Soton Equity and Trusts - alastairhudson.com

(c)
(d)
(e)
Gifts for relief of distress caused by disaster eg North Devon Relief Fund; RNLI
Gifts for armed forces
Gifts for the administration of justice
Incorporated Council of Law Reporting v. AG [1972] Ch 73
v) Recreational Charities
The provision of land for public recreation is charitable e.g., gift for playing fields, gyms and
other places that will give recreation to as many young people as possible.
Where there is included in the gift a social element, e.g. bingo, the trust will fail as a charitable
gift because the whole of the trust cannot be viewed as charitable
But see latterly:-
Williams Trustees v. IRC [1947] AC 447
IRC v. Baddeley [1955] AC 573
Recreational Charities Act 1958
Section 1 of this Act makes charitable the provision of facilities for recreation of other leisure
time occupation but
(a)
it must be for the public benefit; and
(b) it must be provided in the interest of social welfare. This test of social welfare is
satisfied if social facilities are provided for the improvement of the conditions or life of
the beneficiaries, and
(i)
(ii)
they have need of it by reason of youth, age, infirmity, poverty, social or
economic circumstances; OR
they are open to members or female members of the public at large
IRC v. McMullen [1981] AC 1
Guild v. IRC [1992] 2 WLR 397
And see, Charity Commission Publication, RR4: The Recreational Charities Act 1958
(http://www.charity-commission.gov.uk)
4) Charities Act 2011
Reading: Hudson, sections 25.1.4
**Charities Act 2011, s.3
The statutory heads of “charitable purposes”:
(a) the prevention or relief of poverty
(b) the advancement of education
(c) the advancement of religion
(d) the advancement of health or the saving of lives … including “the prevention or relief of
sickness, disease or human suffering”
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