Charities Main Cases

Royal Choral Society v IRC

education of artistic taste is one of the most important things in the development of a civilised human being

Bowman v Secular Society

If a charitable trust has a purpose which is political, the law regulates it closely.

An out rightly political purpose (e.g. giving money to the green political party) will be banned.

The scope of the rule Lord Parker gave examples of express political purposes which

were banned. ‘The abolition of religious tests, the disestablishment of the Church, the secularisation of education, the alteration of the law touching religion or marriage, or the observation of the Sabbath’. Many of these do not apply anymore, but we can see that Lord Parker is interested in matters which affect the changing of law.

the elephant test: if you see it you will know what it is

Re Foveaux

a woman was carrying out her mother’s will, she attempted to give money

to AVS, which are societies campaign for testing animals for medical purpose. MJ Chety found that to be

valid.

National Anti-Vivisection Society v IRC political

Re Foveaux is directly overturned. HL says that

campaigning for testing on animals is a political purpose, trying to change the law (Bowman). AVS is not

a valid charitable purpose.

McGovern v Att Gen

provides a list of things which are banned. Amnesty international (HR organisation) tried to set up a trust with many HR purposes. One of which attempting to secure the release of prisoners of consciousness. This is directed at changing policy, so the court said that because they were trying to change policy, it was invalid they were for a political purpose. MJ Slade provided a list for trusts which are for political purposes:

1. ‘to further the interests of a particular political party;

2. to procure changes in the laws of this country;

3. to procure changes in the laws of a foreign country;

4. to procure a reversal of government policy or of particular decisions of governmental authorities in this country;

5. to procure a reversal of government policy or of particular decisions of governmental authorities in a foreign country.’

The rationale of the rule Limits of equity

Judges cannot draw the line, cannot decide whether it would be publicly beneficial to pursue a political object or not. (McGovern v Att Gen).

- Job of the legislature. Parliament should give a statute which states what political purposes are, judges cannot decide

Commissioner of Taxation Aid/Watch Incorporated

Australian organisation which published research reports where it thought funds are being spent ineffectively. Clearly trying to get political change, but Australian court found it was charitable. Saying that the political charitable rule applies in England, but not in Australia.

Re Delius

promotion of the musical works of composer Fredrick Delius was held charitable

Re Shakespeare Memorial Trust

trust to promote the works of Shakespeare was held as charitable

Re British School of Egyptian Archaeological finds

trust to hold exhibitions of craftsmen while existed to further crafts was charitable

Associated Artists Ltd v IRC

Purposes that are too vague and uncertain will not be held charitable

Monuments

The chief consideration was that the person commemorated could be considered a figure of historical importance

Re Endacott

memorials of private individuals of no such historical importance will not be charitable

Ride a cock horse to Banbury cross = preservation of heritage

an activity concerned with preserving or maintaining a particular tradition where the benefit to the public in preserving it can be shown

Re Pinion

If the expert value is unanimous that it is of no value then the courts will not find a charity for advancement of education

Vernacular and the Popular have merit

things like the national trust could be considered charitable even though they reflect ‘ordinary’ rather than ‘high’ culture

Joseph Rowntree Memorial Trust Housing Association Ltd v AG

the words of the preamble were to be held disjunctively, so the provision of medical care has been recognised as a charitable purpose

Funnell v Stewart

Not confined to conventional treatment, the promotion of alternative and complementary therapies can be charitable but evidence is needed for its efficacy

Health of the saving of lives

extends beyond formal healthcare to include services to ease the suffering of the sick disabled or infirm (CC)

Re Resch Wills Trust

Can be charitable and charge fees as long as there was a a sufficient benefit to the community

If it is a commercial venture with a view to making profits for individuals then it is not charitable

Old Stock Private Care Ltd

majority of privately owned and run nursing homes and old people’s homes will not be charitable (Re Resch distinguished)

Re Wokingham Fire Brigade Trust

provision of a voluntary fire brigade was held charitable

Re David

RNLI is also charitable

saving lives

a trust for the provision of emergency services or services assisting the emergency services or the provision of life-saving or self-defence classes could be considered charitable

Re Bernstein’s Will Trust

a surgeon’s gift of part of his residuary estate to provide extra comforts at xmas for the nurses was held charitable

London Hospital Medical College v IRC

SU at medical school was held charitable as being a practical necessity to the efficient functioning of the school

General Medical Council

Registered as a charity on the grounds that it was established for the charitable purpose of the protection promotion and maintenance of the health and safety if the community by ensuring proper standards in the practice of medicine

Citizenship or Community Development

Directed towards support for social and community infrastructure which is focused on the community rather than the individual

Rural or Urban Regeneration

an organisation must seek to maintain or improve the physical social and economic infrastructure and assist people who are at a disadvantage because of their social and economic circumstances

Good Citizenship

Guides and Scouts are considered here

Human Rights

A problem is the promotion of HR often requires advocating a change in the law and advocating for such a change has been held to be a political purpose and cannot be charitable

the trustees shall have power to engage in political activity provided that the trustees are satisfied that the proposed activities will further the purposes of the charity to an extent justified by the resources committee and the activity is not the dominant means by which the charity carries out its objects `

Human Dignity Trust

organisation established to carry out or support litigation is foreign states in support those seeking to challenge domestic law which criminalises sexual conduct for the LGBT community contrary to HR obligations

purposes of the trust is charitable on the basis that HDT was promoting and protecting HR as set out in UDHR

Conflict Resolution or Reconciliation

trust promoting restorative justice where all parties with a stake in a particular conflict or offence come together to resolve collectively how to deal with its aftermath and implications for the future

Promotion of Religious or Racial Harmony or Equality and Diversity

this purpose will include a broad range of charitable activities: enabling people to understand the religious beliefs of others, promoting equality and diversity by eliminating discrimination on the grounds of age, race, sex, sexual orientation

Friends of three faith forum

Promotion of people of one faith to understand religious beliefs of others

Conjunction

where a trust lists a variety of purposes the conjunctions used determines whether a gift is to be construed as exclusively for charitable purposes

And

And is usually given a conjunctive construction so that charitable and benevolent purposes would be exclusively charitable

Re Sutton: And

gift to charitable and deserving objects was held exclusively charitable the word and was given a conjunctive interpretation so that only deserving objects which were also charitable were contemplated

Re Best: And

a gift to charitable and benevolent institutions were similarly held exclusively charitable - the conjunctive construction is only a prima facie guide that may be displaced

AG of the Bahamas v Royal Trust Co: And

a gift for purposes connected with the education and welfare of Bahamian children was in light of all the circumstances construed disjunctively and the gift therefore failed since it permitted the application of funds for educational purposes alternatively for welfare purposes which need not necessarily be educational

Blair v Duncan: Or

charitable or public purposes: HoL said this was read disjunctively so that the gift included public purposes which fall outside the scope of charities

Houston v Burns: Or

public, benevolent or charitable purposes failed

Chichester Diocesan Fund and Board of Finance v Simpson: Or

Gift in favour of charitable or benevolent objects was reluctantly held not to be exclusively charitable

Ag of the Caymen Island v Wahr-Hansen: Or

trust established for the benefit of any one or more religious, charitable or educational institution or instructions or any organisations or institutions operating for the public good was not exclusively charitable

IRC v McMullen

broad concept of education: covers skills and understanding not just limited to schools and colleges

Ag v Margaret and Regius Professors in Cambridge

charitable gifts have included the founding of a professional chair

Abbey Malvern Wells Ltd

Charitable gifts have included the endowment of schools and colleges

Case of Christ College Cambridge

charitable gifts include the payment of teachers and administrative staff of an institution

Customs and Excise Comrs v Bell Concord Educational Trust Ltd

Trust endowing fee-paying schools are charitable providing the school is non-profit-making or uses its profits for school purposes only

AG v Ross

purposes ancillary to teaching institutions may also be charitable, here the SU was held to be charitable as it furthered the educational function of the institution

Re Hopkinson

Propaganda is not educational nor is it research

Re Hopkins Wills Trust

is charitable, Francis Bacon as Shakespeare

Poverty

Relief a need that they have as a result of their condition of poverty, must operate to prevent poverty

Re Coulthurst

Poverty does not mean destitution, means persons who have to ‘go short’

Cawdron v Merchant Taylors School

relief could only be given to those who were in financial need or in other words those who would otherwise go short

Re Gwyon

A gift for provision of clothing for children was not held charitable since the terms of the gift didn’t exclude children from affluent backgrounds

Re Saunders Wills Trust

working class doesnt equal poor people R

Re Young

gift in favour of ‘distressed gentlefolk’ falls within meaning of poor

Re Clarke

person of moderate means falls within meaning of poor

Re Niyazis wills trust

Word hostel implied a degree of poverty

What constitutes relief of poverty

grants of money, provision of items such as clothes/furniture, payments for services, provision of facilities, travelling expenses to help people earn a living and funds for recreational pursuits

Densham v Charity Commission

allotments for the labouring poor was considered appropriate relief of poverty to be the subject matter of a charitable trusts

Purposes ancillary to religion

If advancement of religion it will be charitable

Re Hooper

the construction or maintenance of religious buildings held charitable

Re Pardoe

the construction or maintenance/provision of bells held charitable

Re Mylne

Provision for the missionaries was held charitable

Re Royce

Provision for Church Choir was held charitable

Re Flinn

gifts will be considered charitable provided they are exclusively for the spiritual work of the leader

Farley v Westminster Bank

a gift to a vicar for his work in the parish was held charitable

Re Simson

a gift to a vicar for his parish work was not held charitable since his parish work may include work not exclusively charitable

Advancement not merely belief

must promote maintain or practice the religion or encourage or increase belief in the faith concerned

United Grand lodge of ancient free and accepted masons of england v Holborn Borough Council

freemasonary not charitable as it merely encouraged its members to lead a good moral life

IRC v City of Glasgow Police Athletic Association

gifts that promote the efficiency of the police force will also be charitable

was not held charitable as the prime purpose must be to promote efficiency

Re Good

gift of plate for an officers mess was held charitable

Re Gray

gift for the promotion of shooting fishing cricket football and polo for a regiment was held charitable as it promoted physical efficiency of the army

CC guidance

Charitable activities would include providing equipment or services or encouraging recruitment to the services

Construction Industry Training Board v AG

promotion of trade and industry can be charitable

IRC v Yorkshire Agricultural Society

the promotion of agriculture and horticulture has also been held charitable

Brisbane City Council v AG for Queensland

provision for ‘showground’ encourages agriculture held as charitable

Hadaway v Hadaway

the promotion of the interests of individuals rather than industry in general will not be charitable

IRC v Oldham Training and Enterprise Council

a trust to promote trade commerce and enterprise providing support services and advice to and for new businesses was not exclusively charitable because of public benefit

Charitable Purpose List is not closed

also includes any purposes analogous to or within the spirit of those purposes or any recognised purposes

Hanchett - Stamford v AG

trusts that promote the welfare of animals in general are charitable but the main purpose cannot be political

Re Wedgwood

humane slaughtering of animals = valid charitable trusts because of the beneficial effects that the relief of cruelty to animals was expected to have on public morality

Re Greens Will Trust

Accepted Re Wedgwood and public morality

Re Moss

The welfare of cats and kittens was held charitable as was a home for lost dogs

Tatham v Drummond

RSPCA was held charitable

Re Murawski’s Wills Trust

Gift for animal sanctuaries was held charitable

Re Grove-Grady

Must show tangible public benefit, sanctuaries must either relieve cruelty or provide access to the public to view the animals, if it is to be regarded as benefit for the public

National Anti-vivisection Society v IRC

animal welfare cant be political

Re Verrall

the national trust is charitable as its objective is for the public benefit

Environmental Protection or Improvement

-charities concerned with the conservation of a particular species of animals or plant will be charitable including the provision of zoological gardens

-public benefit will normally only be satisfied if the public have access and if there are valid reasons PB will satisfy if organisation puts in place alternative means of informing public about its activities

-promotion of biodiversity has been recognised as a charitable purpose

-environmental campaign groups that have primarily political purposes will not enjoy charitable status

Recycling in Ottery

scrap yard where members of public could bring items for recycling was charitable

Joseph Rowntree Memorial Trust Housing Association Ltd v AG (relief of need)

overlaps with poverty

relief of unemployment cc 1999

is charitable if can demonstrate it was tackling unemployment either generally or for a significant section of the community

Fair trade mark

needs relieved doesnt just have to relate to the uk

IRC v Baddeley - provision of recreational facilities

Methodist mission but gave concerns to women’s institution that they wouldn’t qualify (not the case)

Re Hadden

A gift was made for the provision of playing field, parks and gymnasiums

Re Morgan

A gift for the provision of a public recreation ground for a particular parish was held charitable

Brisbane City Council v AG

a trust to provide an area for a park and recreational purposes was held charitable