Type of Charity in UK Law

Leading Cases
  • Scottish Burial Reform and Cremation Society Ltd v Glasgow Corporation
    • House of Lords
    • 26 Jul 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 Abr 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 Feb 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 Jun 1944

    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. For the Court knows what is charitable by reference to the preamble to the Statute of Elizabeth, to the objects there enumerated and all others which "by analogies are deemed within its spirit and intendment", but what is benevolent the Court knows not.

  • Construction Industry Training Board v Attorney General
    • Court of Appeal
    • 18 May 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 Feb 1972

  • Incorporated Council of Law Reporting for England and Wales v Attorney General
    • Court of Appeal
    • 14 Oct 1971

    In a case such as the present, in which in my view the object cannot be thought otherwise than beneficial to the community and of general public utility, I believe the proper question to ask is whether there are any grounds for holding it to be outside the equity of the Statute: and I think the answer to that is here in the negative.

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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...
    • Núm. 45-3, Mayo 1982
    • The Modern Law Review
  • A regulatory framework for community development financial institutions
    • Núm. 9-2, Febrero 2001
    • Journal of Financial Regulation and Compliance
    • 111-123
    This paper reviews the current regulatory framework for community development financial institutions (CDFIs), which aim to enable ‘socially excluded’ people and enterprises to access finance. Its f...
  • Charity affiliation as a determinant of product purchase decisions
    • Núm. 9-4, Julio 2000
    • Journal of Product & Brand Management
    • 255-270
    A number of large UK charities have extended their product sales into areas not traditionally associated with non‐profit organisations. Examines the connection between a person’s assessment of the ...
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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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