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67-656: The Findhorn Foundation is a Scottish charitable trust registered in 1972, formed by the spiritual community at the Findhorn Ecovillage , one of the largest intentional communities in Britain. It has been home to thousands of residents from more than 40 countries. The Foundation closed all its educational programmes in September 2023 whereas the Findhorn community eco village at Findhorn houses about 40 community businesses such as
134-488: A United Nations Institute for Training and Research (UNITAR), affiliated training centre for Northern Europe. In the late 1940s Sheena Govan emerged as an informal spiritual teacher to a small circle that included her then-husband, Peter Caddy , and Dorothy Maclean . Eileen Caddy , as she became, who had a background in the Moral Rearmament (MRA) movement, joined them in the early 1950s. The group's principal focus
201-517: A registration county . The Moray lieutenancy area covers the parts of the pre-1975 county that are within the modern council area (being the pre-1975 county excluding Cromdale and Grantown-on-Spey). The Banffshire lieutenancy area covers the pre-1975 county, which therefore straddles the modern Moray and Aberdeenshire council areas. Moray Council is based at the Council Offices in Elgin, formerly
268-523: A charitable trust have greater freedom to act than other trustees, and secondly, beneficiaries cannot take legal action against the trustees. Instead, the beneficiaries are represented by the Attorney General for England and Wales in their capacity as parens patriae , appearing on behalf of The Crown . The jurisdiction over charitable disputes is equally shared between the High Court of Justice and
335-518: A donor to provide an income stream to the income beneficiary, while the public charity or private foundation receives the remainder value when the trust terminates. These "split interest" trusts are defined in §664 of the Internal Revenue Code and are normally tax-exempt. A Section 664 trust makes payments either of a fixed amount ( charitable remainder annuity trust ) or a percentage of trust principal ( charitable remainder unitrust ), to either
402-411: A donor's life) or as a part of a trust or will at death (testamentary). There are two basic types of US charitable trusts: charitable remainder trusts (CRT) and charitable lead trusts (CLT). Additionally, there is an Optimized Charitable Lead Annuity Trust (OCLAT) designed to maximize the tax and economic benefits for the contributor. Charitable remainder trusts are irrevocable structures established by
469-631: A landing strip for flying saucers at nearby Cluny Hill . In late 1962, Caddy's employment with the hotel chain that owned Cluny Hill, at the time he was working in the Trossachs, was terminated. He and Eileen settled in a caravan near the village of Findhorn ; an annex was built in early 1963, so that Maclean could live close to the Caddy family. Eileen Caddy's direct relationship with God began with an experience in Glastonbury , where she recorded that she heard
536-589: A one-stop shop for visitors. Compared to Scottish or British levels, average incomes in Moray are low. The average wage in 2003 was £286 per week, which was 12% below the Scottish average and 18% below the British (these statistics exclude the armed forces). These figures reflect the large amount of part-time employment, with fewer qualified workers and less managerial and professional jobs. 16% of residents commute outwards, which
603-446: A term of years, the charity receives whatever amount is left in the trust. Charitable remainder unitrusts provide flexibility in the distribution of income and may be helpful in retirement planning, while charitable remainder annuity trusts paying a fixed dollar amount are more rigid and typically appeal to much older donors unconcerned about inflation's impact on income distributions, and who are using cash or marketable securities to fund
670-419: A two-tier system of regions and districts . The new Moray district covered ten of the twelve previous districts of the county of Moray plus over half of the area of the neighbouring county of Banffshire to the east: From the county of Moray From Banffshire The only two districts from the pre-1975 county of Moray that were not included in the new Moray district were the burgh of Grantown-on-Spey and
737-554: A voice say "Be Still and Know that I am God". Peter Caddy followed "an intuitive spontaneous inner knowing" and was influenced by theosophy and MRA, from which he developed methods of positive thinking and other methods he had learned in the Rosicrucian Order Crotona Fellowship . Maclean initially followed practices from the Sufi group centred on the teachings of Inayat Khan , and from this developed her contact with
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#1732851057548804-478: A whole. Moray's major companies export their products to other British regions and abroad and many of the smaller companies have direct involvement with neighbouring economies in Aberdeen, Aberdeenshire, and Highland. Also, a large outward-commuting workforce (estimated to be in excess of 5,000 people) derives its income from the neighbouring centres of Aberdeen and Inverness . Note: 2003 and 2004 data at SCOTDAT
871-556: A wide range of classes and courses for adult learners. The council also currently operates 15 public libraries , all with free internet and e-mail access, and two mobile libraries, which service users in more remote areas. Moray is also home to the University of the Highlands and Islands affiliated Moray College , and to Gordonstoun independent boarding school and its accompanying preparatory school , Aberlour House . Moray Council
938-401: Is also responsible for the maintenance of 1,000 miles of roads, 450 miles of footpaths, 468 bridges, 16,000 street lights and 10,500 road signs. As a housing authority, Moray Council manages nearly 6,000 council properties and operates a council house waiting list. It also provides housing which has been specially designed, built, or adapted to meet the requirements of certain groups, such as
1005-410: Is an irrevocable trust established for charitable purposes. In some jurisdictions, it is a more specific term than " charitable organization ". A charitable trust enjoys varying degrees of tax benefits in most countries and also generates goodwill. Some important terminology in charitable trusts includes the term " corpus " (Latin for "body"), referring to the assets with which the trust is funded, and
1072-402: Is collected from homes and commercial properties in Moray. Households in many communities benefit from a kerbside recycling service. There are over 60 recycling points located throughout Moray in addition to eight larger recycling centres. The working population of Moray in 2003 was nearly 40,000: of whom around 34,000 were employees and 6000 self-employed. Of these 34,000, 31% were employed in
1139-480: Is intended to be a tangible demonstration of the links between the spiritual, social, ecological and economic aspects of life, for use as a teaching resource. It is a founder member of the Global Ecovillage Network (GEN) a non-profit organisation that links together a diverse worldwide movement of autonomous ecovillages and related projects. The Ecovillage project has received Best Practice designation from
1206-543: Is now home to more than 400 people. The Findhorn Foundation and the surrounding community have no formal doctrine or creed. The Foundation were offering a range of workshops, programmes and events in the environment of a working ecovillage and at Cluny Hill Hotel in nearby Forres. Findhorn Ecovillage has been awarded UN Habitat Best Practice designation from the United Nations Centre for Human Settlements (HABITAT), and regularly holds seminars of CIFAL Findhorn ,
1273-449: Is relatively high. Of these, two-thirds work in Aberdeen or Aberdeenshire, mainly in the oil and gas industry. These outward commuters earn significantly more than local workers. In 2004, there were around 2,500 VAT registered businesses in Moray, with 75% of businesses employing fewer than five people and about half of firms with a turnover of less than £100,000. 60% of employees are employed in small firms, compared to 48% for Scotland as
1340-584: Is significantly underrepresented in the business services area at 15% of GVA, while it is 19% for Scotland and 25% for the UK. In March 2014 a tourism strategy was launched by the Moray Economic Partnership aimed at doubling the £95m industry over the next decade. In June 2014 a website (morayspeyside.com) was launched under the auspices of the Moray Chamber of Commerce to support the strategy and provide
1407-403: The 2016 European Union membership referendum , Moray voted 'Remain' by a 50.1% margin. It had the biggest percentage for 'Leave' out of all the Scottish council areas and the narrowest margin of victory for either side anywhere in the UK. The large majority of Moray's population live in the northern part of the district; only one of its eight wards covers the glens to the south. Elgin is by far
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#17328510575481474-559: The Charity Commission . The Commission, being the primary authority, is responsible for regulating and promoting charitable trusts. It also provides advice and opinions to trustees on administrative matters. In cases where the Commission detects mismanagement or maladministration, it has the authority to take actions against the trustees. This includes their removal, the appointment of new trustees, or even temporarily assuming control of
1541-594: The Grampian Regional Council , based in Aberdeen . The districts and regions created in 1975 were abolished in 1996, under the Local Government etc. (Scotland) Act 1994 and replaced with single-tier council areas . The Moray district became one of the new council areas. The boundaries of the pre-1975 county of Moray are still used for some limited official purposes connected with land registration, being
1608-758: The United Nations Centre for Human Settlements (Habitat). The Findhorn Foundation is a member of the Conference of Non-Governmental Organizations (CONGO), attends the Sustainable Development Committee meetings and is a founding member of the following NGO groups active at the UN Headquarters in New York: The Earth Values Caucus, The Spiritual Caucus, and The NGO Committee on Spirituality, Values and Global Concerns. A new sustainable development training facility, CIFAL Findhorn
1675-584: The Findhorn Foundation. These include Ekopia, Moray Steiner School , the Phoenix Community Store, Trees for Life (Scotland) and The Isle of Erraid . Collectively they now form an ecovillage intended to demonstrate a positive model of a viable, sustainable human and planetary future. By 2005, Findhorn Ecovillage had around 450 resident members, and its residents were claimed to have the lowest recorded ecological footprint of any community in
1742-638: The Findhorn Press and an alternative medicine centre. Before the Findhorn Foundation in 1972, there was a Findhorn Trust as more people joined Eileen Caddy , Peter Caddy and Dorothy Maclean , who had arrived at the Caravan Park at Findhorn Bay on 17 November 1962. The Findhorn Foundation and surrounding Findhorn Ecovillage community at The Park, Findhorn , a village in Moray , Scotland, and at Cluny Hill in Forres ,
1809-697: The Foundation an example of contemporary religious individualism. A theatre and concert hall known as the Universal Hall was built at the former caravan park site, known as The Park, between the years 1974 and 1984. The musical group The Waterboys , who have performed a number of concerts in the hall, named their album Universal Hall after the structure. The Foundation has been called a "spiritual utopian community ". The community includes an arts centre, shop, pottery, bakery, publishing company, printing company and other charitable organisations. All aim to practice
1876-532: The Islamic Republic of Iran , religious charitable trusts, or bonyads , constitute a substantial part of the country's economy, controlling an estimated 20% of Iran's GDP. Unlike some other Muslim-majority countries, the bonyads receive large In England and Wales, charitable trusts represent a form of express trust dedicated to charitable goals. There are several advantages to charitable trust status, including exemption from most forms of taxation and freedom for
1943-546: The Kingdom of Scotland. It was divided into the shires of Elginshire , Nairnshire and the mainland parts of Inverness-shire . Elginshire was seen as the core of the old Moray territory and so was often informally called Moray. In 1919 Elginshire County Council renamed the county Moray. The modern territory called Moray was created in 1975 under the Local Government (Scotland) Act 1973 , which abolished Scotland's counties, burghs and landward districts and replaced them with
2010-602: The NFA consisted of "320 members and 30 organisations". These included for example the Findhorn Press, the Phoenix Community Stores, the Trees for Life organisation, and the various educational centres including the Findhorn Foundation itself. Each department is responsible for its own decisions. There is an 11-person "Management Team" which makes "decisions which affect the organisation as a whole". The Management team consults with
2077-844: The SNP. For the Scottish Parliament , the majority of Moray is in the Moray constituency and the Highlands and Islands electoral region . The eastern corner of Moray (consisting of the Buckie ward and the eastern part of the Keith and Cullen ward ) is instead in the Banffshire and Buchan Coast constituency and the North-East Scotland electoral region . In the 2014 Scottish independence referendum , Moray voted 'No' by an above-average percentage of 57.6%. In
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2144-547: The asset's value) from the donor's estate. Moray Moray ( / ˈ m ʌ r i / listen ; Scottish Gaelic : Moireibh or Moireabh ) is one of the 32 council areas of Scotland . It lies in the north-east of the country, with a coastline on the Moray Firth , and borders the council areas of Aberdeenshire and Highland . Its council is based in Elgin , the area's largest town. The main towns are generally in
2211-417: The best for all." "Most decisions are made unanimously or with a loyal minority." Failing this, decisions can be passed with a 90% majority vote; decisions that do not reach this threshold are given time "for more information to be gathered", and the proposals are presented again later. Since the 1980s numerous organisations have started up in the vicinity of Findhorn which have an affiliation of some kind with
2278-414: The charitable goal. Furthermore, it is deemed unacceptable for charitable trusts to engage in campaigns for political or legal change. However, discussing political issues in a neutral manner is permissible. Charitable trusts, like other trusts, are administered by trustees, but there is no direct relationship between the trustees and the beneficiaries. This results in two key points: first, the trustees of
2345-475: The community who feel that the garden's successes can be explained by the unique microclimate of Moray or the substantial quantities of horse manure donated by a local farmer. Findhorn was one of the many communes of the 60s and 70s that were influenced by the Oneida Community, which practiced polygamy, but without the religious element. Many others were involved with varying importance and influences in
2412-501: The council, which consists of approximately 40 "committed members" who "meet regularly to discuss issues and participate in team-building activities". The management team is "responsible to the Trustees of the Foundation". The Trustees meet 4 times per year. Decisions are made meditatively by "attunement", where "each person does their best to find an inner state of mind in which goodwill is foremost and any outcome will be one which serves as
2479-418: The distribution of Eileen Caddy's writings in the form of a booklet titled God Spoke to Me (1967), people came to live at the Caravan Park, eventually forming the 'Findhorn Trust' and the 'Findhorn Community'. From 1969, following Eileen's guidance, Peter Caddy slowly devolved his day-to-day command. David Spangler became co-director of Education almost immediately after he arrived in 1970, which resulted in
2546-480: The divine to focus upon communication with 'nature spirits' which she named as devas . The three of them agreed that Maclean's contacts should be made useful for the growing of food which was supplementing their income (the family at this point being entirely supported by Family Allowance ). The Caddys credited the garden's success of producing "exceptionally large vegetables" – on these practices. More conventional explanations have been suggested by locals from outside
2613-471: The donor or another named beneficiary. If the trust qualifies under the IRS code, the donor may claim a charitable income tax deduction for their donation to the trust. Moreover, the donor might not need to pay an immediate capital gains tax when the trust disposes of the appreciated asset and purchases other income-generating assets to fund the trust. At the end of the trust term, which may be based on either lives or
2680-644: The early years, from Lena Lamont, part of Sheena Govan's circle, who lived in her caravan with her family and who shunned publicity, to those whom Peter Caddy met as he travelled in British New Age circles: among them Robert Ogilvie Crombie (ROC), who wrote of nature spirits in The Findhorn Garden ; Sir George Trevelyan who formed the Wrekin Trust ; Anthony Walter Dayrell Brooke , Liebie Pugh, and Joan Hartnell-Beavis. Through connections such as these and
2747-450: The elderly and those with special needs. The council's development control section, which is part of the environmental services department, deals with thousands of planning applications every year from individuals and organisations seeking permission to erect buildings or adapt existing ones. In 2020, Scotland had the highest number of drug-related deaths in Europe, almost 3.5 times higher than
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2814-403: The end of the trust term, the remainder can either go back to the donor or to heirs named by the donor. The donor may sometimes claim a charitable income tax deduction or a gift/estate tax deduction for making a lead trust gift, depending on the type of charitable lead trust. Generally, a non-grantor lead trust does not generate a current income tax deduction, but it eliminates the asset (or part of
2881-613: The environment, and the advancement of any other object of general public utility" as charitable purposes. Companies formed under Section 8 of the Companies Act, 2013, for promoting charity, also receive benefits under the law, including exemption from various procedural provisions of the Companies Act—either fully or partially—and are entitled to other exemptions that the Central Government may grant through its orders. In
2948-519: The founding principles of the community and together make up the New Findhorn Association (NFA). The NFA was formed in 1999 to provide a structure for all the people and organisations in the community. It includes people from within a 50-mile radius of The Park, at Findhorn. Each year a council and two listener-conveners are elected by the membership of the NFA, who organise monthly community meetings to decide upon community-wide issues. By 2011,
3015-497: The gradual transformation into a centre of residential spiritual education with a permanent staff of over 100, and the establishment of the Findhorn Foundation in 1972. The following year. David Spangler and Maclean, with several other Findhorn Foundation members, left to found the Lorian Association near Seattle . By 1979 Peter and Eileen's marriage had disintegrated, and he left the Foundation. Eileen Caddy remained, and in 2004
3082-480: The impact of COVID-19 lockdowns forced the Foundation to cease its educational activities by September 2023, marking a significant shift in its operational model. As the Foundation grappled with the financial strain of these compounded crises, it announced the decision to sell part of its properties in an effort to stabilize its financial situation. Furthermore, the Foundation has disclosed that it may have to consider letting go of some of its 50 staff members, underscoring
3149-483: The industrialised world, at half of the UK average. Physically, Findhorn Ecovillage is based at The Park, where the Foundation's belief in sustainability is expressed in the built environment with 'ecological' houses, innovative use of building materials such as local stone and straw bales, and applied technology in the Living Machine sewage treatment facility and electricity-generating wind turbines . The Ecovillage
3216-423: The largest town, being home to 25% of the population at the 2011 census. Largest settlements by population: 25,040 9,900 9,010 6,840 4,610 1,840 1,830 1,770 1,710 1,590 There are 45 primary and eight secondary schools in Moray and the council currently has responsibility for educating more than 13,000 pupils. The council's community learning and development team is also involved in arranging
3283-470: The law. This also includes trusts for the benefit of animals and trusts for the benefit of a locality. Additionally, there is a requirement that the trust's purposes benefit the public or a specific section of the public, rather than merely a group of private individuals. Several circumstances render such trusts invalid. Charitable trusts are prohibited from operating for profit, and their purposes cannot be non-charitable unless these purposes are ancillary to
3350-482: The north of the area on the coastal plain. The south of the area is more sparsely populated and mountainous, including part of the Cairngorms National Park . The council area is named after the historic county of Moray (called Elginshire prior to 1919), which was in turn named after the medieval Province of Moray , each of which covered different areas to the modern council area. The modern area of Moray
3417-735: The offices of the old Moray and Nairn Joint County Council. Moray is represented in large part by the Moray West, Nairn and Strathspey constituency , and in small part by the Aberdeenshire North and Moray East constituency . The MP for the Moray West, Nairn and Strathspey constituency is Graham Leadbitter of the SNP , and the MP for the Aberdeenshire North and Moray East constituency is Seamus Logan of
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#17328510575483484-512: The public sector, compared with 27% for Scotland and 25% for the UK (the RAF personnel are not included in these figures). Only 18% of jobs are managerial or professional, compared to 25% for Scotland. The gross value added (GVA) in Moray was £1.26 billion in 2003. This corresponds to an output of £14,500 per resident and was 6% below the average for Scotland and 12% below that of the UK . The diagrams show
3551-556: The record high of the previous year. This represents a drug-related death rate per 1,000 people of 0.12. By comparison, the death rate in neighbouring Aberdeenshire per 1,000 people was 0.08; in Dundee it was 0.36 (the highest in the country); in Glasgow it was 0.35 (the second highest in the country); the lowest in Scotland was Orkney with a rate of 0.06. Approximately 50,000 tonnes of waste
3618-460: The rest of the UK. Figures from the National Records of Scotland show there were 17 drug deaths in the Moray area in 2018 compared to 7 the year before. That compares to 10 in both 2016 and 2015, 2 in 2014 and 5 in 2013. The 2018 figures for the Moray area were the highest since records began in 1996, mirroring the national picture. In 2019, 12 drug-related deaths were reported - 5 fewer than
3685-475: The severe impact of these events on its community and operations. Since September 2023 The Findhorn Foundation has stopped offering courses and conferences; or educational programmes. The Findhorn Foundation College was established in 2001. An ethnographic study in the 1990s looked in detail at the 'Experience Week', which it called "the main entry point into Findhorn's ethos and lifestyle", noted that over 5,000 people attended Findhorn courses annually, and called
3752-597: The strong reliance on the food and drink industry, i.e. the distilling, canned food and biscuit manufacturing industries. The public sector is also very prominent. Of the total GVA of £1.26 billion, food and drink is responsible for 19% while 3% is the Scottish figure and 2% for the UK. Moray is responsible for 9% of the entire food and drink GVA of Scotland. Significant areas where Moray has a larger than average share of national markets are in tourism, forest products, textiles and specialised metal working. In contrast, however, Moray
3819-593: The surrounding Cromdale district, which went instead to the Badenoch and Strathspey district of the Highland region. This area had been a comparatively recent addition to the county, having been part of Inverness-shire until 1870. The eastern parts of Banffshire not included in the new Moray district went to the Banff and Buchan district. Moray District Council was a district-level authority, with regional-level functions provided by
3886-537: The term "donor," which is the person donating assets to a charity. In India, trusts set up for social causes and approved by the Income Tax Department not only receive exemption from tax payment, but donors to such trusts can also deduct the donated amount from their taxable income. The legal framework in India recognizes activities such as "relief of the poor, education, medical relief, preservation of monuments and
3953-527: The trust property to prevent harm. In instances where there are issues with a charity, the High Court can implement schemes that dictate the functioning of the charity. In the United States, many individuals use charitable trusts to leave all or a portion of their estate to charity when they die, both for philanthropic purposes and for certain tax benefits. Charitable trusts can be set up inter vivos (during
4020-440: The trust. In some situations, the less complicated pooled income fund may be more suitable than the charitable remainder trusts. Charitable lead trusts are the opposite of charitable remainder trusts and make payments to charity for the term of the trust. Similar to a charitable remainder trust, payments may be either a fixed amount (charitable lead annuity trust) or a percentage of trust principal (charitable lead unitrust). At
4087-407: The trustees that is not found in other types of English trusts. For a charitable trust to be considered valid, the organization must demonstrate both a charitable purpose and a public benefit. Applicable charitable purposes are typically divided into four categories: trusts for relieving poverty, trusts for promoting education, trusts for advancing religion, and all other types of trusts recognized by
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#17328510575484154-509: Was awarded an OBE . Peter Caddy died in a car crash in Germany on 18 February 1994. Eileen Caddy died at home on 13 December 2006. Maclean continued to give talks and workshops worldwide, visiting Findhorn regularly, and in August 2009 returned to Findhorn to live. She retired from public life in 2010. In April 2021, a fire destroyed the Findhorn community centre and its sanctuary building. The fire and
4221-610: Was created in 1975 as a lower-tier district within the Grampian Region . The Moray district became a single-tier council area in 1996. The name, first attested around 970 as Moreb , and in Latinised form by 1124 as Moravia , derives from the earlier Celtic forms * mori 'sea' and * treb 'settlement' (c.f. Welsh môr-tref ). During the Middle Ages , the Province of Moray
4288-583: Was dedication to the 'Christ Within' and following God's guidance. In 1957 Peter and Eileen Caddy were appointed to manage the Cluny Hill Hotel near Forres , Maclean joining them as the hotel's secretary. Though now separated from Sheena Govan, whose relationship with Eileen Caddy had deteriorated, they continued with the practices she taught. In the early 1960s, Caddy, along with others who called themselves channellers , believed that they were in contact with extraterrestrials through telepathy , and prepared
4355-406: Was launched in September 2006. This is a joint initiative between The Moray Council , the Global Ecovillage Network , the Findhorn Foundation and UNITAR . 57°39′11″N 3°35′31″W / 57.653°N 3.592°W / 57.653; -3.592 Charitable trust Contest Property disposition Common types Other types Governing doctrines A charitable trust
4422-402: Was much larger than the modern council area, also covering much of what is now Highland . During this period Moray's status fluctuated; it was sometimes an independent kingdom, and at other times a vassal of Alba (early Scotland) to the south. In the early 12th century, Moray's last independent ruler, Óengus of Moray , was defeated by David I of Scotland , and the area was then absorbed into
4489-457: Was the most up-to-date, as of August 2006 An inhabitant of Moray, especially the historic Mormaer of Moray , is called, 'Moravian.' Source: General Register Office for Scotland. The first records on language use in the area indicate that in 1705, most of Moray except for the coast was described as "Wholly Irish & Highland Countreys" and "Ye Irish Parishes in which both languages are spoken." By 1822, Scottish Gaelic had weakened in
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