| Commentary

188 Holding of land by charities

| Commentary

(4) CHARITY LAND

A: INTRODUCTION TO CHARITY LAND

188 Holding of land by charities

Charities are distinguished from other institutions by their purposes rather than their form. They may be constituted in a variety of ways1. Land belonging to an incorporated charity such as a charitable company limited by guarantee, a charity incorporated by royal charter, a community benefit society2 or a charitable incorporated organisation is normally vested in the charity itself. In other cases, land is vested in the trustee or trustees of the charity3, in a body of trustees incorporated under the Charities

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