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65-557: The Tree Council was founded in 1974 in the United Kingdom, and became a registered charity in 1978. Its primary objective is to act as an umbrella organisation for local groups involved in the planting, care and conservation of trees throughout the United Kingdom, and followed the successful government-sponsored Plant A Tree In '73 campaign. The charity is based at Canada Water , Surrey Quays, London. Its initiatives include: Landscape architect and garden designer Sylvia Crow

130-622: 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,

195-679: 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

260-609: 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

325-572: 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

390-409: 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

455-520: A good general education, obtaining a minimum of four GCE passes at O level . In this way the Marine Society pioneered what was subsequently accepted as standard practice for the entry of officers into the Merchant Navy. Between 1940 and 1987, as the society's reserves increased, it was not only able to help individual seafarers but also to make grants to many maritime charities. In 1981 it provided

520-511: 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

585-595: 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

650-555: 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

715-484: A merger of the Sea Cadet Association with the Marine Society came about on 30 November 2004. The new charity created thereby, known as The Marine Society & Sea Cadets (MSSC), is the holding brand for the two distinct organisations and is the UK's largest non-profit maritime organisation. It is based in a Victorian building close to the river Thames and adjacent to Lambeth Palace in south London . Within

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780-487: A plan to supply two or three thousand seafarers for the navy. Recruitment began immediately. Sponsors were sought and advertisements for volunteers appeared in newspapers and on the street: " Notice is hereby given, that all stout lads and boys, who incline to go on board His Majesty’s Ships , with a view to learn the duty of a seaman, and are, upon examination, approved by the Marine Society, shall be handsomely clothed and provided with bedding, and their charges born down to

845-425: 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

910-803: A succession of ships renamed HMS  Worcester ), the Seafarers Education Service (SES), the Sailors' Home and Red Ensign Club , the Merchant Navy Comforts Service Trust and the British Ship Adoption Society. The merger of the SES with the Marine Society at this time was hugely significant and helped to ensure the continued relevance of both of their operations. The SES consisted of the Marine Society College of

975-440: A thousand were 'young gentlemen' intending to be officers, and many of the remainder were supplied by the society. As the boys were for the most part from non-seafaring families the society probably provided a real increase of several thousand to the pool of naval recruitment. The society also provided over ten thousand naval recruits with free clothing, which helped reduce the typhus problem. The scheme really took off. By 1763,

1040-591: 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

1105-503: 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

1170-551: 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

1235-471: 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

1300-533: 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

1365-566: The British Isles . From 1799 until 1918 The Admiralty provided a succession of training ships, the last two of which were renamed Warspite ; starting with HMS Warspite (1807) in 1846, and later HMS Conqueror renamed in 1877. In 1922 the Society commissioned HMS Hermione as the third Warspite . However the outbreak of the Second World War forced the Society to evacuate the ship owing to

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1430-660: 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

1495-741: 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

1560-476: 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

1625-564: 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

1690-492: 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

1755-841: 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

1820-567: The Seven Years' War against France , Austria , and Saxony (and subsequently the Mughal Empire , Spain , Russia and Sweden ) Britain urgently needed to recruit men for the navy. Jonas Hanway (1712–1786), who had already made his mark as a traveller, Russia Company merchant, writer and philanthropist , must take the chief credit for founding the society which both contributed to the solution of that particular problem, and has continued for

1885-578: 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

1950-469: 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

2015-421: The merchant service on their discharge from naval ships and from then on, the Society was equally involved with both Royal and Merchant navies. Early reports from commanding officers had indicated that the number of desertions might be reduced if boys equipped by the Society were given a period of training before being sent to sea. Initially the Society hired a schoolmaster and bandmaster to teach some of

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2080-724: 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)

2145-468: 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,

2210-686: 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

2275-519: The Marine Society has had strong ties with the Sea Cadet Corps , not only as benefactor and landlord to the Sea Cadet Association but also by providing sea training opportunities for hundreds of sea cadets each year. It was because of the complementary objectives of the two charities and, more specifically, the mutual desire to introduce an element of Merchant Navy ethos to the Sea Cadet Corps, that

2340-516: The Marine Society. The relative professionalism of these men, the great British naval hero readily acknowledged, played a part in his victories. But the end of hostilities meant that naval recruitment was no longer the nation's first priority, although Admiral Boscawen was later to write: " No scheme for manning the navy, within my knowledge, has ever had the success as the Marine Society’s. " Hanway now formulated plans for transferring boys to

2405-774: The Sea and the Seafarers Library service, and had been inaugurated in 1919 by Albert Mansbridge who had earlier founded the Workers Educational Association . Both the College of the Sea and the ships' library service continue to flourish today. For the past 30 years, the principal objectives of the Marine Society have been to facilitate and to provide practical and financial support for the education, training and well-being of all professional seafarers and to encourage young people to embark on maritime careers. For many years

2470-470: 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,

2535-572: The base funds for the Marine Adventure Sailing Trust, a limited life investment trust fund, which enabled it to make further substantial grants to the Sea Cadet Corps , TS Foudroyant , Ocean Youth Club and other maritime youth charities. In 1976 the society amalgamated with various other maritime charities with similar aims, including the Incorporated Thames Nautical Training College (ITNTC, located on

2600-515: The boys and in 1786 purchased a merchant ship the Beatty, which was converted to a training ship and renamed Marine Society . The Society thus became the first organisation in the world to pioneer nautical training for boys in its special school ship which was moored in the Thames between Deptford and Greenwich . This example was followed in the nineteenth century by many other organisations in ports round

2665-516: The chairmanship of the Society, following 51 years as a committee member. Mead was 97 years old. After the Second World War , the society concluded that there were by then sufficient facilities for sea-training provided by national authorities. It continued to provide sea-kits for many young seafarers and, where necessary, offered grants for their education, but in the 1950s the Society began to insist that cadets thus helped should have completed

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2730-453: 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

2795-520: 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

2860-688: 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

2925-465: 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

2990-401: 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

3055-495: 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

3120-670: 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

3185-547: 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

3250-671: 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

3315-591: 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

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3380-598: The next two and a half centuries to assist many thousands of young people in preparing for a career at sea. In 2004, in a merger with the Sea Cadet Association , the Marine Society & Sea Cadets was formed. The Marine Society, the world's oldest public maritime charity, was an initiative of a group of London merchants and gentlemen, who first met at the King's Arms Tavern, Cornhill, London on 25 June 1756 to discuss

3445-519: 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

3510-475: 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

3575-443: 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

3640-423: The ports where His Majesty’s Ships lye, with all other proper encouragement. " Ten men were duly clothed and delivered to ships of the King's navy. In this small way began the work of the Marine Society. The main object of the charity when founded was sending unemployed or orphaned teenagers to sea as officers' servants. The Royal Navy was estimated to need about 4,500 boys as servants during wartime. Approximately

3705-416: 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

3770-422: The probability of air attack. From 1756 to 1940 the Society recruited over 110,000 men and boys for the Royal Navy, the British East India Company and Merchant service. Records show that from 1756 to 1815 the charity provided some twelve percent of naval manpower, all the more valuable to the nation since each one was a volunteer. In February 1945 the vice-president of the Society, Frederick Mead , retired from

3835-421: 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 ,

3900-467: 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

3965-406: The rules governing membership. The organization is not, however, a separate legal entity, so it cannot initiate legal action, borrow money, or enter into contracts in its own name. Its officers can be personally liable if the charity is sued or has debts. The Marine Society The Marine Society is a British charity , the world's first established for seafarers. In 1756, at the beginning of

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4030-430: The society had recruited over 10,000 men and boys; in 1772, such was its perceived importance in the life of the nation, it was incorporated in an act of Parliament , the Marine Society Act 1772 ( 12 Geo. 3 . c. 67). Admiral Nelson became a stalwart supporter and trustee of the charity, such that by the time of the Battle of Trafalgar (1805) at least 15% of British manpower was being supplied, trained and equipped by

4095-432: 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,

4160-453: 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

4225-531: Was the organisation's chairman between 1974 and 1976. Charitable organization#Registration 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

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