Edward is an extremely wealthy man and he leaves the following legacies in his will. The rest of his estate goes to his son, Charles.

(a)10 million to the Nature People. They worship the God that they believe is present in all living things. Their ceremonies of prayer and songs of praise are held in the open air. Everyone is welcome at these ceremonies. The Nature People do not have any holy books but consider that they have general agreement about what they believe. Their High Priest, Simon, has recently been convicted of a sexual offence, but continues in his role.

(b)10 million to establish a school. There the doctrines of the Nature People will be taught, together with the government prescribed National Curriculum. Attendance at the school is free for children of members of the Nature People, but if other children wish to attend, they must pay a fee on 30,000 a year.

(c)10 million to establish a retirement home for poor and aged Nature People. The retirees must pay the basic cost of their care. The home is not open to persons who are not Nature People.

(d)10 million to promote the sport of yacht racing to the general public. The yacht racing takes place on a large lake at the school and pupils of the school are encouraged to participate.

Charles considers that none of these legacies are charitable.

Advise Charles on whether these legacies enjoy charitable status.