Charitable purposes were classified under four main headings:

(1)trusts for the relief of poverty;

(2)trusts for the advancement of education;

(3)trusts for the advancement of religion;

(4)trusts for other purposes, beneficial to the community, and not falling under any of the preceding heads

(see Special Commrs of Income Tax v Pemsel (1891) 3 TC 53).

The case law on the question whether gifts or trusts were charitable is legion and it is proposed here merely to give a brief summary of the main principles involved and to mention a few of the more recent cases.

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