| Commentary

14 ‘Private charities’

| Commentary

14 ‘Private charities’

Since public benefit is an essential ingredient of a charity1, it follows that gifts and bequests for private purposes are not recognised as being charitable in the legal sense2. A gift was regarded as charitable where the word ‘private’ was used to draw a distinction between ‘charities available for all and charities which are restricted to a special class or administered by individuals without the intervention of any corporate organisation’3. In general, however, gifts or bequests which benefit particular individuals, or fluctuating groups of individuals, are not charitable, although they may be upheld as

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