ABSTRACT
The chapter discusses some general public benefit themes, and addresses some of the key jurisdiction-specific public benefit considerations. Public benefit is 'an interminably broad concept, which spills over from the pure altruism of a community welfare at one end of the spectrum into the realm of collective self-interest at the other'. Australia has followed the conventional English approach with regard to blood tie and family relationships, as established in Compton and Oppenheim. The Canada Revenue Agency (CRA) notes that in order for an organisation to become a registered charity, it must, inter alia, meet a public benefit test. Aside from the indigenous persons' exemptions, it is evident that the Australian common law follows the English common law in relation to public benefit, thus it 'is sufficient if the public benefit is in fact for an appreciable section of the public'.
