... corporation (henceforth trusts) is charitable at law it must fall within one of the four heads expressed by Lord McNaughton in Pemsel, anything else is non-charitable. The precedent, which interprets the repealed preamble to the Statute of Charitable Uses (1601), lays the foundation of how the Charities Commissioner and the courts decide what constitutes charitable for the purpose of the law. The classification can have vital effect on a donee's intentions, so just because he, or the general public, think it charitable does not give it charitable status. It is for the Charities Commissioner to decide, on analogy, if it falls within on of the four heads. Appeals are allowed to the courts. Charitable status gives the benefit of certain tax exemptions, removes the need inherent in the beneficiary principle and circumvents the rule on perpetuities that can be critical in saving trusts. Trusts can also change their intended aims ...

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