Charitable Trusts

Beneficiary Principle

Morice v Bishop of Durham [1804]

Purpose trusts

Leahy v AG for NSW [1959]

Is the trust charitable? (case)

Hanchett-Stamford v AG [2008]

Is the purpose charitable under the legislation?

Charities Act (NI) 2008 s2(2)

Does it pass the public benefit test?

Charities Act (NI) 2013 s1(1)

Is it wholly and exclusively charitable? (2 provisions)

Charities Act (NI) 2008 s1(1)(a), s180(1)

Political purposes excluded in NI

McGovern v AG (1982)

Purpose must be exclusively charitable (case)

Chichester Diocesan Fund v Simpson (1944)

Serverance, de minimis

Salusbury v Denton (1857)

Origin of charitable purpose trusts

Pemsel’s Case (1891)

Provision for the prevention or relief of poverty

Charities Act (NI) 2008 s2(2)(a)

Prevention or relief of poverty definition (case)

Re Coulthurst [1951]

Provision for the advancement of education

Charities Act (NI) 2008 s2(2)(b)

“improving and disseminating human knowledge” - Buckley LJ

Incorporated Council of Law Reporting for England and Wales v AG (1972)

Wide definition of advancement of education, “benevolent construction”

IRC v McMullen (1980)

Issues with personal nexus (case)

Oppenheim v Tobacco Securities Trust (1951)

Provision for the advancement of religion

Charities Act (NI) 2008 s2(2)(c)

“any religion is at least likely to be better than none”

Neville Estates Ltd v Madden (1962)

“a spiritual or non-secular belief system”

Hodkin (2013)

Provisions on cy-près doctrine

Charities Act (NI) 2008 pt 6

General charitable intent

Re Harwood (1936)

Merging of a charity into another

Re Faraker (1912)

Cy-près after subsequent failure

Re Slevin (1891)

Severance