Lord MacNaughten considered how the purpose of an institution should be considered: ‘It cannot, I think, be doubted that the Institution has raised the standard of the profession, and that to a civil engineer it is of advantage and probably of pecuniary advantage to be a member. But is that result the purpose of the Society, or is it an incidental, though an important and perhaps a necessary, consequence of the way in which the Institution does its work in the pursuit of science?’
Judges:
Lord Macnaghten
Citations:
[1890] 15 AC 334
Cited by:
Cited – Inland Revenue Commissioners v Glasgow Police Athletic Association HL 9-Mar-1953
The House was asked whether the taxpayer association was established for ‘Charitable purposes only’ so as to benefit from tax exemptions. The association promoted sporting activities among members of the Glasgow police.
Held: Though the . .
Lists of cited by and citing cases may be incomplete.
Charity
Updated: 10 May 2022; Ref: scu.251605