Type of Charity in UK Law

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

    But three things may be said about it, which its author would surely not have denied: first that, since it is a classification of convenience, there may well be purposes which do not fit neatly into one or other of the headings: secondly, that the words used must not be given the force of a statute to be construed; and thirdly, that the law of charity is a moving subject which may well have evolved even since 1891.

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

  • Commissioners of Inland Revenue v City of London
    • House of Lords
    • 20 April 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.

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

    It is a function of the Crown as parens patriae to ensure the due administration of established charities and the proper application of funds devoted to charitable purposes. In every such case the Court would be acting upon the basis that the property affected is not in the beneficial ovmership of the persons or body in whom its legal ownership is vested but is devoted to charitable purposes, that is to say, is held upon charitable trusts.

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

  • Gaudiya Mission and Others v Kamalaksha DAS Brahmachary
    • Court of Appeal (Civil Division)
    • 30 July 1997

    Under English law charity has always received special treatment. It is therefore subject to special rules governing registration, administration, taxation and duration. Although not a state institution, a charity is subject to the constitutional protection of the Crown as parens patriae, acting through HM Attorney-General, to the state supervision of the Charity Commissioners and to the judicial supervision of this Court.

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

See all results
Legislation
  • Charities and Trustee Investment (Scotland) Act 2005
    • Scotland
    • January 01, 2005
    ... ... Part 1: Charities ... 1: Office of the Scottish Charity Regulator ... (1) There is to be an office to be known as the Office of ... (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
    • January 01, 2011
    ... ... 2, Sch. para. 86 (with reg. 3) ... Part 1: Meaning of “charity” and “charitable purpose” ... 1: Meaning of “charity” ... (1) ... (126) (1) Amend section 558 as follows.(2) Under the heading “Type 2”, for “or” preceding paragraph (c) substitute—(bb) section 96 of ... ...
  • Charities (Regulation and Administration) (Scotland) Act 2023
    • Scotland
    • January 01, 2023
    ... ... Information about charity trustees etc. Information about charity trustees etc ... Inclusion of ... subsection (3)(aa) and (b), OSCR must exclude any information of the type specified in those provisions from a charity’s entry in the Register ... ...
  • Domestic Abuse Act 2021
    • UK Non-devolved
    • January 01, 2021
    ... ... (3) Subsections (4) to (6) contain examples of the type of provision that may be made under subsection (1) , but they do not limit ... the Regulator of Social Housing or by a housing trust which is a charity.(5) For the purposes of this section, a person may be a victim of domestic ... ...
See all results
Books & Journal Articles
  • Pfizer shows community spirit
    • No. 6-5, October 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
    • No. 49-3, September 2002
    • Probation Journal
    ... ... than those in employment, whilst the Trade ... type of person a volunteer is likely to be ... Union Congress (TUC) has ... Housing Advice Centre was staffed by ... the community through charity work or ... three prisoners and a probation service ... supporting, ... ...
  • THE PRIVATE LAW OF PUBLIC TRUSTS
    • No. 45-3, May 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
    • No. 73-4, December 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 ... ...
See all results
Law Firm Commentaries
  • When Do Charity Trustees Have Power To Dispose Of Charity Land?
    • Mondaq UK
    ... ... charity trustees to follow specific procedures before disposing of ... charity land, and which differ depending upon the type of disposal; ... Whether the land is subject to any ... special trusts or is permanent endowment ... Type of charity ... The trustees' power to ... ...
  • 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 ... ...
See all results
Forms
  • Application for refund of Employment Tribunal fees refund form for multiple claims and sponsors
    • HM Courts & Tribunals Service court and tribunal forms
    Forms relating to appealing to an employment tribunal.
    ... ... * Phone no ... Email (if you have one) ... Company or charity number (if applicable) ... all questions marked with a * must be ... 2.10 Fees paid and payment method? ... Type of fee ... (can be month ... and year only) ... (card, cheque, ... cash, ... ...
  • Form SSCS6
    • HM Courts & Tribunals Service court and tribunal forms
    Social security and child support forms, including notices of appeal to the Department of Work and Pensions, HM Revenue and Customs and the NHS Business Services Authority.
    ... ... capacity (such as an organisation like an asbestos victims support charity, or a friend ... or relative) ... Is the applicant to the DMPS ... the ... Language or type of sign language interpreter ... We will arrange for a professional ... ...
  • Apply for a refund of Employment Tribunal fees
    • HM Courts & Tribunals Service court and tribunal forms
    Includes the refund form for claimants.
    ... ... *Phone no ... Email (if you have one) ... Company or charity number (if applicable) ... all questions marked with a * must be ... 2.8 Fees paid and payment method? ... Type of fee ... (can be month ... and year only) ... (card, cheque, ... cash, ... ...
  • Form SEND35
    • HM Courts & Tribunals Service court and tribunal forms
    Special Educational Needs and Disability (SEND) Tribunal forms including the education, health and care (EHC) plan form to appeal against a decision.
    ... ... They can also be an advocate. They could be a volunteer from a charity, a paid ... representative, a solicitor or barrister ... Most appeals to ... name a particular school/college/institution, please describe the type of school/college/institution you ... would prefer in Section I: ... If ... ...
See all results

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT