Charities-Trust Essay

The legal definition of charity has historically been somewhat elusive and stands distinct from any understanding of charity in a general or popular sense. As Lord Wright observed, in its legal sense the word “charitable is a word of art, of precise and technical meaning”[1]. Viscount Simmonds further remarked that, “no comprehensive definition of legal charity has been given either by legislature or in judicial utterance, there is no limit to the number and diversity of ways in which man will seek to benefit his fellow men”[2]. The Preamble to the Charitable Uses Act 1601, also referred to as the Statute of Elizabeth I, contained a list of purposes which were then regarded as charitable. It assumed a central role for the courts as a reference point or catalogue of accepted instances of charity until almost 300 years later when Lord MacNaughten in the Pemsel case, famously classified charitable objects into four principal divisions: (i) trusts for the relief of poverty, (ii) trusts for the advancement of education, (iii) trusts for the advancement of religion, (iv) trusts beneficial to the community not falling under any of the preceding heads. These four heads of charity were used as reference whenever the inherent charitable nature of a purpose or institution was questioned until the Charities Act 2006 received royal assent. Section 2(2) of the 2006 Act now provides a modern statutory definition of charity by listing 13 descriptions of purposes deemed charitable at law. In order to be charitable, an organisation has to be established for one or more purposes within the descriptions recognised by the law as capable of being charitable, and for the public benefit.

Charity law in England and Wales has developed within the context of the traditional monotheistic religions but it has embraced for many years religions other than Christianity and Judaism. In Bowman[3], Lord Parker effectively held that it was not just the promotion of Christianity that would be

Bibliography: Charity Commision Publications • Charities and Public Benefit (January 2008) • The Advancement of Religion for the Public Benefit (December 2008) • Consultation on draft supplementary guidance on Public benefit and Advancement of religion (Feb 2008) • Decision of the Commissioners (Application by the Church of Scientology England and Wales for registration as a Charity) [November 1999] • Analysis of the Law underpinning the advancement of religion for the public benefit (December 2008) • Review of Charity Commision guidelines on public benefit (February 2009) I came across references from the first 2 documents published by the Charity Commission in the above list whilst reading Haley & McMurtry Cases • The Church of Scientology case (Decision of the Charity Commissioners of 17 November 1999) • Campbell and Cosaus v UK (1982) 4 EHHR 293 at 304 • Thornton v Howe [1862] 31 Beav 14 at 20 • Re Watson [1973] 1 WLR 1472 • Re Joy, Purday v Johnson (1888) 60 LT 175 qt 178 • Re Jackson, Midland Bank Executor and Trustee Co Ltd v Archbishop of Wales [1930] 2 Ch 389 • Trustees of Cookstown Roman Catholic Church v IRC (1953) 34 TC 350 • Re Schoales [1930] 2 Ch 75 • Re Maguire (1870) LR 9 Eq 632 [3] Bowman v Secular Society [1917] AC 406 [4] The case of The Church of Scientology(England and Wales)(Decision of the Charity Commissioners of 17 November 1999) [9] Campbell and Cosaus v UK (1982) 4 EHHR 293 at 304 [10] Cocks v Manners [1871] LR 12 Eq 585.