... Attorney-Genera4.The sporting facilities need not be limited to only schools or institution. In IRC v McMullen5, a trust to provide facilities for pupils at school and universities in the United Kingdom to play association football or other games or sports was held valid by the House of Lords. Also, trusts for sports outside educational facilities and the services were formerly considered not charitable unless the came within the scope of the Recreational Charities Act 1958. Under this heading, the provision of facilities for recreation or other leisure-time occupation is charitable if its in the interest of social welfare. This requirement could be established under s1(1) of the Act. This was applied by the case of Guild V IRC 6and the courts upheld that a gift for the benefit of a public sports centre was held charitable. The Act clearly shows that in order for the requirement of sports to be ...

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