Charities Flashcards
1
Q
3 Requirements of Charity
A
- Has to be for charitable purposes
- Has to be for public benefit
- Has to be exclusively charitable
2
Q
Purposes
A
- prevention or relief of poverty or economic hardship
- advancement of education
- advancement of religion
- other purposes benefitting the community
3
Q
Purposes section & case
A
s.3 Charities Act 2009 based on 4 principles by MacNaghten in Pemsel 1891
4
Q
Recognises charities for advancement of amateur sport and human rights
A
s.2 English Charities Act 2011
5
Q
Poverty section
A
s.3(1)(a)
6
Q
parties need not be destitute
A
Re Coulthurst 1951
7
Q
‘Working class’ not sufficient poverty
A
Re Sanders Will 1954
8
Q
Construction of men’s hostel in Cyprus
A
Re Niyazis Will 1978
9
Q
Poor family members permitted
A
Re Segelman dec 1996
10
Q
those who would ‘go short’
A
Crawdon v Merchant Taylors School 2009
11
Q
Education Section
A
s.3(1)(b)
12
Q
choir
A
Royal Choral Society 1943
13
Q
Spiritualistic mediums failed
A
Re Hummeltenberg 1923
14
Q
Promotion of chess
A
Re Dupree DT 1945
15
Q
activites in a community hall
A
Magee v AG 2002
16
Q
Spiritual, moral, mental and physical education
A
IRC v Mullan 1981
17
Q
Research on William Shakespeare
A
Re Hopkins WT 1965
18
Q
Research on phonetic alphabet
A
Re Shaw 1957
19
Q
Rejected Re Shaw
A
Re Worth Library 1995
20
Q
Religion Section
A
s.3(1)(c)
21
Q
Religion presumed to be of public benefit under
A
s.3(4)
22
Q
‘promotion of spiritual teaching in a wide sense’ Jewish settlors in Palistine
A
Karen Kaymeth Le Jisroal v IRC 1931
23
Q
Places of worship are inherently religious
A
Re Pardoe 1906
24
Q
Charitable gifts can succeed under many religions
A
Quinn’s Supermarket v AG 1972
25
Gift to small Christian sect possible
Thornton v Howe 1862
26
Section excluding cults
s.3(10)
27
'Roman Catholic purposes in the parish of Coleraine and elsewhere'
MacLaughlin v Campbell 1906
28
'missionary purposes'
Scott v Brownrigg 1881
29
Saying of masses is always charitable in the UK
Re Hetherington -Lord Browne Wilkinson
30
(Ireland) no stipulation that mass would be said in public, not charitable
AG v Delaney 1875
31
change of saying of masses rule in Ireland
O'Hanlon v Logue 1906
32
'other purposes including..."
Urban regeneration, arts, culture, sciences, relief of suffering of animals, prevention of sickness/diease, protection of natural environment
33
Subjective nature of politics
Re Scowcroft 1898
34
'advancement of teaching of socialised medicine;
Re Bushnell 1975
35
'securing the release of prisoners in other countries'
McGovern v AG 1982
36
the distinction (between political charities and valid charities)
(a) those non charitable activities authorised which are merely subsidiary to the charitable purpose
(b) those non charitable activities which in themselves form part of the trust purpose
37
Gay rights charity
Human Dignity v CCA 2014
38
Free speech argument (AUS)
Aid Watch v Comm for Tax 2010
39
Must be for public benefit section
s.3(2)
40
2 tests for public benefit
- genuine intention
- demonstrate no personal nexus
41
2 tests for public benefit - Author
Alastair Hudson (2007)
42
Benefit and Poverty limitation section
S.3(8) -shall not be justified if beneficiaries, or a significant number of them, have a personal connection with the donor
43
Ban on charitable trust for 'poor employees'
Re Cillimores Trust 1891
44
Valid charitable 'poor employees' trust
Dingle v Turner 1972
45
must educate the public or 'an appreciably important class' of the public
Verge v Sommervile 1924
46
Section of the Public must not be 'numerically negligible'
Re Compton 1945
47
education of children of employees 'shouldn't be at the expense of the tax payer'
IRC v Educational Grant Association 1967
48
Private Schooling fees shouldn't be 'wholly unreasonable' or 'capricious'
Independent Schools v Charity Commission 2012
49
furtherance of commercial education of British persons with preference to employees of a particular firm valid
Re Keottgens WT 1954
50
Presumption that religion is for public benefit
S.3(4) - note - rebuttable, not conclusive like 1961 Act
51
Closed order of nuns
Gilmour v Castle 1949
52
Public benefit of other purposes case
Bath & North Eastern Somerset Council v AG 2002
53
Bath & North Eastern Somerset Council v AG 2002 judge
Hart J
54
Bath & North Eastern Somerset Council v AG 2002 test
1. Purpose must be beneficial as one of public utility
2. Must be available to a sufficient portion of the community
55
Perceptions of public benefit change over time
AG v Charity Commission UK 2012
56
If expenditure on non charitable objects is subsidiary, then charitable status can be still be upheld
London Hospital Medical College v IRC 1976
57
Charitable OR public benefit
Blaire v Duncan 1902 failed
58
Charitable AND deserving objects
Re Sutton 1885 valid
59
Education AND welfare
AG Bahamas v Royal Trust Co 1986 failed
60
Cy-près section
S47(1) Charities Act 1961
61
Cy-près (1961) definition
If it is impossible or impractical to give effect to the intentions of the donor in the precise terms he intended, the gift may be applied to the nearest, most appropriate purpose
62
Initial Failure definition
Gift never takes effect - gift can be applied cy-près if a general charitable intention can be found
63
Where a bequest is the 'sole and indispensable purpose of the gift' then no general charitable intention can be found
Alacoque v Roche 1998
64
If a 'general charitable intention can be collected from the will as a whole'
Re McGwire
65
Widened Scope - enabled implementation of trust omitting prejudicial words
Re Lysaght 1966
66
focused on paramount intention, removed impossible condition
Re Stewarts WT 1983
67
'The court will not allow charitable legacy to fail because of misdescription, but will endeavour to carry out testators intention as nearly as possible'
Satterthwaits WT 1966
68
Subsequent Failure definition
takes effect and then fails - gift can be applied cy-près without showing general charitable intention
69
endowment by King Charles II applied cy-près for British and Irish armed forces
Re Royal Kilmainham Hospital 1966
70
Surplus funds....
... may be applied cy-près, provided that it is an absolute and perpetual gift to charity. Cannot be a resulting trust unless expressly provided for.
Trust of the Rectory of St John
71
Reforms criticised by
Lavan J in Magee v AG 2002 - common law still desirable & necessary 'so to avoid the threat of making donating to charity a veritable shot in the dark'
72
'original intentions of testator should be adhered to as far as possible'
Re Worth Library 1995
