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Law Second Year > Property Law - Charitable Trusts > Flashcards

Property Law - Charitable Trusts Flashcards

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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)

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2
Q

Catholic Care v Charity Commission general

A

Homosexual adoption

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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

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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

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5
Q

What is a criticism of CA 06?

A

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

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6
Q

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

A

ISC Case

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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

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8
Q

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

A

Courts have done it as well

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9
Q

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

A

R (ISC) v Charity Commission

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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

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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

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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

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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

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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

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15
Q

Section 3(1) CA 06

A

Prevention of poverty recognised as charitable, not just relief

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16
Q

Dingle v Turner on significant section of community

A

Obiter agreement with MacDermott in Oppenheim

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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

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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.

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19
Q

Section 3(1)(h) CA 11

A

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

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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

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21
Q

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

A

Parachin

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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

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23
Q

Morice v Bishop on Statute of Charitable Uses 1601

A

Starting point for judicial examination of a charitable purpose trust

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24
Q

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

A

National Anti-Vivisection Society v IRC

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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

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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

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27
Q

Ulturn UK v Charity Commission general

A

‘Street associations’

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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

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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

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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

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31
Q

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

A

1993

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32
Q

What types of tax do charitable bodies not pay?

A

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

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33
Q

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

A

Garton

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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

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35
Q

what is a positive of the personal nexus test?

A

Conducive to legal certainty, unlike McDermott’s approach

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36
Q

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

A

‘Religion’ includes no belief in a God

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37
Q

Section 2 Charities Act 2011

A

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

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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

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39
Q

Dingle v Turner

A

Only Lord Cross admitted courts have regard to charitable fiscal privileges

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40
Q

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

A

Section 3(1)(h) CA 11

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41
Q

Special Commissioners for Purposes of Income Tax v Pemsel’

A

‘Pemsel heads of charity’

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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

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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

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44
Q

Guild v IRC general

A

‘Or some similar purpose in connection with sport’

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45
Q

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

A

Mortmain and Charitable Uses Act 1736

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46
Q

What is the 4 part classification of charitable objects called?

A

‘Pemsel heads of charity’

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47
Q

From what jurisdiction is Aid/Watch v Federal Commission?

A

High Court of Australia

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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

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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

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