Type of Charity in UK Law

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.

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.

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.

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.

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.

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.