Commentary

B5.862 Public schools

Business tax
Business tax | Commentary

B5.862 Public schools

Business tax | Commentary

B5.862 Public schools

To enjoy exemption from tax as a charity a public school1 need not be wholly supported by charity. Whether a school is a public school or not is largely a question of fact in each case. The following factors have been taken into account in deciding whether a school is a public school:

  1.  

    •     the foundation is perpetual

  2.  

    •     a portion of the income is charitable

  3.  

    •     the managers are a public body

  4.  

    •     no private person is financially interested in the school

  5.  

    •     no profit was in the contemplation of the foundation

  6.  

    •     the objects of

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