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 ).
83-541: The Association for Scottish Literary Studies (ASLS) is a Scottish educational charity , founded in 1970 to promote and support the teaching, study and writing of Scottish literature . Its founding members included the Scottish literary scholar Matthew McDiarmid (1914–1996). Originally based at the University of Aberdeen , it moved to its current home within the University of Glasgow in 1996. In November 2015, ASLS
166-627: 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,
249-714: 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
332-403: 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
415-628: 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
498-401: A collection of short stories from Rebel Inc. , New Writing Scotland and other sources. Many of the stories take place in and around the housing schemes from Trainspotting , and employ many of the same themes; a touch of fantasy is apparent in stories such as The Acid House , where the minds of a baby and a drug user swap bodies, or The Granton Star Cause , where God transforms a man into
581-575: 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
664-409: 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
747-550: A fly as punishment for wasting his life. Welsh adapted three of the stories for a later film of the same name , in which he also appeared. Welsh's third book (and second novel), Marabou Stork Nightmares , alternates between a grim tale of thugs and schemes in sub-working class Scotland and a hallucinatory adventure tale set in South Africa. His next book, Ecstasy: Three Tales of Chemical Romance (1996), became his most high-profile work since Trainspotting , released in
830-516: 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
913-618: 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
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#1732780881560996-572: 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
1079-565: A number of out of print Scottish texts in their Annual Volumes series (45 volumes by 2016). Titles in the series include reprints of 18th- and 19th-century fiction, anthologies of Scottish drama, editions of poetry and collections of other writings. Two ASLS Annual Volumes have won Saltire Society Research Book of the Year awards: The Poems of William Dunbar , edited by Priscilla Bawcutt (1998), and Sorley MacLean 's Dàin do Eimhir , edited by Christopher Whyte (2002). In 2015, ASLS launched
1162-480: A peer reviewed journal of Scottish languages and linguistics ; The International Journal of Scottish Literature , a free online peer reviewed journal (2006–2013); and The Bottle Imp , a free online ezine (named after the short story by Robert Louis Stevenson ). Since June 2013, Scottish Literary Review has been included in Project MUSE 's Premium Collection of journals. Since 1971 ASLS has republished
1245-425: 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
1328-512: A short film to accompany the track " Atlantic " from Keane 's album Under the Iron Sea . Welsh directed his first short dramatic film, NUTS , which he co-wrote with Cavanagh. The film features Joe McKinney as a man dealing with testicular cancer in post Celtic tiger Ireland. It was released in 2007. Welsh co-directed "The Right to liberty", a chapter of the documentary film The New Ten Commandments , in 2008. In 2009 Welsh directed
1411-675: A short story for the One City compilation published in 2005 in benefit of the One City Trust for social inclusion in Edinburgh. In Crime , Ray Lennox (from Welsh's previous work, Filth ) is recovering from a mental breakdown induced by occupational stress and cocaine abuse, and a particularly horrifying child sex murder case back in Edinburgh. The story takes place in Florida. Welsh's prequel to Trainspotting , titled Skagboys ,
1494-470: A waitress. His father was a dock worker in Leith until bad health forced him to stop, after which he became a carpet salesman; he died when Welsh was 25. Welsh left Ainslie Park High School when he was 16 and then completed a City and Guilds course in electrical engineering. He became an apprentice TV repairman until an electric shock persuaded him to move on to a series of other jobs. He left Edinburgh for
1577-573: A writer to take time out of their usual environment to embark upon a year-long literary adventure to develop their practice". Kirsty Logan was selected to be the first recipient of the Fellowship, and on 10 August 2015 ASLS published her collection of short stories A Portable Shelter . In June 2023, ASLS published two volumes of plays by Michel Tremblay , translated into Scots by Martin Bowman and Bill Findlay . From 2004 to 2019, ASLS mounted
1660-463: A young, alcoholic civil servant who finds himself inadvertently putting a curse on his nemesis, a nerdy co-worker. In 2007, Welsh published If You Liked School You'll Love Work , his first collection of short stories in over a decade. Welsh contributed a novella called Contamination to The Weekenders: Travels in the Heart of Africa . Welsh, Ian Rankin , and Alexander McCall Smith each contributed
1743-613: 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
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#17327808815601826-593: Is imposed over the top of the protagonist's own internal monologue (the worm's host), visibly depicting the tapeworm's voracious appetite, much like the "Climax of Voices" in Gray's novel 1982, Janine . Welsh married Beth Quinn in 2005, and in 2018 announced that they were divorcing. They had lived together in the Lakeview neighbourhood of Chicago , USA, since 2009. Prior to Chicago, he lived in Dublin. In 2018, he
1909-428: Is known for writing in his native Edinburgh dialect of Scots . He generally ignores the traditional conventions of literary Scots, used for example by Allan Ramsay , Robert Fergusson , Robert Burns , Robert Louis Stevenson , and James Orr . Instead, he transcribes dialects phonetically. Like Alasdair Gray before him, Welsh also experiments with typography . In the novel Filth , the tapeworm's internal monologue
1992-511: 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
2075-856: Is part-funded by Creative Scotland . The ASLS Occasional Papers series publishes essays and monographs on Scottish literary and linguistic topics, often based on papers presented at ASLS conferences . The most recent edition in this series, number 25, is entitled Christianity in Scottish Literature . ASLS publishes the Scotnotes series of study guides to Scottish writers and their literary works. There are currently thirty-nine titles in this series, on authors ranging from late medieval poets such as William Dunbar and Robert Henryson to contemporary writers such as Iain Banks , Liz Lochhead and Ian Rankin . In May 2010, in partnership with
2158-551: 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
2241-476: 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
2324-536: 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
2407-686: 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
2490-768: 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
2573-485: 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
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2656-576: 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
2739-683: The International Companions to Scottish Literature series, co-edited by Ian Brown and Thomas Owen Clancy . Titles in the series to date include The International Companion to Lewis Grassic Gibbon , The International Companion to Edwin Morgan , The International Companion to Scottish Poetry , The International Companion to James Macpherson and The Poems of Ossian , The International Companion to John Galt , The International Companion to Scottish Literature 1400–1650 , The International Companion to Scottish Literature of
2822-729: The Loch Lomond and The Trossachs National Park , ASLS published an illustrated edition of Sir Walter Scott's narrative poem The Lady of the Lake , to mark the 200th anniversary of the original publication. In June 2011, with financial support from the Gaelic Books Council , ASLS published a new edition of Sorley MacLean 's An Cuilithionn/The Cuillin . In February 2013, ASLS hosted the inaugural Dr Gavin Wallace Fellowship, set up by Creative Scotland "to enable
2905-500: 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
2988-893: 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
3071-958: The Scottish Writing Exhibition at the Modern Language Association of America 's annual conventions in the United States. In August 2008 the Scottish Writing Exhibition was on display at the biannual European Society for the Study of English (ESSE) conference in Aarhus in Denmark . A number of literary scholars have held the presidency of the ASLS: To date, two ASLS Annual Volumes have won Saltire Society Research Book of
3154-531: The Trainspotting characters back for a sequel, Porno , in 2002. In this book Welsh explores the impact of pornography on the individuals involved in producing it, as well as society as a whole, and the impact of aging and maturity in individuals against their will. The book is set just after the opening of the new Scottish Parliament. The Bedroom Secrets of the Master Chefs (2006), deals with
3237-595: 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
3320-481: 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
3403-421: The 19th-century West Port murders . Despite the historical source material, Welsh has set the story in the familiar confines of present-day Edinburgh, with Burke and Hare depicted as brothers who steal human organs to meet the demands of the global transplant market. Wedding Belles , a film made for Channel 4 that was written by Welsh and Cavanagh, aired at the end of March 2007. The film centres around
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3486-757: The ASLS co-produced Literary Scotland: A Traveller's Guide . In October 2011, this publication won the Chartered Institute of Public Relations Scotland Gold Award for Best Publication. In 2021, the ASLS Annual Volume Dràma na Gàidhlig: Ceud Bliadhna air an Àrd-ùrlar / A Century of Gaelic Drama , edited by Michelle Macleod, won the Gaelic Books Council Donald Meek Award for Best Non-Fiction. Charitable organization The legal definition of
3569-741: 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)
3652-477: 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,
3735-716: 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
3818-522: The Exit Theatre and made its European première in Dublin , at The Mill Theatre Dundrum , directed by Graham Cantwell . The plot revolves around the behind-the-scenes antics of a group of Munchkins on the set of The Wizard of Oz . The production included the use of oversized sets with actors of regular stature. Cavanagh and Welsh have also collaborated on screenplays. The Meat Trade is based on
3901-493: The Fiction Book of the Year at Saltire Literary Awards 2016. A sequel to The Blade Artist , entitled Dead Men's Trousers , was released on 29 March 2018, and sees Mark Renton, Sick Boy, and Spud reuniting with Francis Begbie. In 2021, a TV adaptation of Crime was launched in the UK on BritBox as a six-episode series starring Dougray Scott as detective Lennox. Welsh worked on the project with Dean Cavanagh . This
3984-609: The London punk scene in 1978, where he played guitar and sang in The Pubic Lice and Stairway 13. A series of arrests for petty crimes and finally a suspended sentence for trashing a North London community centre inspired Welsh to correct his ways. He worked for Hackney Council in London and studied computing with the support of the Manpower Services Commission . Welsh returned to Edinburgh in
4067-757: The Long Eighteenth Century , and The International Companion to Nineteenth-Century Scottish Literature . Since its first issue in 1983, many contemporary Scottish writers have had early work published in ASLS's annual anthology of new short fiction and poetry, New Writing Scotland , including Leila Aboulela , Lin Anderson , Iain Banks , Polly Clark , Anne Donovan , Janice Galloway , Kris Haddow , Jane Harris , Gail Honeyman , Kathleen Jamie , A L Kennedy , James Meek , Ian Rankin , James Robertson , Suhayl Saadi , Ali Smith , Chiew-Siah Tei , Irvine Welsh , and others. New Writing Scotland
4150-423: The Year awards: The Poems of William Dunbar , edited by Priscilla Bawcutt (1998); and Sorley MacLean 's Dàin do Eimhir , edited by Christopher Whyte (2002). In 2011, the ASLS's edition of Sorley MacLean's An Cuilithionn/The Cuillin , edited by Christopher Whyte, was shortlisted for the Saltire Society Scottish Book of the Year award. Also in 2011, along with VisitScotland and the University of Glasgow,
4233-419: 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,
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#17327808815604316-453: 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
4399-520: 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
4482-584: 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
4565-437: The exercise of free will and with the individual soul. He's much more interested in teleology than sociology." Welsh's novels share characters, giving the feel of a "shared universe" within his writing. For example, characters from Trainspotting make cameo appearances in The Acid House , Marabou Stork Nightmares , Ecstasy , Filth , and slightly larger appearances in Glue , whose characters then appear in Porno . Welsh
4648-409: 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
4731-410: The film Good Arrows (co-directed by Helen Grace). It was written by Welsh and Cavanagh. The film is about a darts player who suffers from depression which causes him to lose his skill. As well as recreational drug use , Welsh's fiction and non-fiction is dominated by the question of working class and Scottish identity in the period spanning the 1960s to the present day. Within this, he explores
4814-401: 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
4897-445: 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
4980-493: 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
5063-436: 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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#17327808815605146-492: 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
5229-492: The late 1980s, where he worked for the city council in the housing department. He then studied for an MBA at Heriot-Watt University . Welsh has published eleven novels and four collections of short stories. His first novel , Trainspotting , was published in 1993. Set in the mid-1980s, it uses a series of non-linear and loosely connected short-stories to tell the story of a group of characters tied together by decaying friendships, heroin addiction and stabs at escape from
5312-428: The lives of four young women, who are played by Michelle Gomez , Shirley Henderson , Shauna MacDonald , and Kathleen McDermot. Wedding Belles was nominated for a Scottish BAFTA and was subsequently sold to TV channels in Canada and Europe. Welsh has directed several short films for bands. In 2001 he directed a 15-minute film for Gene 's song "Is It Over" which is taken from the album Libertine . In 2006 he directed
5395-431: 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
5478-469: The narrators for his third novel, Filth (1998). The main character of Filth was a vicious sociopathic policeman. The novel was adapted to a film of the same name in 2013. Glue (2001) was a return to the locations, themes and episodic form of Trainspotting , telling the stories of four characters spanning several decades in their lives and the bonds that held them together. Having revisited some of them in passing in Glue , Welsh brought most of
5561-416: The oppressive boredom and brutality of their lives in the social housing schemes. It was released to shock and outrage in some circles and great acclaim in others. It was adapted as a play, and a film adaptation , directed by Danny Boyle and written by John Hodge , was released in 1996. Welsh appeared in the film in the minor role of drug dealer Mikey Forrester. Next, Welsh released The Acid House ,
5644-471: 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
5727-425: 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
5810-443: 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
5893-416: 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
5976-613: 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 ,
6059-594: 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
6142-596: The rise and fall of the council housing scheme, denial of opportunity, low-paid work, unemployment , social assistance , sectarianism , football , hooliganism , sex, suppressed homosexuality , dance clubs, freemasonry , Irish republicanism , sodomy , class divisions, emigration and, perhaps most of all, the humour, prejudices and axioms of the Scots. Sam Leith , writing in the Financial Times , argues that: "Welsh's concerns are with sin and salvation, with
6225-402: 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. Irvine Welsh Irvine Welsh (born 27 September 1958) is a Scottish novelist and short story writer. His 1993 novel Trainspotting
6308-478: The wave of publicity surrounding the film. It consists of three unconnected novellas : the first, Lorraine Goes To Livingston , is a bawdy satire of classic British romance novels , the second, Fortune's Always Hiding , is a revenge story involving thalidomide and the third, The Undefeated , is a sly, subtle romance between a young woman dissatisfied with the confines of her suburban life and an aging clubgoer. A corrupt police officer and his tapeworm served as
6391-514: Was allocated £40,000 by the Scottish Government to support its work providing teacher training and classroom resources for schools. ASLS's main field of activity is publishing , and the organisation is a member of Publishing Scotland . ASLS produces periodicals , including Scottish Literary Review (formerly Scottish Studies Review ), a peer reviewed journal of Scottish literature and cultural studies ; Scottish Language ,
6474-480: 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,
6557-453: 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
6640-504: Was made into a film of the same name . He has also written plays and screenplays, and directed several short films. Irvine Welsh was born in Leith , the port area of the Scottish capital Edinburgh . He states that he was born in 1958, though according to Glasgow police, his birth record is dated around 1951. When he was four, his family moved to Muirhouse , in Edinburgh, where they stayed in local housing schemes . His mother worked as
6723-466: Was published in 2012. Set in Leith in the early 1980s, it introduces the Trainspotting characters and follows them as they fall into heroin addiction. Given as a series of linked short stories, the book is also interspersed with brief commentaries on contemporary British politics. In particular, the consequences of the destruction of industry in the northern cities are drawn for the young working class. His eighth novel, The Sex Lives of Siamese Twins ,
6806-574: Was published in May 2014 and his ninth novel titled A Decent Ride was published by Vintage Books in April 2015. The latter work featured the returning character 'Juice' Terry Lawson (previously from Glue ). Welsh's tenth novel, released in April 2016, The Blade Artist , centres around a seemingly rehabilitated Francis Begbie now living in California with a wife and children. It was shortlisted for
6889-603: Was the first TV adaptation of a book by Welsh. A second six-episode series has since been made and is currently available on ITV and ITVX. As well as fiction, Irvine Welsh has written several stage plays, including Headstate , You'll Have Had Your Hole , and the musical Blackpool , which featured original songs by Vic Godard of the Subway Sect . He co-authored Babylon Heights with his screen writing partner Dean Cavanagh . The play premiered in San Francisco at
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