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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... "
Administration's Change in Federal Policy Regarding the Tax Status of ... - 91. lappuse
autors: United States. Congress. House. Committee on Ways and Means - 1982 - 703 lapas
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Reports of Cases Decided in the Court of Chancery of the State ..., 82. sējums

New Jersey. Court of Chancery - 1914 - 768 lapas
...poverty. (2) Trusts for the advancement of education. (3) Trusts for the advancement of religion. (4) Trusts for other purposes beneficial to the community not falling under any of the preceding heads and not being for the purpose merely of sport or hospitality. It is quite apparent that this bequest...
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Report of the Attorney General

Massachusetts. Attorney General's Office - 1915 - 396 lapas
...some indefinite part of it, as a'n endowment for a public hospital, school, church or library. ..." Charity, in its legal sense, comprises four principal...community not falling under any of the preceding heads. (Bouvier's Law Dictionary, "Charitable Uses, Charities.") actual cost have been declared in a certain...
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The Weekly Notes, 54. sējums

1919 - 740 lapas
...Incorri'1 Tax v. Pemsel, [1891] AC 583, where he stated that ' ' charity in its legal sense comprised four principal divisions: Trusts for the relief of...community, not falling under any of the preceding heads." The law on this point was also stated in Tudor on Charities and Mortmain, p. 55, that gifts for public...
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Albany Law Journal, 45. sējums

1892 - 582 lapas
...it may be asked, does the popular meaning of the word 'charity' correspond with its legal meaning? ' Charity ' in its legal sense comprises four principal...advancement of religion ; and trusts for other purposes benef,cial to the community, not falling under any of the preceding heads. The trusts last referred...
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The Reports, 13. sējums

John Mews - 1895 - 988 lapas
...district will suffice. In Income Tax Commissioners v. Pemsel (3), Lord MACNAGHTEN (p. 542) said that charity, in its legal sense, comprises four principal...community, not falling under any of the preceding heads. In examining the purposes of any particular trust the Court has taken a liberal rather than a narrow...
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American and English Decisions in Equity, 2. sējums

Henry Budd, Ardemus Stewart - 1896 - 828 lapas
...Commissioners for Special Purposes of Income Tax v. Pemsel, [1891] AC 531, 583, Lord MACXAGHTEX says that charity, in its legal sense, comprises four principal...beneficial to the community, not falling under any of these preceding heads. In examining the purposes of any particular trust the court has taken a liberal...
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The Modern Law of Real Property

Louis Arthur Goodeve - 1897 - 632 lapas
...well-ascertained signification in English law." And in the same case («) Lord Macnaghten observed that " ' charity ' in its legal sense comprises four principal...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 Weekly Reporter, 45. sējums

1897 - 830 lapas
...Eomilly in Aforice v. The Btihop of Durham. The passage in Lord Macughten's judgment runs thus : " Charity in its legal sense comprises four principal...education ; trusts for the advancement of religion ; tod trusts for other purposes beneficial to the community, not falling under any of the preceding...
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Reports of Tax Cases, 3. sējums

1899 - 674 lapas
...may be asked, noes the popular meaning of the word " charity " correspond 'with its legal meaning? "Charity" in its legal sense comprises four principal...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 Law of Succession: Testamentary and Intestate

Sir William Searle Holdsworth, Charles William Vickers - 1899 - 336 lapas
...Theobald, WiUs, pp. 295, 296, for instances of charitable gifts. four principal divisions—trusts for the relief of poverty; trusts for the advancement...community not falling under any of the preceding heads.' ' And,' says Lord Herschell', ' I think that the popular conception of a charitable purpose covers...
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