Commentary

100 Establishment for charitable purposes only

CHARITIES AND CHARITABLE GIVING vol 6(2)
| Commentary

100 Establishment for charitable purposes only

| Commentary

100 Establishment for charitable purposes only

Charitable purposes are defined by reference to Section 2 of the Charities Act 2011, that is to be entitled to UK charitable tax reliefs, a charity must have charitable purposes as defined in the 2011 Act which requires that the purpose falls within Section 3(1) of the Charities Act 2011 and is for the public benefit according to the law of England and Wales1.

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