The starting point

It is well established that the promotion of a political cause or activity cannot be a charitable purpose because:

1. •

   charities are subject to the jurisdiction of the courts

2. •

   it is for the courts to decide whether a particular purpose is charitable as a matter of law

3. •

   arriving at such a judgment involves deciding whether the particular purpose is beneficial to the public or not, and

4. •

   it is not for the courts to judge whether a political cause or activity is beneficial to the public or not

On this basis:

1. •

   organisations with the purpose of upholding the law may be charitable

2. •

   organisations which aim to promote or prevent a change in the law (either domestic or foreign) are not, and

3. •

   political parties cannot be charities, and neither can organisations whose purpose is to support a political party or candidate for election

Subsequent developments

Further clarification was subsequently provided when it was held that Amnesty International was not a charity but that its Prisoner of Conscience Fund, which was