary purpose

50

What is the responsibility of S in charitable trusts?

Represent charities in disputes and enforce Ts obligations

51

Re Greenpeace of New Zealand

courts need to assess if achievement enures to public good, so political purpose could be charitable

52

Statute of Charitable Uses 1601

Preamble gave charitable objects that courts started to use to draw analogy with other cases

53

Hayton and Mitchell on advice/guidance of Charity Commission

Retrenchment could result in 'under-confident' Ts and unregulated market of advice providers

54

Re Clarke

Charitable objects need to be sufficiently well-defined to reveal a general charitable intention

55

Scottish Burial v Glasgow Corp

HoL found operation of crematoria charitable by analogy with provision of burial grounds, by analogy with upkeep of churchyard etc

56

Thornton v Howe

Expansive view of religion used to invalidate gifts, but now works to advantage as Mortmain and Charitable Uses Act 1736 no longer invalidates gifts of land for charitable ends

57

courts need to assess if achievement enures to public good, so political purpose could be charitable

Re Greenpeace of New Zealand

58

Garton on charitable trusts

Purpose and activity is simply a question of degree

59

Lord MacDermott in Oppenheim

Should be a question of degree in all circumstances - concerned with subject matter, not form

60

HoL found operation of crematoria charitable by analogy with provision of burial grounds, by analogy with upkeep of churchyard etc

Scottish Burial v Glasgow Corp

61

Amateur Youth Soccer v Canada Revenue

Supreme Court of Canada accepted fiscal implications of charitable status but in order to deny status - 'best left to Parliament'

62

What is the issue with section 4 and 17 CA 11?

There was no common law rule that first 3 Pemsel heads were 'for the public benefit' in the second sense in ISC

63

What was the value of tax relief to charitable bodies in 2013/14?

£3 billion

64

What happens if T has to apportion property between charitable and non-charitable objects?

Charitable objects need to be sufficiently well-defined to reveal a general charitable intention

65

What guidance does the Charity Commission give now?

Generic online guidane - one-to-one is only in very limited circumstances

66

What three specific points do decision-making bodies look at in order to determine charitable status?

Analogy with existing charitable purposes, changing social and economic circumstances and purposes and activities of the organisation

67

When is certainty of objects satisfied in a charitable trust?

If S had a clear charitable intention to enable a cy-pres schemes to be formulated

68

What was the 2001 decision of the Commission on charitable status?

General Medical Council is a charity

69

S.2(3) Limitation Act 1980 imposes what?

6 year limitation period for private trusts

70

What case is a good example of how the expansive view of religion and the use of analogy now works to the advantage of religious charities?

Thornton v Howe

71

What judge dissented in Oppenheim?

Lord MacDermott

72

In what year did the Commission decide the General Medical Council was charitable?

2001

73

Section 2 CA 06

Tried to codify 'Pemsel heads' of charity - 13 charitable purposes by separating (4) into 10 heads

74

R (ISC) v Charity Commission general

Fee paying schools, means-tested bursaries, public facilities

75

What is legal orthodoxy in regard to considering the purposes and activities of charitable trusts?

Decision should be based solely by reference to the document

76

Parachin on changing social/economic cirumstances

Courts should look to conceptual 'ideal' of charity, not fiscal considerations

77

National Anti-Vivisection Society v IRC

Purpose cannot be for public benefit if it does more harm than good

78

A gross income over what requires a Charity to submit annual accounts to the Charity Commission?

£250,000

79

ISC Case on s.4 CA2011

ASKING if those that benefit are sufficiently numerous to constitute asection of the public

80

Guild v IRC judgment

Benignant construction in doc that can be interpreted as exclusively charitable may pass - 'SIMILAR PURPOSE' found to also be charitable purpose

81

What suggests UK is closer to seeing political campaigning as charitable?

Section 3(1)(h) CA 11

82

R (ISC) v Charity Commission judgment

Duty owed to those who cannot afford fees, but Ts can decide nature and extent of benefits. If charity fails PB requirement, Ts are in breach - they do not lose charitable status

83

What was the 1993 decision of the Commission on charitable status?

Rifle clubs were no longer charitable

84

What case enforced that if a charity fails PB requirement, Ts are in breach - they do not lose charitable status?

R (ISC) v Charity Commission

85

ISC Case on S.3 CA2011

asking that the nature of the purpose itself must benefit the community

86

What was the rule for gifts from a charity to a non-charity or vice versa before Section 3 Perpetuities and Accumulations Act 1964?

Subject to remoteness

87

Give an example where a court made analogy with existing charitable purposes to determine charitable status

Scottish Burial v Glasgow Corp

88

Royal College of Surgeons v National Provincial Bank

Incidental non-charitable activities as a result of effective promotion keeps the trust charitable

89

What are the trust law advantages of charitable status?

Limited exemption from rule against remoteness and not subject to inalienability. Certainty of objects satisfied as long as clear charitable intention and T can act by a majority rather than unanimously

90

Lord Eldon in Morce v Bishop

4-part classification of charitable objects - (1) relief of indigent, (2) advancement of learning, (3) advancement of religion and (4) advancement of objects of general public utility

91

Oppenheim v Tobacco Securities Trust Xo general

For education of employee's children - personal nexus

92

Name three overarching advantages of charitable status

Tax advantages, trust law advantages and policing and advice from the Charity Commission

93

Describe the framework of the Charity Commission

Independent regulator and corporate body, accountable to Home Secretary for efficiency but not the way it pursues its objectives

94

Incidental non-charitable activities as a result of effective promotion keeps the trust charitable

Royal College of Surgeons v National Provincial Bank

95

What tax relief can charitable bodies get?

80% relief for non-domestic rate for premises for charitable purposes and discretionary relief on the rest

96

What section of what act states Purpose is legally charitable if in section 3 and satisfies public benefit in section 4

Section 2 Charities Act 2011

97

Charitable objects need to be sufficiently well-defined to reveal a general charitable intention

Re Clarke

98

Who argued that in response to ISC that you can describe purpose as for PB AND exclude the poor still, e.g. by describing a class of B only the rich could fall into

Synge

99

S.2(3) Limitation Act 1980 on trusts

No application of 6 year period for private trusts, allowing AG to enforce for the benefit of the public past 6 years

100

In what case did the HoL refer to a personal nexus test as not allowing charitable purpose?

Oppenheim v Tobacco Securities Trust

101

What is the issue with decision-making bodies of charitable status?

They have no democratic mandate to justify choice in state expenditure

102

What two years did the Commission show a departure from previous court decisions on charitable status?

1993 and 2001

103

Aid/Watch v Federal Commissioner

'Encouragement of public debate' is charitable for contribution to free political expression

104

Who are the decision-making bodies of charitable status?

Various unelected bodies without a democratic mandate which would justify choice in state expenditure

105

Section 3 Perpetuities and Accumulations Act 1964

Statutory 'wait and see' rule for gifts from a charity to a non-charity or vice versa

106

What was the value of tax relief to individual donors in 2013/14?

£1.1 billion

107

Synge on R (ISC) v Charity Commission

Can describe purpose as for PB AND exclude the poor still, e.g. by describing a class of B only the rich could fall into

108

Who gave a 4 part classification of charitable objects and in what case?

Lord Eldon in Morice v Bishop

109

Vancouver Regional FreeNet v MNR

Analogy between provision of free access to 'information super-highway' and repairing bridges/ports/highways

110

What Canadian case shows the formalistic charade of making analogy with other cases?

Vancouver Regional FreeNet v MNR

111

Catholic Care v CC judgment

Couldn't prove proportionality under s.193(2) Equality Act 2010 - 'weighty and convincing reasons' needed

112

From what jurisdiction is Vancouver Regional FreeNet v MNR?

Canada

113

What section of what Act enforced that privilege of indefinite duration in charitable trusts only applies to endowment capital?

Section 14 Perpetuities and Accumulations Act 2009

114

What irony does Garton highlight in National Anti-Vivisection Society v IRC?

They said judges can't decide if a law is for PB, and yet said the law was 'greatly to the public disadvantage'

115

Garton on National Anti-Vivisection Society v IRC

Judges do decide if a law is for PB, e.g. in IRC itself they found purpose 'greatly to the public disadvantage'

116

what section of what act gives the definition of charitable purpose?

Section 3(1) CA 2011

117

What two cases seem to challenge the decision in National Anti-Vivisection on political purposes?

Aid/Watch v Federal Commissioner; Re Greenpeace of New Zealand

118

Analogy between provision of free access to 'information super-highway' and repairing bridges/ports/highways

Vancouver Regional FreeNet v MNR?

119

Political purpose cannot be charitable as court can't usurp the legislature and AG shouldn't have to enforce it

National Anti-Vivisection Society v IRC

120

Oppenheim v Tobacco Securities judgment

If only linking quality of Bs is a relationship to a particular person, not a class of Bs UNLESS 'poverty' case

121

Who said Judges do decide if a law is for PB, e.g. in IRC itself they found purpose 'greatly to the public disadvantage'

Garton

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