• In the case of IRC v Mcmullen 1981 AC 14, it was held that education shall be given a widened interpretation including mental, spiritual, and physical education under Charity law.

 Facts of the Case

  • A football association sought to set up a trust to inter alia provide or assist the organisation or provision of facilities which is to enable pupils at schools and universities in any part of the UK.

Issues in IRC v Mcmullen 1981 AC 14

  • Can the trust be held to be charitable?

Held by House of Lords

  • Trust held as charitable.

Lord Hailsham LC

  • It was held that education is to be give a wide interpretation to include spiritual, moral, mental, and physical education.

Lord Russell

  • “The first point is concerned with the true construction and effect C of the second branch of clause 3 (a) of the trust deed, which opens with the words ” and thereby.” It was argued for the respondents that this did no more than express an erroneous view on the part of the draftsman as to the consequences of organising or providing sporting facilities such as are described in the earlier part of the clause. This argument I cannot accept.
  • In the first place the words must surely be read, if such _ a reading is reasonably open, as intended to have some operative effect, rather than as being mere surplusage. It was conceded that the words must have at least some effects, by excluding sedentary games from the category of those for which facilities might lawfully be provided under the first part of the clause. I consider it to be a correct conclusion, taking the words in their context, that they are intended to express the main abstract purpose of the deed, namely that of securing that due E attention is given to the physical education and development of pupils at schools and universities in the United Kingdom. The second point is whether a trust having this object is properly to be regarded as constituted for exclusively charitable purposes as being one for the advancement of education. A trust for the mere promotion of a particular sport or sports does not qualify as charitable under this p head: In re Nottage [1895] 2 Ch. 649.
  • On the other hand, a gift to a particular educational establishment for the purpose of improving the sporting facilities available to the pupils there does so qualify: In re Mariette [1915] 2 Ch. 284. In the present case the purpose of the trust is plainly to improve the sporting facilities, particularly as regards the playing of association football, available to pupils undergoing formal Q courses of education at schools and universities in the United Kingdom. It has long been recognised that the provision of such facilities tends to promote the success of formal education processes with which it is associated. In my opinion the link which by this trust deed is required to be established between the facilities to be provided and persons undergoing courses of formal education at schools and universities must necessarily lead to the conclusion that the trust is for the promotion of education, and that its purposes are therefore exclusively charitable.” Pg 21

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