| Commentary

160 Gifts to office-holders

| Commentary

160 Gifts to office-holders

A gift to an office-holder for charitable purposes connected with his office has similar advantages to a gift in augmentation of endowment. Typical examples are gifts to ministers of religion, but a gift to an officer of central or local government or the National Health Service may be made with similar effect. Ideally, the gift should be accompanied by a specific statement of the charitable purpose for which the office-holder is to use the gift, and in this respect the purpose must be exclusively charitable. It should also be borne in mind that, whatever the institution,

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