Javascript must be enabled to continue!
16. Charitable trusts
View through CrossRef
This chapter delves further into the legal definitions and provisions for charitable trusts. Charities must follow purposes recognized as such in law, and are required to demonstrate that they carry out their activities to the benefit of the public at large. Similarly, an organization that carries out charitable purposes must be ‘exclusively charitable’, which, in practice, means if it pursues non-charitable activities, they must be ancillary to the main charitable purposes. Charities have no named beneficiaries, so the law is enforced by the Attorney-General and the Charity Commission on behalf of the public. Organizations which nonetheless do good, and may exist for reasons other than private profit are referred to as (non-charitable) voluntary organizations.
Oxford University Press
Title: 16. Charitable trusts
Description:
This chapter delves further into the legal definitions and provisions for charitable trusts.
Charities must follow purposes recognized as such in law, and are required to demonstrate that they carry out their activities to the benefit of the public at large.
Similarly, an organization that carries out charitable purposes must be ‘exclusively charitable’, which, in practice, means if it pursues non-charitable activities, they must be ancillary to the main charitable purposes.
Charities have no named beneficiaries, so the law is enforced by the Attorney-General and the Charity Commission on behalf of the public.
Organizations which nonetheless do good, and may exist for reasons other than private profit are referred to as (non-charitable) voluntary organizations.
Related Results
14. Charitable trusts
14. Charitable trusts
Titles in the Core Text series take the reader straight to the heart of the subject, providing focused, concise, and reliable guides for students at all levels. This chapter focuse...
3. Express trusts: trusts and powers
3. Express trusts: trusts and powers
Titles in the Core Text series take the reader straight to the heart of the subject, providing focused, concise, and reliable guides for students at all levels. This chapter consid...
8. Constructive trusts and informal trusts of land
8. Constructive trusts and informal trusts of land
Constructive trusts differ from express trusts in many ways. Whereas an express trust gives effect to an owner’s intention to transfer a beneficial interest in his property, a cons...
8. Constructive trusts and informal trusts of land
8. Constructive trusts and informal trusts of land
Constructive trusts differ from express trusts in many ways. Whereas an express trust gives effect to an owner's intention to transfer a beneficial interest in his property, a cons...
8. Constructive trusts and informal trusts of land
8. Constructive trusts and informal trusts of land
Constructive trusts differ from express trusts in many ways. Whereas an express trust gives effect to an owner’s intention to transfer a beneficial interest in his property, a cons...
Determinants of charitable giving in Malaysia
Determinants of charitable giving in Malaysia
Purpose
The purpose of this study is to investigate into the factors that influence charitable giving in Malaysia.
Design/methodology/approach
The study employs Malaysia’s Househ...
The Charitable Continuum
The Charitable Continuum
Abstract
There are powerful fairness and efficiency arguments for making charitable donations to soup kitchens 100% deductible. These arguments have no purchase f...
The Impact of Corporate Charitable Contributions on Audit Hours
The Impact of Corporate Charitable Contributions on Audit Hours
Corporate social responsibility (CSR) is a pertinent strategy to enhance consumer perception of product quality and a company’s reputation. A growing body of literature has investi...

