Property Law - Legally Charitable Purposes Flashcards
CA 2011 section 3
‘Pemsel heads of charity’ under 13 heads
What section of what Act covers the ‘Pemsel heads of charity’?
CA 2011 section 3
How many heads are under CA 2011 section 3?
13
Name three legally charitable purposes
Prevention/relief of poverty; advancement of education; advancement of religion
What did the preamble to Charitable Uses 1601 say of prevention/relief of poverty?
‘Relief of aged, impotent and poor people
S.3(1)(j) CA 2011
Relief to those in need due to age, ill health, financial hardship or other disadvantage
What section of CA 2011 overlaps with s.a on prevention of poverty?
S.3(1)(j) CA 2011 - financial hardship
Re Niyazi’s WT judgment
‘Working class’ not always poor but ‘construction of a working man’s hostel’
Re Niyazi’s WT general
‘Working class’
What helped the decision in Re Niyazi’s WT?
Size of gift and grave housing shortage
Re Scarisbrick general
Hard times
Re Scarisbrick judgment
Can put money on trust for X in hard times despite personal nexus (Oppenheim) and very small trust (2)
What case showed you can put money in a charitable trust for X in hard times despite personal nexus?
Re Scarisbrick
Charity Commission Advice on prevention/relief of poverty
‘People in poverty’ can mean ‘living on less than 60% of median income’
What said that ‘People in poverty’ can mean ‘living on less than 60% of median income’
Charity Commission Advice
What is the main exception allowed under charitable trusts for the prevention/relief of poverty?
Beneficiaries can be a private class, as long as the primary intent is to relieve poverty
Dingle v Turner general
Hardship fund, only for employees
Dingle v Turner judgment
Allowed because primary intent to relieve hardship, and unlikely to have been an incentive to join the company
What did Lord Cross say of the public/private distinction in Dingle v Turner?
It is one of degree, not decisive in itself
What did Lord Cross say the court should have regard to in Dingle v Turner, that the others rejected?
Fiscal consequences of the decision
How was Dingle v Turner distinguished from Oppenheim?
Unlikely to have been an incentive to join company as people are optimistic
How did Lord Cross describe Oppenheim in Dingle?
‘Fringe benefit’ which the tax payer should not have to pay for
AG v Charity Commission general
Dingle still valid after CA11?
AG v Charity Commission judgment
Poor relations cases still good law after s.3 CA11 as never a presumption of public benefit in second sense from ISC so couldn’t have abolished it
What case stated that Poor relations cases still good law after s.3 CA11 as never a presumption of public benefit in second sense from ISC so couldn’t have abolished it?
AG v Charity Commission
Main judge in Dingle?
Lord Cross
What are the requirements for a trust for the advancement of education?
Some kind of structure to the information and cannot actually be propaganda
Millenium College UK
Needs to be some kind of structure to information for advancement of education
What case stated that there Needs to be some kind of structure to information for advancement of education
Millenium College UK
Southwood v AG general
Disarmament
Southwood v AG judgment
Factually specific line between education and propaganda
Factually specific line between education and propaganda
Southwood v AG
McGovern v AG general
Amnesty International
McGovern v AG judgment
One purpose was pressure campaigns to change deportation/torture laws so POLITICAL
One purpose was pressure campaigns to change deportation/torture laws so POLITICAL and not advancement of education
McGovern v AG
What case on political opinion for advancement of education is shaky after HRA?
McGovern v AG
Why is McGovern v AG shaky after HRA?
HRA placed UK G under an obligation to protect human rights, so hard to argue now that Amnesty’s objectives aren’t for public benefit
McGovern v AG per Slade J
Requirements for advancement of research to be a legally charitable purpose
Requirements by Slade J in McGovern
Useful subject of study, will be disseminated and for public benefit without needing a teacher/pupil relationship, nor that those who are to benefit are already in the course of receiving education
Who gave the requirements for advancement of research to be a legally charitable purpose in McGovern?
Slade J
Charity Commission on Scientology on HR
Protection of human rights is charitable, with statutory authority in s.3(1)(h) CA 2011
How did the Charity Commission show protection of human rights is now charitable?
S.3(1)(h) CA 2011
IRC v McMullen general
Sport, schools
IRC v McMullen judgment
Sport is an integral part of education and development of the young, so it is charitable
What could have been a better way to decide the case of IRC v McMullen?
Better to say sport is good for everyone, recognised by Gordon Brown through tax exemption of amateur sport
How did Gordon Brown recognise sport is good for everyone?
Gave tax exemption to amateur sports clubs
CA 2011 s.3(1)(g)
Promotion of amateur sport is a charitable purpose
What section of what act gives that promotion of amateur sport is a charitable purpose?
CA 2011 s.3(1)(g)
Royal Choral Society of IRC
Choral singing in London charitable
Choral singing in London charitable
Royal Choral Society of IRC
Re Dupree’s Deed Trusts
Encouragement of chess-playing among young Londoners
Encouragement of chess-playing among young Londoners
Re Dupree’s Deed Trusts
R (ISC) v Charity Commission general
Fee-charging schools, facilities
R (ISC) v Charity Commission made a clear distinction between what?
1st sense of PB under the Act and second as sufficiently large section of the community to benefit
R (ISC) v Charity Commission judgment
Needed to provide beyond a ‘token level’, but it was for the Trustees to decide how. If there is no PB, this solely means Ts are in breach - no removal of charitable status
What case made it clear that if a body has charitable status, but there is no PB in its work, Ts are in breach?
R (ISC) v Charity Commission
Oppenheim v Tobacco Securities Trust general
Education of employees’ children
Oppenheim v Tobacco Securities Trust judgment
PB in 1st sense allowed as education, but not 2nd due to personal nexus
What test did Lord MacDermott reject in Oppenheim?
‘Compton’ nexus test as ‘artificial’ in minority
What example did Lord MacDermott give in the minority to highlight artificiality of personal nexus test in Oppenheim?
Railway men example - if hired by the company, no benefit, but if for them in general, allowed
Re Resch
Allowed benefits for individuals who paid to still be a charitable purpose
Synge on 2nd sense of PB
Many cases find PB in 2nd sense despite no benefit to the poor, e.g. describing Bs so only the rich could fall within it
What did the court accept in ISC that Synge rejects?
That charitable purpose needs to benefit the poor in some way
What case is Oppenheim similar to?
Re Denley
Preamble of Charitable Uses Act on religion
‘Repair of churches’
How did courts extend preamble of Charitable Uses Act on religion?
Extended to CoE trusts only at first and then more tolerance
Jewish Relief Act 1846
Allowing trusts for advancement of Judaism
S.3(2)(a)(ii) CA11
Allowing for religions which do not believe in a God
What Act allowed trusts for advancement of Judaism?
Jewish Relief Act 1846
Why do the Charity Commission not accept scientology as a religion?
Lack of worship/veneration of a supreme being means it isn’t a religion
R (Hodkin) v Registrar General of Births, Deaths and Marriages
SC found Chapel of Church of Scientology ‘place of meeting for religious worship’
what case suggests scientology may be found to be a religion for CA11 now?
R (Hodkin) v Registrar General of Births, Deaths and Marriages
What did the court rely on in R (Hodkin) v Registrar General of Births, Deaths and Marriages to show broad understanding of religion?
S.3(2)(a) CA11
Edge and Loughey on Scientology
Question why CA11 would allow buddhism but not scientology, and highlight how worship requirement is heavily based on Judaeo-Christian concepts
Who highlights how worship requirement is heavily based on Judaeo-Christian concepts
Lough and Edge
Thornton v Howe general
Southkirk, New Messiah
Thornton v Howe judgment
Mortmain Statutes declared gift for religion invalid so broad view, but now favourable to settlor
What case shows that the removal of previous anticlerical statutes, when matched with broad case law to fit within anticlerical limitations, is actually beneficial to the settlor now?
Thornton v Howe
Gilmour v Coats general
Closed contemplative order of nuns
Gilmour v Coats judgment
Intercessory prayers too vague to be PB in second second of ISC - needed interaction
Re Hetherington judgment
Trust for public masses is charitable
Charity Commission decision on Scientology
Psychometric tests to members was a private, not public benefit, for second sense of ISC
Neville Estates v Madden general
Members of Catford Jewish Synagogue
Neville Estates v Madden judgment
Despite restricted access, the fact they mixed with fellow citizens gave public benefit in second sense
The Preston Down Trust general
Plymouth Brethren Christian Church
The Preston Down Trust judgment
Despite members-only services and physical separation imposed with non-members, there was still public benefit in second sense of ISC
Plymouth Brethren Christian Church
The Preston Down Trust
Edge and Loughey on second sense of ISC for religion
Commission substitute PB for one of public interaction to avoid PB assessment
What do Edge and Loughey criticise the Commission for in second sense of ISC for religion?
substitute PB for one of public interaction to avoid PB assessment
What do Edge and Loughey consider to be the result of Commission substituting PB test for one of public interaction?
Shifted attention from central activities of religion to public activities
S.45(1) Irish Charities Act 1961
Presumes a gift for the purpose of the advancement of religion is for PB in second ISC sense
Which section of which Act shows another jurisdiction removing need to establish second sense of PB under ISC for advancement of religion?
S.45(1) Irish Charities Act 1961
