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Charitable Uses

The Cyclopedic Law Dictionary · Walter A. Shumaker and George Foster Longsdorf; ed. James C. Cahill · 1922

The Cyclopedic Law Dictionary

or CHARITIES. Gifts to general public uses, which may extend to the rich as well as the poor.

Ambl. 651; 2 Sneed (Tenn.) 305.

Gifts to such purposes as are enumerated in Act 43 Eliz. c. 4, or which, by analogy, are deemed within its spirit or intendment. Boyle, Charity, 17. "Whatever is given for the love of God, or for the love of your neighbor, in, the catholic or universal sense, free from the stain or taint of every consideration that is personal, private or selfish," is a gift for charitable uses.

2 How. (U. S.) 127.

The essentials are (1) that the gift be for the benefit of an indefinite number of persons (14 Allen [Mass.] 556; 107 U. S. 182)_; (2) that it be free from contractual obligation in or consideration to the donor (33 Pa. St. 419); (3) that the purpose be humanitarian in the broadest sense, whether it be religious (12 Mass. 537), educational (35 N. H. 445; 34 N. J. Eq. 101), benevolent (91 Mass. 442; 54 Ind. 549), or public (163 Mass. 509; 5 Del. Ch. 51).