Annex
DEFINITION OF PUBLIC BENEFIT—RELIGIOUS
CHARITIES
We are very aware of the value contributed to
society by the Christian community and seek to highlight and articulate
the case for charitable status for all forms of legitimate Christian
religious activity, including proclamation of the Christian gospel.
Some of the features that make the Christian
community a vital part of the charity sector include:
1. The strong values base approach that
galvanises people together around core principles of love for
neighbour—seeking beyond self-satisfaction to serving the
needs of others, especially those disadvantaged and marginalized.
2. Effective grassroots networks through
churches and others—a real and active presence in our communities.
3. High levels of voluntary action compared
to the population as a whole.
4. The values of selfless love and care
for those in need that drive Christians in actively living out
their faith have been major historical and current drivers to
the very existence and continued vibrancy of the charitable sector.
5. The wider question remains whether evangelistic
and missionary activity solely aimed at presenting and seeing
responses to the Gospel would be regarded as meeting the public
benefit test. In our earlier consultation submissions we urged
the importance of the recognition of the need for religious organisations
to be able to sustain themselves into the future through evangelism
(the communication of the Christian faith to those not yet committed
to Christ).
6. In the recommendations of the earlier
Goodman review of charities, it was specifically proposed that
there should be included under the advancement of religion "missionary
work at home or overseas". If it is felt necessary to include
any definition of public benefit (formal or otherwise):
(a) We urge that this recommendation (which
was noted in the Strategy Unit's supplementary paper on "Charitable
Status") is clearly carried into the definition or guidance.
(b) More generally, we would ask that we
and other representative bodies in the faith sector (for example,
Faithworks, Evangelical Alliance in the Christian faith sector)
are consulted fully and widely prior to finalisation.
7. As noted in the main body of our submission,
our considered preference is for the retention of existing case
law to feed in to the development of the definition of charity
and the concept of public benefit. We believe continuing use of
the existing case law is important. It will help provide continuity
and stability of understanding.
July 2004
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