This section covers four purposes which we describe separately, though in practice they may overlap:
Advancement of the Arts: this can cover a wide range of imaginative, creative and expressive activities.
Advancement of Heritage: this can cover a country’s local or national history and traditions, and the preservation of historic land and buildings.
Advancement of Culture: focuses on the identification, preservation or celebration of the distinctive character of a society, or group within a society.
Advancement of Science: covers a range of scientific and technological subjects including academic disciplines, research, exploration, practical experimentation and scientific debate.
Although they are linked in the 2005 Act, a charity does not need to advance all four of them to have this charitable purpose. For example, a charity may only advance science.
Art can take many forms:
A charity might advance the arts at local, national or international level through both amateur and professional art.
Art can be a medium for advancing other charitable purposes. Where an organisation uses art as a means of achieving another purpose, for example advancing health through art therapy, we will not usually see this as advancing the arts as well.
In general, public benefit is the way that a charity makes a positive difference to the public. Activities might include:
Artistic merit is a matter of opinion and applies to art that has popular appeal as well as art that is only of interest to a minority of people.
To provide public benefit the art must be enlightening, inspiring, or of value to the public. Where artistic merit is not immediately obvious we may seek expert evidence to verify its value. This doesn’t mean that art cannot amuse or entertain; but when we decide if it is charitable, the ability of art to stimulate thought or discussion is important.
When advancing art, benefit may be to the wider public and to artists themselves. By training artists, charities can help to sustain a pool of artistic talent, which contributes to the cultural life of the nation. While artists or arts businesses might gain private benefit from a charity advancing the arts, this cannot be the primary purpose.
The advancement of heritage can cover a country’s local or national history and traditions, and the preservation of historic land and buildings.
In general, public benefit is the way that a charity makes a positive difference to the public. Activities might include:
When assessing public benefit, the extent to which the public has access to sites, buildings and collections will be an important factor, especially where heritage assets remain in private ownership. Benefit must be primarily to the public and any private benefit to individuals must be incidental.
Heritage assets must be worthy of preservation and display due to their aesthetic quality, educational value or historical significance and we would usually look to see evidence of this. For example, in the case of a building or monument we might look to see whether it has been ‘listed’ by a relevant organisation.
In this context, culture means the defining features or characteristics of a particular society or section of a society, and includes:
In general, public benefit is the way that a charity makes a positive difference to the public. Activities that preserve, commemorate, and celebrate these cultural features for public benefit can advance this charitable purpose. For example, cross-cultural exchanges, multi-cultural and ‘fusion’ events that aim to promote tolerance, understanding and interaction between people of different cultures may advance this charitable purpose.
The advancement of science covers a broad range of scientific and technological subjects including academic disciplines, research, exploration, practical experimentation and scientific debate.
If the main aim is to advance the scientific knowledge and understanding of those taking part, the appropriate charitable purpose may be the advancement of education in science, rather than advancing science itself.
In general, public benefit is the way that a charity makes a positive difference to the public. Activities might include:
Research and development carried out to gain commercial advantage (private benefit) is unlikely to be charitable, even if the public may obtain some benefit from it later on.
Case 1: an organisation showed how it promoted food culture and heritage in Scotland
Summary:
We received an application from an organisation that promotes healthy, sustainable and ecologically sound methods of food production. The advancement of the arts, heritage and culture was included as one of its charitable purposes.
Considerations:
The organisation’s activities include maintaining a collection of seeds and varieties of heritage fruit, vegetables, grains and other plants traditional to Scottish agriculture and diet. It works to build skills in small scale food growing, production and cooking that is culturally appropriate and suited to the Scottish environment and climate. It also uses media such as drama, storytelling and music to explore the links between creative arts, food traditions and the natural environment.
Outcome:
The applicant made a persuasive case that there was a strong heritage of food production and diet in Scotland that was an expression of Scottish cultural identity and which helped to build sustainable communities of growers, producers and consumers. We were satisfied that the organisation’s activities were capable of advancing the arts, heritage and culture. The application to become a charity was successful.
Case 2: an organisation satisfied us that its activities advanced science for young people
Summary:
We received an application from a body that organised challenging and inspiring expeditions for young people to the Arctic. The organisation had a number of charitable purposes including the advancement of science.
Considerations:
While on the expeditions the young people participate in a range of scientific experiments and observations measuring the effects of climate change. The work is carried out on behalf of academic institutions and also private companies. In return, these bodies helped to fund the expeditions and contributed to the training of the young people.
Outcomes:
We were satisfied that the activities were capable of stimulating an interest in science among the young people. We were also satisfied that the findings of their experiments would be made publicly available and not used for private commercial advantage. The application to become a charity was successful with the advancement of science among its purposes.
Case 3: we decided that an organisations activities primarily supported existing businesses rather than advancing the arts
Summary:
An application was received from an organisation that supported the development of entrepreneurs working in creative industries such as fashion, design, art and film-making. The applicant included the advancement of the arts, heritage and culture among its purposes.
Considerations:
The organisation assists creative entrepreneurs to develop their business skills through training and mentoring. For selected beneficiaries it also provides funding for them to develop and find markets for their products. We were concerned that the emphasis was on developing business acumen rather than artistic skills.
Outcomes:
We did not consider that the provision of business support to help the creation of flourishing businesses was an activity capable of advancing the arts. While many of the businesses being supported operated in the art and design fields, we considered that any public benefit would be incidental to the primary activity of developing new businesses. We refused the application and this decision was confirmed following a request for review by the applicant.