How should philanthropic and benevolent best be defined (for example, by analogy with local authority rating decisions)?
This is perhaps an area where local authorities can bring their experience to bear, in terms of the criteria they use to determine Business Rate exemptions. Other potential sources for comparative definitions might be the Community Fund or the Inland Revenue. A clear definition would hopefully ensure minimal confusion in the public eye between a charity and a non-charitable non-profit organisation. 19. Are collections where there is a significant element of private benefit (for example, sponsorship for challenge events) philanthropic or benevolent? If funds are raised for charitable purposes, the collection surely falls within the category of a charitable collection, regardless of the type of event. The distribution of benefit between the charitable purpose and ‘private gain’ (whether in terms of payment of professional fundraisers, or personal satisfaction arising from a challenge event) will not change the charitable nature of the purpose, although the poise may be a matter of regula
