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Trusts for the advancement of religion ' Advancement of religion' is one of the four categories of charitable purpose set out in Pemsels Case1891.

The courts are, er..., agnostic on the subject or religion. That is to say, no particular religion is favoured over any other when it comes to charitable status. A very wide assortment of religious bodies has been deemed charitable. It is important to remember that, bearing in mind the anti-mortmain provisions of the 17th century, this may be as much to restrict the creation of religious trusts, rather than to encourage them.

However, there is no question that, in the courts, religion implies a belief in a higher spiritual being ( Re South Place Ethical Society1980]]. An organization promoting ethical standards of behaviour, or a particular humanist world-view, is not, in the legal sense, a religion. Presumably some movements that are considered significant world religions would not qualify as religions in the legal sense (certain varieties of Bhuddism, for example]]. And there are, of course, borderline cases. The so-called Church of Scientology was denied charitable status in the U K; but in Australia, using precisely the same case-law, it was allowed. Happily, some worthy organizations that cannot be charitable on the grounds of advancement, may just squeak in on the grounds of advancement of education.