Charity Law Coursework
It is well established that the advancement of religion is a charitable purpose. Although the laws relating to charities mostly developed from Judaeo-Christian context[1] more faiths and sects have now been accepted to fall under this category. To understand how these changes developed it is necessary to investigate how the courts previously determined charitable status for an organisation under the head of advancement of religion.
There is no statutory definition of charity however before any organization can be accepted as a charity three conditions must be satisfied. The organisation must be within the ‘spirit and intendment’ of the preamble to the Charities Uses Act 1601.[2] It must exist for the benefit of the public and must be exclusively charitable.
Prior to the Charities Act 2006 the Statute of Elizabeth 1 contained a list of instances that were regarded as charitable purposes. The courts often referred to the Preamble for guidance. Although it was been repealed it still inspires the law relating to charities. The advancement of religion was not mentioned in the Preamble however the closest approach was by analogy to the ‘repair of churches’.
In Scottish Burial Reform and Cremation Society v Glasgow City Corporation[3] it was held that the provision of a crematorium was charitable.[4] Similarly in Re Vaughan[5] the up keeping of burial ground was held charitable. The courts held there was no distinction in a gift to ‘repair God’s house or God’s Acre.’[6]
The preamble lacks any suggestions to include other faiths as the only reference to religion was to the ‘repair of churches.’ This can be interpreted as advancement of Christianity and not religion.
Picarda[7] says ‘the purpose of the preamble was to illustrate charitable purposes than draw up an exhaustive definition.’
It may seem that there was some leeway and flexibility to include different faith groups by analogy within the purposes listed in the preamble.
However the Goodman
There is no statutory definition of charity however before any organization can be accepted as a charity three conditions must be satisfied. The organisation must be within the ‘spirit and intendment’ of the preamble to the Charities Uses Act 1601.[2] It must exist for the benefit of the public and must be exclusively charitable.
Prior to the Charities Act 2006 the Statute of Elizabeth 1 contained a list of instances that were regarded as charitable purposes. The courts often referred to the Preamble for guidance. Although it was been repealed it still inspires the law relating to charities. The advancement of religion was not mentioned in the Preamble however the closest approach was by analogy to the ‘repair of churches’.
In Scottish Burial Reform and Cremation Society v Glasgow City Corporation[3] it was held that the provision of a crematorium was charitable.[4] Similarly in Re Vaughan[5] the up keeping of burial ground was held charitable. The courts held there was no distinction in a gift to ‘repair God’s house or God’s Acre.’[6]
The preamble lacks any suggestions to include other faiths as the only reference to religion was to the ‘repair of churches.’ This can be interpreted as advancement of Christianity and not religion.
Picarda[7] says ‘the purpose of the preamble was to illustrate charitable purposes than draw up an exhaustive definition.’
It may seem that there was some leeway and flexibility to include different faith groups by analogy within the purposes listed in the preamble.
However the Goodman