Charitable Trusts

Question 1

Re Worth Library (1)

Answer 1

list of charitable purposes in 2009 act is not exhaustive

Question 2

Pemsel

Answer 2

mirrors the list of charitable purposes in the 2009 act

Question 3

Re Coulthrust

Answer 3

Poverty
charitable gift to wives and children of deceased bankers - deemed charitable

Question 4

Re Segelman

Answer 4

Poverty
charitable gift to poor relatives was deemed charitable despite the relatives not being seen as very poor just need a helping hand now and again

Question 5

Baddey v IRC

Answer 5

Poverty
The charitable gift must make effort to resolve the situation that is making it charitable

Question 6

Re Compton

Answer 6

Poverty
Poor relatives is sufficient charitable purpose despite not being a significant sector of the public

Lord Greene- nexus test - this is an exemption

Question 7

Dingle v Turner

Answer 7

Poverty
gift to 600 employees not deemed charitable - applying nexus test - they all had a relation to the doner

Question 8

Re Shaw

Answer 8

Education
charitable trust aimed at expanding the alphabet not deemed charitable - no teaching or education benefit

Question 9

Re Hopkins Trust

Answer 9

Education
trust aimed at searching for Shakespearen manuscripts deemed charitable - will benefit education in the future

Question 10

Re Worth Library

Answer 10

Education
Hopkins approach followed in Ireland

Question 11

Re Mariffe

Answer 11

PE
trust to set up squah courts and awards deemed charitable

Question 12

National Tourism Development Authority v Coulson

Answer 12

PE
golf courts not deemed charitable

Question 13

Re Delius

Answer 13

Education
advancement of late husbands music deemed charitable

Question 14

Re Pinion

Answer 14

Education
trust for the advancement of atrociously bad art not deemed charitable

Question 15

Royal College of Surgeons v National Provincial Bank

Answer 15

Education
gifts to educational bodies deemed charitable if they are truly for educational purposes

gift to RCSI for the study of surgery deemed charitable (ancillary that members were protected)

Question 16

Oppenheim v Tobacco Services

Answer 16

Education - public benefit gift for the education of the employees children not charitable - nexus

Question 17

Quinns Supermarket v AG

Answer 17

Religion
not confined to christianity despite art 44

Question 18

Re South Ethical Society

Answer 18

Religion
agnostic ethical society is not religious advancement - religion = mans relationship with god

Question 19

Cocks v Manners

Answer 19

Religion - public benefit requirement
gift to sissters was deemed charitable because of their work in education and nursing - gift to convent without the same work deemed not charitable

Question 20

Maguire v AG

Answer 20

Religion - public benefit requirement
diff approach followed in Ireland - all gifts to the church etc are deemed to have a pblic benefit

Question 21

Donnellan v ONeill

Answer 21

Religion
Gift to a cardinal for his own private use - not charitable

Question 22

Reddy v Fitzmaurice

Answer 22

Religion
Gift to a bishop while in the role and then to his successors - charitable

Question 23

OHanon v Logue

Answer 23

Religion
saying mass - always public benefit

Question 24

Bath and Northeastern Somerset Council

Answer 24

Other purposes
must be a public utility that affects a a large portion of the community

Question 25

Re Worth Library

Answer 25

Other purposes
Library in a hospital was deemd charitable even though not used by all staff but contributed to whole hospitals function

Question 26

Re Cranson

Answer 26

Other purposes
vegetarian society - charitable

Question 27

Re Wedgewood

Answer 27

Other purposes
animal welfare deemed charitable