Soton Equity and Trusts - alastairhudson.com

Re Delius [1957] Ch 299
Re Pinion [1965] Ch 85
d) Sport
Re Nottage [1895] 2 Ch 649
Re Mariette [1915] 2 Ch 284
IRC v. McMullen [1981] AC1
iii)
Advancement of Religion
The term in this context means some form of spiritual faith that is not subversive of morality.
Today, it would cover any of the major religions, with trusts for the promotion of Judaism,
Buddhism and Mohammedanism having been recognised as charitable.
Bowman v. Secular Society [1917] AC 406
Re South Place Ethical Society [1980] 1 WLR 1565
Thornton v. Howe (1862) 31 Beav. 14; 54 ER 1042
Gilmour v. Coats [1949] AC 426
Funnell . Stewart [1996] 1 All ER 715
iv)
Other Purposes Beneficial to the Community
In determining what purposes come within this head of charity, the traditional approach has been
to decide whether a given purpose falls within the spirit and intendment of the Preamble to the
Statute of 1601.
Williams' Trustees v. IRC [1947] AC 447
In practice, and in order to satisfy a modern society, this principle has been applied by finding an
analogy between the object under consideration and some other object already held to be
charitable in an earlier case.
Scottish Burial Reform and Cremation Society v. Glasgow [1968] AC 138
An alternative approach is to accept as charitable any object that is clearly beneficial to the
community and of general public utility unless there are grounds for holding it to be outside the
equity of the Statute.
Incorporated Council of Law Reporting for England and Wales v. A-G [1972] Ch 73
Whichever the approach taken, it is the case that this head really contains miscellaneous
categories derived from case law.
(a) Gifts in respect of animals. A trust for the protection and benefit of animals is
charitable.
Anti-vivisection is not charitable
Re Wedgwood [1915] 1 Ch 113
Re Green's Will Trust [1985] 3 All ER 455
National Anti-Vivisection Society v. IRC [1948] AC 31
(b)
Hospitals
Re Smith's Will Trusts [1962] 2 All ER 563
Re Resch's Will Trusts [1969] 1 AC 514
92