The Promotion of ethical standards of conduct, spiritual welfare or improvement, good citizenship, moral improvement, public participation in the prevention of crime. and the sound administration of the law, have ALL been considered charitable purposes within the Fourth Head of English Charity Law (Lord Macnaghten’s fourth head of charity)
“The Charity Commissioners [for England and Wales: [1999] Ch. Comm. Dec. November 17 (the Church of Scientology), p. 29]] have suggested that Re Price and Re South Place Ethical Society provide authority for saying that an organisation that disseminates ideas which are broadly philosophical and which are generally accessible to and can be applied within the community and which can be adopted freely from time to time according to individual choice or judgment by member of the public should be charitable. Such a purpose is compatible with ECHR [European Convention on Human Rights] principles if charitable status is not denied because the organisation is promoting a belief system which is not a religion in terms of English charity law or because membership adherence to the organisation is not necessary.
“The Charity Commissioners have determined that the promotion of racial harmony is charitable by analogy to the promotion of spiritual welfare or improvement. In particular, the Community Security Trust was registered with one of its objects being the promotion of good race relations between the Jewish community and other members of society by working towards the elimination of racism in the form of anti-Semitism.
“The Charity Commissioners have also entered on the register a number of trusts within this category as promoting good citizenship…
“The promotion of good citizenship can cover the promotion of public participation in the prevention of crime, particularly that which is racially motivated.
“The Commissioners have indicated that they regard the promotion of ethical standards of conduct by organisations as charitable within this category [See (1994) 2 Ch. Com. Dec., pp.5, et seq (Public Concern at Work)]. The promotion of the sound administration of the law can also be regarded as charitable as being the promotion of moral improvement [[1996] Ch. Com. Rep., paras 60-65 (JUSTICE)].”
Source: Extracts from The Law and Practice Relating to Charities, 4th Edition Hubert Picardo QC (pp. 126-127)
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