Charities Flashcards
Which case supports the “near as possible” principle.
Knipe 2020
What are the 4 heads of charity?
Relief of poverty
Advancement of education
Advancement of religion
Any other purposes deemed beneficial to public
What does section 1 CA 2011 say about charities.
Deemed as a charity if -
1. Purpose of the trust must be exclusively charitable under the heads of S.3
2. It is for public benefit
What does the prevention of poverty come under?
S.3(1)(a)
Case saying don’t need words like poor?
Re gossling 1900
Case where wording didn’t amount to poverty - too ambiguous.
Re gwynon 1930
What section does advancement of education come under?
S.3(1)(b)
Case to uphold advancement of education - broader line case?
Re durprees trust 1945
Case which didn’t uphold advancement of education.
Re shaws will trust 1957
Case where court were happy to uphold trust for education?
Re basterman 1980
Section for advancement of religion?
S.3(1)(c)
Criteria for advancement of religion under s.3(2)(a)?
- Belief in a supreme being
- Worship
Case to support belief in a supreme being?
Re south place ethical society 1980
What did Scientology decision 1999 say?
Gave criteria -
1. Degree of cogency
2.cohesion
3. Seriousness and importance
Was Druid network 2011 a charity?
Deemed a charity due to worship aspect being nature
Name of pemsel case.
Special commissioners of income tax v pemsel 1891
Which section of CA does public benefit come under?
S.4
What does s.4(2) say?
No presumption of public benefit - “it is not presumed that a purpose of a particular description is for the public benefit”
What does s.17 say?
The charity commission must issue guidance as to the operation of public benefit requirement.
How does charity commission define public benefit?
Spilts it into public aspect and benefit aspect.
Explain benefit aspect?
Any detriment or harm that results from a purpose must not outweigh the benefit.
Explain the public aspect?
Must benefit public in general
What 2 things are included in the benefit aspect?
Benefits must be related to aims.
Benefits must be balanced against detriment or harm.
Case to show benefit to public wasn’t clear?
Re pinion 1965
Case to show that public benefit must relate to aims?
AV v Ross 1986
Case to support benefits must be greater than detriment?
National anti-vivisection v IRC 1948
Which case creates the public benefit test?
Oppenheim v tobacco securities trust ltd 1951
Advancement of environmental protection
S.3 (1)(I)
Case to support protection of environment s.3(1)(I).
Upper teesdale defence fund
Geographical restrictions - can’t be too restrictive
Verge v Summerville 1924
No definition of poverty and not confined to destitution? Case?
Re coulthurst 1951
Case to show relief of poverty doesn’t apply to Oppenheim restrictions?
Re scarisbrick
