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69-575: The Georgian Group is a British charity , and the national authority on Georgian architecture built between 1700 and 1837 in England and Wales. As one of the National Amenity Societies , The Georgian Group is a statutory consultee on alterations to listed buildings , and by law must be notified of any work to a relevant listed building which involves any element of demolition. Founded in 1937 by Lord Derwent , Robert Byron and

138-627: 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,

207-714: 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

276-914: A Georgian Building in an Urban Setting; Reuse of a Georgian Building; Restoration of a Georgian Garden or Landscape; New Building in the Spirit of the Georgian Era; New Building in a Georgian Context.  Previous winners include the Great Pagoda, Kew Gardens , the Saloon at Brighton Pavilion , the Painted Hall at Greenwich , Pitzhanger Manor in Ealing and Hillsborough Castle in County Down, Northern Ireland, as well as numerous private houses.  The Georgian Group's small grants fund for

345-403: 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

414-628: 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

483-575: 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

552-409: 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

621-516: 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

690-618: 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

759-572: 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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828-432: A national amenity society . The Georgian Group acts as a statutory consultee in the planning process in England and Wales, when consideration is being given to proposals to alter or demolish listed buildings dating, in whole or in part, from between 1700 and 1837. The Victorian Society plays a similar role for buildings built between 1837 and 1914. It is notified of many thousands of applications each year. (In Scotland

897-718: A present for Princess Augusta , the founder of the gardens. Constructed of grey brick, the pagoda comprises 10 storeys, totalling 163 ft (50 m) in height, with 253 steps to the viewing gallery. Closed for repairs in 2006, the pagoda was reopened in 2018 following a major programme of restoration. It is a Grade I listed building . The ground floor roof is supported on wooden pillars. The storeys above this have arcaded balconies with Chinese Chippendale railings and curved roofs. The roofs are now of lead although they were originally covered in alternating bands of green and white tiles . The 80 restored dragons surmount each roof. Bridget Cherry , in her London 2: South volume of

966-425: 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

1035-613: A wider range of possible sources on which to draw. Aldous Bertram, the paper's author, considers the Porcelain Tower of Nanjing as an inspiration, but suggests two Cantonese pagodas as more likely sources, the Chigang Pagoda and the Pazhou Pagoda , both in the city of Guangzhou , both dating from the early 17th century, and both almost certainly seen by Chambers during his Chinese expeditions. The Great Pagoda

1104-613: 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

1173-655: Is an imitation of the Chinese Taa , described in my account of the Buildings, Gardens &c of the Chinese ". He had already designed an earlier structure at Kew in such a style, The House of Confucius . A 2013 study by The Georgian Group looked at possible Chinese models for the Great Pagoda, acknowledging that Chambers, unlike almost all of his contemporary architects, had been to China and therefore had

1242-511: 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

1311-570: Is the authoritative journal of record for early modern architecture in Britain between 1660 and 1840 and was first published in 1986. It is cited more often than any other title in Sir Howard Colvin 's classic work of reference A Biographical Dictionary of British Architects 1600–1840 , and is essential reading for anyone interested in architecture and related aspects of material culture during this period. The Group also publishes works on

1380-551: 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

1449-421: Is the most common form of organization within the voluntary sector in England and Wales. This is essentially a contractual arrangement between individuals who have agreed to come together to form an organization for a particular purpose. An unincorporated association will normally have a constitution or set of rules as its governing document, which will deal with matters such as the appointment of office bearers and

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1518-536: 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

1587-718: The Architectural Heritage Society of Scotland , formerly the Georgian Group of Edinburgh, is the relevant statutory consultee). The Group has a similar role in the Church of England and Church in Wales faculty systems, and also advises the internal planning bodies of the Methodist , Roman Catholic , Baptist and United Reformed Church , on alterations to listed churches and chapels, including on

1656-478: The Buildings of England series, describes the pagoda as "this supreme example of chinoiserie ". A study of 2019, written after the restoration, ranked it as "the most important surviving chinoiserie building in Europe". Princess Augusta , widow of Frederick, Prince of Wales , established the botanic garden at Kew in 1759. Augusta employed Sir William Chambers to construct a number of architectural features in

1725-686: 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

1794-768: 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

1863-485: 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

1932-576: 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

2001-500: 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

2070-893: 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

2139-595: 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

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2208-481: 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

2277-450: The 1740s. Later in life, he was to publish a Dissertation on Oriental Gardening and he had already, in 1757, produced a volume, Designs of Chinese Buildings . His initial view of the gardens at Kew was unenthusiastic; "The gardens are not large, nor is their situation advantageous, the soil is in general barren". By instinct and training, Chambers was a Palladian architect . In his Treatise on Civil Architecture , he wrote, "Amongst

2346-741: 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)

2415-477: 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,

2484-716: 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

2553-708: The Cotswolds, and Wales. The caseworkers are responsible to a Senior Caseworker and a committee of expert advisers. John Martin Robinson was the founder of its specialist Casework Committee, a group of architects, architectural historians and conservation professionals who regularly meet to discuss controversial development schemes. The Georgian Group also has specialist representatives on conservation advisory panels in many English local authority areas. The Georgian Group's Architectural Awards, held annually since 2003, celebrate exemplary conservation and restoration projects in

2622-404: The UK, Isle of Man or Channel Islands. Traditionally taking place in autumn each year, they provide an opportunity to recognise those who have shown vision and commitment in restoring Georgian buildings and landscapes of the long eighteenth century , from 1660 to 1840. The award categories are: Restoration of a Georgian Country House; Restoration of a Georgian Interior; Restoration of

2691-475: 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,

2760-518: The available historical evidence. A master copy of one of the dragons was carved in African cedar wood , and seven more were replicated for the lowest roof. Carving was undertaken by Tim Crawley, Head of Historic Carving at the City and Guilds of London Art School . The remainder were fabricated in nylon using 3D modelling technology, as the weight of the wooden sculptures would have been too great for

2829-515: The care and restoration of Georgian buildings and interiors. An online archive of past articles, together with a cumulative index, is available. The titles of all articles published in journal are also listed in the Royal Institute of British Architects (RIBA) Library catalogue, which hosts the RIBA's Architectural Periodicals Index. Charitable organization The legal definition of

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2898-453: 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

2967-520: 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

3036-521: The early 1980s The Georgian Group has employed specialist regional caseworkers to undertake its advisory work within the planning process. Any member of the public can ask the Group for assistance in preventing the destruction of a Georgian building, although the Group's resources are limited. There are four casework regions: London and the South East, Central and Northern England, South West England and

3105-699: 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

3174-472: 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

3243-401: 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

3312-500: 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

3381-693: 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

3450-585: The gardens, including temples, a ruined arch and the Great Pagoda. The 18th century saw great increases in trade between China and the West, and led to an explosion of interest in Chinese art and culture. Chambers' pagoda was an early example of this. Born in Sweden, although educated in England, Chambers enlisted with the Swedish East India Company making three voyages to China and Bengal in

3519-560: 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

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3588-696: 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

3657-559: The height of the tower. By the late 20th century, the pagoda was in a dilapidated state and was closed to the public. A major restoration project undertaken jointly by the Royal Botanic Gardens, Kew , and Historic Royal Palaces saw the restoration of the pagoda, including the re-carving and reinstatement of the dragons, and its reopening in 2018. The restoration worked towards reinstatement and restoration of as many original architectural features as possible, drawing on

3726-448: The journalist Douglas Goldring (who went on to become the first secretary), the Group was originally part of the Society for the Protection of Ancient Buildings . Sir Nikolaus Pevsner , the poet and author Sir John Betjeman , Sir John Summerson , Robert Byron , the architect Sir Albert Richardson , Oliver Messel , and Sir Osbert Sitwell were among its most prominent early active members. Since 1971, The Georgian Group has been

3795-431: 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

3864-471: 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

3933-425: 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

4002-443: 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

4071-416: 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

4140-421: 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 ,

4209-467: 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

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4278-400: The re-ordering or removal of historic fixtures and fittings. Its present headquarters is at 6 Fitzroy Square , London W1, a large Robert Adam town house which it has restored. Its extensive library and an important collection of architectural watercolours and engravings, the Pardoe Collection, are housed within its headquarters and are available for public examination by appointment. Since

4347-923: The repair and restoration of Georgian buildings, monuments and fixtures and fittings is called the F. E. Cleary Heritage Fund (commonly known as The Cleary Fund). Grants are normally awarded annually in October. The Group's magazine The Georgian is published bi-annually and sent to all members of the Georgian Group which include owners of Georgian property, professionals working in the fields of art, architecture, conservation, curation, academia and law plus those interested in Georgian architecture, preservation, restoration and decoration of buildings. The magazine plays an important role in providing communication to members. It contains vital information, with regular features on buildings at risk, practical tips for owners of Georgian properties, restoration projects (both exterior and interior), casework, art, news, reviews, events and activities. The Georgian Group Journal , published annually,

4416-406: The restorers of the ancient Roman architecture, the style of Palladio is correct and elegant". Nevertheless, he was quite willing to employ Chinese structural designs, although he considered them to be "toys", only suitable as inspiration for garden ornaments. Chambers himself described the inspiration for the pagoda in his The Gardens and Buildings at Kew in Surry , published in 1763. "The design

4485-424: The roofs of its ten storeys although these had been removed by 1784. The height of the building impressed contemporaries; in 1762, Horace Walpole wrote to a friend, "the Pagoda at Kew begins to rise above the trees and soon you will see it from Yorkshire". During the Second World War the pagoda was used as a munitions test site, with holes being opened up through each floor to allow smoke bombs to be dropped

4554-402: 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. Great Pagoda, Kew Gardens The Great Pagoda at Kew Gardens in southwest London was built in 1761 by Sir William Chambers as

4623-400: Was completed in only six months. The speed of completion and the quality of construction were points of pride for Chambers; "the walls of the building are composed of very hard bricks...neatly laid, and with such care, that there is not the least crack or fracture in the whole structure, notwithstanding its great height, and the expedition with which it was built". 80 gilded dragons decorated

4692-432: 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,

4761-453: Was introduced on 1 January 2004 by the statute on public good activity and volunteering . Charitable organizations of public good are allowed to receive 1.5% of income tax from individuals, making them "tax-deductible organizations". To receive such status, an organization has to be a non-governmental organization , with political parties and trade unions not qualifying. The organization must also be involved in specific activities related to

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