ABSTRACT

Non-charitable purpose trusts are those trusts for purposes which do not qualify for charitable status and which must either take effect as private trusts or fail altogether. Examples of non-charitable purposes are: the provision of a prize or cup for an annual sporting event (such as a yacht race) which is unconnected with any educational establishment;1 the provision of an annual club dinner; the erection and maintenance of a tombstone;2 and the feeding of a testator's cats or dogs.3