单词 | charity |
释义 | charity charity the giving of money to help the needy or a body that is estab- lished to administer such donations. The concept of charity dates from a permission given by the Emperor Constantine allowing sub-61 charter company jects to make bequests to the church. This facility came to be so abused that it was severely restricted by the Emperor Valentinian; this restraint was, however, gradually relaxed so that by the time of Justinian it had become a fixed maxim of the civil law that bequests to pious uses were entitled to privileged treatment. In English law, the State of Charitable Uses Act of 1601 codified the received law up to that point, and the PREAMBLE to that statute still provides the starting point for the definition of charity in modern law. This, according to the House of Lords in Pemsel's Case [1891] AC 531, comprises gifts for the relief of poverty, for the advancement of religion, for the advancement of education, and for other purposes beneficial to the community not falling under any of the preceding heads but within the words or spirit of the Act of 1601. A charitable TRUST is treated more favourably than others, in that it is not subject to the RULE AGAINST PERPETUITIES, it is not subject to the beneficiary principle that requires that trusts be for the benefit of persons rather than of purposes, and it attracts favourable tax treatment. To qualify as charitable, however, a gift must be exclusively charitable, that is, it must be so conditioned that no part of it can be devoted to any non- charitable purpose. If a charitable gift fails because the object no longer exists or the purpose has been satisfied, the gift may be applied CY PRES to the satisfaction of similar charitable purposes. Charities are under the general jurisdiction of the Charity Commis- sioners in England and Wales and the Lord Advocate in Scotland. In Scotland, for tax purposes, charity and charitable purposes are to be interpreted according to English law: Scottish Burial Reform and Cremation Society v. Glasgow Corp. 1967 SC (HL) 116. |
随便看 |
|
法律词典收录了2351条英汉双解法律词条,基本涵盖了常用法律英语单词及短语词组的翻译及用法,是法律学习的有利工具。