The Public Benefit Requirement
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The New Public Benefit Requirement
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Author : Mary Synge
language : en
Publisher: Bloomsbury Publishing
Release Date : 2015-08-27
The New Public Benefit Requirement written by Mary Synge and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-08-27 with Law categories.
This book examines the 'public benefit requirement', which provides that a charity's purposes must be for the public benefit. This requirement was given statutory force by the Charities Act 2006, which also provided that 'public benefit' is to be construed in accordance with existing case law and not presumed. The author examines guidance published by the Charity Commission in 2008 and 2013 and measures its accuracy against principles extrapolated from case law, with a focus on fee-charging charities, and independent schools in particular. She also considers the implementation of the Charity Commission's public benefit assessments of independent schools during 2008–10. The book offers a comparative study of the law relating to public benefit in Scotland and presents an analysis of the decision of the Upper Tribunal (Tax and Chancery) in proceedings brought by the Independent Schools Council and Attorney General in 2011. It also considers subsequent reviews of the 2006 Act by Lord Hodgson and the Public Administration Select Committee and the Government's response to those reviews in September 2013. The fact that the law automatically bestows certain privileges on charities, including tax exemptions, means that the charitable status of fee-paying schools has proved particularly contentious and was described by Lord Campbell-Savours as making 'an absolute nonsense' of charity law. Here, the author asks whether the public benefit requirement, as enacted and interpreted, has succeeded in bringing any sense to our law of charity in recent years.
Charity Law
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Author : Daniel Halliday
language : en
Publisher: Taylor & Francis
Release Date : 2022-06-30
Charity Law written by Daniel Halliday and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-06-30 with Business & Economics categories.
This book investigates and critically evaluates the concept of public benefit within charity law in the common law world. In the course of the study the book: provides a rich account of how the concept of public benefit has developed over time in charity law jurisprudence; deepens understanding of the aspects of public benefit that remain poorly understood even today; and suggests ways in which public benefit jurisprudence might develop in an orderly and principled way so as to better address some of the core concerns of charity law and the public policy objectives that lie behind it. The book includes contributions from world leading charity law experts and jurists. Each chapter reflects on a key aspect of public benefit jurisprudence in charity law. The topics have been chosen carefully to ensure coverage of most if not all of the large unresolved questions relating to public benefit in the common law world. Each chapter is accompanied by a comment, written by an academic expert or leading practitioner. The comments complement the chapters by critically engaging with those chapters and by offering different and thought-provoking perspectives on the subject matter of the chapters. The book will be of interest to academics working in law, philosophy, economics, sociology and political science. It will also provide a valuable resource for legal practitioners and judges, government officials, especially charity regulators, and in the not-for-profit sector itself.
Public Benefit The Public Benefit Requirement
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Author :
language : en
Publisher:
Release Date : 2013
Public Benefit The Public Benefit Requirement written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with categories.
For The Public Benefit
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Author : Charity Law Association
language : en
Publisher:
Release Date : 2007
For The Public Benefit written by Charity Law Association and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Charitable uses, trusts, and foundations categories.
The Impact Of The Public Benefit Requirement In The Charities Act 2006
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Author :
language : en
Publisher:
Release Date : 2012
The Impact Of The Public Benefit Requirement In The Charities Act 2006 written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with categories.
Using The Wrong Policy Tools
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Author : Alison Dunn
language : en
Publisher:
Release Date : 2012
Using The Wrong Policy Tools written by Alison Dunn and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with categories.
A recent decision on the application of public benefit under the Charities Act 2006 sidestepped the political debate surrounding the charitable status of independent fee-charging schools. The broader political context nevertheless underscores the legislative reforms, and this article questions whether the new statutory public benefit requirement has utility as a welfare policy tool in the field of education. It examines the public benefit requirement in charity law against the backdrop of government policy towards education and the broader political agenda for a mixed economy of welfare provision, and argues that the difficulties Labour faced in developing its education policies were replicated in the application of the post-Act public benefit requirement to fee-charging schools. As a result, achieving broader policy goals for widening educational opportunity through public benefit was almost impossible given the regulatory framework and the principles upon which charity law is founded.
The Public Benefit Requirement
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Author : Charity Commission for Northern Ireland
language : en
Publisher:
Release Date : 2016
The Public Benefit Requirement written by Charity Commission for Northern Ireland and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with categories.
The Public Benefit Requirement In Charity
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Author : Vincent Robinson
language : en
Publisher:
Release Date : 1977
The Public Benefit Requirement In Charity written by Vincent Robinson and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1977 with Charities categories.
Charities Awareness Understanding And Attitudes Towards The
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Author :
language : en
Publisher:
Release Date : 2009
Charities Awareness Understanding And Attitudes Towards The written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with categories.
Charities For The Benefit Of Employees
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Author : Fiona Martin
language : en
Publisher:
Release Date : 2016
Charities For The Benefit Of Employees written by Fiona Martin and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with categories.
Charities are granted significant financial benefits through the exemption from income tax and deductibility of donations under the provisions of the Income Tax Assessment Act, 1997 (Cth). The concept of what is a charity or a charitable purpose which is a fundamental requirement of the income tax exemption is not defined in any taxation legislation and must be found in the common law. The courts have concluded that a charitable purpose includes charities for the benefit and assistance of the sick. An organization that has been established for the benefit of employees and former employees who are suffering work related illnesses would therefore have a charitable purpose. There is however the further requirement that the entity's objectives must be for the benefit of the public. This article analyses the requirement of public benefit for a charitable purpose as it relates to an entity established for the benefit of employees and former employees of a large corporation. It discusses the rationale for the public benefit requirement and how the courts have applied this criterion to trusts for the benefit of employees and former employees. In conclusion it examines alternative approaches to the current application of the public benefit test.