Abstract

The concept of charity is an ancient one, underpinning many aspects of societies. Indeed, charities assist states by alleviating many welfare encumbrances that otherwise would have to be conducted by government agencies. However, there are growing public concerns around granting charitable privileges to organizations whose charitable endeavours are underpinned by intangible belief systems and whose moralistic stance may be contrary to the social policies of the day. This chapter argues that, despite attacks in the media, religion is still as relevant in contemporary society as it was in the past. Religion contributed to the development of Western law and continues to positively influence society in many areas including health benefits and economic gains.

This chapter reviews the legal history of the advancement of religion as a public benefit. The public benefit doctrine, and its presumption, are an effective method of ensuring that charitable religious bodies function legally and benefit their communities. Three cases from New Zealand and Australia are analyzed to support the argument: Liberty Trust v Charities Commission, Church of the New Faith v Commissioner of Pay-Roll Tax and Commissioner of Taxation of the Commonwealth of Australia v Word Investments Limited.

While modern society places challenges at the feet of charity law, these cases illustrate that charity law is equally at home in the new millennium as it was in the seventeenth century. The presumption of public benefit legitimizes the advancement of religion and ensures that a religion's charitable resources are distributed appropriately to its beneficiaries. Charity law, through public benefit, enables religious charities to operate for the public good.

Introduction

Charity has early origins in, and is often seen as sustaining, the healthy functioning of society, filling the welfare openings that have been left exposed either as a result of the government policies of the day or shortfalls in government assistance. Thus, it can be said that charity assists with decreasing many of the welfare encumbrances that might otherwise be placed on states while at the same time performing essential roles within a variety of communities. Charity should, therefore, not be underestimated for its value within society.