Commentary

7.7 Advancement of environmental protection or improvement

CHARITIES AND CHARITABLE GIVING vol 6(2)

7.7 Advancement of environmental protection or improvement

7.7 Advancement of environmental protection or improvement

The protection and improvement of the environment were previously recognised, somewhat artificially, as within the advancement of education, but this created some difficulties where, for example in relation to nature reserves, it was thought that physical access by the public was necessary in order to demonstrate a public benefit. It is submitted that such purposes can be accepted as charitable in situations where a longer term view of the beneficial impact of environmental improvement and protection is justified as being for the public benefit even though the conservation purpose prevents or restricts direct

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