| Commentary

2 History

| Commentary

B: THE MEANING OF CHARITY

2 History

The first statutory attempt to identify purposes which might be regarded as charitable is to be found in the Preamble to the Charitable Uses Act 16011 (often referred to as the Statute of Elizabeth I), and this definition has influenced much of the development of charity law ever since.

Subsequently, Lord Macnaghten in Income Tax Special Purposes Comrs v Pemsel2 classified charities under four broad heads of charitable purpose:

  1. 2.1

        trusts for the relief of poverty;

  2. 2.2

        trusts for the advancement of education;

  3. 2.3

        trusts for the advancement of religion; and

  4. 2.4

        trusts for other

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