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There has been much social and legal debate over the definition of the word “charity.” For some it is a path way to heaven, for others, it plays a decisive role in anti‐trust cases. Charles Dickens wrote “Charity begins at home and justice begins next door.” Lord Macnaghten’s take on the Preamble to the Statute of Elizabeth (1601) 43 Eliz. 1, c.4 (UK), whilst considered to have its limitations, is widely regarded as a useful starting point for a legal definition of charity.

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