A charitable organization or charity is an organization whose primary objectives are philanthropy and social well-being (e.g. educational , religious or other activities serving the public interest or common good ).
61-708: Evolution Festival was a music festival held annually across Newcastle upon Tyne and Gateshead , England , from 2002 until 2013. The festival attracted tens of thousands of attendees every year and usually took place on the Quayside . Evolution Festival was briefly titled Orange Evolution due to a sponsorship deal with the mobile phone company Orange . It has been described as "the biggest festival Tyneside has ever staged". Headline performers at Evolution Festival included Dizzee Rascal , The Wombats , Paolo Nutini and Maxïmo Park . Florence + The Machine , Amy Winehouse and Ellie Goulding all appeared at Evolution before
122-622: A Board of Taxation inquiry to consult with charities on the bill. However, due to widespread criticism from charities, the government abandoned the bill. Subsequently, the government introduced the Extension of Charitable Purpose Act 2004 . This act did not attempt to codify the definition of a charitable purpose but rather aimed to clarify that certain purposes were charitable, resolving legal doubts surrounding their charitable status. Among these purposes were childcare, self-help groups, and closed/contemplative religious orders. To publicly raise funds,
183-679: A CHY number from the Revenue Commissioners, a CRO number from the Companies Registration Office , and a charity number from the Charities Regulator. The Irish Nonprofits Database was created by Irish Nonprofits Knowledge Exchange (INKEx) to serve as a repository for regulatory and voluntarily disclosed information about Irish public benefit nonprofits. Charitable organizations in Nigeria are registerable under "Part C" of
244-491: A Shindig event headlined by Eric Morillo and Deep Dish . Evolution returned to the Quayside in 2005, sponsored by the mobile phone network Orange and featuring a three-stage event headlined by Dizzee Rascal and The Futureheads . Major Tyneside export Maxïmo Park headlined the 2007 event. In 2008, the festival ended its sponsorship with Orange and became known as Evolution Festival, and introduced an entry charge - of £3 - for
305-694: A capacity of about 275,000 spectators, but has " fallow years " roughly every five years, so it is the biggest non-annual greenfield festival in the world. The oldest annual dedicated pop music festival in the world is Pinkpop Festival in the Netherlands , though in other genres, there are much older ones: the Three Choirs Festival in the UK has run annually since 1719. The Queensland Music Festival, established in 1999 and headquartered in Brisbane Australia,
366-609: A charity in Australia must register in each Australian jurisdiction in which it intends to raise funds. For example, in Queensland, charities must register with the Queensland Office of Fair Trading . Additionally, any charity fundraising online must obtain approval from every Australian jurisdiction that mandates such approval. Currently, these jurisdictions include New South Wales, Queensland, Victoria, Tasmania, Western Australia, and
427-527: A complex set of reliefs and exemptions from taxation in the UK. These include reliefs and exemptions in relation to income tax , capital gains tax , inheritance tax , stamp duty land tax , and value added tax . These tax exemptions have led to criticisms that private schools are able to use charitable status as a tax avoidance technique rather than offering a genuine charitable good. The Transparency of Lobbying, Non-party Campaigning and Trade Union Administration Act 2014 subjects charities to regulation by
488-409: A disproportionate amount of their income to pay the salaries of their leadership. Financial figures (e.g. tax refund, revenue from fundraising, revenue from the sale of goods and services or revenue from investment) are indicators to assess the financial sustainability of a charity, especially to charity evaluators . This information can impact a charity's reputation with donors and societies, and thus
549-410: A form of seasonal, cultural festivity, structured around a schedule of music performances, or concerts. Music festivals generally feature regular and extensive programming, than more spontaneous or improvised forms of music festivity. In traditional genres such as folk and classical music, a music festival can be defined as a community event , with performances of singing and instrument playing, that
610-511: A growing philosophical debate between those advocating for state intervention and those believing that private charities should provide welfare. The political economist, Reverend Thomas Malthus (1766–1834), criticized poor relief for paupers on economic and moral grounds and proposed leaving charity entirely to the private sector. His views became highly influential and informed the Victorian laissez-faire attitude toward state intervention for
671-595: A list of charitable purposes in the Charitable Uses Act 1601 (also known as the Statute of Elizabeth), which had been interpreted and expanded into a considerable body of case law. In Commissioners for Special Purposes of Income Tax v. Pemsel (1891), Lord McNaughten identified four categories of charity which could be extracted from the Charitable Uses Act and which were the accepted definition of charity prior to
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#1733084679282732-555: A long tradition in Hinduism, Jainism, Buddhism, and Sikhism. Charities provided education, health, housing, and even prisons. Almshouses were established throughout Europe in the Early Middle Ages to provide a place of residence for the poor, old, and distressed people; King Athelstan of England (reigned 924–939) founded the first recorded almshouse in York in the 10th century. During
793-451: A manifestation for creating escapism and a seasonal cultural economy to experience ritually and collectively. Another type of music festival is the music education , often organized annually in local communities, regionally, or nationally, for the benefit of amateur musicians of all ages and grades of achievement. Entrants perform prepared pieces or songs in front of an audience which includes competitors, family and friends, and members of
854-499: A multiple venue event that showcases new bands from the local region. Music festival A music festival is a community event with performances of singing and instrument playing that is often presented with a theme such as musical genre (e.g., rock , blues , folk , jazz , classical music ), nationality , locality of musicians, or holiday . Music festivals are generally organized by individuals or organizations within networks of music production, typically music scenes,
915-425: A register of charities that have completed formal registration (see below). Organizations applying must meet the specific legal requirements summarized below, have filing requirements with their regulator, and are subject to inspection or other forms of review. The oldest charity in the UK is The King's School, Canterbury , established in 597 AD. Charitable organizations, including charitable trusts, are eligible for
976-539: A specific charitable cause . At music festivals associated with charitable causes, there may be information about social or political issues . The Pythian Games at Delphi included musical performances, and may be one of the earliest festivals known. During the Middle Ages , festivals were often held as competitions. The music festival emerged in England in the 18th century, as an extension of urban concert life into
1037-414: A unique image for it and attracting visitors. For example, Lollapalooza, Electric Daisy Carnival Las Vegas, Ultra Music Festival, Electric Forest, and others. While contemporary festivals are often represented as flourishing grounds for extraordinary experiences, they increasingly serve as a way to create cultural identity, lifestyle, community, belonging and self-actualisation. Furthermore, festivals are
1098-591: Is a specific type of charity with its primary purpose being to alleviate suffering in the community, whether due to poverty, sickness, or disability. Examples of institutions that might qualify include hospices, providers of subsidized housing, and certain not-for-profit aged care services. Charities in Canada need to be registered with the Charities Directorate of the Canada Revenue Agency . According to
1159-403: Is often presented with a theme such as a music genre (e.g., blues, folk, jazz, classical music), nationality , locality of musicians, or holiday . Music festivals have developed as an industry which contributes to national economies. For example, Coachella Valley Music and Arts Festival earned $ 115 million in 2017. Music festivals can be a way of building a brand for a destination, creating
1220-503: Is operated by the Ministry of Social and Family Development . The legislation governing charitable activities and the process of obtaining charitable organization status is regulated by Ukraine's Civil Code and the Law of Ukraine on Charitable Activities and Charitable Organizations. According to Ukrainian law, there are three forms of charitable organizations: The Ministry of Justice of Ukraine
1281-572: Is that participants can learn from one another rather than compete. Such festivals aim to provide a friendly and supportive platform for musicians to share in the excitement of making music. For many, they provide a bridge from lessons and examinations to performing confidently in public; for a few of the top performers, they provide a pathway to further professional study of music in a college, university or conservatory. Milwaukee , Wisconsin 's 11-day event, Summerfest , promotes itself as "The World's Largest Music Festival." Operating annually since 1968,
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#17330846792821342-615: Is the largest music festival by land mass, as a state-wide music biennial music festival, over a three-week period during July. Lists of music festivals in: Charitable cause The legal definition of a charitable organization (and of charity) varies between countries and in some instances regions of the country. The regulation , the tax treatment, and the way in which charity law affects charitable organizations also vary. Charitable organizations may not use any of their funds to profit individual persons or entities. However, some charitable organizations have come under scrutiny for spending
1403-551: Is the main registration authority for charitable organization registration and constitution. Individuals and legal entities, except for public authorities and local governments , can be the founders of charitable organizations. Charitable societies and charitable foundations may have, in addition to founders, other participants who have joined them as prescribed by the charters of such charitable associations or charitable foundations. Aliens (non-Ukrainian citizens and legal entities, corporations, or non-governmental organizations) can be
1464-421: Is the most common form of organization within the voluntary sector in England and Wales. This is essentially a contractual arrangement between individuals who have agreed to come together to form an organization for a particular purpose. An unincorporated association will normally have a constitution or set of rules as its governing document, which will deal with matters such as the appointment of office bearers and
1525-533: Is very easy to set up and requires very little documentation. However, for an organization under the statute of loi 1901 to be considered a charity, it has to file with the authorities to come under the label of "association d'utilité publique", which means "NGO acting for the public interest". This label gives the NGO some tax exemptions. In Hungary , charitable organizations are referred to as "public-benefit organizations" ( Hungarian : közhasznú szervezet ). The term
1586-660: The Charities Act 2006 : Charities in England and Wales—such as Age UK, the Royal Society for the Protection of Birds ( RSPB ) and the Royal Society for the Prevention of Cruelty to Animals ( RSPCA ) – must comply with the 2011 Act regulating matters such as charity reports and accounts and fundraising. As of 2011 , there are several types of legal structures for a charity in England and Wales: The unincorporated association
1647-741: The Companies and Allied Matters Act, 2020 . Under the law, the Corporate Affairs Commission, Nigeria , being the official Nigerian Corporate Registry, is empowered to maintain and regulate the formation, operation, and dissolution of charitable organizations in Nigeria. Charitable organizations in Nigeria are exempted under §25(c) of the Companies Income Tax Act (CITA) Cap. C21 LFN 2004 (as amended) , which exempts from income tax corporate organizations engaged wholly in ecclesiastical, charitable, or educational activities. Similarly, §3 of
1708-476: The Electoral Commission in the run-up to a general election. Section 1 of the Charities Act 2011 provides the definition in England and Wales: The Charities Act 2011 provides the following list of charitable purposes: A charity must also provide a public benefit. Before the Charities Act 2006 , which introduced the definition now contained in the 2011 Act, the definition of charity arose from
1769-564: The Enlightenment era , charitable and philanthropic activity among voluntary associations and affluent benefactors became a widespread cultural practice. Societies, gentlemen's clubs , and mutual associations began to flourish in England , with the upper classes increasingly adopting a philanthropic attitude toward the disadvantaged. In England, this new social activism led to the establishment of charitable organizations, which proliferated from
1830-492: The Magdalen Hospital to rehabilitate prostitutes . These organizations were funded by subscriptions and operated as voluntary associations. They raised public awareness about their activities through the emerging popular press and generally enjoyed high social regard. Some charities received state recognition in the form of a royal charter . Charities also began to take on campaigning roles, championing causes and lobbying
1891-841: The Polish Historical Society , and the Polish chapter of the Wikimedia Foundation . The legal framework in Singapore is regulated by the Singapore Charities Act (Chapter 37). Charities in Singapore must be registered with the Charities Directorate of the Ministry of Community Development, Youth and Sports . One can also find specific organizations that are members of the National Council of Social Service (NCSS), which
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1952-578: The Value Added Tax Act (VATA) Cap. V1 LFN 2004 (as amended) , and the 1st Schedule to the VATA on exempted Goods and Services goods zero-rates goods and services purchased by any ecclesiastical, charitable, or educational institutions in furtherance of their charitable mandates. A public benefit organization ( Polish : organizacja pożytku publicznego , often abbreviated as OPP) is a term used in Polish law . It
2013-469: The local government . Charities at the time, including the Charity Organization Society (established in 1869), tended to discriminate between the "deserving poor", who would be provided with suitable relief, and the "underserving" or "improvident poor", who was regarded as the cause of their woes due to their idleness. Charities tended to oppose the provision of welfare by the state, due to
2074-724: The Australian Capital Territory. Numerous Australian charities have appealed to federal, state, and territory governments to establish uniform legislation enabling charities registered in one state or territory to raise funds in all other Australian jurisdictions. The Australian Charities and Not-For-Profits Commission (ACNC) commenced operations in December 2012. It regulates approximately 56,000 non-profit organizations with tax-exempt status, along with around 600,000 other NPOs in total, seeking to standardize state-based fund-raising laws. A Public Benevolent Institution (PBI)
2135-468: The Canada Revenue Agency: A registered charity is an organization established and operated for charitable purposes. It must devote its resources to charitable activities. The charity must be a resident in Canada and cannot use its income to benefit its members. A charity also has to meet a public benefit test. To qualify under this test, an organization must show that: To register as a charity,
2196-686: The Charities Act (2009) legislated the establishment of a "Charities Regulatory Authority", and the Charities Regulator was subsequently created via a ministerial order in 2014. This was the first legal framework for charity registration in Ireland. The Charities Regulator maintains a database of organizations that have been granted charitable tax exemption—a list previously maintained by the Revenue Commissioners . Such organizations would have
2257-470: The advent of the Internet, charitable organizations established a presence on online social media platforms and began initiatives such as cyber-based humanitarian crowdfunding , exemplified by platforms like GoFundMe . The definition of charity in Australia is derived from English common law, originally from the Charitable Uses Act 1601 , and then through several centuries of case law based upon it. In 2002,
2318-453: The charity's financial gains. Charitable organizations often depend partly on donations from businesses. Such donations to charitable organizations represent a major form of corporate philanthropy. To meet the exempt organizational test requirements, a charity has to be exclusively organized and operated, and to receive and pass the exemption test, a charitable organization must follow the public interest and all exempt income should be for
2379-522: The community, along with one or more adjudicators or judges. These adjudicators, who may be music teachers, professors, or professional performers, provide verbal and written feedback to each performer or group. The adjudicator may be someone whom they might never meet in any other way, as is the case when an adjudicator from another city is brought in to judge. They also usually receive a certificate, classified according to merit or ranking, and some may win trophies or even scholarships. The most important aspect
2440-520: The development of social housing , and Andrew Carnegie (1835–1919) exemplified the large-scale philanthropy of the newly rich in industrialized America. In Gospel of Wealth (1889), Carnegie wrote about the responsibilities of great wealth and the importance of social justice. He established public libraries throughout English-speaking countries and contributed large sums to schools and universities. A little over ten years after his retirement, Carnegie had given away over 90% of his fortune. Towards
2501-688: The end of the 19th century, with the advent of the New Liberalism and the innovative work of Charles Booth in documenting working-class life in London , attitudes towards poverty began to change. This led to the first social liberal welfare reforms , including the provision of old age pensions and free school-meals. During the 20th century, charitable organizations such as Oxfam (established in 1947), Care International , and Amnesty International expanded greatly, becoming large, multinational non-governmental organizations with very large budgets. With
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2562-465: The federal government initiated an inquiry into the definition of a charity. The inquiry proposed a statutory definition of a charity, based on the principles developed through case law. This led to the Charities Bill 2003 , which included limitations on the involvement of charities in political campaigning, an unwelcome departure from the case law as perceived by many charities. The government appointed
2623-616: The festival attracts between 800,000 and 1,000,000 people each year, and hosts over 800 musical acts. The Woodstock Festival in 1969 drew nearly 500,000 attendees, and the Polish spin-off Przystanek Woodstock in 2014 drew 750,000 thus becoming the largest open air annual festival in Europe and the second largest in the world. In comparison, the Roskilde Festival in Denmark, attracts about 135,000 spectators each year. Glastonbury Festival has
2684-401: The first Model Dwellings Company – one of a group of organizations that sought to improve the housing conditions of the working classes by building new homes for them, all the while receiving a competitive rate of return on any investment. This was one of the first housing associations , a philanthropic endeavor that flourished in the second half of the nineteenth century, brought about by
2745-547: The first time. In 2009 the festival became a two-day event with performances from The Wombats , White Lies and Florence + The Machine . A folk stage was added in 2010. In 2012 the organisers of Evolution held a one-off edition of the festival at Avenham Park , Preston as part of the Preston Guild celebrations. The one-day event, titled GFest , featured performances from Maverick Sabre , Labrinth and Stooshe and attracted thousands of festival-goers. The 2013 edition of
2806-495: The founders and members of philanthropic organizations in Ukraine. All funds received by a charitable organization and used for charitable purposes are exempt from taxation, but obtaining non-profit status from the tax authority is necessary. Legalization is required for international charitable funds to operate in Ukraine. Charity law in the UK varies among (i) England and Wales , (ii) Scotland and (iii) Northern Ireland , but
2867-670: The fundamental principles are the same. Most organizations that are charities are required to be registered with the appropriate regulator for their jurisdiction, but significant exceptions apply so that many organizations are bona fide charities but do not appear on a public register. The registers are maintained by the Charity Commission for England and Wales and by the Office of the Scottish Charity Regulator for Scotland. The Charity Commission for Northern Ireland maintains
2928-547: The government for legislative changes. This included organized campaigns against the mistreatment of animals and children, as well as the successful campaign in the early 19th century to end the slave trade throughout the British Empire and its extensive sphere of influence. (However, this process was quite lengthy, concluding when slavery in Saudi Arabia was abolished slavery in 1962.) The Enlightenment era also witnessed
2989-671: The growth of the middle class . Later associations included the Peabody Trust (originating in 1862) and the Guinness Trust (founded in 1890). The principle of philanthropic intention with capitalist return was given the label "five percent philanthropy". There was strong growth in municipal charities. The Brougham Commission led to the Municipal Corporations Act 1835 , which reorganized multiple local charities by incorporating them into single entities under supervision from
3050-562: The height of their fame. In 2014 Evolution Festival did not take place, and although the organisers claimed it was only a "pause" the event has not been held since. A smaller event featuring local bands, Evolution Emerging , was held up until 2019, when it rebranded into Tipping Point live. Evolution Festival started in 2002. In 2003 the event took place on the Quayside for the first time, with performances from Moloko , Biffy Clyro and Inspiral Carpets . In 2004, due to funding restrictions, Evolution returned to its multi-venue format including
3111-455: The main Newcastle event featured The Vaccines , Ellie Goulding , Paloma Faith and Jake Bugg . In 2014 Evolution Festival did not take place, although promoters Jim Mawdsley and Dave Stone said that it was not the end of Evolution Festival. The festival has, however, not been held since 2013 and no news of a relaunch has been announced. The Evolution brand continues through Evolution Emerging,
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#17330846792823172-591: The middle of the 18th century. This emerging upper-class trend for benevolence resulted in the incorporation of the first charitable organizations. Appalled by the number of abandoned children living on the streets of London , Captain Thomas Coram set up the Foundling Hospital in 1741 to care for these unwanted orphans in Lamb's Conduit Fields, Bloomsbury . This institution, the world's first of its kind, served as
3233-487: The music industries, or institutions of music education. Music festivals are commonly held outdoors, with tents or roofed temporary stages for the performers. Often music festivals host other attractions such as food and merchandise vending, dance, crafts, performance art , and social or cultural activities. Many festivals are annual, or repeat at some other interval, while some are held only once. Some festivals are organized as for-profit concerts and others are benefits for
3294-519: The organization has to be either incorporated or governed by a legal document called a trust or a constitution. This document has to explain the organization's purposes and structure. Most French charities are registered under the statute of loi d'association de 1901, a type of legal entity for non-profit NGOs. This statute is extremely common in France for any type of group that wants to be institutionalized (sports clubs, book clubs, support groups...), as it
3355-475: The perceived demoralizing effect . Although minimal state involvement was the dominant philosophy of the period, there was still significant government involvement in the form of statutory regulation and even limited funding. Philanthropy became a very fashionable activity among the expanding middle classes in Britain and America. Octavia Hill (1838–1912) and John Ruskin (1819–1900) were important forces behind
3416-500: The poor. During the 19th century, a profusion of charitable organizations emerged to alleviate the awful conditions of the working class in the slums . The Labourer's Friend Society , chaired by Lord Shaftesbury in the United Kingdom in 1830, aimed to improve working-class conditions. It promoted, for example, the allotment of land to laborers for "cottage husbandry", which later became the allotment movement. In 1844, it became
3477-522: The precedent for incorporated associational charities in general. Another notable philanthropist of the Enlightenment era, Jonas Hanway , established The Marine Society in 1756 as the first seafarers' charity, aiming to aid the recruitment of men into the navy . By 1763, the Society had enlisted over 10,000 men, and an Act of Parliament incorporated it in 1772. Hanway also played a key role in founding
3538-592: The public good as described by the law, and it should demonstrate sufficient transparency in its activities, governance, and finances. Moreover, data has shown that this evidence is pertinent and sensible. Polish charitable organizations with this status include Związek Harcerstwa Polskiego , the Great Orchestra of Christmas Charity , KARTA Center , the Institute of Public Affairs , the Silesian Fantasy Club ,
3599-580: The public interest. For example, in many countries of the Commonwealth , charitable organizations must demonstrate that they provide a public benefit . Until the mid-18th century, charity was mainly distributed through religious structures (such as the English Poor Laws of 1601 ), almshouses , and bequests from the rich. Christianity, Judaism, and Islam incorporated significant charitable elements from their very beginnings, and dāna (alms-giving) has
3660-477: Was introduced on 1 January 1997 through the Act on Public Benefit Organizations. Under Indian law, legal entities such as charitable organizations, corporations, and managing bodies have been given the status of " legal persons " with legal rights, such as the right to sue and be sued, and the right to own and transfer property. Indian charitable organizations with this status include Sir Ratan Tata Trust . In Ireland,
3721-453: Was introduced on 1 January 2004 by the statute on public good activity and volunteering . Charitable organizations of public good are allowed to receive 1.5% of income tax from individuals, making them "tax-deductible organizations". To receive such status, an organization has to be a non-governmental organization , with political parties and trade unions not qualifying. The organization must also be involved in specific activities related to
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