Commentary

7.4 Advancement of the arts, culture, heritage or science

CHARITIES AND CHARITABLE GIVING vol 6(2)
| Commentary

7.4 Advancement of the arts, culture, heritage or science

| Commentary

7.4 Advancement of the arts, culture, heritage or science

Purposes for the advancement of music and the arts have long since been regarded as charitable1. They were predominantly recognised as such under the old head of ‘advancement of education’ but they are now seen as a type of charitable purpose in their own right. The courts will make a qualitative assessment of the artistic or cultural purpose of any particular gift or fund to determine whether it has value and utility2. This purpose will include such institutions as museums, art galleries, orchestras, concert halls and music

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to LexisLibrary or register for a free trial