Trust

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Requirement of charitable trust

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1)Purpose must be charitable

2)Public benefit

3)Exclusively charitable

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Public benefit

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9) Nai Seng Hiang v Trustee of the Presbyterian Church

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Gifts which are against public policy is not allowed

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Technically gift for public benefit does not render the gift valid, if it offends other public policy requirements.

Exception: there is a general charitable intention, the court can remove that components of the gift that offend public policy ---> allow the gift remain valid.

The intention is carried out via cy-pres arrangement.

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Canada Trust Co v Ontario HR Commission

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Exclusively charitable: gift must be wholly and exclusively for charitable purpose.

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Lee Chick Yet v Chen Siew Kee

Cannot have both charitable and non-charitable purpose.

Chichester Diosan Fund and Board of Finance Inc v Simpson

The gift was non charitable since it was for charitable or benevolent purposes.

The rule: "necessarily incindental"

A gift would still be charitable if the noncharitable purpose, in substance, is no more than being incidental or ancillary to the overriding main charitable purpose.

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Incidental cases

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Re Coxen: the provision of an annual dinner for the trustees when they should meet to discuss trust matters was regarded as merely incidental.

Neville Estate v Madden: the social activities of synagogue being ancillary to its religious activities.

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Subsidiary purpose: charitable trust fails

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Oxford Grp v IRC

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The Pemsel Categories of Charity

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1) relief of poverty

2) advancement of education

3) advancement of religion

4) other purposes beneficial to the community

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Relief of poverty

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1) the aged, 2)impotent, 3)poor, 4)inability to afford what may be fairly be regarded as necessities for persons living, as distinguished from things which are merely desirable advantages.

4) Kitto J: Ballarat Trustees Executors & Agency Co v FCT

Persons social position will be taken into account to determine if they are poor / not

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Re Alsagoff Trust

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Issue: legal status of a gift for the burial and assistance of the poor and a gift for the maintenance and provision of oil or other means of illumination for Rubat Sadayat Medina. The court upheld both gifts.

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Estate of Haji Daieng Tahirs bt Daieng Tadelleh

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The concern was trust for burial of any poor Muslims and the yearly provision of kandoorie for poor persons of the Mohamedan religion.

Held: valid charitable trust.

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Relief of Poverty: Public Benefit

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Requirement: exclusively for the benefit of the poor.

Re Gwyon: to provide knickers for boys aged 10-15 was not upheld as a charitable trust bcs it was intended for all eligible boys.

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CT do not cease to be charitable on acc they do not beneficial to the public / sufficient section of the public

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Re Scarisbrick: a trust for the testator's relation in needy circumstances was held to be valid charitable trust.

Dingle v Turner

A trust created with an instruction to apply the income in paying pensions to the poor employees of E Dingle & Co Ltd: valid CT

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Advancement of education: not restricted to just classroom/pure academic teaching

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Research: useful object of study, disseminated to others, public benefit/important section of public

Re Shaw: a gift for purpose of research and development of a 40-letter British alphabet and for the translation of his work "Androcles and the Lion" into new alphabet. Failed as CT, the object is merely increase of knowledge, unless combined with teaching/education.

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Artistic and aesthetic edu

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Promotion of an artistic purpose is or is not charitable would entail an examination of the facta if each individual cases, expert evidence is influential though not conclusive.

Re Pinion: testator left his studio together with all furniture & everyrhing inside to be opened as museum. Expert witnesses agreed the objects were of no artistic merit. Mere junk.

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Sports: activities involving the young are likely to receive favorable judicial response.

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Sports on its own is not charitable, unless it falls within advancement of education. Esp if the event takes place in uni/school.

IRC v McMullen

Issue: the status of a trust for a promotion of association of football/other games/sports in British schools/universities. Trust was held charitable

Re Dupree's Deed Trust

A gift relating to males under 21 yrs old resident in Plymouth was accepted as being in nature of EA.

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Public benefit

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Oppenheim v Tobacco Securities

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Advancement of religion: fails if not for public benefit

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Cy-pres doctrine

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Effect

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Initial and subsequent failures

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