Operation of the Charity in UK Law

Leading Cases
  • Re Tacon.; Public Trustee v Tacon
    • Court of Appeal
    • 19 December 1957

    : it is well established that in the case of a gift to a charity (that is, to some body of persons or organization admittedly charitable) where no general charitable intention is present, then (1) if the charity has ceased to exist before the Will comes into operation, the felt lapses; but (2) ii the charity is still in existence at the date mentioned, it is effective as a gift to the extent the interests of the next of kin (or of whoever else take in default of the charitable interest taking effect) are forever excluded notwithstanding the later dissolution or disappearance of the charity.

    But the test of vagueness or uncertainty or impracticability is to be applied at the date of the Testator's death; if at that date the disposition is shown to be impracticable (confining myself henceforth to that case) – that is, incapable for any reason of practically initiated or administered then the gift fails altogether and the next-of-kin (or whoever else are entitled in default) take.

  • Muman v Nagasena
    • Court of Appeal (Civil Division)
    • 01 July 1999

    "Charity proceedings" are defined in section 33(8) as meaning proceedings in any court (so that includes the County Court) in England or Wales brought under the court's jurisdiction with respect to charities or brought under the court's jurisdiction with respect to trusts in relation to the administration of a trust for charitable purposes. That is to prevent charities from frittering away money subject to charitable trusts in pursuing litigation relating to internal disputes.

  • Chichester Diocesan Fund & Board of Finance (Incorporated) v Simpson
    • House of Lords
    • 21 June 1944

    Most of the cases which have arisen have been due to a tendency on the part of testators to associate with the word "charitable" other words of vague import. The present is one of these. Here the bequest is in favour of "such charitable institution or institutions or other charitable or benevolent object or objects in England as my acting executors or executor may in their or his absolute discretion select".

    It is a cardinal rule, common to English and to Scots law, that a man may not delegate his testamentary power: to him the law gives the right to dispose of his estate in favour of ascertained or ascertainable persons. To this salutary rule there is a single exception: a testator may validly leave it to his executors to determine what charitable objects shall benefit, so long as charitable and no other objects may benefit.

  • Reverend Berhanu Bisrat and Others v Archimandrite Aba Girma Kebede and Others
    • Chancery Division
    • 13 February 2015

    I think one has to be careful of the use of the word "beneficiary" in this context. A charitable trust, as such, does not have beneficiaries in the same sense as beneficiaries under a private trust. No individual has any proprietary interest in the charity's assets and funds as such, but a person may become a beneficiary in a loose sense as an object of the charitable trust. The advancing of the Ethiopian Orthodox faith would, in one sense, embrace all those of that faith.

  • Bayoumi v Women's Total Abstinence Union Ltd and Another
    • Court of Appeal (Civil Division)
    • 05 November 2003

    It remains, however, to consider whether the agreement is made void by section 36(3). As I have said, earlier in this judgment, a contract into which, by virtue of section 36(3) of the Act, it was unlawful for the charity trustees to enter will, prima facie at least, be void for that reason.

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Legislation
  • Charities Act 1993
    • UK Non-devolved
    • January 01, 1993
    ...... I . The Charity Commissioners and the Official Custodian for Charities Part I . The ...their operations during that year, and he shall lay a copy of. the report before each ......
  • Charities Act 1960
    • UK Non-devolved
    • January 01, 1960
    ...... by or with respect to charities or with respect to gifts to charity, and for purposes connected therewith. . Be it enacted by the Queen's ...operations during that year, and he shall lay a copy of the report. before each ......
  • The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009
    • UK Non-devolved
    • January 01, 2009
    ...... the European Communities Act 1972 in relation to the creation, operation, regulation or dissolution of companies and other forms of business ... SCH-1.2 . . “2 Where a charity is a company, an amendment of its articles so as to add, remove or alter a ......
  • Digital Economy Act 2017
    • UK Non-devolved
    • January 01, 2017
    ......S-53 . Duty to review operation of Chapter 53 Duty to review operation of Chapter . . (1) As soon as ... (b) any charity. . . (12) In subsection (11) “charity” means a body, or the trustees ......
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Books & Journal Articles
  • THE PRIVATE LAW OF PUBLIC TRUSTS
    • Nbr. 45-3, May 1982
    • The Modern Law Review
    ...... THE PRIVATE LAW OF PUBLIC TRUSTS I. INTRODUCTION THE Charity Commission, in one of its annual reports informed us of ... in -- ~ close co-operation" with the Charity Commission. ‘‘ with an interest ” or ‘\xE2"......
  • The Oxford Friends and Family Empowerment (OFAFE) service: support and education for those affected by friends or family with personality disorder
    • Nbr. 15-4, December 2010
    • Mental Health Review Journal
    • 58-62
    The Oxford Friends and Family Empowerment (OFAFE) service is a carer support service that originated in a collaboration between the Oxfordshire Complex Needs Service and the national mental health ...
    ...... Oxfordshire Complex Needs Service and the national mental health charity Rethink. OFAFE provides support and education for adults supporting ... This paper describes the background and operation of the OFAFE service, along with the early stages of the ......
  • China’s dirty laundry – international organizations posing a risk to China’s AML systems
    • Nbr. 21-2, May 2018
    • Journal of Money Laundering Control
    • 189-202
    Purpose: This paper aims to review some of the current challenges that international money laundering schemes are posing in the Chinese banking sector. Anti-money laundering (AML) systems in China ...
    ...... suspected embezzlement and money laundering,and yet is still in operation.Findings –The paper considers the complexitiesof this organization and ow a seemly innocent link to aused clothing charity can fundan international organization spanning several countries. Thepaper ......
  • Reviews
    • Nbr. 31-2, March 1968
    • The Modern Law Review
    Changing Concepts of Crime and its Treatment. Edited and introduced by Hugh J. Klare Some Problems of the Constitution. By Geoffrey Marshall and G. C. Moodie. Fourth Edition. Equity and the Law of ...
    ...... of the administrative powers and duties of the Charity Commissioners and charity trustees. The legal provisions of the ... A good deal about the operation of the legal provisions resulting from that Report can be ......
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Law Firm Commentaries
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Forms
  • Chapter CG66623
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ......See CG37000+. If the person who becomes absolutely entitled is a charity TCGA92/S257(3) treats the trustees as having disposed of and reacquired ...TCGA92/S257(3) preserves the operation of TCGA92/S73. This means the trustees are treated as disposing of the ......
  • Chapter ERSM100400
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    • HM Revenue & Customs
    ......Examples 13. The following examples illustrate the operation of these rules:. A medical charity sets up a subsidiary for research. ......
  • Chapter CA32205
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ......2. carrying out any other agricultural operation on land occupied by another person, or. 3. threshing the crops of another ...For example, a charity may rent a building in which it makes goods to sell in its shops. The ......
  • Chapter TCTM04228
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ...... under an approved payroll deduction scheme for payments to charity (under section 713 of the ITEPA 2003). This is the income tax deduction. ... the purposes of tax credits, where one of these schemes is in operation the taxable income figure should be used. ......
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