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107-736: The Watercress Line is the marketing name of the Mid-Hants Railway , a heritage railway in Hampshire , England , running 10 miles (16 km) from New Alresford to Alton where it connects to the National Rail network. The line gained its popular name in the days when it was used to transport locally grown watercress to markets in London . The railway currently operates regular scheduled services, along with dining trains, real ale trains and numerous special events throughout

214-426: A Black 5 . Operated alongside these are a number of diesel locomotives including Class 33s , a Class 47 , a Class 50 , a Class 03 shunter, Class 08 shunters, a Class 11 shunter, and a Class 205 "Hampshire" multiple unit. The Watercress Line has four stations on the site of former British Rail stations. Each features a passing loop, allowing trains to pass one another, or locomotives to run round trains for

321-627: 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,

428-714: 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

535-563: A change of direction of travel. Alton station has three platforms, platforms 1 and 2 being operated by the national rail network, and platform 3 by the Watercress Line. The other three stations each have two platforms with connecting footbridges. Before its closure, the railway joined the South West Main Line at Winchester Junction, two miles (3 km) north of Winchester. The cheapest viable proposals to reinstate

642-403: 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

749-628: 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

856-575: 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

963-526: A core of over 400 volunteers. The railway is a registered charity . The Mid-Hants Railway plays host to a large collection of steam and diesel locomotives, passenger carriages and restored wagons, most of which are from the 1920s to 1960s period. Steam locomotives operated include Bulleid Pacifics of the Merchant Navy and West Country , SR Lord Nelson class , Schools Class , S15 , BR Standard Class 4 , BR Standard Class 9F , LMS Ivatt Tank , and

1070-409: 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

1177-437: A four-train service daily; smaller railways may run daily throughout the summer with only one steam locomotive. The Great Central Railway , the only preserved British main line with a double track, can operate over 50 trains on a busy timetable day. After the privatisation of main-line railways, the line between not-for-profit heritage railways and for-profit branch lines may be blurred. The Romney, Hythe and Dymchurch Railway

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1284-556: A grant from the Railway Heritage Trust is installed at Medstead. It provides a hands-on signalling experience for visitors together with space for an exhibition of Strowger telephone equipment . The cost of this round of projects exceeded £1m, assisted by funds within the railway and by additional volunteer labour. The railway was successful in gaining two previous HLF awards: the Old Goods Shed at Alresford

1391-516: 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

1498-618: 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

1605-401: A list which in 2022 reached 26 railway lines. According to article 1, law 128/2017 has as its purpose: "the protection and valorisation of railway sections of particular cultural, landscape and tourist value, which include railway routes, stations and related works of art and appurtenances, and of the historic and tourist rolling stock authorized to travel along them, as well as the regulation of

1712-572: 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

1819-656: A major exception being the Furka Steam Railway , the longest unelectrified line in the country and one of the highest rail crossings in Europe . Many railway companies, especially mountain railways , provide services with well-preserved historic trains for tourists, for instance the Rigi Railways , the oldest rack railway in Europe, and the Pilatus Railway , the steepest in the world. Two railways,

1926-428: A narrow-gauge railway, parks were free of redevelopment. Child volunteers and socialist fiscal policy enabled the existence of many of these railways. Children's railways which still carry traffic have often retained their original infrastructure and rolling stock, including vintage steam locomotives; some have acquired heritage vehicles from other railways. Examples of children's railways with steam locomotives include

2033-728: A non-polluting fuel. The Villa Elisa Historic Train (operated by Ferroclub Central Entrerriano) runs steam trains between the cities of Villa Elisa and Caseros in Entre Ríos Province , covering 36 km (22 mi) in 120 minutes. The world's second preserved railway, and the first outside the United Kingdom, was Australia's Puffing Billy Railway . This railway operates on 15 miles (24 km) of track, with much of its original rolling stock built as early as 1898. Just about over half of Australia's heritage lines are operated by narrow gauge tank engines, much like

2140-458: A part of the city's new transit system. Another such line, called The Silver Line , operates in San Diego . Charitable organization 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 ). The legal definition of

2247-425: 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

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2354-454: A replica of Sans Pareil visited the Watercress Line, running successfully under its own power from Ropley to Alresford. Some of the structures that can be seen on the line today were not part of the original railway infrastructure ; they have been added to make the line serviceable again and to recreate the feel of a fully operational steam railway. The line is now maintained by a small base of paid staff (mostly in administrative duties) and

2461-516: A section of a modern light rail system. Heritage streetcar systems operating in Little Rock, Arkansas ; Memphis, Tennessee ; Dallas, Texas ; New Orleans, Louisiana ; Boston, Massachusetts ( MBTA Mattapan Trolley ) Philadelphia, Pennsylvania ( SEPTA route 15 ); and Tampa, Florida , are among the larger examples. A heritage line operates in Charlotte, North Carolina , and will become

2568-691: A victim of Beeching) was the Middleton Railway ; the second, and the first to carry passengers, was the Bluebell Railway . Not-for-profit heritage railways differ in their quantity of service and some lines see traffic only on summer weekends. The more successful, such as the Severn Valley Railway and the North Yorkshire Moors Railway , may have up to five or six steam locomotives and operate

2675-580: A vintage pit railway and offer mantrip rides into the mine. The Metro 1 (officially the Millennium Underground Railway or M1), built from 1894 to 1896, is the oldest line of the Budapest Metro system and the second-oldest underground railway in the world. The M1 underwent major reconstruction during the 1980s and 1990s, and Line 1 now serves eight original stations whose original appearance has been preserved. In 2002,

2782-442: Is a narrow-gauge railway in central Slovakia , established in the first decade of the 20th century and operating primarily as a freight railway for the local logging industry. From the late 1920s to the early 1960s, it also offered passenger transport between the villages of Hronec and Čierny Balog. The railway became Czechoslovakia 's most extensive forest railway network. After its closure in 1982, it received heritage status and

2889-533: Is a cross-border joint Swiss-Italian heritage area. Trains operating on the Bernina line include the Bernina Express . In July 2023, Ferrovie dello Stato established a new company, the "FS Treni Turistici Italiani" (English: FS Italian Tourist Trains), with the mission "to propose an offer of railway services expressly designed and calibrated for quality, sustainable tourism and attentive to rediscovering

2996-613: 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

3103-678: Is a stretch of rebuilt narrow-gauge railway on the bank of the old Kovjoki– Nykarleby line. The Buckower Kleinbahn  [ de ] is a 4.9-kilometre (3.0 mi) spur line of the Prussian Eastern Railway , located in the Märkische Schweiz Nature Park in Brandenburg . It was originally constructed in 1897 as a narrow-gauge railway , with a gauge of 750 mm ( 2 ft  5 + 1 ⁄ 2  in ), connecting Buckow to

3210-573: Is an example of a commercial line run as a heritage operation and to provide local transportation, and the Severn Valley Railway has operated a few goods trains commercially. A number of heritage railway lines are regularly used by commercial freight operators. Since the Bluebell Railway reopened to traffic in 1960, the definition of private standard gauge railways in the United Kingdom as preserved railways has evolved as

3317-554: Is applied (art. 2, paragraph 1). At the same time, the law identified a first list of 18 tourist railways, considered to be of particular value (art. 2, paragraph 2). The list is periodically updated by decree of the Ministry of Infrastructure and Transport , in agreement with the Ministry of Economy and Finance and the Ministry of Culture , also taking into account the reports in the State-Regions Conference,

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3424-716: Is one of the highest railways in the world . The line has 29 bridges, 21 tunnels, 13 viaducts, two spirals and two zigzags , and its highest point is 4,220 metres (13,850 ft) above sea level. In the Misiones Province , more precisely in the Iguazú National Park, is the Ecological Train of the Forest. With a speed below 20 km per hour to avoid interfering with wildlife and the formations are propelled to liquefied petroleum gas (LPG),

3531-456: 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

3638-551: 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

3745-476: 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

3852-536: 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

3959-697: The Albula Railway and the Bernina Railway , have been designated as a World Heritage Site , although they are essentially operated with modern rolling stock. Due to the availability of hydroelectric resources in the Alps, the Swiss network was electrified earlier than in the rest of Europe. Some of the most emblematic pre-World War II electric locomotives and trains are the Crocodile , notably used on

4066-616: The Beeching Axe in 1963, but was eventually closed by British Railways in February 1973. During final years of operation under British Rail, passenger train services were operated by Class 205 ("2H") two carriage diesel-electric multiple units. In 1941, prototype Merchant Navy Class 21C1 Channel Packet travelled as far as Alresford after the naming ceremony at Southampton for a trial run with press and dignitaries. The section of line from Alresford to Alton that can be seen today

4173-686: 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

4280-663: The Chemin de fer à vapeur des Trois Vallées and PFT operates the Chemin de Fer du Bocq . Heritage streetcar lines: Museums with operational heritage streetcar lines: On the Finnish state-owned rail network , the section between Olli and Porvoo is a dedicated museum line. In southern Finland , it is the only line with many structural details abandoned by the rest of the network which regularly carries passenger traffic. Wooden sleepers , gravel ballast and low rail weight with no overhead catenary make it uniquely historical. Along

4387-768: 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

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4494-1257: The Dresden Park Railway in Germany; the Gyermekvasút in Budapest ; the Park Railway Maltanka in Poznań ; the Košice Children's Railway in Slovakia, and the 7 + 1 ⁄ 4  in ( 184 mm ) gauge steam railway on the grounds of St Nicholas' School in Merstham , Surrey , which the children help operate with assistance from the East Surrey 16mm Group and other volunteers. Creating passages for trains up steep hills and through mountain regions offers many obstacles which call for technical solutions. Steep grade railway technologies and extensive tunneling may be employed. The use of narrow gauge allows tighter curves in

4601-485: 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

4708-576: 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

4815-672: The Gotthard Railway , and the Red Arrow . Both are occasionally operated by SBB Historic . Switzerland also comprehends a large number of funiculars, several still working with the original carriages, such as the Giessbachbahn . In Britain, heritage railways are often railway lines which were run as commercial railways but were no longer needed (or closed down) and were taken over or re-opened by volunteers or non-profit organisations. The large number of heritage railways in

4922-646: The Kangra Valley Railway are preserved narrow gauge railways under consideration for UNESCO status. Some scenic routes have been preserved as heritage railways. Here normal services have stopped, only tourist heritage trains are operated. Examples of these are the Patalpani–Kalakund Heritage Train and the Rajasthan Valley Queen Heritage train which runs from Marwar Junction to Khamlighat . In Italy

5029-500: 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

5136-462: The Müncheberg (Mark) station . This line was electrified and changed to standard gauge in 1930. It has operated as a heritage railway since 2002. The Mountain railways of India are the railway lines that were built in the mountainous regions of India . The term mainly includes the narrow-gauge and metre-gauge railways in these regions but may also include some broad-gauge railways. Of

5243-893: 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

5350-520: The Train of the End of the World to the Tierra del Fuego National Park is considered the world's southernmost functioning railway. Heritage railway operations started in 1994, after restoration of the old 500 mm ( 19 + 3 ⁄ 4  in ) (narrow-gauge) steam railway . In Salta Province in northeastern Argentina, the Tren a las Nubes (Train to the Clouds) runs along 220 km (140 mi) of 1,000 mm ( 3 ft  3 + 3 ⁄ 8  in ) metre gauge track in what

5457-555: The USSR during the Soviet era . Many were called "Pioneer railways", after the youth organisation of that name . The first children's railway opened in Moscow in 1932 and, at the breakup of the USSR, 52 children's railways existed in the country. Although the fall of communist governments has led to the closure of some, preserved children's railways are still functioning in post-Soviet states and Eastern European countries . Many children's railways were built on parkland in urban areas. Unlike many industrial areas typically served by

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5564-422: 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

5671-431: The canton of Graubünden , Switzerland , with the town of Tirano , in the Province of Sondrio , Italy , via the Bernina Pass . Reaching a height of 2,253 metres (7,392 ft) above sea level, it is the third highest railway crossing in Europe . It also ranks as the highest adhesion railway of the continent, and – with inclines of up to 7% – as one of the steepest adhesion railways in

5778-399: 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

5885-602: 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)

5992-404: 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,

6099-456: 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

6206-416: The Mid Hants Railway received £550,000 from the Heritage Lottery Fund (HLF) for improvement projects. A new two-track carriage and wagon workshop has been built at Ropley, capable of holding four carriages under cover. The workshop is intended to meet the particular needs for the restoration of wooden vehicles with woodworking machinery, a retained carpenter and apprentice/trainee carpenters. Extensions to

6313-415: The Mountain railways of India, the Darjeeling Himalayan , Nilgiri Mountain and Kalka–Shimla Railways have been collectively designated as a UNESCO World Heritage Site . To meet World Heritage criteria, the sites must retain some of their traditional infrastructure and culture. The Nilgiri Mountain Railway is also the only rack and pinion railway in India. The Matheran Hill Railway , along with

6420-469: The Old Patagonian Express) was declared a National Historic Monument by the Government of Argentina in 1999. Trains on the Patagonian 750 mm ( 2 ft  5 + 1 ⁄ 2  in ) narrow-gauge railway use steam locomotives. The 402-kilometre-long (250 mi) railway runs through the foothills of the Andes between Esquel and El Maitén in Chubut Province and Ingeniero Jacobacci in Río Negro Province . In southern Argentina,

6527-406: The UK is due in part to the closure of many minor lines during the 1960s' Beeching cuts , and they were relatively easy to revive. There are between 100 and 150 heritage railways in the United Kingdom. A typical British heritage railway will use steam locomotives and original rolling stock to create a period atmosphere, although some are concentrating on diesel and electric traction to re-create

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6634-515: The United States as tourist, historic, or scenic railroads. Most are remnants of original railroads, and some are reconstructed after having been scrapped. Some heritage railways preserve entire railroads in their original state using original structures, track, and motive power. Examples of heritage railroads in the US by preservation type: Other operations, such as the Valley Railroad or Hocking Valley Scenic Railway operate on historic track and utilize historic equipment, but are not reflective of

6741-419: 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,

6848-421: The character and appearance and operating practices of railways of former times. Several lines that operate in isolation provide genuine transport facilities, providing community links. Most lines constitute tourist or educational attractions in their own right. Much of the rolling stock and other equipment used on these systems is original and is of historic value in its own right. Many systems aim to replicate both

6955-453: 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

7062-520: 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

7169-442: The early 1970s, its surviving lines and branches have been (or are being) restored. The railway is owned and operated by the Museum of Kysuce, with a 3.8-kilometre (2.4 mi) line open to tourists for sightseeing. Switzerland has a very dense rail network , both standard and narrow gauge. The overwhelming majority of railways, built between the mid-19th and early 20th century , are still in regular operation today and electrified,

7276-584: 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

7383-409: 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

7490-401: 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

7597-445: 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

7704-693: 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

7811-560: 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

7918-696: 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

8025-437: The heritage railway institute is recognized and protected by law no. 128 of 9 August 2017, which has as its objective the protection and valorisation of disused, suspended or abolished railway lines, of particular cultural, landscape and tourist value, including both railway routes and stations and the related works of art and appurtenances, on which, upon proposal of the regions to which they belong, tourism-type traffic management

8132-494: The latter depend on enthusiastic volunteers for upkeep and operations to supplement revenue from traffic and visitors. Still other heritage railways offer a viable public-transit option, and can maintain operations with revenue from regular riders or government subsidies. Children's railways are extracurricular educational institutions where children and teenagers learn about railway work; they are often functional, passenger-carrying narrow-gauge rail lines. The railways developed in

8239-605: The line from London to Alton in 1937 meant that the Watercress Line was no longer part of a through route; it became necessary to change at Alton. Electrification of the line from London to Southampton occurred in 1967, which further affected the economics of the Mid-Hants route. The line became part of the Southern Railway in 1923 and then part of the Southern Region of British Railways in 1948. It survived

8346-672: The line was listed as a UNESCO World Heritage Site . In the Deák Ferenc Square concourse's Millennium Underground Museum, many other artifacts of the metro's early history may be seen. The first heritage railway to be rescued and run entirely by volunteers was the Talyllyn Railway in Wales . This narrow-gauge line, taken over by a group of enthusiasts in 1950, was the beginning of the preservation movement worldwide. La Trochita (officially Viejo Expreso Patagónico,

8453-718: The line, the Hinthaara railway station and the Porvoo railway station area are included in the National Board of Antiquities' inventory of cultural environments of national significance in Finland. Also on the list is scenery in the Porvoonjoki Valley, through which the line passes. The Jokioinen Museum Railway is a stretch of preserved narrow-gauge railway between Humppila and Jokioinen . Nykarleby Järnväg

8560-462: The locomotive workshop are a small machine shop, stores area and a set of volunteers' refreshment and changing facilities. Viewing platforms for visitors take in the locomotive and carriage workshops and the boiler workshop. Materials and displays for interpretation and overview are provided to educate visitors in the work and trades used to maintain and improve a largely manually-maintained, bespoke set of rolling stock. A historic signal box assisted by

8667-538: The look and operating practices of historic former railways companies. Heritage railway lines have historic rail infrastructure which has been substituted (or made obsolete) in modern rail systems. Historical installations, such as hand-operated points , water cranes , and rails fastened with hand-hammered rail spikes , are characteristic features of heritage lines. Unlike tourist railways, which primarily carry tourists and have modern installations and vehicles, heritage-line infrastructure creates views and soundscapes of

8774-609: 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

8881-650: The narrow gauge lines of the United Kingdom. The Höllental Railway is a 4.9-kilometre-long (3.0 mi), 760 mm ( 2 ft  5 + 15 ⁄ 16  in ) narrow-gauge ( Bosnian gauge ) railway, operating in Lower Austria . It runs on summer weekends, connecting Reichenau an der Rax to the nearby Höllental . Flanders , Belgium's northern Dutch-speaking region, has the Dendermonde–Puurs Steam Railway ; whereas Wallonia , with its strong history of 19th century heavy industries, has

8988-448: The number of projects and their length, operating days and function have changed. The situation is further muddied by large variations in ownership-company structure, rolling stock and other assets. Unlike community railways , tourist railways in the UK are vertically integrated (although those operating mainly as charities separate their charitable and non-charitable activities for accounting purposes). Heritage railways are known in

9095-474: The operations carried out by the original railroad they operate on. Hence, they do not fit into the Heritage Railway category, but rather Tourist Railway/Amusement. Heritage streetcar lines are operating in over 20 U.S. cities, and are in planning or construction stages in others. Several new heritage streetcar lines have been opened since the 1970s; some are stand-alone lines while others make use of

9202-523: 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

9309-754: The past in operation. Due to a lack of modern technology or the desire for historical accuracy, railway operations can be handled with traditional practices such as the use of tokens . Heritage infrastructure and operations often require the assignment of roles, based on historical occupations, to the railway staff. Some, or all, staff and volunteers, including Station masters and signalmen , sometimes wearing period-appropriate attire, can be seen on some heritage railways. Most heritage railways use heritage rolling stock, although modern rail vehicles can be used to showcase railway scenes with historical-line infrastructure. While some heritage railways are profitable tourist attractions , many are not-for-profit entities; some of

9416-480: 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

9523-443: 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

9630-446: The post-steam era. Many run seasonally on partial routes, unconnected to a larger network (or railway), and charge high fares in comparison with transit services; as a result, they focus on the tourist and leisure markets. During the 1990s and 2000s, however, some heritage railways aimed to provide local transportation and extend their running seasons to carry commercial passenger traffic. The first standard-gauge line to be preserved (not

9737-534: 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

9844-613: 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 ,

9951-594: 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

10058-493: The riches of the Italian territory. Tourism that can experience the train journey as an integral moment of the holiday, an element of quality in the overall tourist experience". There are three service areas proposed: Rail transport played a major role in the history of New Zealand and several rail enthusiast societies and heritage railways have been formed to preserve New Zealand's rich rail history. The Čierny Hron Railway

10165-498: The track, and offers a smaller structure gauge and tunnel size. At high altitudes, construction and logistical difficulties, limited urban development and demand for transport and special rolling-stock requirements have left many mountain railways unmodernized. The engineering feats of past railway builders and views of pristine mountain scenes have made many railways in mountainous areas profitable tourist attractions. Pit railways have been in operation in underground mines all over

10272-591: The tracks to rejoin Winchester, calling for platforms, embankments, earth cuttings and/or tunnels, have proven too expensive to submit to government or large charities. The track would need to cross the M3 motorway and replace or tunnel underneath houses and gardens built across the right-of-way between the former other junction of the railway (with electrified railways) and Itchen Abbas . Upon bidding, in October 2008

10379-552: The use of ferrocycles". Below is the list of railway lines recognized as tourist railways by Italian legislation. b) pursuant to the Ministerial Decree of 30 March 2022: The Bernina railway line is a single-track 1,000 mm ( 3 ft  3 + 3 ⁄ 8  in ) metre gauge railway line forming part of the Rhaetian Railway (RhB). It links the spa resort of St. Moritz , in

10486-433: The world. Small rail vehicles transport ore, waste rock, and workers through narrow tunnels. Sometimes trains were the sole mode of transport in the passages between the work sites and the mine entrance. The railway's loading gauge often dictated the cross-section of passages to be dug. At many mining sites, pit railways have been abandoned due to mine closure or adoption of new transportation equipment. Some show mines have

10593-634: The world. The elevation difference on the section between the Bernina Pass and Tirano is 1,824 m (5,984 ft), allowing passengers to view glaciers along the line. On 7 July 2008, the Bernina line and the Albula railway line , which also forms part of the RhB, were recorded in the list of UNESCO World Heritage Sites , under the name Rhaetian Railway in the Albula / Bernina Landscapes . The whole site

10700-698: The year. In 1861, the Alton, Alresford and Winchester Railway Company was authorised to build a new railway to connect to the existing London & South Western Railway lines at Alton and Winchester. It was opened on 2 October 1865 as the Mid-Hants Railway. Trains were operated by the London & South Western Railway which eventually purchased the Mid-Hants Railway Company in 1884. Stations were initially constructed at Itchen Abbas , Ropley and Alresford . The station at Alton

10807-544: Was already in existence. The station at Medstead and Four Marks was added in 1868. Just outside this station, the line is at its highest point (652 feet or 199 metres above sea level) having risen from Alresford (263 feet or 80 metres above sea level) and descending to Alton (339 feet or 103 metres above sea level). The section of line became known as "the Alps", due to the steep gradients that exist there. The line provided an alternative route between London and Southampton and, besides transporting locally produced watercress ,

10914-480: 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,

11021-453: 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

11128-549: Was particularly important for military traffic between the army town of Aldershot and the military embarkation port at Southampton. With the development of motorised transport, the line declined during the inter-war and post-war periods of the 20th century and was further compromised by the closures of the Basingstoke and Alton Light Railway in 1932 and the Meon Valley Railway in 1955. Electrification of

11235-494: Was purchased from British Rail in November 1975. Reconstruction of the line subsequently progressed in stages. The section between Alresford and Ropley re-opened on 30 April 1977. To provide engineering and maintenance facilities, the main locomotive shed and workshops were constructed at Ropley . The extension to Medstead & Four Marks opened on 28 May 1983 and the final section to Alton opened on 25 May 1985. On 12 June 1982,

11342-537: Was restored and opened in 2000; the wheel drop shed at Ropley was built in 2005. There have been some incidents at the Watercress Line over its history. Most incidents are confined to mechanical failure of railway systems. On 26 July 2010, a fire broke out in the newly constructed Carriage and Wagon workshop at Ropley station. Heritage railway The British Office of Rail and Road defines heritage railways as follows: ...'lines of local interest', museum railways or tourist railways that have retained or assumed

11449-526: Was restored during the following decade. Since 1992, it has been one of Slovakia's official heritage railways and is a key regional tourist attraction. The Historical Logging Switchback Railway in Vychylovka is a heritage railway in north-central Slovakia, originally built to serve the logging industry in the Orava and Kysuce regions. Despite a closure and dissasembly of most of its original network during

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