»Ê¹ÚÌåÓýapp

A charity is established for charitable purposes if it meets the definition in sections 2 and 3(1) of the Charities Act 2011. It must exist for a purpose as described and meet a public benefit test.

»Ê¹ÚÌåÓýapp description of purposes includes:

• the prevention or relief of poverty,
• the relief for those in need by reason of youth, age, ill-health, disability or financial hardship,
• the advancement of education, religion, health, citizenship, community development, arts, culture, heritage, science, amateur sport, human rights, conflict resolution, religious or racial harmony, equality and diversity, environmental protection, animal welfare, and
• the promotion of the efficiency of the armed forces or emergency services.

»Ê¹ÚÌåÓýapp word ‘charitableâ€� in IHTA84/S23 (6) has its technical legal meaning. »Ê¹ÚÌåÓýapp determination of charitable status is a matter of general law and, to be accepted as a charity for tax purposes, a body or trust must be a charity in law. So a gift to a needy individual, even if made with charitable motives, is not a gift for charitable purposes within the meaning of the subsection.

A gift for benevolent purposes is not a good charitable gift, because such purposes go beyond the legal definition of charities (Att Gen for New Zealand v Brown [1917] AC 393 PC. In Scotland, see Jackson’s Trs v Ld Adv [1926] SLT 358).