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[1891] AC 531 HL. This case is famous for Lord Macnaghten's statement of what the courts should recognize as a charity:

Charity in its legal sense comprises four principle divisions: trusts for the relief of poverty; trusts for the advancement of education; trusts for the advancement of religion; and trusts for other purposes beneficial to the community, not falling under any of the previous heads.

See charitable trust for general discussion; for specific details see;

• Trust for the relief of poverty
• Trust for Advancement of Education
• Trust for Advancement of Religion
• Trust for purposes beneficial to the community.