A trust was created by the memorandum and articles of association of a company. The overall objects of the company were to promote Welsh interests in London. The principal object of the trust was to create a centre in London ‘for promoting the moral social spiritual and educational welfare of Welsh people and fostering the study of the Welsh language and of Welsh history literature music and art.’ The House was asked whether the objects were charitable.
Held: Where a gift states an express purpose, that purpose must itself be charitable; and a non-charitable purpose trust cannot be validated by localising the gift. The property was not vested in the trustees for charitable purposes only, and consequently the company was not a charitable company.
Lord Simonds referred to the cases on charitable gifts to localities: ‘But I would suggest that it is possible to justify as charitable a gift to ‘my country England’ upon the ground that, where no purpose is defined, a charitable purpose is implicit in the context; it is at least not excluded by the express prescription of ‘public’ purposes. Where the gift is localized but the nature of the benefit is defined, no reconciliation is possible except on the assumption that the particular purpose was in each case regarded as falling within the spirit and intendment of the preamble to the statute of Elizabeth, though I find it difficult to ascribe this quality to the benefit taken by the freemen of Saltash.’
He noted: ‘cases in which the question of charity has come before the courts are legion and no one who is versed in them will pretend that all the decisions even of the highest authority are easy to reconcile.’
Lord Simonds
[1947] UKHL 1, [1947] AC 447, [1947] 1 All ER 513
Bailii
Statute of Charitable Uses 1601
England and Wales
Cited by:
Cited – Gibbs v Harding and others ChD 12-Jan-2007
The testatrix left a will anticipating making another. The court was asked whether a clause leaving her estate to ‘be taken over by the Diocese of Westminster to hold in trust for the Black community of Hackney’ was valid.
Held: The gift was . .
Cited – In Re Strakosch 1949
The court may construe a gift as impliedly limited to charitable purposes. Lord Greene MR said: ‘In Williams’ Trustees v Inland Revenue Commissioners the House of Lords has laid down very clearly that in order to come within Lord Macnaghten’s fourth . .
Cited – Helena Partnerships Ltd v HM Revenue and Customs CA 9-May-2012
The company had undertaken substantial building works and sought associated tax relief. The court was asked whether, following a change in the company’s memorandum and articles of association, the company, a registered social landlord, remained a . .
Cited – Helena Partnerships Ltd v HM Revenue and Customs CA 9-May-2012
The company had undertaken substantial building works and sought associated tax relief. The court was asked whether, following a change in the company’s memorandum and articles of association, the company, a registered social landlord, remained a . .
Lists of cited by and citing cases may be incomplete.
Charity
Leading Case
Updated: 02 November 2021; Ref: scu.247695