Abstract
Trusts are an important institution to be studied in law for various reasons. Both jurisprudentially as well as from a perspective of taxation, trusts affect the making of rules. From a practical perspective, trusts are also an essential attribute for people to make things work and charitable trusts are one such type of trust, which have become increasingly common in todays world. This paper seeks to examine the position and legal standpoint of a charitable trust across India, United Kingdom and United States.
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