All estates granted for the maintenance of the ministry of the gospel, or of schools of learning, or for the relief of the poor, or for the preservation, care and maintenance of any cemetery, cemetery lot or monuments thereon, or for any other public and charitable use, shall forever remain to the uses to which they were granted, according to the true intent and meaning of the grantor, and to no other use whatever.

(1949 Rev., S. 7082.)

Land conveyed to a society's committee, and their successors, passes to the successors. 2 R. 298. Statute was passed in 1684; but, as it did not appear in the printed statutes before the revision of 1702, it is generally called the statute of “1702”; in 1821, the clause of the original act, exempting such property from taxation, was struck out; who can take under section and what evidence is admissible to identify devisees. 2 R. 298; 6 C. 292; 11 C. 60; 15 C. 274; 16 C. 291; 23 C. 34; 92 C. 110; 98 C. 332. Diversion of fund to another charity illegal. 3 D. 450. Division of church lands between different societies. 4 D. 360. Deaf and dumb asylum a charity. 4 C. 172. “Estates” includes money at interest. 6 C. 227. When land given to charitable uses is exempt from taxation. 7 C. 335; 10 C. 490; 11 C. 251; 14 C. 228; 36 C. 116; 85 C. 674; 87 C. 474; 88 C. 241. Diversion of fund from charitable use by return to donors illegal. 12 C. 113; 54 C. 342; 67 C. 554. Bequest to unincorporated charitable institution sustained; 17 C. 181; and also a devise. 98 C. 333. No exemption from taxation under former exempting clause unless express terms of grant impress upon the land a perpetual sequestration for the pious or charitable use. 21 C. 481. Bequest to “pious indigent young men” void for uncertainty. 22 C. 50. Devise of land to a town, income to be used for repairing highways and bridges, is for a public and charitable use. 24 C. 350. Education of Indian and African youth a charitable use. 30 C. 113. Land devoted to charitable uses, and so exempt from taxation, when conveyed in fee, becomes taxable. Id., 160. Lease for 999 years for a gross sum is practically a conveyance in fee simple, and land is taxable; such a lease is in fraud of statute. 31 C. 407; 72 C. 370. Property conveyed to charitable uses before 1821 is not taxable unless legislature expressly makes it so; property so conveyed after revision of 1821 is taxable. 38 C. 287. Land devoted to a public use cannot be taken for another inconsistent public use without legislative authority, express or necessarily implied. 43 C. 240. Lessee's taxable building on lessor's exempt land. 51 C. 259. What is sufficient description of class of beneficiaries. Id., 377; 52 C. 412; 54 C. 21; Id., 352; 55 C. 166; 57 C. 147; Id., 275; 63 C. 125; Id., 378; 67 C. 566; 68 C. 527; 71 C. 122; 93 C. 351. Charitable trusts are favored; 67 C. 243; 68 C. 532; 93 C. 350; 102 C. 417; 113 C. 232; but if insufficiently created, equity cannot aid them. 82 C. 504. Trust to church of particular denomination is within statute. 67 C. 565; 98 C. 322. Trust cannot be terminated; but as to cy pres doctrine, see 67 C. 566; 85 C. 309; 99 C. 33. Incidental benefit to taxpayers does not take gift out of statute. 68 C. 527. Trusts for cemetery lots. 73 C. 58; Id., 678. Under gift to “Institution for, etc., in New York”, “New York Society for” may take. Id., 670. Trust for benefit of destitute seamen; for a “home for ladies of advanced age”. 74 C. 586. These trusts are not within statute of perpetuities. Id.; 75 C. 86; 109 C. 544. Motive which leads one to establish trust is of no consequence. 74 C. 588. Gift to advent society to combat the idea of immortality. 75 C. 83. Improper acts of trustee will not terminate it. 85 C. 309. See 74 C. 586. Effect of gift to a charitable corporation. Id., 586; 90 C. 592. Trust in aid of destitute children in a home. Id. Power of legislature to order sale of property devoted to charitable trust. 5 Wall. 119. Less certainty in description of ultimate beneficiaries necessary where gift goes to charitable corporation. 100 C. 517. When public charitable corporation need not qualify in Probate Court as testamentary trustee. Id., 520. Where recipients of public charity are unascertainable, Attorney General must represent them. 106 C. 590. Cited. 108 C. 140; 138 C. 146. In the case of gifts to charities, the ordinary rule against accumulations does not apply. 113 C. 205. No distinction in legal effect between a charitable and a religious use. Id., 232. What constitutes a “charitable use”. 123 C. 549. Gift for establishment of chapel a charitable use. 126 C. 290. Ordinarily, a bequest to such educational institutions as trustee may select is charitable. Id., 674. Acceptance of lands for use as a park charitable. 129 C. 112. There can be no essential change in the use of the land. 130 C. 527. The maintenance in perpetuity of testatrix's home as depository for the ashes of herself and daughter not a charitable use. 133 C. 728. Property once dedicated to use of a church of polity may not be diverted to the use of a church of a different polity. 137 C. 1. Does not mean that any particular piece of land which has once been used for a cemetery must continue forever to be used for that purpose. 138 C. 434. Cited. 151 C. 517. Court held that amount in excess of particular purpose was invalid and was intestate property. Id., 527. Statute did not impair state's sovereign power to condemn property accepted and dedicated as public park, but municipal owner is required to hold proceeds of condemnation award subject to substantially same restriction as that placed on lands by their dedication for park purposes. 154 C. 692. Discussed re restrictive covenant for use as addition to public school site, valuation when taken by eminent domain. 164 C. 337. Lands and property owned by a charitable organization devoted to a charitable public use may not be used for commercial purposes unless reasonably necessary to continue the charitable purpose of such organization. 168 C. 447. Cited. 172 C. 496; 209 C. 429; 225 C. 32.

Any organization to be classed as a charitable organization under statute must have the administration of charity as one of its ultimate purposes; a Masonic lodge which practices charity incidental to the accomplishment of its ultimate purpose is not such a charity. 4 CS 14. Testamentary trust for the erection and maintenance of a cemetery chapel to the memory of the testator's mother is not invalid because it is not limited to the period of perpetuities. 7 CS 251. Trust once established for any particular religious or charitable use remains for that use forever and to no other use whatever. 12 CS 352. Not essential to charitable character of use that only the mendicant, impecunious or poor receive its benefactions. 13 CS 372. Section passed in 1684; sometimes variously known as the “Statute of Elizabeth” or as “The Statute of Charitable Uses” or as “The Statute of 1702”. 17 CS 169. Applicability of cy pres doctrine or doctrine of approximation depends on proof of general dominant charitable intent to which particular expressed intent is secondary. 27 CS 176. Since adherence to settlors' religious limitation would defeat their dominant intent, doctrine of approximation should be invoked to allow trustees to ignore limitation. 28 CS 468.