Mr. Justice Vinelott on Unincorporated Associations and Gifts for Non-Charitable Purposes

Abstract

Constructions employed to validate gifts and subscriptions to unincorporated associations include private trusts, charitable and non-charitable purpose trusts, and contracts. In this paper the author examines two English High Court decisions which throw new light on the limits of these orthodox constructions and establish a new construction -- suspended beneficial ownership coupled with an equitable obligation. The author argues that this new construction extends beyond unincorporated associations, and provides an effective means of pursuing non-charitable purposes in general.Two recent English High Court judgments from Vinelott J. in the area of the structure of and holding of property by unincorporated associations are of considerable importance and interest. These are the judgments in Re Grant's Will Trusts' and Conservative and Unionist Central Office v. Burrell (Inspector of Taxes).It is proposed to examine the implications of these judgments in the light of an earlier paper by the present author. There an early distinction was made between property regularly subscribed or donated by the members of an association, and property derived by way of gifts and the like from outside sources.