Emily wishes to make the following dispositions in her will:

a) A quarter of the money is to be used to build a new studio at her local gymnastics club.

b) A quarter is to be used to develop a new alphabet which she hopes will promote a song in everyone's heart around the world.

c) A quarter is to be used to look after her dog.

d) The remaining quarter to be used to create a trust to educate children of employees and former employees of her company.

Are the aforementioned gifts eligible to be classified as charitable purpose trusts? Alternatively, would they meet the criteria for being considered non-charitable purpose trusts? If not, could you provide any modifications that might render them acceptable? Justify your answers by providing reasons. Standardised evaluation criteria and grading benchmarks for work at Level 5: