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Charitable relief of financial hardship: the public benefit requirement

Wilde, D. and Moore, I. (2021) Charitable relief of financial hardship: the public benefit requirement. Private Client Business, 1. pp. 38-44. ISSN 0967-22BV

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This article suggests that the “relief of those in need because of financial hardship” (Charities Act 2011, s. 3(1)(j)) is significantly wider than the “relief of poverty” in the range of those who may be helped. Nevertheless, it is likely to enjoy the same relaxed public benefit requirement as the “relief of poverty”. So, it would be charitable to assist the relatively affluent through a financially difficult period – such as the current pandemic – and this would be so even where the provision made was only for modest numbers and only for those with links to an individual business.

Item Type:Article
Divisions:Arts, Humanities and Social Science > School of Law
ID Code:95528
Publisher:Sweet & Maxwell

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