s.3(1) of the Charities Act 2011 Flashcards
What is the ruling on gifts in relation to the prevention or relief of poverty (with two cases)?
A gift will not be charitable if it benefits others besides those who are poor.
Re Niyazi (1978) 3 ALL ER 785
Re Gwyon [1930] 1 Ch 255
What two cases relate to the prevention or relief of poverty and what principles were set out?
Re Coulthurst [1951] Ch 661 - Evershed MR said “it does not mean destitution, merely going short, due regard being had to status” is sufficient.
Re Sanders’ WT [1954] Ch 265 - working class does not indicate poverty.
What section of the Charities Act 2011 highlights the prevention of poverty?
s.2(2)(a) of the Charities Act 2011
Which case stated the three criteria that qualify as research and what are they?
McGovern v A-G (1982) CH 321.
Subject matter is a useful object of study.
Knowledge acquired will be passed to others.
Trust is for the public benefit.
Increase
What point does Re Shaw (1957) 1 ALL ER 745 state?
An increase in knowledge is not charitable unless it is combined with teaching or education.
What is the leading case on politics & charity?
National Anti-Vivisection Society v IRC [1948] AC 31
What two cases explain why politics is not a form of education (with reasoning)?
Bowman v Secular Society [1917] AC 406 - it is not for the Charity Commission or the courts to decide if political objectives are for the public benefit.
McGovern v A-G [1982] Ch 321 - this case sets out the reasons why political purposes cannot be charitable.
What is the definition of the advancement of religion (with the section of the CA 2011)?
s.3(2)(a) CA 2011 states that religion includes:
A religion which involves a belief in more than one god; and
A religion which does not involve belief in a god.
What two cases uphold the advancement of religion (with reasoning)?
Thornton v Howe [1862] 31 BEAV 14 - a trust was upheld for the publication of the sacred writings of a woman who claimed she would give birth to the new messiah.
Re Watson (1973) 1 WLR 1472 - a trust to publish the religious writings of a retired builder was charitable even though the work was said to be of little merit.
What is the definition of the advancement of health (with the section of the CA 2011)?
s.3(2)(b) of the Charities Act 2011 states that the advancement of health includes “the prevention or relief of sickness, disease or human suffering.”
What is the definition of the advancement of citizenship or community development (with the section of the CA 2011)?
s.3(2)(c) of the Charities Act 2011 states that this includes rural and urban regeneration and the promotion of volunteering.
What is the requirement for the advancement of the arts, culture, heritage or science (with cases)?
Charities regarding the advancement of art have to satisfy a criterion of merit.
Re British School of Archaeology [1954] 1 WLR 546
Royal Choral Society v IRC [1943] 2 All ER 101
What is the definition of the advancement of amateur sport (with the section)?
s.3(2)(d) of the Charities Act 2011 states that sport means “sports or games which promote health by involving physical or mental skill or exertion.”