The leading case of Pemsel v. Special
Commissioners of Income Tax (1891) All E.R. Rep. 28 (U.K.H.L.) held that «charity in its legal sense
comprises four principal divisions: trusts for the relief of poverty; trusts for the advancement of
education; trusts for the advancement of religion; and trusts for other purposes beneficial to the community, not falling under any of the preceding heads.»