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" Charity' in its legal sense comprises four principal divisions: trusts for the relief of poverty; trusts for the advancement of education; trusts for the advancement of religion; and trusts for other purposes beneficial to the community, not falling under... "
The Law of Succession: Testamentary and Intestate - Page 98
by Sir William Searle Holdsworth, Charles William Vickers - 1899 - 311 pages
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The British Columbia Reports: Being Reports of Cases Determined ..., Volume 35

Paulus Aemilius Irving, Gordon Hunter, Robert Cassidy, Peter Secord Lampman, Oscar Chapman Bass, Edmund Cumming Senkler - Law reports, digests, etc - 1926 - 642 pages
...(1891), AC 531 at p. 583: "'Charity' in its legal sense comprises four principal divisions: trusts for the relief of poverty; trusts for the advancement...community, not falling under any of the preceding heads. The trusts last referred to are not the less charitable in the eye of the law, because incidentally...
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The South Western Reporter, Volume 291

Law reports, digests, etc - 1927 - 1232 pages
...spread religion or piety. * « • Charity in its legal sense comprises four principal divisions: Trusts for the relief of poverty; trusts for the advancement...not falling under any of the preceding heads." And, on pages 293, 294, of the same text, It is said : "A gift is a 'public' charity when there is a benefit...
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Bona Vacantia Under the Law of England

Frank Albert Enever, Frank Alfred Enever - Bona vacantia - 1927 - 138 pages
...society is a charitable society. " Charity in its legal sense comprises four principal divisions; trusts for the relief of poverty, trusts for the advancement...community, not falling under any of the preceding heads. "( " ) Property held in trust for dissolved charitable societies is dealt with under the cy pres doctrine....
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The Income Tax in Great Britain and the United States

Harrison B. Spaulding - Income tax - 1927 - 336 pages
...Charity " in its legal sense comprises four principal divisions : trusts for the relief of property ; trusts for the advancement of education ; trusts for...the community not falling under any of the preceding heads.1 In general,3 the law grants the following exemptions from the income tax : — (a) Under Schedule...
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Tax Cases Reported Under the Direction of the Board of Inland ..., Volume 11

Taxation - 1928 - 854 pages
...principal divisions; trusts " for the relief of poverty, trusts for the advancement of educa" tion, trusts for the advancement of religion, and trusts...community not falling under " any of the preceding heads," Commissioners for Special Purposes of Income Tax v. PemseKi), [1891] AC 531, at p. 683. The fourth...
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The Ontario Law Reports: Cases Determined in the Court of Appeal ..., Volume 40

Law reports, digests, etc - 1918 - 734 pages
...correspond with its legal meaning? 'Charity' in its legal sense comprises four principal divisions: trusts for the relief of poverty; trusts for the advancement...community, not falling under any of the preceding heads. The trusts last referred to are not the less charitable in the eye of the law, because incidentally...
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The Ontario Law Reports: Cases Determined in the Court of Appeal ..., Volume 56

Law reports, digests, etc - 1925 - 784 pages
...the relief <*f poverty; the advancement of edu- ~i>p. Div. cation; the advancement of religion; and other purposes beneficial to the community, not falling under any of the preceding heads. " The trusts last referred to," says Lord Macnaghten, " are not the less charitable in the eye of the...
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Unemployment Compensation Interpretation Service ..., Volume 6, Issues 8-12

United States. Bureau of Employment Security - Unemployment insurance - 1943 - 1034 pages
...formula. In Commisgioner v. Penself Lord MacNaghten said that charity, in its legal sense, comprises four principal divisions—trusts for the relief of...not falling under any of the preceding heads. And we know of no modern case in which the definition has been confined strictly to the enumeration found...
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Western Australian Law Reports, Volume 26

Law reports, digests, etc - 1924 - 212 pages
...correspond with its legal meaning? 'Charity,' in its legal sense comprises four principal divisions; trusts for the relief of poverty: trusts for the advancement...community, not falling under any of the preceding heads. The trusts last referred to are not the less charitable in the eye of the law, because incidentally...
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The African Law Reports: Sierra Leone series

Law reports, digests, etc - 1950 - 504 pages
...purpose beneficial to community: "Charity" in its legal sense comprises four principal divisions: trusts for the relief of poverty, trusts for the advancement of education, trusts for the advance25 ment of religion, and trusts for other purposes beneficial to the 30 community (page 341,...
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