Commentary

12 Exclusively charitable purposes

CHARITIES AND CHARITABLE GIVING vol 6(2)
| Commentary

12 Exclusively charitable purposes

| Commentary

D: VALIDITY OF CHARITABLE GIFTS

12 Exclusively charitable purposes

The purpose or purposes of an organisation must be exclusively charitable for it to achieve charitable status. A gift is not deemed to be charitable unless the donor has either expressly, or by necessary implication, signified a clear intention to devote the property only to charitable purposes1. Unless an exclusively charitable intention to give to charity can be ascertained from an instrument2, purposes or objects which are not defined or indicated cannot be construed as charitable3. This, however, does not mean that it is fatal if incidental benefits accrue to individuals who

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