Commentary

7.10 Promotion of the efficiency of the armed forces of the Crown or of the efficiency of the police, fire and rescue services or ambulance services

CHARITIES AND CHARITABLE GIVING vol 6(2)
| Commentary

7.10 Promotion of the efficiency of the armed forces of the Crown or of the efficiency of the police, fire and rescue services or ambulance services

| Commentary

7.10 Promotion of the efficiency of the armed forces of the Crown or of the efficiency of the police, fire and rescue services or ambulance services

This description of purpose is self-explanatory. It should be noted that any gift or fund that seeks to establish a charitable purpose under this head will need to show that its proposed purposes promote the ‘efficiency’ of the armed forces or other services. A gift to promote the defence of the United Kingdom against attack by hostile aircraft has been held to be a charitable purpose1. Examples of gifts that have been

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