Charitable purposes: identifying a valid charitable trust (Charities Act 2011)

Under section 2(1) of the Charities Act 2011 a charitable purpose is one that falls within the list of descriptions in section 3(1) and is for the public benefit. Section 4(2) provides that it is not to be presumed that a purpose of a particular description is for the public benefit, so public benefit must actually be shown. Section 3(1)(g) lists 'the advancement of amateur sport', and section 3(2)(d) defines sport as sports or games which promote health by involving physical or mental skill or exertion. Free football coaching and equipment for a community club open to all young people in Hull falls squarely within that head. Because it benefits a section of the public rather than named individuals, it satisfies the public benefit requirement. Each of the other gifts benefits only Gordon's family or a private group, or serves a purely private purpose. None of those benefits the public, so none is charitable. As non-charitable purpose trusts or private gifts they would also lack the special advantages of charitable status.

Why A is wrong: A benefit confined to four named relatives is private, not for the public benefit.

Why B is wrong: Maintaining a garden closed to the public serves no public benefit.

Why C is wrong: Dinners for members of a private club benefit a private group, and the purpose falls under no s.3(1) head.

Why D is wrong: A collection viewable only by family members provides no public benefit, even if heritage could otherwise be a charitable head.