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38-613: The Shetland Amenity Trust is a charitable trust based in Shetland , Scotland . It was formed in 1983. Among the Trust's aims are to preserve and protect the architectural heritage of Shetland and it owns and operates many historical buildings. In partnership with other organisations, the Trust is responsible for the administration of Geopark Shetland which was formally designated in September 2009. Shetland Amenity Trust purchased
76-537: A charitable trust have greater freedom to act than other trustees, and secondly, beneficiaries cannot take legal action against the trustees. Instead, the beneficiaries are represented by the Attorney General for England and Wales in their capacity as parens patriae , appearing on behalf of The Crown . The jurisdiction over charitable disputes is equally shared between the High Court of Justice and
114-471: A distinct line between them and the political decisions on which they are giving legal advice. As a government minister, the attorney general is directly answerable to Parliament. The attorney general is also the chief legal adviser of the Crown and its government, and has the primary role of advising the government on any legal repercussions of their actions, either orally at meetings or in writing. As well as
152-527: A donor to provide an income stream to the income beneficiary, while the public charity or private foundation receives the remainder value when the trust terminates. These "split interest" trusts are defined in §664 of the Internal Revenue Code and are normally tax-exempt. A Section 664 trust makes payments either of a fixed amount ( charitable remainder annuity trust ) or a percentage of trust principal ( charitable remainder unitrust ), to either
190-411: A donor's life) or as a part of a trust or will at death (testamentary). There are two basic types of US charitable trusts: charitable remainder trusts (CRT) and charitable lead trusts (CLT). Additionally, there is an Optimized Charitable Lead Annuity Trust (OCLAT) designed to maximize the tax and economic benefits for the contributor. Charitable remainder trusts are irrevocable structures established by
228-522: A law, and for a short time the attorney general did sit in cabinet, starting with Sir Rufus Isaacs in 1912 and ending with Douglas Hogg in 1928. There is nothing that prohibits attorneys general from attending meetings of the Cabinet, and on occasion they have been asked to attend meetings to advise the government on the best course of action legally. Despite this it is considered preferable to exclude attorneys general from cabinet meetings so as to draw
266-464: A political and ministerial post, with the attorney general serving as a legal adviser to both the government as a whole and individual government departments. Despite this change, until the passing of the Homicide Act 1957 the attorney general was bound to prosecute any and all poisoning cases. However, in recent times the attorney general has exceptionally conducted litigation in person before
304-590: A professional attorney was hired to represent the King's interests in court. The position first took on a political role in 1461 when the holder of the office was summoned to the House of Lords to advise the Government there on legal matters. In 1673, the attorney general officially became the Crown's adviser and representative in legal matters, although still specialising in litigation rather than advice. The beginning of
342-446: A term of years, the charity receives whatever amount is left in the trust. Charitable remainder unitrusts provide flexibility in the distribution of income and may be helpful in retirement planning, while charitable remainder annuity trusts paying a fixed dollar amount are more rigid and typically appeal to much older donors unconcerned about inflation's impact on income distributions, and who are using cash or marketable securities to fund
380-588: Is believed to be worth around £2 million to the Shetland economy annually. Charitable trust Contest Property disposition Common types Other types Governing doctrines A charitable trust is an irrevocable trust established for charitable purposes. In some jurisdictions, it is a more specific term than " charitable organization ". A charitable trust enjoys varying degrees of tax benefits in most countries and also generates goodwill. Some important terminology in charitable trusts includes
418-481: Is not a member of) the Cabinet . Unlike in other countries employing the common law legal system, the attorney general does not govern the administration of justice ; that function is carried out by the secretary of state for justice and lord chancellor . The incumbent is also concurrently advocate general for Northern Ireland . The position of attorney general has existed since at least 1243, when records show
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#1732782340846456-669: The Central Government may grant through its orders. In the Islamic Republic of Iran , religious charitable trusts, or bonyads , constitute a substantial part of the country's economy, controlling an estimated 20% of Iran's GDP. Unlike some other Muslim-majority countries, the bonyads receive large In England and Wales, charitable trusts represent a form of express trust dedicated to charitable goals. There are several advantages to charitable trust status, including exemption from most forms of taxation and freedom for
494-573: The Charity Commission . The Commission, being the primary authority, is responsible for regulating and promoting charitable trusts. It also provides advice and opinions to trustees on administrative matters. In cases where the Commission detects mismanagement or maladministration, it has the authority to take actions against the trustees. This includes their removal, the appointment of new trustees, or even temporarily assuming control of
532-734: The Crown Prosecution Service and appoints its head, the Director of Public Prosecutions . Decisions to prosecute are taken by the Crown Prosecution Service other than in exceptional cases i.e. where the attorney general's consent is required by statute or in cases relating to national security. An example of a consent case is the Campbell Case , which led to the fall of the first Labour government in 1924. The attorney general also superintends
570-648: The Government Legal Department and the Serious Fraud Office . The attorney general also has powers to bring "unduly lenient" sentences and points of law to the Court of Appeal , issue writs of nolle prosequi to cancel criminal prosecutions, supervise other prosecuting bodies (such as DEFRA ) and advise individual ministers facing legal action as a result of their official actions. They are responsible for making applications to
608-482: The 20th century saw a shift away from litigation and more towards legal advice. Today, prosecutions are carried out by the Crown Prosecution Service and most legal advice to government departments is provided by the Government Legal Department , both under the supervision of the attorney general. Additional duties include superintending the Serious Fraud Office , HM Crown Prosecution Service Inspectorate, Service Prosecuting Authority , and other government lawyers with
646-530: The Shetland population participate in the event. As of 2018, Da Voar Redd-up has resulted in the removal of 1,900 tonnes of litter from the environment. Shetland Amenity trust organises Shetland Wool Week, which is an annual event held in September–October where knitting enthusiasts from around the world take part in classes and workshops held in venues across Shetland. in 2019, 400 events were held, and over 1,000 people purchased tickets to Wool Week. The event
684-433: The asset's value) from the donor's estate. Attorney General for England and Wales His Majesty's Attorney General for England and Wales is the chief legal adviser to the sovereign and Government in affairs pertaining to England and Wales as well as the highest ranking amongst the law officers of the Crown . The attorney general is the leader of the Attorney General's Office and currently attends (but
722-446: The attorney general officially became the Crown's representative in legal matters. In 1890, the ability of an attorney general to continue practising privately was formally taken away, turning the office-holder into a dedicated representative of the government. Since the beginning of the twentieth century the role of the attorney general has moved away from representing the Crown and government directly in court, and it has become more of
760-456: The attorney general to the Lords by writ when appointed continues unbroken to this day, although until the appointment of Lord Williams of Mostyn in 1999, no attorney general had sat in the Lords since 1700, and no attorney general had obeyed the writ since 1742. During the 16th century, the attorney general was used to pass messages between the House of Lords and House of Commons, although he
798-553: The attorney general. The corresponding shadow minister is the Shadow Attorney General for England and Wales , and the work of the attorney general is also scrutinised by the Justice Select Committee . The origins of the office are unknown, but the earliest record of an "attorney of the crown" is from 1243, when a professional attorney named Laurence Del Brok was paid to prosecute cases for
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#1732782340846836-637: The authority to prosecute cases. The attorney general advises the government, individual government departments, and individual government ministers on legal matters, answering questions in Parliament and bringing "unduly lenient" sentences and points of law to the Court of Appeal of England and Wales . As per the Law Officers Act 1997 , duties can be delegated to the Solicitor General , and any actions are treated as if they came from
874-414: The charitable goal. Furthermore, it is deemed unacceptable for charitable trusts to engage in campaigns for political or legal change. However, discussing political issues in a neutral manner is permissible. Charitable trusts, like other trusts, are administered by trustees, but there is no direct relationship between the trustees and the beneficiaries. This results in two key points: first, the trustees of
912-475: The court restraining vexatious litigants, and may intervene in litigation to represent the interests of charity, or the public interest in certain family law cases. They are also officially the leader of the Bar of England and Wales , although this is merely custom and has no duties or rights attached to it. The attorney general's duties have long been considered strenuous, with Sir Patrick Hastings saying that "to be
950-537: The courts, for instance before the House of Lords in A and Others v Secretary of State for the Home Department , where the legality of the government's detention of terrorist suspects at Belmarsh was at issue. The attorney general is currently not a Cabinet minister, but is designated as also attending Cabinet. The rule that no attorney general may be a cabinet minister is a political convention rather than
988-474: The donor or another named beneficiary. If the trust qualifies under the IRS code, the donor may claim a charitable income tax deduction for their donation to the trust. Moreover, the donor might not need to pay an immediate capital gains tax when the trust disposes of the appreciated asset and purchases other income-generating assets to fund the trust. At the end of the trust term, which may be based on either lives or
1026-403: The end of the trust term, the remainder can either go back to the donor or to heirs named by the donor. The donor may sometimes claim a charitable income tax deduction or a gift/estate tax deduction for making a lead trust gift, depending on the type of charitable lead trust. Generally, a non-grantor lead trust does not generate a current income tax deduction, but it eliminates the asset (or part of
1064-606: The government as a whole, they also advise individual departments. Although the primary role is no longer one of litigation, the attorney general still represents the Crown and government in court in some select, particularly important cases, and chooses the Treasury Counsel who handle most government legal cases. By convention, they represent the government in every case in front of the International Court of Justice . The attorney general also superintends
1102-416: The king, who could not appear in courts where he had an interest. During the early days of the office the holder was largely concerned with representing the Crown in litigation, and held no political role or duties. Although a valuable position, the attorney general was expected to work incredibly hard; although Francis North (1637–1685) was earning £7,000 a year as attorney general he was pleased to give up
1140-510: The land upon which Old Scatness sits in 1995 to allow excavation to take place, and to allow public access to the site. Shetland Amenity Trust is responsible for a number of lighthouses around Shetland, including Sumburgh Head Lighthouse , Eshaness Lighthouse and Bressay Lighthouse . The trust also rents out the lighthouses as tourist accommodation. The Trust organises Da Voar Redd-up ( Shetland dialect : The Spring Clean ) in which volunteers clean beaches around Shetland's coast. Over 20% of
1178-470: The law. This also includes trusts for the benefit of animals and trusts for the benefit of a locality. Additionally, there is a requirement that the trust's purposes benefit the public or a specific section of the public, rather than merely a group of private individuals. Several circumstances render such trusts invalid. Charitable trusts are prohibited from operating for profit, and their purposes cannot be non-charitable unless these purposes are ancillary to
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1216-470: The office and become Chief Justice of the Common Pleas because of the smaller workload, despite the heavily reduced pay. The office first took on a political element in 1461, when the holder was summoned by writ to the House of Lords to advise the government on legal matters. This was also the first time that the office was referred to as the office of the "Attorney General". The custom of summoning
1254-566: The poor, education, medical relief, preservation of monuments and the environment, and the advancement of any other object of general public utility" as charitable purposes. Companies formed under Section 8 of the Companies Act, 2013, for promoting charity, also receive benefits under the law, including exemption from various procedural provisions of the Companies Act—either fully or partially—and are entitled to other exemptions that
1292-583: The term " corpus " (Latin for "body"), referring to the assets with which the trust is funded, and the term "donor," which is the person donating assets to a charity. In India, trusts set up for social causes and approved by the Income Tax Department not only receive exemption from tax payment, but donors to such trusts can also deduct the donated amount from their taxable income. The legal framework in India recognizes activities such as "relief of
1330-540: The trust property to prevent harm. In instances where there are issues with a charity, the High Court can implement schemes that dictate the functioning of the charity. In the United States, many individuals use charitable trusts to leave all or a portion of their estate to charity when they die, both for philanthropic purposes and for certain tax benefits. Charitable trusts can be set up inter vivos (during
1368-440: The trust. In some situations, the less complicated pooled income fund may be more suitable than the charitable remainder trusts. Charitable lead trusts are the opposite of charitable remainder trusts and make payments to charity for the term of the trust. Similar to a charitable remainder trust, payments may be either a fixed amount (charitable lead annuity trust) or a percentage of trust principal (charitable lead unitrust). At
1406-407: The trustees that is not found in other types of English trusts. For a charitable trust to be considered valid, the organization must demonstrate both a charitable purpose and a public benefit. Applicable charitable purposes are typically divided into four categories: trusts for relieving poverty, trusts for promoting education, trusts for advancing religion, and all other types of trusts recognized by
1444-567: Was viewed suspiciously by the Commons and seen as a tool of the Lords and the king. In 1673 the attorney general began to take up a seat in the House of Commons, and since then it has been convention to ensure that all attorneys general are members of the House of Commons or House of Lords, although there is no requirement that they be so. During the constitutional struggle centred on the Royal Declaration of Indulgence in 1672 and 1673
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