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 ).
62-508: The Wordsworth Trust is an independent charity in the United Kingdom . It celebrates the life of the poet William Wordsworth , and looks after Dove Cottage in the Lake District village of Grasmere where Wordsworth and his sister Dorothy Wordsworth lived between 1799 and 1808. It also looks after the majority of the surrounding properties in the conservation area of Town End, and
124-622: 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,
186-679: 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
248-609: 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
310-507: A collection of manuscripts, books and fine art relating to Wordsworth and other writers and artists of the Romantic period . In 2020 it introduced the brand name Wordsworth Grasmere . The Wordsworth Trust's charitable purposes comprise preserving Dove Cottage and its environs, and advancing the public knowledge and enjoyment of the works of Wordsworth and the Romantic period. The Wordsworth Trust
372-472: A collection of manuscripts, books and other items for visiting students almost as soon as it was founded, but its collection significantly increased in size in 1935 when it received the Wordsworth family papers by bequest from Gordon Graham Wordsworth, Wordsworth’s last surviving grandson. In the same year it converted a neighbouring barn into a museum, so that some of this material could be displayed. The museum
434-572: 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
496-409: 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
558-511: 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
620-595: 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
682-555: 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
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#1732855890340744-571: A programme of talks, poetry readings and other events. The Wordsworth Trust also provides paid traineeships and internships, which provides experience of working in a museum / heritage environment and opportunities to gain some of the skills needed for a career in that field. In April 2018, the National Lottery Heritage Fund announced a £4.1 million grant to improve the Museum and improve access for visitors to Dove Cottage. In March 2018,
806-425: 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
868-716: A wide range of heritage projects across the United Kingdom. The fund's predecessor bodies were the National Land Fund , established in 1946, and the National Heritage Memorial Fund , established in 1980. The current body was established as the "Heritage Lottery Fund" in 1994. It was re-branded as the National Lottery Heritage Fund in January 2019. The fund's income comes from the National Lottery , which
930-572: A £3.5m fund for grants to support digital volunteering in the heritage sector, launched in November 2021. The chair of the trustees is appointed by the Prime Minister ; René Olivieri served as interim chair from January 2020 following Sir Peter Luff 's retirement at the end of 2019. Dr Simon Thurley CBE , former Chief Executive of English Heritage , became the chair of trustees on 1 April 2021. The Chief Executive from July 2016 to December 2021
992-514: Is Professor Sir Drummond Bone . Its president is Chris Smith . The Wordsworth Trust was founded (as the Dove Cottage Trust) in December 1891. Its creation followed a successful appeal for funds to purchase Dove Cottage, "for the eternal possession of those who love English poetry all over the world". Dove Cottage itself opened to visitors on 27 July 1891. The appeal to purchase Dove Cottage
1054-554: Is a member of the Cumbria Museum Consortium , along with Lakeland Arts and the Tullie House Museum and Art Gallery Trust . In 2012–2015 and 2015–2018 this consortium was one of the 21 museums or consortia (16 in the earlier period) to be funded by Arts Council England as "Major Partner Museums". The Trust's first director was Dr Robert Woof CBE . Its current director is Michael McGregor. Its chairman
1116-591: 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
1178-503: 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
1240-551: 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
1302-471: 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
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#17328558903401364-533: 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
1426-660: 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
1488-741: 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
1550-476: 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
1612-564: 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
1674-492: 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
1736-841: 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
1798-578: 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
1860-469: 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
1922-517: The 23 surviving manuscript versions of The Prelude , and all of the surviving notebooks in which Dorothy Wordsworth recorded their life at Dove Cottage, now published as the Grasmere Journal. The collection also includes Lake District drawings and other works by artists including David Cox , Joseph Farington , Joseph Wright of Derby , Thomas Girtin , Francis Towne , James Gillray and J.M.W. Turner . The Wordsworth Trust began assembling
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1984-673: 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)
2046-468: 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,
2108-686: 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
2170-523: The Fund had granted £254 million to 135 projects. In January 2019 it simplified its funding schemes under one banner – National Lottery Grants for Heritage – with awards from £3,000 to £5 million. Funding requests for projects over £5 million will be considered as part of two time-limited national competitions to be held in 2020–21 and 2022–23. Its funding routes include the Digital Skills for Heritage Fund,
2232-852: The Museum. The Jerwood Centre was funded by the Heritage Lottery Fund (since renamed the National Lottery Heritage Fund ), the North West Regional Development Agency , the Jerwood Foundation and the European Regional Development Fund , and it was officially opened by Seamus Heaney on 2 June 2005. The Wordsworth Trust's activities include staging exhibitions in the Museum, providing workshops and courses for schools and colleges, providing activities in local communities, and presenting
2294-593: The UK Government announced that Cumbria Local Enterprise Partnership had secured funding to enhance visitor attractions in the Lake District including Dove Cottage and the Museum as part of the Northern Powerhouse project. The reopening of Dove Cottage was postponed from 7 April 2020, the 250th anniversary of Wordsworth's birth, to 15 August 2020 because of the coronavirus pandemic . The whole site, including
2356-470: 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,
2418-453: 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
2480-520: 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
2542-688: 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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2604-465: 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
2666-401: 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
2728-495: 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
2790-670: 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
2852-547: 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
2914-671: 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
2976-591: 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
3038-519: 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
3100-475: 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
3162-443: 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
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#17328558903403224-522: 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
3286-421: 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 ,
3348-467: 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
3410-552: The refurbished Museum, opened using the new brand Wordsworth Grasmere on 18 May 2021. Charitable organization 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
3472-448: 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. National Lottery Heritage Fund The National Lottery Heritage Fund , formerly the Heritage Lottery Fund ( HLF ), distributes a share of National Lottery funding, supporting
3534-417: The tenancy of Dove Cottage between 1809 and 1835), Samuel Taylor Coleridge , Robert Southey , Sir Walter Scott , Sir Humphry Davy and Sir George Beaumont . The Wordsworth Trust’s collection contains over 90% of Wordsworth’s verse manuscripts, and the largest collection of working papers, letters and other manuscript material relating to Wordsworth and his family anywhere in the world. It includes each of
3596-432: 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,
3658-453: 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
3720-534: Was led by Stopford Brooke ; the Wordsworth Trust's other founding trustees included Canon Hardwicke Rawnsley , Professor William Knight , The Rt Rev John Wordsworth and the Duke of Argyll . Their model was Shakespeare 's birthplace in Stratford-upon-Avon , which had been purchased for the nation in 1847, but part of their motivation was also "the associations, personal, literary and moral, which gather around this cottage". As well as Dorothy Wordsworth, these associations included Thomas De Quincey (who himself had
3782-407: Was managed until 2024 by Camelot Group . Its objectives are "to conserve the UK's diverse heritage, to encourage people to be involved in heritage and to widen access and learning". As of 2019, it had awarded £7.9 billion to 43,000 projects. In 2006, the National Lottery Heritage Fund launched the Parks for People program with the aim to revitalize historic parks and cemeteries. From 2006 to 2021,
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#17328558903403844-409: Was officially opened by John Masefield . In 1981 this was replaced by the current Museum at Wordsworth Grasmere, which is in a converted coachhouse immediately to the north of Dove Cottage. The former barn now houses the Wordsworth Trust's administration. In 2005 the collection was re-housed in the Jerwood Centre at the Wordsworth Trust, a purpose-built repository with research facilities adjacent to
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