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W301 UNIT 30-31: Heads of charitable purpose

By johirst

OU law W301

Added: September 26, 2011 10:46:46

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W301 UNIT 30-31: Heads of charitable purpose

W301 UNIT 30-31: Heads of charitable purpose
1 Overview
1.1 Advantages
1.1.1 Not subject to beneficiary principle
1.1.2 State provides enforcement
1.1.2.1 Attorney-General
1.1.2.2 Charity Commission
1.1.3 Can last indefinitely
1.1.4 Not subject to certainty of objects rule
1.1.4.1 Must have exclusively charitable objects
1.1.5 Tax benefits
1.2 Charitable status
1.2.1 Can exist as companies
1.2.2 Or unincorporated associations
1.2.3 Charity Commission makes decision on status
2 Prevention or relief of poverty
2.1 No rigid test of poverty
2.2 'Persons who have to go short'
2.2.1 Re Coulthurst [1951]
2.3 Includes help for temporary crisis
2.3.1 Re Segelman [1995]
2.4 Need not explicitly mention poverty
2.4.1 Will be inferred
2.4.2 eg 'working men's hostel'
2.4.2.1 Re Niyazi's Will Trusts [1978]
2.5 Must not benefit affluent as well as poor
2.5.1 Would not be exclusively charitable
3 Advancement of education
3.1 Includes teaching, scholarships etc
3.2 Includes museums, zoos etc
3.3 May charge fees but not make profit
3.4 Fee paying schools must ensure poor can benefit
3.4.1 s3 CA 2006
3.5 Playing games may be educational
3.5.1 eg chess
3.5.1.1 Re Dupree [1945]
3.5.2 Sports in schools
3.5.2.1 IRC v McMullen [1981]
3.6 Research may be acceptable
3.6.1 Whether Francis Bacon was author of Shakespeare's works
3.6.1.1 Re Hopkins' WT [1965]
3.6.2 40 letter alphabet
3.6.2.1 Re Shaw [1957]
4 Advancement of the arts, culture, heritage or science
4.1 Assessment of merit
4.1.1 Re Pinion (Dec'd) [1965]
4.1.1.1 Work described as 'mass of junk'
4.2 Court will listen to expert advice
5 Advancement of religion
5.1 Includes belief in more than one, or no, god
5.2 Might include humanism, contrary to case law
5.2.1 Re South Place Ethical Society [1980]
5.3 Must take positive steps to sustain and increase religious belief
5.4 Must not be subversive of morality
6 Health and relief of those in need by reason of youth, age, disability etc
6.1 Advancement of health or saving of lifes
6.2 Hospitals, research, facilities for professionals
6.3 Relief implies need attributable to their condition
6.3.1 Joseph Rowntree Memorial Trust Housing Assoc v A-G [1983]
7 Advancement of amateur sport
7.1 Must involve physical or mental skill or exertion
7.2 Clubs with small membership unlikely to qualify
8 Advancement of human rights, conflict resolution or reconciliation or the promotion of religious or racial harmony or equality and diversity
8.1 Human rights no longer considered political
9 Advancement of animal welfare
9.1 Animal sanctuaries, zoos
9.2 Keeping stray animals off street
10 Other purposes
10.1 Analogous to any of other heads
10.2 Previous case law
10.3 Analogous to previous case law
11 Recreational Charities Act 1958
11.1 For a charitable purpose
11.1.1 Provides facilities for recreation or leisure
11.1.2 In interests of social welfare
11.1.2.1 Object is to improve conditions of life
11.1.2.2 AND either have a need by reason of youth, age, infirmity, disability, poverty or social and economic circumstances
11.1.2.3 OR is open to public, or male or female members of public
11.1.3 and there is a public benefit
11.2 For public benefit
11.2.1 see later section
11.3 Exclusively charitable
12 Purposes that are not charitable
12.1 Profit making for individuals
12.1.1 If profit made, must be ploughed back
12.2 Political pursuits
12.2.1 Must not espouse views of particular party
12.2.2 Or seek to change law
12.2.2.1 National Anti-Vivisection Society v IRC [1948]
12.3 Acceptable if ancillary or incidental to main objects
12.3.1 Amnesty International not charitable
12.3.1.1 McGovern v A-G [1982]