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66-663: The Thomas Coram Foundation for Children is a large children's charity in London operating under the name Coram . It was founded by eighteenth century philanthropist Captain Thomas Coram who campaigned to establish a charity that would care for the high numbers of abandoned babies in London, setting up the Foundling Hospital in 1739 at Lamb's Conduit Fields in Bloomsbury . By the 1950s social change had led to

132-632: 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 a long tradition in Hinduism, Jainism, Buddhism, and Sikhism. Charities provided education, health, housing, and even prisons. Almshouses were established throughout Europe in

198-627: 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,

264-714: 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

330-628: 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

396-554: A children's home in the 1950s, the buildings becoming Ashlyns School , a local authority school not related to the charity. The Foundling Hospital was re-named the Thomas Coram Foundation for Children in 1954. Coram's headquarters are at Brunswick Square in London. It operates as a registered voluntary adoption agency and fostering service and in November 2021, Ofsted rated it as "outstanding". Coram Adoption

462-575: 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

528-618: 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

594-488: 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 the public interest. For example, in many countries of the Commonwealth , charitable organizations must demonstrate that they provide

660-477: A network of "outcomes champions" and supporting around 1,500 voluntary and community organisations. The programme was independently evaluated in 2006 by the Open University and in 2009 by Tribal Consulting. An "outcomes approach", focussing on the changes, benefits or other effects which happen as a result of an organisation's activities, was commended as an effective approach to performance measurement in

726-664: A nonprofit to provide financial analyst services to donors. They eventually decided to rate charities based on the metric of how much money it cost to save a life. GiveWell has focused primarily on the cost-effectiveness of the organizations that it evaluates, rather than traditional metrics such as the percentage of the organization's budget that is spent on overhead . In the first year, Karnofsky and Hassenfeld advocated that charities should generally spend more money on overhead, so that they could pay for staff and record keeping to track how effective their efforts were. This ran counter to standard ways of evaluating charities based on

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792-573: A philanthropic endeavor that flourished in the second half of the nineteenth century, brought about by 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

858-425: 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

924-613: 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

990-650: Is an independent adoption service working in London, the East Midlands , and Cambridgeshire . They also work in partnership with local authorities. Their partnership with the London Borough of Harrow was the first use of the model. Coram were also one of the pioneers of 'concurrent planning' (also known as 'foster to adopt'), and received government funding to become a 'National Centre of Excellence in Early Years Permanence' in 2012. In 2015

1056-501: Is now run by First4Adoption (jointly run by Coram and Adoption UK). Coram Life Education runs programmes in schools to educate children about health, wellbeing, and drugs. It was formed in 2009 as an amalgamation between Coram and Life Education. In 2011 the Children's Legal Centre and Coram were amalgamated into Coram Children's Legal Centre. In 2013 the charity Voice merged with Coram to form Coram Voice. The historic collections of

1122-511: 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

1188-551: 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

1254-476: 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

1320-536: 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

1386-470: The British Association for Adoption and Fostering went into administration. Coram took over many of the services in England, offering a total of £40,000 and taking on 50 of the 135 employees. The membership, training and research organisation became CoramBAAF. The Independent Review Mechanism (England) was taken over by Coram Children's Legal Centre . The National Adoption Register for England

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1452-686: 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

1518-768: 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

1584-709: 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 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

1650-485: 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

1716-572: The Municipal Corporations Act 1835 , which reorganized multiple local charities by incorporating them into single entities under supervision from 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

1782-534: The National Council for Voluntary Organisations in 2014. CES had a history of supporting charities in identifying their aims and objectives and the outcomes they wanted to achieve, as well as mapping how successful they were at achieving those outcomes. The "National Outcomes Programme" was delivered and delivered by CES with funding from the Big Lottery Fund between 2003 and 2009, developing

1848-827: 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

1914-595: 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

1980-688: 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 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

2046-501: The "top 100 charities" hold at least three years' worth of funding (that is, they have three times their annual budget in savings) and some store as much as eight years' worth. Of the "top 100 charities", 14% exceed the guidelines set by the Canada Revenue Agency by spending more than 35% of donations on fundraising – with some spending as much as 50% of donations on fundraising. In 2015 the United Kingdom government announced

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2112-741: 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)

2178-477: 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,

2244-716: 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

2310-477: The Foundling Hospital were moved in the 1920s to Brunswick Square , London, where a museum was established. In 1998 the building and collections were formally constituted as a separate charity, the Foundling Museum . Charitable organization The legal definition of a charitable organization (and of charity) varies between countries and in some instances regions of the country. The regulation ,

2376-475: 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,

2442-420: The allotment of land to laborers for "cottage husbandry", which later became the allotment movement. In 1844, it became 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 ,

2508-453: The charity protects its donors ' privacy , among other criteria. Charity evaluation from these organizations has typically focused on measuring administrative and fundraising costs, salaries, and assessing how large of a proportion of a charity's budget is directly spent on impactful activities. In 2000, Ministry Watch , an evangelical Christian organization that reviews Protestant ministries for financial accountability and transparency,

2574-404: The closure of the hospital and the charity adopted the broader name Thomas Coram Foundation for Children in 1954. The charity acts as an adoption agency in addition to a wide range of educational and advisory services for children. It retains part of its original site in London but moved its heritage collections into the care of The Foundling Museum in 1998. The Foundling Hospital was begun by

2640-417: The creation of a new government-run watchdog to regulate large charities. In 2006, hedge fund employees Holden Karnofsky and Elie Hassenfeld formed an informal group with colleagues to evaluate charities based on data and performance metrics similar to those they used at the fund. The group was surprised to find the data often did not exist. The next year, Karnofsky and Hassenfeld formed GiveWell as

2706-421: 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 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

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2772-699: 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

2838-714: The expanding middle classes in Britain and America. Octavia Hill (1838–1912) and John Ruskin (1819–1900) were important forces behind 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

2904-472: 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

2970-555: 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 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

3036-505: The foundation as well as designing its coat of arms. The art collection also contains works by Thomas Gainsborough and Sir Joshua Reynolds , including a full-length portrait of Thomas Coram, along with musical scores by Handel including one of three fair copies of Messiah . In 1926, the Governors of the hospital decided to relocate it out of the city, initially to Redhill, Surrey and then to Berkhamsted in 1935. It then closed as

3102-500: 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

3168-693: 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

3234-504: The idea of discriminating among cause areas for being moralistic and elitist "by weighing causes and beneficiaries against one another". Philosopher and effective altruism advocate William MacAskill defended the concept by comparing the choice to donate to an art gallery with the choice of saving a painting rather than saving people from a burning building. In 2013 and 2014, GuideStar , BBB Wise Giving Alliance , and Charity Navigator wrote open letters urging nonprofits and donors to end

3300-523: 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

3366-490: The philanthropic sea captain Thomas Coram , who was appalled to see abandoned babies and children starving and dying in the streets of London. In 1742–1745 a building was erected north of Lamb's Conduit Street in Bloomsbury . Boys were housed in the West Wing of the new home. The East Wing was built in 1752 to house girls. The artist William Hogarth was a governor of the Foundling Hospital and donated some of his work to

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3432-581: The private sector. His views became highly influential and informed the Victorian laissez-faire attitude toward state intervention for 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,

3498-613: 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 ,

3564-400: The question of how much of contributed funds are used for the purpose(s) claimed by the charity, while more recently some evaluators have placed an emphasis on the cost effectiveness (or impact) of charities. A charity watchdog is a type of nonprofit organization that provides ratings of charitable groups based on how an individual charity's money is spent, how it governs itself, and how

3630-399: The ratio of overhead to funds deployed for the charity work itself. Giving What We Can (GWWC), founded in 2009 by Toby Ord , also differed from other charity evaluators in terms of the importance given to metrics of charity performance, solely focusing on the cost-effectiveness of the charity's work. It has argued that the variance in cost-effectiveness of charities arises largely due to

3696-452: 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. Charity evaluators Charity assessment is the process of analysis of the goodness of a non-profit organization in financial terms. Historically, charity evaluators have focused on

3762-410: 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 the charity's financial gains. Charitable organizations often depend partly on donations from businesses. Such donations to charitable organizations represent

3828-652: 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 the precedent for incorporated associational charities in general. Another notable philanthropist of the Enlightenment era, Jonas Hanway , established The Marine Society in 1756 as

3894-431: The tax treatment, and the way in which charity law affects charitable organizations also vary. Charitable organizations may not use any of their funds to profit individual persons or entities. However, some charitable organizations have come under scrutiny for spending a disproportionate amount of their income to pay the salaries of their leadership. Financial figures (e.g. tax refund, revenue from fundraising, revenue from

3960-412: The upper classes increasingly adopting a philanthropic attitude toward the disadvantaged. In England, this new social activism led to the establishment of charitable organizations, which proliferated from the middle of the 18th century. 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

4026-424: The use of the overhead ratio as the sole or main indicator of a nonprofit's performance. Charity Navigator has also been working to expand its criteria to include results reporting. See Charity Navigator § Evaluation method . In the United Kingdom, Charities Evaluation Services (CES), itself a charity, was established in 1990 to support the improved effectiveness of the voluntary sector . The services merged with

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4092-677: The variance in the nature of the causes that the charities operate in, and therefore has made evaluations across broad areas of work such as health, education, and emergency aid before comparing specific organizations. In practice, it recommends a selected few charities in the area of global health . Its work is similar to that of GiveWell. GWWC no longer evaluates charities but, like the National Philanthropic Trust , it accepts philanthropic members and helps them to donate to charities. Charity Navigator 's former CEO Ken Berger and consultant Robert M. Penna harshly criticized

4158-596: Was founded. Charity Navigator was launched in 2001 by John P. Dugan, a wealthy pharmaceutical executive and philanthropist. Initially, Charity Navigator provided financial ratings for 1,100 charities, and has data on 8,000 as of mid-2016. The Toronto Star has reported on some of the difficulties and revelations of auditing charities in Canada as described by Charity Intelligence Canada (Ci). The authors call it "concerning", for example, that one in five of "Canada's top 100 charities" refused to release their full audited financial statements to Ci. Moreover, one-quarter of

4224-480: 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,

4290-453: 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

4356-422: Was regarded as the cause of their woes due to their idleness. Charities tended to oppose the provision of welfare by the state, due to the perceived 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

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