Type of Charity in UK Law

Leading Cases
  • Scottish Burial Reform and Cremation Society Ltd v Glasgow Corporation
    • House of Lords
    • 26 Julio 1967

    The latter requirement does not mean quite what it says; for it is now accepted that what must be regarded is not the wording of the preamble itself, but the effect of decisions given by the courts as to its scope, decisions which have endeavoured to keep the law as to charities moving according as new social needs arise or old ones become obsolete or satisfied.

  • Commissioners of Inland Revenue v City of London
    • House of Lords
    • 20 Abril 1953

    The sum, in my opinion, is in no different position from a sum (having the requisite quality of recurrence) paid without conditions or counter stipulations out of taxed income under a covenant by a private individual to any charitable body. The Crown would neither admit nor deny that such a payment would be an annual payment to the charity within the meaning of Case III, or that the party paying it would be entitled to retain the tax, or that the charity would be entitled to recover it.

  • Commissioners of Inland Revenue v Baddeley and Others (Trustees of the Newtown Trust)
    • House of Lords
    • 17 Febrero 1955

    For example, a bridge which is available for all the public may undoubtedly be a charity and it is indifferent how many people use it. But confine its use to a selected number of persons however numerous and important: it is then clearly not a charity. It is not of general public utility: for it does not serve the public purpose which its nature qualifies it to serve.

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

    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.

  • Construction Industry Training Board v Attorney General
    • Court of Appeal (Civil Division)
    • 18 Mayo 1972

    In such cases the relief granted often takes the form of an Order approving a scheme for the administration of the charity which has been laid before the Court, but this is not the only way in which the Court can exercise jurisdiction in respect of a charity or over charity trustees.

  • Dingle v Turner
    • House of Lords
    • 16 Febrero 1972

  • Dreyfus Foundation Inc. v Commissioners of Inland Revenue
    • Court of Appeal
    • 03 Junio 1954

    I can attribute no different meaningto the phrase "established for charitable purposes only" when applied to a body of persons. So applied I think it is only satisfied by a body of persons which is under the law of the United Kingdom subject to an obligation enforceable in our Court to apply its funds for purposes which are according to that law exclusively charitable.

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  • Charities and Trustee Investment (Scotland) Act 2005
    • Scotland
    • 1 de Enero de 2005
    ...... 1 . Charities Part 1 . Charities . . Office of the Scottish Charity Regulator Office of the Scottish Charity Regulator . S-1 . Office of the ... (5) OSCR must, if it is satisfied that a direction or notice of a type described in subsection (3)(e) has been complied with or no longer has ......
  • Charities Act 2011
    • UK Non-devolved
    • 1 de Enero de 2011
    ...... 1 . Meaning of ‘charity’ and ‘charitable purpose’ Part 1 . Meaning of ‘charity’ and ... (1) Amend section 558 as follows. . (2) Under the heading ‘Type 2’, for ‘or’ preceding paragraph (c) substitute-. . ’(bb) ......
  • Finance Act 2016
    • UK Non-devolved
    • 1 de Enero de 2016
    ...... effect of sections 10 to 15 is outlined in the following table—Type of taxpayerRates payable on savings incomeRates payable on most dividend .... (19) See section 102 for the meaning of “charity”. S-102 . Connected charities 102 Connected charities . . (1) Two ......
  • The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009
    • UK Non-devolved
    • 1 de Enero de 2009
    ...... SCH-1.2 . . “2 Where a charity is a company, an amendment of its articles so as to add, remove or alter a ... section 65 of that Act (inappropriate use of indications of company type or legal form). SCH-3.3 . 3. Old public company re-registering as a ......
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Books & Journal Articles
  • Pfizer shows community spirit
    • Núm. 6-5, Octubre 2007
    • Strategic HR Review
    • 8-9
    Pam Baker of Pfizer and Christine Jenkins of CC Works explain how volunteering, fundraising and payroll giving can boost employee engagement and professional development as well as being “the right...
    ...... categorizedon the database according to skill,geographic area and type of charity,allowing each employee to search forsomething suitable for ......
  • Unlocking Potential: Active Citizenship And Volunteering By Prisoners
    • Núm. 49-3, Septiembre 2002
    • Probation Journal
    ......than those in employment, whilst the Trade . type of person a volunteer is likely to be. . Union Congress (TUC) has argued ...Housing Advice Centre was staffed by . the community through charity work or . three prisoners and a probation service . supporting, ......
    • Núm. 45-3, Mayo 1982
    • The Modern Law Review
    ......:13px;margin:2em 1em;}#outline ul{padding:0;}#outline li{list-style-type:none;margin:1em 0;}#outline li>ul{margin-left:1em;}#outline a,#outline ... THE PRIVATE LAW OF PUBLIC TRUSTS I. INTRODUCTION THE Charity Commission, in one of its annual reports informed us of ......
  • From disaster to development?: The role of the Second World War in shaping Canadian humanitarian aid
    • Núm. 73-4, Diciembre 2018
    • International Journal
    War is antithetical to development. Development, for most mainstream observers, means economic growth, or at least stability, and an increasing quality of life for all, and it cannot exist in a sta...
    ......:13px;margin:2em 1em;}#outline ul{padding:0;}#outline li{list-style-type:none;margin:1em 0;}#outline li>ul{margin-left:1em;}#outline a,#outline ... that many Canadians had to meet and speak with her, made the donor-charity relationship uniquely personal. Every year, Hitschmanova surveyed every ......
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Law Firm Commentaries
  • An End To The Charity Law Hotchpotch?
    • Mondaq UK
    ......It identifies inconsistencies within current legal practice which apply in different ways according to the type of charity involved, such as: unincorporated or incorporated and the assets under the charity's control: if it has designated land; permanent ......
  • Charity Commission Releases Updated Guidance For Fee-Charging Educational Charities
    • Mondaq UK
    ......Lord Bridges for the government also highlighted that if particular duties in relation to public benefit were placed on one type of charity, it could lead to the same for other types of charities. Following the defeat of the amendment, the Charity Commission published a ......
  • A Long-term Legacy: Charitable Giving On The Rise
    • Mondaq UK
    ......third of a charity's voluntary income according to. Smee&Ford, and drafting a will is the ...now the second most common type" of charity for individuals to leave. a legacy to after cancer charities. \xC2"......
  • Payroll Services For The Charity And Not-For-Profit Sector
    • Mondaq UK
    ...... What are my employer duties?. Your employer duties will depend on the types of worker you employ. You will need to automatically enrol some workers into a pension scheme and arrange membership for others. You are also ......
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