Charitable organization

320: 1336: 626:. 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 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. 45: 97: 156: 1410:

of association) must limit its purposes to being charitable and permanently dedicate its assets to charitable purposes. The organization must refrain from undertaking a number of other activities, such as participating in the political campaigns of candidates for local, state, or federal office. Additionally, the organization must ensure that its earnings do not benefit any individual. Most tax-exempt organizations are required to file annual financial reports (

259: 3269: 1289:, aren't required to register with the Charity Commission and aren't subject to its supervisory powers. These charities include most universities and national museums, as well as some other educational institutions. Other charities are excepted from the need to register but are still subject to the supervision of the Charity Commission. The regulations on excepted charities were changed by the 1529: 1210:

constitution or set of rules as its governing document, which will deal with matters such as the appointment of office bearers and 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.

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is the trust deed or declaration of trust, which comes into operation once signed by all the trustees. The main disadvantage of a trust is that, like an unincorporated association, it lacks a separate legal entity, and the trustees must themselves own property and enter into contracts. The trustees are also liable if the charity is sued or incurs liability.

93:, 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 a disproportionate amount of their income to pay the salaries of their leadership. 611:, 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 a Board of Taxation inquiry to consult with charities on the bill. However, due to widespread criticism from charities, the government abandoned the bill. 837:, with political parties and trade unions not qualifying. The organization must also be involved in specific activities related to 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. 484:(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 the perceived 1268:, unless they are an "exempt" or "excepted" charity. For companies, the law of England and Wales will usually apply if the company itself is registered in England and Wales. In other cases, if the governing document doesn't specify, the law that applies will be the one most connected with the organization. 1449:

A number of other organizations may also qualify for exempt status, including those organized for religious, scientific, literary, and educational purposes, as well as those for testing for public safety and for fostering national or international amateur sports competition, and for the prevention of

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Several requirements must be met for a charitable organization to obtain 501(c)(3) status. These include the organization being organized as a corporation, trust, or unincorporated association. The organization's organizing document (such as the articles of incorporation, trust documents, or articles

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maintains 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

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Charity is increasingly privatized and contracted out to the massive nonprofit sector, where organizations compete for grants to address social problems. Donors can protect their money from taxation by storing it in foundations that fund their pet projects, most of which have nothing to do with poor

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The requirements and procedures for forming charitable organizations vary from state to state, as do the registration and filing requirements for charitable organizations that conduct charitable activities, solicit charitable contributions, or hire professional fundraisers. In practice, the detailed

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A company limited by guarantee is a private limited company where members' liability is limited. A guarantee company does not have a share capital, but instead has members who are guarantors rather than shareholders. If the company is wound up, the members agree to pay a nominal sum, which can be as

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is essentially a relationship among three parties: the donor of some assets, the trustees who hold the assets, and the beneficiaries (those eligible to benefit from the charity). When the trust has charitable purposes and is a charity, the trust is known as a charitable trust. The governing document

618:. 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. 1462:

Charities sometimes give aid conditionally, through eligibility requirements such as sobriety, piety, curfews, participation in job training or parenting courses, cooperation with the police, or identifying the paternity of children, charity models enforce the concept that only those who can prove

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Federal tax law provides tax benefits to nonprofit organizations recognized as exempt from federal income tax under section 501(c)(3) of the IRC. The benefits of 501(c)(3) status include exemption from federal income tax as well as eligibility to receive tax-deductible charitable contributions. In

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A "charitable fund" or "charitable foundation" is a charitable organization that operates based on the charter, has participants or members, and is managed by them. Participants or members are not obliged to transfer any assets to such an organization to achieve the goals of charitable activity. A

648:(PBI) 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. 1305:

was established in 2009 and has received the names and details of over 7,000 organizations in Northern Ireland that have previously been granted charitable status for tax purposes (the "deemed list"). Compulsory registration of organizations from the deemed list began in December 2013, and it is

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A "charitable institution" is a type of charitable trust that acts based on the constituent or founding act. This charitable organization's founding act defines the assets that one or several founders transfer to achieve the goals of charitable activity, along with any income from such assets. A

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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

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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

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Through the middle decades of the eighteenth century, a slew of new-style charities were created. They were directed at specific social problems (foundling children, prostitutes, venereal disease), funded by subscription, dependent on public support, and organized as associations of the

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or public charity generally receives grants from individuals, government, and private foundations. While some public charities engage in grantmaking activities, most conduct direct service or other tax-exempt activities. Foundations that are generally grantmakers (i.e., they use their

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Charities also began to take on campaigning roles, championing causes and lobbying 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

351:. 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 607:, and then through several centuries of case law based upon it. In 2002, 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 1310:

and contains the details of those organizations that have so far been confirmed by the commission to exist for charitable purposes and the public benefit. The Commission estimates that between 5,000 and 11,500 charitable organizations need to be formally registered in total.

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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

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to obtain money from people who believe they are donating to a charity. Often, individuals or groups will present false information claiming to be a charity or associated with one, and then ask potential donors for contributions to this non-existent charity. Charity

932:, 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. 1222:

little as £1. A company limited by guarantee is a useful structure for a charity where trustees need limited liability protection. Moreover, the charity has legal personality and can enter into contracts, such as employment contracts, in its own name.

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encompasses not only fictitious charities but also deceptive business practices. These deceitful acts by businesses may involve accepting donations without using the funds for their intended purposes or soliciting funds under false pretenses of

294:, 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 the middle of the 18th century. 678:

those eligible for benefits are either the public as a whole or a significant section of it. They should not be a restricted group or one where members share a private connection, such as social clubs or professional associations with specific

794: 793:, 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 425: – 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 966:, but 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 1233:

before receiving royal assent. While the nature of the charity will vary depending on the clauses enacted, a royal charter generally offers a charity the same limited liability as a company and the ability to enter into contracts.

798: 1245:(CIO)—with powers similar to a company but without the need to register as a company. Becoming a CIO was only made possible in 2013, with staggered introduction dates, with the charities with the highest turnover eligible first. 1018: 904:

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.

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for any type of group that wants to be institutionalized (sports clubs, book clubs, support groups...), as it is very easy to set up and requires very little documentation. However, for an organization under the statute of

801:, 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. 119:

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

1371:(IRS) that it falls into another category. Generally, any organization that is not a private foundation (i.e., it qualifies as something else) is usually a public charity as described in Section 509(a) of the IRC. 1229:, a document that creates a corporation with legal personality (or, in some cases, transforms a charity incorporated as a company into a charity incorporated by royal charter). The charter must be approved by the 916:

constituent act of a charitable institution may be contained in a will or testament. The founder or founders of the charitable institution do not participate in the management of such a charitable organization.

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To register as a charity, 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.

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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.

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To publicly raise funds, 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

488:. 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. 1830:

Note, for example, Acts 2:44–45: "And all that believed were together, and had all things in common; And sold their possessions and goods, and parted them to all men, as every man had need."

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definition of a "charitable organization" is determined by the requirements of state law where the charitable organization operates, and the requirements for federal tax relief by the IRS.

1256:), but this has no legal significance and provides no information about the charity's work or legal structure. The organization's structure will fall into one of the types described above. 990:

Charitable organizations, including charitable trusts, are eligible for a complex set of reliefs and exemptions from taxation in the UK. These include reliefs and exemptions in relation to

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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.

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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

234:(alms-giving) has a long tradition in Hinduism, Jainism, Buddhism, and Sikhism. Charities provided education, health, housing, and even prisons. Almshouses were established throughout 417:

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

1132:(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 the 1271:

When an organization's income doesn't exceed £5,000, it can't register as a charity with the Charity Commission for England and Wales. However, it can register as a charity with

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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.

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In addition, a private foundation usually derives its principal funding from an individual, family, corporation, or some other single source, and it is more often than not a

936:(non-Ukrainian citizens and legal entities, corporations, or non-governmental organizations) can be the founders and members of philanthropic organizations in Ukraine. 127:

Charitable organizations often depend partly on donations from businesses. Such donations to charitable organizations represent a major form of corporate philanthropy.

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to make grants to other organizations, which in turn carry out the goals of the foundation indirectly) are usually called "grantmaker" or "non-operating" foundations.

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is the main registration authority for charitable organization registration and constitution. Individuals and legal entities, except for public authorities and

748:" 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 134:

test, a charitable organization must follow the public interest and all exempt income should be for the public interest. For example, in many countries of the

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The result was the first children's charity in the country and one that 'set the pattern for incorporated associational charities' in general (McClure 248).

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for paupers on economic and moral grounds and proposed leaving charity entirely to the private sector. His views became highly influential and informed the

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charitable foundation can be created by one or several founders. The assets of a charitable fund can be formed by participants and/or other benefactors.

797:, which exempts from income tax corporate organizations engaged wholly in ecclesiastical, charitable, or educational activities. Similarly, §3 of the 2658: 1775:

Tilcsik, A.; Marquis, C. (2013). "Punctuated Generosity: How Mega-events and Natural Disasters Affect Corporate Philanthropy in U.S. Communities".

1414:) at the state and federal level. A tax-exempt organization's Form 990 and some other forms are required to be made available for public scrutiny. 1679: 1463:

their moral worth deserve help, motivating citizens to accept exploitative wages or conditions to avoid being subject to the charitable system.

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The legal definition of a charitable organization (and of charity) varies between countries and in some instances regions of the country. The

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The Enlightenment era also witnessed a growing philosophical debate between those advocating for state intervention and those believing that

230:, and bequests from the rich. Christianity, Judaism, and Islam incorporated significant charitable elements from their very beginnings, and 3638: 3037: 1124:, which introduced the definition now contained in the 2011 Act, the definition of charity arose from a list of charitable purposes in the 880:

is regulated by the Singapore Charities Act (Chapter 37). Charities in Singapore must be registered with the Charities Directorate of the

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To meet the exempt organizational test requirements, a charity has to be exclusively organized and operated, and to receive and pass the

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criticized charity for "creating an individualized 'culture of giving'" instead of "challenging capitalism's institutionalized taking."

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criticized the practice of billionaires giving some of their money to charity, calling it mostly "self-serving rubbish". Mathew Snow of

3552: 2176: 2464: 1279:, smaller charities can rely on HMRC recognition to demonstrate their charitable purpose and confirm their not-for-profit principles. 3655: 3273: 893: 2757: 744:

Under Indian law, legal entities such as charitable organizations, corporations, and managing bodies have been given the status of "

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other purposes currently recognized as charitable and any new charitable purposes which are similar to another charitable purpose.

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A "charitable society" is a charitable organization created by at least two founders and operates based on the charter or statute.

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The types of charitable organizations that the IRS considers to be organized for the public benefit include those organized for:

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the promotion of the efficiency of the armed forces of the Crown or of the police, fire and rescue services or ambulance services

995: 979: 770: 2278: 316:. This institution, the world's first of its kind, served as the precedent for incorporated associational charities in general. 1605: 786: 2056: 3211: 1999: 1595: 1022: 1007: 999: 790: 3099: 429:, a philanthropic endeavor that flourished in the second half of the nineteenth century, brought about by the growth of the 3443: 3428: 3186: 1242: 1199: 1128:(also known as the Statute of Elizabeth), which had been interpreted and expanded into a considerable body of case law. In 845: 2929: 1264:

Charitable organizations with an income of over £5,000 and subject to the law of England and Wales must register with the

1379: 1230: 853: 223: 3078: 124:. This information can impact a charity's reputation with donors and societies, and thus the charity's financial gains. 2782: 2361: 1052:(b) falls to be subject to the control of the High Court in the exercise of its jurisdiction with respect to charities. 889: 861: 516:(1889), Carnegie wrote about the responsibilities of great wealth and the importance of social justice. He established 17: 3013: 1104:

the relief of those in need, by reason of youth, age, ill-health, disability, financial hardship or other disadvantage

3662: 3317: 2057:"'The Utmost Amount of Effectiv [sic] Accommodation': Andrew Carnegie and the Reform of the American Library" 204: 2558: 984: 657: 473:, which reorganized multiple local charities by incorporating them into single entities under supervision from the 2904: 833:

from individuals, making them "tax-deductible organizations". To receive such status, an organization has to be a

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During the 19th century, a profusion of charitable organizations emerged to alleviate the awful conditions of the

1098:, conflict resolution or reconciliation or the promotion of religious or racial harmony or equality and diversity 760:

In Ireland, the Charities Act (2009) legislated the establishment of a "Charities Regulatory Authority", and the

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is not commonly used in England and Wales. Occasionally, a charity will use the word as part of its name (e.g.,

1173:) – must comply with the 2011 Act regulating matters such as charity reports and accounts and fundraising. 841: 3723: 3650: 2407: 925: 567: 528: 3433: 834: 641:

status, along with around 600,000 other NPOs in total, seeking to standardize state-based fund-raising laws.

2228: 1191: 604: 481: 410: 182: 3238: 1351:. There are different types of charitable organizations. Every U.S. and foreign charity that qualifies as 1010:. These tax exemptions have led to criticisms that private schools are able to use charitable status as a 1754: 3479: 1206: 3287: 2702: 3728: 3527: 2120: 583: 543: 524: 510:(1835–1919) exemplified the large-scale philanthropy of the newly rich in industrialized America. In 222:

Until the mid-18th century, charity was mainly distributed through religious structures (such as the

3281: 2807: 2736: 1658: 1368: 1253: 1125: 769:. Such organizations would have a CHY number from the Revenue Commissioners, a CRO number from the 186: 31: 2385: 1550: 822: 634: 422: 368: 367:

and its extensive sphere of influence. (However, this process was quite lengthy, concluding when

178: 135: 48: 3034: 2825: 1347:, a charitable organization is an organization operated for purposes that are beneficial to the 712:

which means "NGO acting for the public interest". This label gives the NGO some tax exemptions.

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The definition of charity in Australia is derived from English common law, originally from the

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2017, there were a total of $ 281.86 billion in tax-deductible donations by individuals.

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for tax purposes only. With the increase in the mandatory registration level to £5,000 by The

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Charities in England and Wales—such as Age UK, the Royal Society for the Protection of Birds (

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became a very fashionable activity among the expanding middle classes in Britain and America.

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Painting by Antoine-Alexandre Morel (1765–1829) depicting charity during the Enlightenment era

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As of 2011, there are several types of legal structures for a charity in England and Wales:

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To qualify for 501(c)(3) status, most organizations must apply to the IRS for such status.

1046:(1) For the purposes of the law of England and Wales, "charity" means an institution which— 865: 749: 708:

to be considered a charity, it has to file with the authorities to come under the label of

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With the advent of the Internet, charitable organizations established a presence on online

426: 243: 3158: 2879: 2327: 8: 1384: 1003: 761: 319: 287: 283: 1852: 1633: 1307: 3718: 3633: 3618: 3583: 3562: 3537: 3514: 3416: 3350: 3326: 3243: 3212:"America's billionaires are giving to charity – but much of it is self-serving rubbish" 3127: 2861: 2761: 2640: 2096: 2078: 1895: 1792: 1714: 1674: 1668: 1480: 1364: 1290: 1276: 1238: 1133: 1121: 1057: 1039: 1019:

Transparency of Lobbying, Non-party Campaigning and Trade Union Administration Act 2014

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in 1756 as the first seafarers' charity, aiming to aid the recruitment of men into the

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charities but do not appear on a public register. The registers are maintained by the

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introduced a new legal form of incorporation designed specifically for charities—the

733: 536: 344: 340: 271: 239: 2306: 1796: 3697: 3692: 3682: 3406: 3303: 2562: 2068: 1962: 1784: 1705:

Reiling, Herman T. (1958). "Federal Taxation: What Is a Charitable Organization?".

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expected to take three to four years to complete. The new Register of Charities is

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Legalization is required for international charitable funds to operate in Ukraine.

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There was strong growth in municipal charities. The Brougham Commission led to the

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the charity's activities must be legal and must not be contrary to public policy.

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a type of legal entity for non-profit NGOs. This statute is extremely common in

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Charities in Canada need to be registered with the Charities Directorate of the

633:(ACNC) commenced operations in December 2012. It regulates approximately 56,000 3667: 2518: 1286: 908:

According to Ukrainian law, there are three forms of charitable organizations:

517: 503: 438: 379: 364: 139: 109: 724:, charitable organizations are referred to as "public-benefit organizations" ( 3712: 3598: 2786: 2620: 2585:"Labour could strip private schools of charitable status, says Stephen Twigg" 1974: 1788: 1643: 1501: 1495: 1476: 1394:

Resources exist to provide information, including rankings, of US charities.

1344: 1226: 1011: 638: 539: 434: 402: 387: 352: 131: 3141: 2177:"Extension of Charitable Purpose Bill 2004 (Bills Digest, no. 164, 2003–04)" 2144: 2032:"st george-in-the-east – St George-in-the-East PCC – Charity Number 1133761" 3623: 3603: 3547: 3448: 3423: 3385: 3380: 3216: 3010: 2604: 2589: 1653: 1554: 1472: 1411: 1095: 849: 826: 785:

Charitable organizations in Nigeria are registerable under "Part C" of the

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and affluent benefactors became a widespread cultural practice. Societies,

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Birds to holy rivers: A list of everything India considers "legal persons"

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to provide a place of residence for the poor, old, and distressed people;

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What is the difference between a private foundation and a public charity?

2031: 1214: 933: 829:. Charitable organizations of public good are allowed to receive 1.5% of 499: 383: 83: 2679:"The RSPB Wildlife Charity: Nature Reserves & Wildlife Conservation" 2609:"'Chilling' Lobbying Act stifles democracy, charities tell party chiefs" 2145:"Charles Booth (1840–1916) – a biography (Charles Booth Online Archive)" 1718: 1282:

Churches with an annual income of less than £100,000 need not register.

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incorporated it in 1772. Hanway also played a key role in founding the

336: 313: 2082: 1951:"Women and charitable organizations in the nineteenth century Ireland" 1543: 1505: 1356: 1148: 1071: 877: 675:

its activities and purposes provide a tangible benefit to the public.

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in 1741 to care for these unwanted orphans in Lamb's Conduit Fields,

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of England (reigned 924–939) founded the first recorded almshouse in

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Construction or maintenance of public buildings, monuments, or works

3672: 3557: 3494: 3360: 3345: 2073: 1539: 1320: 1155: 1077: 959: 587: 535:, attitudes towards poverty began to change. This led to the first 75: 38: 1169:) and the Royal Society for the Prevention of Cruelty to Animals ( 3499: 3365: 2182:. Australia: Department of Parliamentary Services. Archived from 1141: 1065: 951: 721: 441:(founded in 1890). The principle of philanthropic intention with 291: 113: 108:), a non-profit and non-governmental humanitarian foundation, in 3484: 2703:"Royal Society for the Prevention of Cruelty to Animals – RSPCA" 2496: 448: 138:, charitable organizations must demonstrate that they provide a 3268: 3100:

The worst charities: Get information before you make a donation

700: 532: 298: 235: 1937:

The Command of the Ocean: A Naval History of Britain 1649–1815

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Companies Income Tax Act (CITA) Cap. C21 LFN 2004 (as amended)

3504: 3489: 3142:"Applying for 501(c)(3) Tax-Exempt Status: Publication P4220" 2229:"Fairfax Syndication Photo Print Sales and Content Licensing" 1750: 1510: 1327:(OSCR), which also maintains a register of charities online. 1170: 955: 555: 406: 3128:"The Ultimate List Of Charitable Giving Statistics For 2018" 1378:

that does not solicit funds from the public. In contrast, a

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Towards the end of the 19th century, with the advent of the

502:(1819–1900) were important forces behind the development of 339:. By 1763, the Society had enlisted over 10,000 men, and an 3340: 3075:"U.S. List of Charitable Solicitation Authorities by State" 2678: 1445:

Combating community deterioration and juvenile delinquency.

1166: 247: 3054: 2783:"Guarantee Company – Not for Profit Companies – Charities" 2710: 1458:

The charity has received various criticisms, for example:

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Relief of the poor, the distressed, or the underprivileged

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Commissioners for Special Purposes of Income Tax v. Pemsel

1101:

the advancement of environmental protection or improvement

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technique rather than offering a genuine charitable good.

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Most French charities are registered under the statute of

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During the 20th century, charitable organizations such as

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should provide welfare. The political economist, Reverend

3163: 3114: 2163:"Rediscovering Charity: Defining Our Role with the State" 1088:

the advancement of the arts, culture, heritage or science

840:

Polish charitable organizations with this status include

732:). The term was introduced on 1 January 1997 through the 327:

Another notable philanthropist of the Enlightenment era,

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Publication 557: Tax-Exempt Status for Your Organization

2021:

Tarn, J.N. (1973) Five Percent Philanthropy. London: CUP

821:. It was introduced on 1 January 2004 by the statute on 799:

Value Added Tax Act (VATA) Cap. V1 LFN 2004 (as amended)

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return was given the label "five percent philanthropy".

3055:"NASCO National Association of State Charity Officials" 2253:"Is your organisation a public benevolent institution?" 1085:

the advancement of citizenship or community development

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other purposes considered beneficial to the community.

3291:. Vol. V (9th ed.). 1878. pp. 401–402. 2758:"NCVO – Legal structures for voluntary organizations" 2349:"1997. évi CLVI. törvény a közhasznú szervezetekről1" 773:, and a charity number from the Charities Regulator. 3005: 3003: 3001: 1060:

provides the following list of charitable purposes:

1049:(a) is established for charitable purposes only, and 582:

platforms and began initiatives such as cyber-based

3325: 2932:. The Charity Commission for Northern Ireland. 2010 2519:"Legislation on charitable organization in Ukraine" 2284:

Australian Charities and Not-For-Profits Commission

1693: 1576:

Australian Charities and Not-for-profits Commission

1293:. Many excepted charities are religious charities. 882:

Ministry of Community Development, Youth and Sports

631:

Australian Charities and Not-For-Profits Commission

2659:"Charity Commission: Charities and Public Benefit" 2440:"Registration of Incorporated Trustees in Nigeria" 2061:Journal of the Society of Architectural Historians 1991:Malthus: 'An Essay on the Principle of Population' 1733:"Exemption Requirements – 501(c)(3) Organizations" 2998: 2977:"Registration list and expression of intent form" 2404:Charities Act 2009 (Establishment Day) Order 2014 1939:(New York: W.W. Norton & Company, 2004), 313. 1849:"The Almshouse Association: A Historical Summary" 671:under this test, an organization must show that: 396: 393:attitude toward state intervention for the poor. 3710: 2210:. Queensland Government – Office of Fair Trading 1442:Defense of human and civil rights secured by law 1225:A small number of charities are incorporated by 1082:the advancement of health or the saving of lives 566:expanded greatly, becoming large, multinational 66:is an organization whose primary objectives are 2533:"Understanding charity status and registration" 2465:"Guidelines-On-The-Tax-Exemption-Status-Of (2)" 1196:Another incorporation, such as by royal charter 2733:"Seniors Network – Unincorporated Association" 2424:. Revenue Ireland. May 8, 2012. Archived from 1774: 1680:List of charities accused of ties to terrorism 1117:A charity must also provide a public benefit. 1042:provides the definition in England and Wales: 817:, often abbreviated as OPP) is a term used in 27:Nonprofit organization with charitable purpose 3311: 2603: 1987: 163:The examples and perspective in this article 2537:National Council for Voluntary Organisations 614:Subsequently, the government introduced the 1439:Elimination of prejudice and discrimination 3553:Distributional cost-effectiveness analysis 3318: 3304: 2497:"Ministry of Culture, Community and Youth" 1917:"Captain Coram and the Foundling Hospital" 666:. According to the Canada Revenue Agency: 106:U-landshjälp från Folk till Folk i Finland 3027: 2539:. Registering with the Charity Commission 2072: 2054: 1994:. Cambridge University Press. p. x. 894:Ministry of Social and Family Development 573: 205:Learn how and when to remove this message 2355: 1601:Office of the Scottish Charity Regulator 1586:Charity Commission for England and Wales 1334: 1325:Office of the Scottish Charity Regulator 1266:Charity Commission for England and Wales 1021:subjects charities to regulation by the 976:Office of the Scottish Charity Regulator 972:Charity Commission for England and Wales 616:Extension of Charitable Purpose Act 2004 447: 318: 257: 253: 95: 43: 2956:Charity Commission for Northern Ireland 2582: 2388:(Act of the Oireachtas 6, section 13). 1704: 1591:Charity Commission for Northern Ireland 1303:Charity Commission for Northern Ireland 980:Charity Commission for Northern Ireland 950:Charity law in the UK varies among (i) 421:movement. In 1844, it became the first 14: 3711: 2880:"Nonprofit Law in England & Wales" 2559:"Background to the Charities Act 2006" 2137: 1606:United States Internal Revenue Service 1319:The approximately 24,000 charities in 1308:publicly available on the CCNI website 787:Companies and Allied Matters Act, 2020 3407:Charitable trust / Registered charity 3299: 3209: 3184: 2444:Corporate Affairs Commission, Nigeria 1948: 1596:Inland Revenue Department (Hong Kong) 1518: 1397: 1025:in the run-up to a general election. 791:Corporate Affairs Commission, Nigeria 531:in documenting working-class life in 480:Charities at the time, including the 3444:Public-benefit nonprofit corporation 3429:Mutual-benefit nonprofit corporation 3236: 2015: 1522: 1243:charitable incorporated organization 1200:Charitable incorporated organization 1028: 846:Great Orchestra of Christmas Charity 266:, whose building has been demolished 149: 1955:Women's Studies International Forum 1433:Lessening the burdens of government 1427:Advancement of education or science 1296: 24: 890:National Council of Social Service 593: 433:. Later associations included the 25: 3740: 3663:Master of Nonprofit Organizations 3261: 2844:"How to set up a charity (CC21a)" 2607:; Asthana, Anushka (2017-06-06). 2408:Minister for Justice and Equality 2121:"Andrew Carnegie, Philanthropist" 1107:the advancement of animal welfare 945: 892:(NCSS), which is operated by the 736:on Public Benefit Organizations. 710:"association d'utilité publique", 3267: 2583:Sparrow, Andrew (19 July 2012). 2516: 2233:licensing-publishing.nine.com.au 1988:T. R. Malthus (28 August 1992). 1777:Administrative Science Quarterly 1707:American Bar Association Journal 1527: 1494:This section is an excerpt from 1488: 1450:cruelty to children or animals. 1367:" unless it demonstrates to the 1330: 1091:the advancement of amateur sport 864:, and the Polish chapter of the 658:Charitable organization (Canada) 586:, exemplified by platforms like 371:was abolished slavery in 1962.) 217: 154: 78:or other activities serving the 3327:Charitable giving and practices 3230: 3203: 3178: 3151: 3134: 3120: 3092: 3067: 3047: 2969: 2944: 2922: 2897: 2872: 2854: 2836: 2818: 2800: 2775: 2750: 2725: 2695: 2671: 2651: 2633: 2597: 2576: 2551: 2525: 2510: 2489: 2471: 2457: 2432: 2414: 2396: 2378: 2341: 2320: 2299: 2271: 2245: 2221: 2200: 2169: 2155: 2113: 2089: 2048: 2024: 1981: 1942: 1926: 1909: 1757:from the original on 2021-08-19 1436:Lessening neighborhood tensions 1285:Some charities, referred to as 1259: 815:organizacja pożytku publicznego 809:A public benefit organization ( 471:Municipal Corporations Act 1835 3651:List of charitable foundations 2981:www.charitycommissionni.org.uk 2392:(Parliament of Ireland). 2009. 2101:Carnegie Medal of Philanthropy 2055:Van Slyck, Abigail A. (1991). 2036:stgeorgeintheeast.withtank.com 1884: 1866: 1841: 1834:(charity) ranks as one of the 1824: 1811: 1768: 1743: 1725: 1542:format but may read better as 926:Ministry of Justice of Ukraine 568:non-governmental organizations 437:(originating in 1862) and the 397:Growth during the 19th century 13: 1: 3434:Non-governmental organization 1819:Public Benefit in Charity Law 1686: 1176: 1033: 985:The King's School, Canterbury 835:non-governmental organization 771:Companies Registration Office 646:Public Benevolent Institution 549: 542:, including the provision of 3210:Reich, Robert (2020-04-12). 2406:(Statutory Instrument 456). 1967:10.1016/0277-5395(88)90068-4 1453: 1192:Company limited by guarantee 1064:the prevention or relief of 871: 842:Związek Harcerstwa Polskiego 598: 482:Charity Organization Society 70:and social well-being (e.g. 7: 3237:Snow, Mathew (2015-08-25). 3159:"Arguments against charity" 1949:Luddy, Maria (1988-01-01). 1611: 1339:Total giving USA: 1979–2011 1314: 886:find specific organizations 854:Institute of Public Affairs 527:and the innovative work of 181:, discuss the issue on the 10: 3745: 3604:Charity / thrift / op shop 3480:Charity (Christian virtue) 2257:Australian Taxation Office 1892:"Thomas Coram (1688–1751)" 1493: 1207:unincorporated association 1185:Unincorporated association 899: 780: 755: 715: 697:loi d'association de 1901, 655: 167:the English-speaking world 145: 36: 29: 3576: 3528:Animal Charity Evaluators 3513: 3472: 3394: 3333: 2808:"Exempt charities (CC23)" 2483:Singapore Statutes Online 1874:"Associational Charities" 987:, established in 597 AD. 862:Polish Historical Society 804: 690: 651: 584:humanitarian crowdfunding 570:with very large budgets. 411:Labourer's Friend Society 224:English Poor Laws of 1601 3274:Charitable organizations 3187:"Solidarity not Charity" 3022:Internal Revenue Service 1817:Jonathan Garton (2013), 1789:10.1177/0001839213475800 1737:Internal Revenue Service 1671:, alternative to charity 1369:Internal Revenue Service 1323:are registered with the 1254:British Heart Foundation 1126:Charitable Uses Act 1601 888:that are members of the 739: 635:non-profit organizations 605:Charitable Uses Act 1601 382:(1766–1834), criticized 37:Not to be confused with 32:Charity (disambiguation) 3288:Encyclopædia Britannica 2330:. Canada Revenue Agency 2309:. Canada Revenue Agency 2125:www.americaslibrary.gov 1551:converting this section 1424:Advancement of religion 1363:(IRC) is considered a " 876:The legal framework in 558:(established in 1947), 546:and free school-meals. 423:Model Dwellings Company 369:slavery in Saudi Arabia 169:and do not represent a 60:charitable organization 49:American Cancer Society 3646:Ethics of philanthropy 3639:Psychological barriers 3439:Nonprofit organization 3033:FoundationCenter.org, 3024:. January 2018. p. 27. 2884:Council on Foundations 2307:"Charities and Giving" 1649:Nonprofit organization 1340: 1273:HM Revenue and Customs 814: 729: 688: 624:Office of Fair Trading 574:Since the 21st century 466: 324: 280:voluntary associations 276:philanthropic activity 267: 116: 55: 3724:Types of organization 3464:Voluntary association 3459:Religious corporation 3044:, accessed 2009-06-20 2789:on September 15, 2008 1836:Five Pillars of Islam 1751:"UFF – Official Site" 1581:Canada Revenue Agency 1361:Internal Revenue Code 1338: 858:Silesian Fantasy Club 789:. Under the law, the 767:Revenue Commissioners 668: 664:Canada Revenue Agency 564:Amnesty International 451: 322: 290:began to flourish in 261: 254:Enlightenment charity 250:in the 10th century. 99: 47: 3609:Click-to-donate site 3473:Charity and religion 3276:at Wikimedia Commons 3185:Spade, Dean (2020). 2826:"Excepted charities" 2641:"Charities Act 2011" 2366:Quartz (publication) 2328:"Registered Charity" 1504:is the act of using 1023:Electoral Commission 866:Wikimedia Foundation 750:Sir Ratan Tata Trust 461:magazine cartoon by 427:housing associations 187:create a new article 179:improve this article 165:deal primarily with 30:For other uses, see 3081:on January 27, 2014 2862:"Charities and tax" 2814:. 1 September 2013. 2764:on February 6, 2009 1739:. 28 November 2018. 1154:the advancement of 1147:the advancement of 1094:the advancement of 1076:the advancement of 1070:the advancement of 1004:stamp duty land tax 762:Charities Regulator 730:közhasznú szervezet 609:Charities Bill 2003 486:demoralizing effect 288:mutual associations 3634:Effective altruism 3619:Donor-advised fund 3584:Alternative giving 3563:Giving What We Can 3538:Charity assessment 3515:Charity evaluation 3351:Charity (practice) 3147:. IRS. March 2018. 3105:2020-07-13 at the 3040:2009-08-31 at the 3016:2020-05-11 at the 2905:"Charity Act 2006" 2850:. 4 November 2014. 2645:legislation.gov.uk 2485:. 31 October 2007. 2390:Oireachtas Éireann 2386:Charities Act 2009 2372:2019-11-09 at the 2368:, September 2019. 2279:"Charity subtypes" 1675:World Giving Index 1553:, if appropriate. 1519:Charity regulators 1477:American socialist 1398:Federal tax relief 1365:private foundation 1341: 1291:Charities Act 2006 1277:Charities Act 2006 1239:Charities Act 2006 1134:Charities Act 2006 1122:Charities Act 2006 1058:Charities Act 2011 1040:Charities Act 2011 978:for Scotland. The 560:Care International 467: 333:The Marine Society 325: 310:Foundling Hospital 268: 264:Foundling Hospital 122:charity evaluators 117: 56: 18:Registered Charity 3706: 3705: 3678:Visiting the sick 3543:Charity Navigator 3523:Aid effectiveness 3454:Social enterprise 3376:Humanity (virtue) 3282:"Charities" 3272:Media related to 3239:"Against Charity" 2952:"The Deemed List" 2739:on April 23, 2008 2259:. 12 October 2016 2097:"Andrew Carnegie" 2001:978-0-521-42972-6 1664:Social enterprise 1572: 1571: 1038:Section 1 of the 1029:England and Wales 996:capital gains tax 930:local governments 455:'s philanthropy. 376:private charities 345:Magdalen Hospital 341:Act of Parliament 284:gentlemen's clubs 274:, charitable and 272:Enlightenment era 240:Early Middle Ages 215: 214: 207: 189:, as appropriate. 16:(Redirected from 3736: 3729:Wills and trusts 3698:Warm-glow giving 3693:Wall of kindness 3683:Voluntary sector 3320: 3313: 3306: 3297: 3296: 3292: 3284: 3271: 3255: 3254: 3252: 3251: 3234: 3228: 3227: 3225: 3224: 3207: 3201: 3200: 3198: 3196: 3191: 3182: 3176: 3175: 3173: 3172: 3155: 3149: 3148: 3146: 3138: 3132: 3131: 3124: 3118: 3096: 3090: 3089: 3087: 3086: 3077:. 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Archived from 2699: 2693: 2692: 2690: 2689: 2675: 2669: 2668: 2666: 2665: 2655: 2649: 2648: 2637: 2631: 2630: 2628: 2627: 2601: 2595: 2594: 2580: 2574: 2573: 2571: 2569: 2563:House of Commons 2555: 2549: 2548: 2546: 2544: 2529: 2523: 2522: 2517:Thor, Anatoliy. 2514: 2508: 2507: 2505: 2503: 2493: 2487: 2486: 2475: 2469: 2468: 2461: 2455: 2454: 2452: 2450: 2436: 2430: 2429: 2428:on June 1, 2012. 2418: 2412: 2411: 2400: 2394: 2393: 2382: 2376: 2359: 2353: 2352: 2345: 2339: 2338: 2336: 2335: 2324: 2318: 2317: 2315: 2314: 2303: 2297: 2296: 2294: 2292: 2275: 2269: 2268: 2266: 2264: 2249: 2243: 2242: 2240: 2239: 2225: 2219: 2218: 2216: 2215: 2204: 2198: 2197: 2195: 2194: 2188: 2181: 2173: 2167: 2166: 2159: 2153: 2152: 2141: 2135: 2134: 2132: 2131: 2117: 2111: 2110: 2108: 2107: 2093: 2087: 2086: 2076: 2052: 2046: 2045: 2043: 2042: 2028: 2022: 2019: 2013: 2012: 2010: 2008: 1985: 1979: 1978: 1946: 1940: 1930: 1924: 1923: 1913: 1907: 1906: 1904: 1903: 1894:. 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Archived from 1845: 1839: 1828: 1822: 1815: 1809: 1808: 1772: 1766: 1765: 1763: 1762: 1747: 1741: 1740: 1729: 1723: 1722: 1702: 1634:Cy-près doctrine 1629:Charity watchdog 1624:Charitable trust 1567: 1564: 1558: 1549:You can help by 1531: 1530: 1523: 1297:Northern Ireland 1287:exempt charities 964:Northern Ireland 544:old age pensions 518:public libraries 513:Gospel of Wealth 498:(1838–1912) and 475:local government 415:Lord Shaftesbury 347:to rehabilitate 210: 203: 199: 196: 190: 158: 157: 150: 102:second-hand shop 53:Washington, D.C. 21: 3744: 3743: 3739: 3738: 3737: 3735: 3734: 3733: 3709: 3708: 3707: 3702: 3688:Volunteer grant 3629:Earning to give 3589:Benefit concert 3572: 3568:GreatNonprofits 3509: 3468: 3398: 3390: 3329: 3324: 3279: 3264: 3259: 3258: 3249: 3247: 3235: 3231: 3222: 3220: 3208: 3204: 3194: 3192: 3189: 3183: 3179: 3170: 3168: 3157: 3156: 3152: 3144: 3140: 3139: 3135: 3126: 3125: 3121: 3117:, June 14, 2013 3107:Wayback Machine 3098:Adriene Hill, " 3097: 3093: 3084: 3082: 3073: 3072: 3068: 3059: 3057: 3053: 3052: 3048: 3042:Wayback Machine 3032: 3028: 3018:Wayback Machine 3008: 2999: 2990: 2988: 2975: 2974: 2970: 2960: 2958: 2950: 2949: 2945: 2935: 2933: 2928: 2927: 2923: 2914: 2912: 2903: 2902: 2898: 2889: 2887: 2878: 2877: 2873: 2860: 2859: 2855: 2842: 2841: 2837: 2832:. 11 June 2014. 2824: 2823: 2819: 2806: 2805: 2801: 2792: 2790: 2781: 2780: 2776: 2767: 2765: 2756: 2755: 2751: 2742: 2740: 2731: 2730: 2726: 2716: 2714: 2713:on 12 July 2008 2701: 2700: 2696: 2687: 2685: 2677: 2676: 2672: 2663: 2661: 2657: 2656: 2652: 2639: 2638: 2634: 2625: 2623: 2602: 2598: 2581: 2577: 2567: 2565: 2557: 2556: 2552: 2542: 2540: 2531: 2530: 2526: 2515: 2511: 2501: 2499: 2495: 2494: 2490: 2479:"Charities Act" 2477: 2476: 2472: 2463: 2462: 2458: 2448: 2446: 2438: 2437: 2433: 2420: 2419: 2415: 2402: 2401: 2397: 2384: 2383: 2379: 2374:Wayback Machine 2360: 2356: 2347: 2346: 2342: 2333: 2331: 2326: 2325: 2321: 2312: 2310: 2305: 2304: 2300: 2290: 2288: 2287:. 28 March 2018 2277: 2276: 2272: 2262: 2260: 2251: 2250: 2246: 2237: 2235: 2227: 2226: 2222: 2213: 2211: 2206: 2205: 2201: 2192: 2190: 2186: 2179: 2175: 2174: 2170: 2161: 2160: 2156: 2143: 2142: 2138: 2129: 2127: 2119: 2118: 2114: 2105: 2103: 2095: 2094: 2090: 2053: 2049: 2040: 2038: 2030: 2029: 2025: 2020: 2016: 2006: 2004: 2002: 1986: 1982: 1947: 1943: 1933:N. 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One can also 874: 807: 783: 758: 742: 718: 693: 660: 654: 601: 596: 594:By jurisdiction 576: 552: 540:welfare reforms 508:Andrew Carnegie 463:Louis Dalrymple 453:Andrew Carnegie 399: 363:throughout the 256: 220: 211: 200: 194: 191: 176: 159: 155: 148: 80:public interest 42: 35: 28: 23: 22: 15: 12: 11: 5: 3742: 3732: 3731: 3726: 3721: 3704: 3703: 3701: 3700: 3695: 3690: 3685: 3680: 3675: 3670: 3668:Matching funds 3665: 3660: 3659: 3658: 3648: 3643: 3642: 3641: 3631: 3626: 3621: 3616: 3611: 3606: 3601: 3596: 3591: 3586: 3580: 3578: 3577:Further topics 3574: 3573: 3571: 3570: 3565: 3560: 3555: 3550: 3545: 3540: 3535: 3530: 3525: 3519: 3517: 3511: 3510: 3508: 3507: 3502: 3497: 3492: 3487: 3482: 3476: 3474: 3470: 3469: 3467: 3466: 3461: 3456: 3451: 3446: 3441: 3436: 3431: 3426: 3421: 3420: 3419: 3409: 3403: 3401: 3392: 3391: 3389: 3388: 3383: 3378: 3373: 3368: 3363: 3358: 3353: 3348: 3343: 3337: 3335: 3331: 3330: 3323: 3322: 3315: 3308: 3300: 3294: 3293: 3277: 3263: 3262:External links 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