ABSTRACT

CAPSULE SUMMARY The case law on charitable trusts divided between trusts for the relief of poverty; trusts for the advancement of education; trusts for the advancement of religion; and trusts for other purposes beneficial to the community. However, the enactment of the Charities Act 2011 has had the effect of expanding the categories of ‘charitable purpose’ beyond those categories set out by the case law. The first three categories – the prevention and relief of poverty, the advancement of religion and the advancement of education – remain, but the fourth category has been replaced by a statutory list of purposes. There are now 13 categories of charitable purpose. That statutory list includes: the advancement of health or the saving of lives; the advancement of citizenship or community development; the advancement of the arts, culture, heritage or science; the advancement of amateur sport; the advancement of human rights, conflict resolution or reconciliation or the promotion of religious or racial harmony or equality and diversity; the advancement of environmental protection or improvement; the relief of those in need by reason of youth, age, ill-health, disability, financial hardship or other disadvantage; the advancement of animal welfare.