...poverty. (2) Trusts for the advancement of education. (3) Trusts for the advancement of religion. (4) Trusts for other purposes beneficial to the community not falling under any of the preceding heads and not being for the purpose merely of sport or hospitality. It is quite apparent that this bequest...

...some indefinite part of it, as a'n endowment for a public hospital, school, church or library. ..." Charity, in its legal sense, comprises four principal...community not falling under any of the preceding heads. (Bouvier's Law Dictionary, "Charitable Uses, Charities.") actual cost have been declared in a certain...

...Incorri'1 Tax v. Pemsel, [1891] AC 583, where he stated that ' ' charity in its legal sense comprised four principal divisions: Trusts for the relief of...not falling under any of the preceding heads." The law on this point was also stated in Tudor on Charities and Mortmain, p. 55, that gifts for public...

...might cover a trip to the Continent or a box at the opera. Bnt how does it save Moravian missions? The Moravians are peculiarly zealous in missionary...advancement of religion ; and trusts for other purposes benef,cial to the community, not falling under any of the preceding heads. The trusts last referred...

...district will suffice. In Income Tax Commissioners v. Pemsel (3), Lord MACNAGHTEN (p. 542) said that charity, in its legal sense, comprises four principal...community, not falling under any of the preceding heads. In examining the purposes of any particular trust the Court has taken a liberal rather than a narrow...

...Commissioners for Special Purposes of Income Tax v. Pemsel, [1891] AC 531, 583, Lord MACXAGHTEX says that charity, in its legal sense, comprises four principal...beneficial to the community, not falling under any of these preceding heads. In examining the purposes of any particular trust the court has taken a liberal...

...Eomilly in Aforice v. The Btihop of Durham. The passage in Lord Macughten's judgment runs thus : " Charity in its legal sense comprises four principal...education ; trusts for the advancement of religion ; tod trusts for other purposes beneficial to the community, not falling under any of the preceding...

...Theobald, WiUs, pp. 295, 296, for instances of charitable gifts. four principal divisions—trusts for the relief of poverty; trusts for the advancement...community not falling under any of the preceding heads.' ' And,' says Lord Herschell', ' I think that the popular conception of a charitable purpose covers...

...legal sense was spoken of as comprising four principal divisions - trusts for the relief of property, trusts for the advancement of education, trusts for the advancement of religion, and truste for other purposes beneficial to the community not faffing under the preceding heads. Lord Macnaghten...

...that classification " Charity in its legal sense comprises four principal divisions : °f cnarit»We Trusts for the relief of poverty ; trusts for the...community not falling under any of the preceding heads." It is proposed for convenience to classify the cases with reference to these divisions. GIFTS TO CHARITABLE...