Brainscape's Knowledge GenomeTM

Browse over 1 million classes created by top students, professors, publishers, and experts.


See full index

Law Second Year > Property Law - Charitable Trusts > Flashcards

Property Law - Charitable Trusts Flashcards

1
Q

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

A

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

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
2
Q

Catholic Care v Charity Commission general

A

Homosexual adoption

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
3
Q

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

A

Difference between purpose and activities can simply be one of degree

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
4
Q

Section 4 and 17 CA 11

A

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

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
5
Q

What is a criticism of CA 06?

A

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

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
6
Q

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

A

ISC Case

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
7
Q

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

A

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

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
8
Q

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

A

Courts have done it as well

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
9
Q

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

A

R (ISC) v Charity Commission

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
10
Q

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

A

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

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
11
Q

National Anti-Vivisection Society v IRC on political purposes

A

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

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
12
Q

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

A

Section 193(2) Equality Act 2010

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
13
Q

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

A

Amateur Youth Soccer v Canada Revenue

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
14
Q

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

A

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

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
15
Q

Section 3(1) CA 06

A

Prevention of poverty recognised as charitable, not just relief

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
16
Q

Dingle v Turner on significant section of community

A

Obiter agreement with MacDermott in Oppenheim

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
17
Q

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

A

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

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
18
Q

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?

A

Lord McDermott in Oppenheim.

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
19
Q

Section 3(1)(h) CA 11

A

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

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
20
Q

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

A

Section 3 Perpetuities and Accumulations Act 1964

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
21
Q

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

A

Parachin

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
22
Q

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

A

S.2(3) Limitation Act 1980

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
23
Q

Morice v Bishop on Statute of Charitable Uses 1601

A

Starting point for judicial examination of a charitable purpose trust

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
24
Q

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

A

National Anti-Vivisection Society v IRC

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
25
Q

Independent School Council Case on section 3 and 4 CA 2011

A

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

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
26
Q

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

A

Courts determining charitable testamentary purpose

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
27
Q

Ulturn UK v Charity Commission general

A

‘Street associations’

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
28
Q

S.193(2) Equality Act 2010

A

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

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
29
Q

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

A

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

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
30
Q

What wide powers does the Charity Commission have?

A

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

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
31
Q

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

A

1993

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
32
Q

What types of tax do charitable bodies not pay?

A

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

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
33
Q

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

A

Garton

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
34
Q

Section 14 Perpetuities and Accumulations Act 2009

A

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

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
35
Q

what is a positive of the personal nexus test?

A

Conducive to legal certainty, unlike McDermott’s approach

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
36
Q

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

A

‘Religion’ includes no belief in a God

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
37
Q

Section 2 Charities Act 2011

A

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

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
38
Q

What is the 4-part classification of charitable objects?

A

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

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
39
Q

Dingle v Turner

A

Only Lord Cross admitted courts have regard to charitable fiscal privileges

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
40
Q

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

A

Section 3(1)(h) CA 11

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
41
Q

Special Commissioners for Purposes of Income Tax v Pemsel’

A

‘Pemsel heads of charity’

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
42
Q

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

A

Lord Cross in Dingle v Turner

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
43
Q

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

A

Section 14 Perpetuities and Accumulations Act 2009

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
44
Q

Guild v IRC general

A

‘Or some similar purpose in connection with sport’

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
45
Q

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

A

Mortmain and Charitable Uses Act 1736

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
46
Q

What is the 4 part classification of charitable objects called?

A

‘Pemsel heads of charity’

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
47
Q

From what jurisdiction is Aid/Watch v Federal Commission?

A

High Court of Australia

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
48
Q

Ulturn UK v Charity Commission judgment

A

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

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
49
Q

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

A

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

50
Q

What is the responsibility of S in charitable trusts?

A

Represent charities in disputes and enforce Ts obligations

51
Q

Re Greenpeace of New Zealand

A

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

52
Q

Statute of Charitable Uses 1601

A

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

53
Q

Hayton and Mitchell on advice/guidance of Charity Commission

A

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

54
Q

Re Clarke

A

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

55
Q

Scottish Burial v Glasgow Corp

A

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

56
Q

Thornton v Howe

A

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
Q

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

A

Re Greenpeace of New Zealand

58
Q

Garton on charitable trusts

A

Purpose and activity is simply a question of degree

59
Q

Lord MacDermott in Oppenheim

A

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

60
Q

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

A

Scottish Burial v Glasgow Corp

61
Q

Amateur Youth Soccer v Canada Revenue

A

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

62
Q

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

A

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

63
Q

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

A

£3 billion

64
Q

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

A

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

65
Q

What guidance does the Charity Commission give now?

A

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

66
Q

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

A

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

67
Q

When is certainty of objects satisfied in a charitable trust?

A

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

68
Q

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

A

General Medical Council is a charity

69
Q

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

A

6 year limitation period for private trusts

70
Q

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?

A

Thornton v Howe

71
Q

What judge dissented in Oppenheim?

A

Lord MacDermott

72
Q

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

A

2001

73
Q

Section 2 CA 06

A

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

74
Q

R (ISC) v Charity Commission general

A

Fee paying schools, means-tested bursaries, public facilities

75
Q

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

A

Decision should be based solely by reference to the document

76
Q

Parachin on changing social/economic cirumstances

A

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

77
Q

National Anti-Vivisection Society v IRC

A

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

78
Q

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

A

£250,000

79
Q

ISC Case on s.4 CA2011

A

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

80
Q

Guild v IRC judgment

A

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

81
Q

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

A

Section 3(1)(h) CA 11

82
Q

R (ISC) v Charity Commission judgment

A

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
Q

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

A

Rifle clubs were no longer charitable

84
Q

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

A

R (ISC) v Charity Commission

85
Q

ISC Case on S.3 CA2011

A

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

86
Q

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

A

Subject to remoteness

87
Q

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

A

Scottish Burial v Glasgow Corp

88
Q

Royal College of Surgeons v National Provincial Bank

A

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

89
Q

What are the trust law advantages of charitable status?

A

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
Q

Lord Eldon in Morce v Bishop

A

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
Q

Oppenheim v Tobacco Securities Trust Xo general

A

For education of employee’s children - personal nexus

92
Q

Name three overarching advantages of charitable status

A

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

93
Q

Describe the framework of the Charity Commission

A

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

94
Q

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

A

Royal College of Surgeons v National Provincial Bank

95
Q

What tax relief can charitable bodies get?

A

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

96
Q

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

A

Section 2 Charities Act 2011

97
Q

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

A

Re Clarke

98
Q

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

A

Synge

99
Q

S.2(3) Limitation Act 1980 on trusts

A

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

100
Q

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

A

Oppenheim v Tobacco Securities Trust

101
Q

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

A

They have no democratic mandate to justify choice in state expenditure

102
Q

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

A

1993 and 2001

103
Q

Aid/Watch v Federal Commissioner

A

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

104
Q

Who are the decision-making bodies of charitable status?

A

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

105
Q

Section 3 Perpetuities and Accumulations Act 1964

A

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

106
Q

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

A

£1.1 billion

107
Q

Synge on R (ISC) v Charity Commission

A

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
Q

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

A

Lord Eldon in Morice v Bishop

109
Q

Vancouver Regional FreeNet v MNR

A

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

110
Q

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

A

Vancouver Regional FreeNet v MNR

111
Q

Catholic Care v CC judgment

A

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

112
Q

From what jurisdiction is Vancouver Regional FreeNet v MNR?

A

Canada

113
Q

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

A

Section 14 Perpetuities and Accumulations Act 2009

114
Q

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

A

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

115
Q

Garton on National Anti-Vivisection Society v IRC

A

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

116
Q

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

A

Section 3(1) CA 2011

117
Q

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

A

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

118
Q

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

A

Vancouver Regional FreeNet v MNR?

119
Q

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

A

National Anti-Vivisection Society v IRC

120
Q

Oppenheim v Tobacco Securities judgment

A

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

121
Q

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

A

Garton

Law Second Year (62 decks)

Brainscape helps you reach your goals faster, through stronger study habits.
© 2024 Bold Learning Solutions. Terms and Conditions