Charitable status is not lost merely because an institution...

Charitable status is not lost merely because an institution serves a defined section of the public, where its activities advance a field capable of benefiting the public at large. The notes discuss renewal of registration for a society promoting research, technical knowledge and information on lubricating greases, despite concerns that industry stakeholders participated in its programmes and that its parent body was a trade association. At the registration stage, the relevant enquiry concerns genuineness of activities and compliance with legal requirements; generation of surplus alone does not justify refusal. The rejection was set aside, and the renewal application was remanded for fresh consideration after a fair hearing.

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