Charities Flashcards
Preamble
1601
2006/2011 Charity Definition
A) must be charitable and fall within one of the heads of charities listed
B) Charity must confer a public benefit
C) purpose must be wholly charitable
Charitable purposes list :
S.3(1) Charities Act 2011
13 headings
Tax v Pemsel 1891
3 heads > Religion, Education, Poverty
Presumption of Charitable for these ?
Charities public benefit legislation
S.2(1)(a) Charities Act 2011
S.4 - public benefit test
National Anti Vivisection v IRC
(prior to 2006 Act)
Lord Montgomery > prima facie assumed to 3 heads unless controversy appears
S.4 2011 Act
Public Benefit Test
It is not to be presumed for public benefit
Definition is as we understand it in law
S.17 (a)
CCG must issue guidance on PB & review this guidance
Public benefit (1) Benefit Aspect
- benefit must be clear & identifiable
- must be related to aims of charity
- must be beneficial and detriment mustn’t outweigh the benefit
Public Benefit (2) Public Aspect
- Must benefit public generally or sufficient section.
- opportunity mustn’t be limited
Re Pinion (1965)
Art collection > no identifiable benefit - didn’t satisfy Benefit Aspect of PB test
Morice v Bishop of Durham 1804
Proving benefit > if intangible item then Merits test applied
Dingle v Turner (1972)
Relief of poverty can have a personal Nexus > Lord Cross
Verge v Somerville 1924
Geographical restrictions for public aspect
re reschs will trust
people in poverty must be excluded
(But poverty as fluid term)
