Public Benefit in Charity Law
Wydanie: 2013 r.
Dostępność: aktualnie niedostępny
Public Benefit in Charity Law: Principles and Practices examines the legal principles and practical applications of the public benefit test in charity law in the UK, Australia, Canada, and New Zealand. In order to obtain charitable status, an organization must not only have exclusively charitable purpose but also demonstrate that it provides a benefit to the public. There is a considerable body of shared case law on public benefit in these jurisdictions and yet to datethere has been no comprehensive study of the topic. It is highly topical, given the recent statutory reforms to public benefit in Australia, England and Scotland, as well as the forthcoming reforms in Northern Ireland. In England, for instance, the Charities Act 2006 removes the presumption that some charitablepurposes automatically provide a public benefit, and for the first time all charities are required to demonstrate that they satisfy the common law public benefit requirements. The impact of the reforms on independent schools and health care charities, which risk losing their charitable status if they are seen as only benefiting private individuals, has attracted considerable political and media attention. The book is divided into two parts. The first part is a critical analysis of the general principles of public benefit that have developed since the emergence of the doctrine in England in the nineteenth century, and its export to the other jurisdictions. These principles are evaluated in the light of the traditional justifications for the public benefit requirement. The second part considers the practical implications of these principles in relation to specific areas of charitable activity ineach of the jurisdictions. The analysis includes issues affecting education, health care provision, religious charities, human rights charities, political campaigning, and environmental action. Reference to other jurisdictions e.g. the Republic of Ireland and the USA will be made where such comparisonis helpful.