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This article considers the case law which applied to define charitable purposes before Charities Act 2006. Although that Act introduced a definition of charitable purpose, the case law listed in this article may still be of relevance.

Although the only object among those enumerated in the preamble to 43 Eliz I, c 4, falling under the head of advancement of religion was 'the repair of churches', historically 'charitable purposes' have been closely bound up with medieval religious corporations.

There is a long line of authorities, which establishes that religious purposes are prima facie charitable purposes¹. Consequently, gifts expressed in general terms as being for the advancement of religion, such as 'the promotion of religion'², 'for religious and charitable institutions and purposes'³, 'the worship of God'⁴, 'for the service of God'⁵, 'for God's work'⁶, for the spread of the Gospel'⁷ or for Christianity generally⁸, are for charitable purposes within this head.

Gifts to particular religious institutions of recognised public character as,