1013. Charitable institutions.

(17)     Charitable Institutions Generally

1013.     Charitable institutions.

Institutions founded for such purposes as the advancement of education1, arts, culture, heritage or science2 may be charitable, if the necessary element of public benefit is present3. An institution may have been founded for a single purpose which, at the time of the institution's foundation, was considered charitable, but which may not be considered to be charitable by a later generation; in such a case, in the absence of a general charitable intention, a gift in perpetuity to the institution would fail4.