Karteikarten
Charities Act 2011 - charitable heads
Karten in diesem Stapel (34)
- 1The Charities Act 2006/20112006 Act - reformed the law
2011 - consolidated the Charities Act 1993 and 2006 - 2What is a charity?s.1 of the CA 2011 - An institution which is established for charitable purposes only and fails to be subject to the control of the High Court in the exercise of its jurisdiction with respect to charities.
- 3What is a charitable purpose?s.2(1) - Charitable purposes are defined as those that fall under s.3 and those for which there is a public benefit as held under s.4.
- 4Charitable purposes under s.3a. prevention/relief of poverty
b. advancement of education
c. advancement of religion
d. advancement of health
e. advancement of citizenship/community development
f. advancement of arts, culture, heritage or science
g. advancement of amateur sports
h. advancement of human rights/conflict resolution/racial and religious harmony/ equality
i. advancement of environmental protection/improvement
j. relief of those in need by reason of youth, age, ill health, disability, financial hardship or other disadvantage
k. advancement of animal welfare
l. promotion of efficiency of the armed forces under the Crown / police, fire, rescue and ambulance services
m. any other purpose within subsection 4 (subsection 4 includes case law unless it conflicts with statute) - 5(a) Prevention of relief of povertyClear words suggesting the prevention of poverty need to be used.
The purpose must be exclusively charitable - all members must be poor. - 6Re YoungA trust for 'distressed gentlefolk' was valid
- 7Re GardomA trust for 'ladies of limited means' was valid
- 8Re ScarisbrickA trust for the relations of the testator's son who were in 'needy circumstances' was valid.
- 9Re GwyonThe trust did not clearly state that boys had to be children of poor parents and therefore, trust was invalid.
- 10(b) Advancement of educationRelates to education regarded as 'extending to the improvement of a useful branch of human knowledge and its public dissemination'.
- 11Re DeliusThis includes schools, universities, museums, scholarly societies etc
- 12Re PinionExpert evidence can determine what can be held as education although it is often open to wide interpretation.
- 13(c) Advancement of religionA religion under s.3(2)(a) of the Act is defined as including a religion which involves belief in more than one God, or in no God.
- 14Re HetheringtonAncillary matters to religious purpose also qualify as charitable purposes (public masses/stained glass windows)
- 15Thornton v HoweBeliefs and practices regarded as ridiculous or unorthodox will not be included.
- 16(d) Advancement of health / saving lives of othersIncludes the prevention of relief of sickness, disease or human suffering.
- 17Smith's Will TrustTrusts for the benefit of hospitals will fall under this heading.
- 18(e) Advancement of citizenshipThis includes rural or urban regeneration and promotion of civil responsibility, volunteering and the effectiveness of charities
- 19IRC v Oldham Training and Enterprise CouncilThe objects included promotion of industry, commerce and enterprise. Therefore, trust was not valid under this heading.
- 20(f) Advancement of art, culture, heritage and scienceUsed to have to be allied with an educational purpose. Now recognised as a separate charitable head.
- 21Re PinionWhether a purpose will be held as falling under this head will depend upon judge's evaluation of its quality.
- 22(g) Advancement of amateur sportsWould traditionally only be charitable if allied with education. No longer the case.
Under s.2(3)(d) - sports means sport/game which promote health by involving physical or mental exertion. - 23Re DupreeThe court held that a chess tournament was a form of sport.
- 24Re NottageLord Vaisey highlighted that possible 'slippery slope'. Could bridge, draughts and collecting stamps be held as valid under the Act?
- 25(h) Advancement of human rightsNew heading and has been met with controversy. Charity Commission has issued guidance through the RR12 The Promotion of Human Rights.
- 26McGovern v AGExample.
- 27(i) Advancement of environmental protectionNational Trust was recognised as trust in the early 20th Century.
- 28Re GranstownGift for the preservation of natural amenities.
- 29(j) Advancement for those in need for reasons of youth, age, ill health, disabilityVery wide scope to this heading.
- 30(k) Advancement of animal welfareThis will not include providing for the welfare of a particular animal.
- 31National Anti-Vivisection v IRCSociety that existed to stop experiment of animals was not charitable due to the detriments outweighing public benefits.
- 32Re WedgewoodThis can include improving methods of slaughtering animals.
- 33(l) Promotion of efficiency of armed forces and fire / rescue/ ambulance servicesIncludes advancement of public services
- 34Re GrayA gift to promote sport in a regiment was valid as it improved the physical efficiency of those in the army.
Informationen
- Beschreibung
- Equity and Trusts (Block 2 - Charitable trust) Karteikarten am Charities Act 2011 - charitable heads, erstellt von Chantal Briancon am 19/04/2018.
- Erstellt von
- Chantal Briancon
- Aufrufe
- 5
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