its property to be used only for purposes that are charitable both in Scots law and in UK tax law. See other information below for example clauses to use in . Case studies Case 1: an organisation reassured us that assets not be passed to a non-charity Summary: A Parent Council’s governing document stated that if the Parent Council was dissolved, its assets should be passed to the local authority. Considerations: When we looked at the governing document along with the law on Parent Councils, it was clear that the local authority could only use the assets for educational purposes, which are charitable. This is because if the Parent Council dissolves, the assets pass to the local authority, as education authority, for the benefit of the school to which the Parent Council belonged. Outcome: The Parent Council’s governing document did not it
its property to be used only for purposes that are charitable both in Scots law and in UK tax law. See other information below for example clauses to use in . Case studies Case 1: an organisation reassured us that assets not be passed to a non-charity Summary: A Parent Council’s governing document stated that if the Parent Council was dissolved, its assets should be passed to the local authority. Considerations: When we looked at the governing document along with the law on Parent Councils, it was clear that the local authority could only use the assets for educational purposes, which are charitable. This is because if the Parent Council dissolves, the assets pass to the local authority, as education authority, for the benefit of the school to which the Parent Council belonged. Outcome: The Parent Council’s governing document did not it
v53_meeting-the-charity-test-guidance_final_published_large-print.docx