Charitable Trust 2
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Transcript of Charitable Trust 2
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1) Relief Of Poverty.2) Advancement Of Education.3) Advancement Of Religion.4) Other Purposes Beneficial To The Community.
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RELIEF OF POVERTYNo definition of poverty.It does not mean destitution.It means that there is a want, that a person
has ‘to go short’ of something.The trust must be within the spirit and
intendment of the Preamble.It must be for the relief of such persons and
not merely their benefit.
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A) Disjunctive construction
Joseph Rowntree Memeorial Trust Housing v A.G [1983] 2 WLR 284 : Peter Gibson J :
“ The words “ aged, impotent and poor must be read disjunctively. It would be absurd to require that the aged must be impotent as it would be require to impotent to be aged or poor to be aged or impotent.”
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B) Attributable Condition“What is essential to the charitable purpose
is that it should relieve aged, impotent and poor people. The word ‘relief’ implies that the persons in question have a need attributable to their condition as aged, impotent or poor people . . .”
For g : Aids sufferer, cancer patient etc
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C) Poverty is not destitutionPoverty is not destitution.Poor is a relative term.An individual need not be destitute in order
to qualify as a poor person within the preamble.
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d) Not subject to Public Benefit.Trust for the relief of poverty form an
exception to the principle that every charitable trust must be for the public benefit.
The exception covers both the poor employer and their families.
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However there must be primary intent to relieve poverty amongst a particular class of person. If primary intent is to benefit particular person the trust is a private one and not charitable.
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ADVANCEMENT OF EDUCATIONPreamble 1601 : “the maintenance of schools of learning, free
school and scholars in universities and the education and preferment of orphans.”
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• Does not limit to poor classroom teaching.• Broad definition: teaching of ethic,
research, arts etc.• Incorporated Council of Law of
Reporting From England and Wales v AG (1972) Ch. 73.
• Buckeley LJ: “It now extends to improvement of useful
branch of human knowledge and public dissemination.”
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Now the category has grown to cover a very wide range of educational, eg: schools, universities, nursery, museums, zoos, public libraries and cultural activities such as drama, literature and fine arts.
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a) ResearchRequires more than mere accumulation of
knowledge.Sharing or teaching : must show that public
will benefit.What about other than scientific or medical
research ; will it be considered as charitable?
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Re Hopkins (1965) Ch 669A gift to the Francis Bacon Society : to be
earmarked and applied towards finding the bacon Shakespeare manuscripts.
Valid charitable trust
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b) Artistic and Aesthetic EducationRoyal Choral Society v IRC (1943) 2 All
ER 613.Society : To form and maintain a choir in
order to promote the practice and performance of choral works by way of concert or choral pageant in the Royal Albert Hall
Charitable society.
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C) Extra Curricular ActivitiesLondon Hospital Medical College v IRC
(1976) 1 WLR 613Students union is considered as charitable –
part of educational purpose of college and university.
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d) Political Propaganda in Subtle FormTrust for political purposes is not
charitable.Trust for advancement of education must
not be political at all. Eg : Trust for the release of prisoners of
conscience, for alteration of the law relating marriage and also to promote the principles of a political party are not charitable
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Bowman v Secular Society [1945] Ch 16
Lord Parker ‘a trust for the attainment of political
object has always been held invalid not because it is illegal . . . but because the court has no means of judging whether a proposed change in law will or will not be for the public benefit.’
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e) Sports as part of EducationPromotion of sports per se is not regarded as
charitable.Except if the promotion takes place in school
and universities.
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f) Education and Public Benefit.The Court will not allow the trust if some
people to be escaped from tax in order to educate their children.
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OPPENHEIM V TOBACCO SECURITIES LTD. (1951) AC 297
Trust for the education of children of employee of British American Tobacco Co Ltd and any of its subsidiary.
Not charitable: no connection with the public
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RE KOETTGEN’S WILL TRUST ( 1954) Ch 252
Trust for the promotion of commercial education for those who could not afford to pay it for themselves, with a preference to be given of up to 75% of the income to the employees of a particular firm.
Charitable
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1) Advancement of Religion.2) Other Beneficial Purposes
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RELIEF OF RELIGIONNo absolute definition of religion.It basically refers to the higher unseen
power.Monotheistic belief was an essential
qualification.
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Meaning of ReligionBowman v Secular Society ( 1917) AC
406 : Lord Parker: “any form of monotheistic theism will be
recognised as religion. Religion requires a spiritual belief, a faith, a recognition of some higher unseen power which is entitled to worship. It may include ( bit greater than) morality or recommended way of life.”
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Ethic is not religion.RE SOUTH PLACE ETHICAL SOCIETY (1980)
1 WLR 1565.The Society’s object: the study and
dissemination of ethical principles and cultivation of a rational religious sentiment.
Issue: whether it is charitable?
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Dillon J “ Religion is concerned with man’s religion
with God and ethics concerned with man’s relations with man…. It seems to me that two of the essential attributes of religion are faith and worship.”
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UNITED GRND LODGE OF ANCIENT FREE AND ACCEPTED MANSONS OF ENGLAND AND WALES V HOLBORN BOROUGH COUNCIL (1957) 1 WLR 1080
An organisation known as masonry: directed towards the leading of a good moral life and at the same time insisted on the belief in supreme creator.
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Donovan J : to advance religion means ‘to promote it, to
spread its message ever wider among mankind; to take positive steps to sustain and increase religious belief
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KAREN KAYEMETH LE JISROL V IRC [1932] AC 650
- an organisation set up to facilitate the settlement of Jews in Palestine and neighbouring lands was not considered as advancement of religion.
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Position in the 17th centuryRecognition of other Christine Sects such as
Catholic, Baptists, Methodists and Executive Brethren
All these come under/ within Christianity
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RE WATSON ( 1973) 1 WLR 1472Trust for the continuance of the work of God
in propagating the Holy Truth as in the Bible by financing the continued publication of the work of Hobbs – a leading member of a small group of undenominal Christians.
Held : It is charitable
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THORNTON V HOWE (1862) 31 Beav. 14
A trust for the publication of the writing of Joanna Southcott who claimed that she was pregnant with a child by the Holy Ghost and would give birth to the new Prophet.
Held : Charitable and the object was for the advancement of religion.
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No Priority Among Various Religions NEVILLE ESTATES LTD V MADDEN (1962)
Ch 832.As between different religions, the law stands
neutral, but it assumes that any religion is at least likely better than none.
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SATELLITE PUTPOSESRefers to the main activity of the
advancement of religion.Eg : trusts for the upkeep and maintenance of
religious building.Trust for benefit of priests, provision of
church bells, for retired missionaries, sick and aged clergy.
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Public Benefit and Religious TrustIt can be fulfilled by 2 ways, namely;A) Provide activities which are available to
the publicB) The presence among the public at a place
of worship have been improved.
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CasesRe Hetherington Gibbs v Mc Donnell
(1989) 2 All ER 129.A trust for the celebration of a religious rites.Held : Charitable. It does confer a sufficient
public benefit and improves those who attend it.
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Gilmour Coats [1949] AC 426. A trust of £500 for the benefit of Carmelite
Priory convent at Notting Hill. The Priory was a community of strictly
cloistered nuns which devoted their lives to prayer, contemplation and self-sanctification.
The nuns had no contact with the outside world.
Held : Lacked of the element of public benefit.
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Nerville Estates v Madden (1962) Ch 852
A trust for a synagogue which was not open to the public, only to the member of Catford Synagogue.
Held : Charitable for the advancement of religion.
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Other Purposes Beneficial To The CommunityThis is a very wide category.The list is not exhaustive.It comprises trust which the Court have held
charitable but do not come within the other three heads.
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The testThe test is what the law treats as charitable
NOT what the testator thought was charitable
Need to be within the spirit and intendment of the Preamble.
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Benefit1) Anti-vivisectionNational Anti Vivisection Society v
Inland Revenue Commissioner (1948) AC 31
A society claimed exemption from tax. The object was the suppression of vivisection. In England there was a strong lobby to stop the elements of experimenting on animals
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The Court had to consider two thingsA) The protection of animals from cruelty is a
charitable purposesB)Vivisection a necessary part of medical
research : it will benefit the communityHeld : The society was not established for
charitable purposes
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Lord Simmonds : “ . . .in order to abolish vivisection it would be necessary to repeal the Cruelty of Animals Act 1876 and replace it with a new enactment prohibiting vivisection altogether.”
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ii) Protection and benefit of animalsTrust for the welfare of animals generally are
charitable except if it is made for specified animals.
The charitable status of gifts to animals was originally limited to the welfare of animals which were useful to man.
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CASESRe Wedgwood (1915) 1 Ch 113A testatrix by her will gave her residue upon
trust to be applied for the protection and benefit of animals.
Held : There was a charitable trust. To promote public morality and prevent cruelty to animal
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London University v Yarlow (1857) 1 DE & G 72
A trust to establish a hospital in which animal useful to mankind will be treated and cured.
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Re Grove Grady [1929] 1 Ch 557 A trust for the benefit of birds and other
animal to build a sanctuary for them ; this is to free them from human molestation.
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Social Sporting and Recreational TrustIRC v City of Glasgow Police A.S (1953)
AC 380.An association was established and the
object is to encourage and promote all forms of atheletic sports and general pastimes.
Whether the Association was entitled to exception form income tax on the ground that it was a body of persons established for charitable purposes only.
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OthersTrust for promotion of efficiency of the
fighting forces through promotion of physical efficiency, a gift to my country, promotion for a voluntary fire brigade, a gift for the general promotion of agriculture have all been held as valid charitable trust under the fourth head.
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