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Flashcards

Charitable Trusts

Nivethika Thayalacumar Inglês 53 flashcards

Flashcards do conjunto (53)

  1. 1Charitable TrustsLord Elden - Marice v Bishop of Durham
    The Courts simplified the task of determining charitable status.
  2. 2Charitable TrustsLord Macnaughter - Commissioners for special purposes of Income Tax Pemsel [1891] -
    Established the 4 heads of charity:
    1. The relief of poverty
    2. Advancement of religion
    3. Advancement of education
    4. Other purposes to benefit the community.
    EVERY HEAD MUST CONTAIN A PUBLIC BENEFIT - SOCIALLY USED AND AVAILABLE TO THE GENERAL PUBLIC
  3. 3Charitable TrustsR (Independent Schools Council) v Charity Commission for England and Ors [2012] - Law had developed differently in relation to different heads of charitable endeavour.
    Evershed MR - Re Coulthurst [1952] - clearly established that poverty does not mean destitution....word is wide and somewhat indefinite....person who [has] to 'go short' in the ordinary acceptance of that term due regard to having been had their status in like and so forth.
  4. 4Charitable TrustsBraddley v IRC [1953] - The gift must go towards relieving the condition of poverty.
    Judge Haram
    - A gift to amuse the poor would not relieve them, therefore, would not be considered charitable.
  5. 5Charitable TrustsBrowne v King [1885] - A gift for the benefit of the children of the tenants of an estate did not qualify.
    MR Porter: There is nothing to guide me in deciding that a gift for children of poor persons or persons in great need.
  6. 6Charitable TrustsTrusts will qualify as charitable where they are the benefit or the poor in Attorney General v Matthews 1677, for the poor of a particular area of Attorney General v Exeter Corporations 1826 or the poor of a particular religious denomination Attorney Gerneral v Wansay 1808: RE Wall 1889
  7. 7Charitable TrustsPublic benefit requirement: will not qualify if it is a gift to specified poor individuals but will if the gift is to a class of the poor.
  8. 8Charitable TrustsMartin: English Position:
    The public benefit requirement has been reduced almost 'vanishing point' largely as a result of 'poor relation' trusts.
  9. 9Charitable TrustsThese trusts constitute on exception to the general principle laid down my
    Green MR
    - Re Compton [1945]
    'A gift under which the beneficiaries are defined by reference to a purely personal relationship to a named propositus, cannot on principle be a valid charitable gift.'
  10. 10Charitable TrustsRe Scarisbrick [1951] Evershed MR justified 'poor relation trusts:' 'The 'poor relations' cases may be justified on the basis that the relief of poverty is so autistic, a character that the public element may necessary be inferred thereby or they may be accepted as a hallowed; if illogical exception'
  11. 11Charitable TrustsHouse of Lords - Dingle v Turner [1972] approved statement made by LJ Jenkins in Re Scarisbrick: 'to the effect that the true question must be whether the gift was really for the relief of poverty amongst a class if persons or merely a gift to an individuals.
  12. 12Charitable TrustsSimilarly, trusts have also and been upheld as charitable where they are for the benefit of employees - Re Gosing [1900]
    and poor members of a mutual benefit society - Spiller v Maude [1881] and of a social club - Re Young [1955]
  13. 13Charitable TrustsTrusts 'for the benefit and advancement and propagation of education and learning in every part of the world.' Whicker v Hume [1858] a gift to particular schools of colleges Incorporated Society v Richards [1841] to found a scholarship R v Newman [1684]
  14. 14Charitable TrustsIRC V Mcmullen [1981] - A Trust was held charitable where it aimed 'to organise or provide or assist in the organisation or provision of facilities in which will enable and encourage pupils at schools and universities in any part of the united kingdom to play association football or other sports.
  15. 15Charitable TrustsAesthetic education has been found to be charitable for: the support of museums - British Museum v White [1826] the promotion of an appreciation - Re Shaw's Will Trust and music - Re Delivs [1957]
    Royal Choral Society IRC [1943]
  16. 16Charitable TrustsA narrow view of education including research was taken in Re Shaw where a bequest for research into the advantages of reform of the alphabet was not charitable. Judge Haram 'if the object be merely the increase of knowledge that is not itself a charitable object unless it be combined with teaching or education.' He did not recognise such research as having a benefit to the community.
  17. 17Charitable TrustsHowever, a more liberal view was put forwards in Re Hopkins Will Trusts [1965] This concerned a gift for finding the Bacon- Shakespeares manuscripts, where Lord Justice Wilberforce described education as: ' certainly extending beyond teaching and that the requirement is that, in order to be charitable, research must either be of educational value to the researcher or must be directed as to lead to something which will pass into the store of educational material.'
  18. 18Charitable TrustsThe requirement that research is shared r published was reiterated in Incorporated Council for Law Reporting England and Wales v Attorney General [1972] - where the majority of the Court of Appeal found that the council's activities fell under the second MacNaughton category. Lord Buckley - The advancement of education must extend 'to the improvement of a useful branch of human knowledge and its public dissemination. Lord Foster - 'Ought to be registered as a charity.'
  19. 19Charitable TrustsRe Worth Library 1995 - Judge Keane 'appears to have supported the more liberal view expressing concern that Re Shaw might exclude trusts for the encouragement of academic research which could reasonably be regarded as having a public benefit.'
  20. 20Charitable TrustsVerge v Sommerville [1924] - A gift for the advancement of education must be for the public generally or of an 'appreciably important class' of the public.
  21. 21Charitable TrustsRe Compton [1945] - The Court of Appeal held a trust for the education of the descendants of 3 names individuals not to be charitable.
    Lord Greene 'A gift under which the beneficiaries are defined by reference to a purely person relationship...cannot on principle qualify as charitale.'
  22. 22Charitable TrustsOppenhiem v Tobacco Securities Trusts Co Ltd [1951] - The House of Lords held that a trust for the education of children of employees or former employees of a tobacco company or its subsidiaries (employees exceeds 1110,000 at the time of settlement) failed to qualify. Lord Simonds 'the quality which distinguishes them [beneficiaites] from other members of the community, so that they form by themselves, a section of it must be a quality which does not depend on their relationship to a particular individual.'
  23. 23Charitable TrustsDingle v Turner - Lord Cross took the view that whether the beneficiaries constitutes a section of the community is essentially one of degree and also expressed concern that the court in Oppenheim had been 'pretty obviously influenced by consideration of a perceived undeserved fiscal immunity which would be the result of a finding of charitable status.
  24. 24Charitable TrustsHowever while a trust to educate a donor's relatives will not qualify, a gift to an educational institute with a direction that preference be to given to the 'founders Kin' may constitute as a charitable trust. - Spencer v All Souls College 1762
    Attorney General v Sidney Sussex College 1849
  25. 25Charitable TrustsRe Compton
    Greene MR - made it clear that the primary purpose must be to endow a college for educational purposes and that the preference afforded to his own family must be merely a method of giving effect to his intention.
  26. 26Charitable TrustsThe principle was recognised by Upjohn J in Re Koettgen's Will Trusts [1954] - where it was upheld as charitable a trust to further commercial education of British-born persons which included a direction that preference is to be given to employees of a particular firm.
  27. 27Charitable TrustsGenerally, the courts do not prefer one religion over another - Gilmour v Coats [1949]
    Cross J - 'As between different religions the law stands neutral but it assumes that any religion is at least better than none.' - Neville Estates Ltd v Madden [1962]
  28. 28Charitable TrustsIn Keren Kayemeth Le Jisroel Ltd v IRC [1931] - Hanworth MR - described this category of charity to include ''the promotion of spirtual teaching in a wide sense and the maintenance of the doctrine on which it rests and the observances that serve to promote and manifest it.
  29. 29Charitable TrustsRe Watson [1973] - The courts have taken a relatively flexible attitude and will not disqualify a religious movement from having charitable status for inter alia having only limited support.
  30. 30Charitable TrustsR(Hodwin) v Register of Birth,Death and Marriages [2013] - This case decided whether a scientology church was a place of meetings for religious worship as required by the Places of Worship Registraion Act 1855 in order for a valid marriage to be celebrated there. It was concluded they did; taking the meaning of religion from the 2011 Act. The Church of Scientiology does not currently enjoy charitable status, although that may change in the comments made by the Supreme Court in this case.
  31. 31Charitable TrustsGilmour v Coates [1949] - Court declared a Trus of £500 for the Roman Catholic Carmelite Priory in London. This order as distingushed from an active order. The nun argued that this order benefited the wider public as they prayed on behalf of all mankind, their lives set a good example and any female Catholic could become a nun.
    Held: All arguments were rejected.
  32. 32Charitable TrustsDifficult to define - LJ Lindley - 'This category does not extend to all objects of ''public general utility'' - Re MacDuff [1896]
  33. 33Charitable TrustsViscount Cave - Attorney General v National Provincial and Union Bank of England - ''Lord Macnaughten did not mean that all trusts beneficial to the community are charitable but that these were certain charitable trusts which fell into this category.
  34. 34Charitable TrustsLord Russel - More relaxed view of McNaughten's 4th category in Incorporated Council for Law Reporting for England and Wales v Attorney General - 'finding that where a purpose is shown to be of sufficient benefit or unity to the community its prima facie charitable in law.
  35. 35Charitable TrustsRe South Place Ethical Society [1980] - Dillon J - Purposes can be determined to be with the fourth category by 'analogy from what is already stated in the preamble statute of Elizabeth or from what has already been held to be charitable within this category.
  36. 36Charitable TrustsTrustees of the Londonary Presbyterian Church House v Commissioner of Irland Revenue [1946] - LJ Bablington stated that in relation to the fourth category: 'there can be no charity until it is shown that the gift is to or for the benefit of the public or a section of the public.
  37. 37Charitable TrustsIRC V Baddeley [1955] (Lord Reid) - Lord Sommmerveil states that 'I cannot accept the principle that a section of the public sufficient to support a valid trust in one category must as a matter of law be sufficient to support a trust in any other category [and that] there might well be valid trust for the promotion of religion benefiting a very small class. It would not follow that a recreation or and for the exclusive use of the same calss would be a valid charity.
  38. 38Charitable TrustsLord Cross - Dingle v Turner [1972] - ''the question of whether or not the potential beneficiaries of a trust can fairly be said to constitute a section of the public [M]uch must depend on the purpose of the trust.''
  39. 39Charitable Trusts'the relief or aged, impotent and poor people' - Re Robinson [1951] Judge Vaisey upheld a bequest to ''old people over 65 years in a district and in
    Re Glyn's Will Trusts [1950] Danckwerts J 'confirmed that the elderly people to benefit need not necessarily be poor.'
    Joseph Rountlee Memorial Trust Hosptial Association Ltd v Attorney General [1988]
  40. 40Charitable TrustsQualifying gifts include a bequest for blind children Re Lewis [1955] a gift for the sick and wounded Re Hillier [1944] 'a gift to provide a home of rest that shall afford the means of physical and of mental recuperation to persons in need.' Re Chaplin [1933] Re Cole [1958] 'held a gift for the general benefit and welfare of children in a country council run home was too wide to be regarded as charitiable.
  41. 41Charitable TrustsRe Resch's Will Trusts [1969] - Lord Wilberforce states ' A hospital does not lose its charitable status..because charges are made to the recipients of benefits.' However, he stressed that a hospital might not qualify where it is carried out commercially ie with a view to making profits for private individuals or that the benefit it produces are not for the public or a sufficiently large section of the public to satisfy the necessary tests or public character.
  42. 42Charitable TrustsRe Nottage [1895] concerned a trust to provide a prize of a yacht racing, the Court of Appeal emphasised that a gift serves to encourage sport for its own sake was not in itself charitable. However, where such a gift serves a more general charitable purpose it may qualify.
  43. 43Charitable TrustsRe Gray [1925] A gift for the promotion of sport in the army was upheld as it 'might reasonably be supposed to encourage physical efficiency. Also gift for the promotion of sports in school will be upheld as being for the advancement of education - Re Mariette [1915].
  44. 44Charitable TrustsAmateur sport was held to be charitable IRC v McMullen [1981]
    The provision of leisure facilities such as parks Brisbane City Council v Attorney General for Queenland [1979] and playing field Re Hadden [1932] A village club and reading room Re Snowcroft [1898] have been found to be charitable objects.
  45. 45Charitable TrustsAs early as 1857 court held that a bequest 'for the establishment of hospital in which animals which are useful to mankind should be properly treated and cured, the nature of their disease investigated with a view a view to public advantage was charitable. - Animals are useful to mankind. If a trust aids domesticated animals and helps human and can be for the public benefit.
    University of London v Yarrow [1857]
  46. 46Charitable TrustsTrusts which reduce the pain and suffering of animals have been held to be charitable.
    Re Wedge Wood [1914] These charities benefit the human public because it makes them better people. The 2011 Act merely stated the 'advancement of animal welfare' so arguably now encompasses areas not previously covered by the case law.
  47. 47Charitable TrustsCy Pres Doctrine - Section 62 2011 Act recognizes that there are a number of situations where it may be impossible, impractical, unsuitable or ineffective for a charity to actually run.
    Small charities can be merged with larger ones this used to be done by the courts but now carried out by the CHARITY COMMISSION.
  48. 48Charitable TrustsRe Campden Charities [1881]
    The Campden's left land in Shepherd's Bush and Kensington producing an annual income of £10. Half was to be given to the poor and needy of Kensington and the other half to pay for the apprenticeship of a boy of the parish. By the date of the case land produced an annual income of £2,200. The charity commission drew up a scheme to spend the money more widely. Held: The scheme is made in pursuance of what is commonly called CY-PRES doctrine and in cases like this it is applied where from lapse of time and change of circumstance is no longer possible beneficiary to apply to the property left by the donor in the exact way in which he has directed it to be applied.
  49. 49Charitable TrustsSubsequent failure: This is where the property has been given to a valid charity which then stops operating. In these cases it will be applied to another charity which is similar - Phillps v Royal Society for the Protection of Birds [2012]
  50. 50Charitable TrustsInitial failure: This is where the charity fails from the start, usually at the date of death of the testator.
    Kings v Bultitude [2010] Mrs Schroder died in 2008 and left the residue in her will to ' The Trustees of the Ancient Catholic church of the Good Shephard at present meeting at Rockwood Road London for the purposes of the said church. The primate of the church had been Mr Schroder, the husband of the deceased and had run the church until his death in 1985. Mrs Schroder then ran it until her death when it ceased to operate -Charitable was a gift - advancement of religion. This case was initial failure - since without her it ceased to exist. Thus her residuary estate can only go to charity if it was her general intention, there was not so it could not pass.
  51. 51Charitable TrustsA Specific Charitable Intention: This is where the gift is so specific that the court is unable to give the property to any other charity and the gift then reverts to initial estate.
    General Charitable Interest:
    If there is a general charitable interest the court can use the doctrine in order to give effect to the wishes of the testator.
  52. 52Charitable TrustsRe Harwood [1936]
    In 1925 the testatrix left £100 to the Wisbech Peace Society, £300 to the Belfast Peach Society and £300 to the Dublin Peace Society. Wisbech had existed bute ceased to exist by the date of her death in 1934. Belfast had never existed. Dublin had existed but ceased to exist before the date of the Will. In realtion to Wisbech Cy-Pres could not apply as it was specific. It could apply to Belfast as it had never existed and a general charitable intention was inferred as it could be in the case of Dublin.
  53. 53Charitable TrustsRe Jenkins Will Trust [1966] The Testatrix divided her property into 7 equal parts. 6 were charitable institutions but the 7th was to go to the British Union for the Abolition of vivisection, to do all in its power to get an act to prohibit unnecessary cruelty to animals. This was deemed political and not charitable. An NON-CHARITABLE CANNOT BE TURNED INTO CHARITABLE BY CY-PRES.

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FlashCards sobre Charitable Trusts, criado por Nivethika Thayalacumar em 08-05-2017.
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