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Charities
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 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 a disproportionate amount of their income to pay the salaries of their leadership). Financial figures (e.g. tax refund, revenue from fundraising, revenue from 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 chari ...
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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 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. Charity watchdog 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 the charity protects its donors' privacy, among other criteria. 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 ...
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Philanthropy
Philanthropy is a form of altruism that consists of "private initiatives, for the Public good (economics), public good, focusing on quality of life". Philanthropy contrasts with business initiatives, which are private initiatives for private good, focusing on material gain; and with government endeavors, which are public initiatives for public good, notably focusing on provision of public services. A person who practices philanthropy is a List of philanthropists, philanthropist. Etymology The word ''philanthropy'' comes , from ''phil''- "love, fond of" and ''anthrōpos'' "humankind, mankind". In the second century AD, Plutarch used the Greek concept of ''philanthrôpía'' to describe superior human beings. During the Middle Ages, ''philanthrôpía'' was superseded in Europe by the Christian theology, Christian cardinal virtue, virtue of ''charity'' (Latin: ''caritas''); selfless love, valued for salvation and escape from purgatory. Thomas Aquinas held that "the habit of charity ...
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Tax Exemption
Tax exemption is the reduction or removal of a liability to make a compulsory payment that would otherwise be imposed by a ruling power upon persons, property, income, or transactions. Tax-exempt status may provide complete relief from taxes, reduced rates, or tax on only a portion of items. Examples include exemption of charitable organizations from property taxes and income taxes, veterans, and certain cross-border or multi-jurisdictional scenarios. Tax exemption generally refers to a statutory exception to a general rule rather than the mere absence of taxation in particular circumstances, otherwise known as an exclusion. Tax exemption also refers to removal from taxation of a particular item rather than a deduction. International duty free shopping may be termed "tax-free shopping". In tax-free shopping, the goods are permanently taken outside the jurisdiction, thus paying taxes is not necessary. Tax-free shopping is also found in ships, airplanes and other vessels traveling ...
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Charity Regulators
A charity regulator is a regulatory agency that regulates the charitable or wider nonprofit sectors in it respective jurisdiction. They can also be referred to as commissions, although that term can also refer specifically to the non-tax policy regulation of charitable organizations. Charity regulators take various forms, from small teams within taxation departments to standalone bodies. Examples *Charity Commission for England and Wales *Charity Commission for Northern Ireland *Office of the Scottish Charity Regulator *Charities Regulator or ''An Rialálaí Carthanas'' (Ireland) *Gibraltar Charity Commissioners *Federal Republic of Germany Transparency Register *Public benefit organizations and NGOs at the Department of Social and Solidarity Economy (Poland) * The Foundation Authority (Norway) *Associations and foundations at the Finnish Patent and Registration Office *Registrars of Associations, Charitable Trusts, Endowments, Pledges, Companies (including public benefit com ...
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Foundling Hospital
The Foundling Hospital in London, England, was founded in 1739 by the philanthropic sea captain Thomas Coram. It was a children's home established for the "education and maintenance of exposed and deserted young children." The word "hospital" was used in a more general sense than it is in the 21st century, simply indicating the institution's "hospitality" to those less fortunate. Nevertheless, one of the top priorities of the committee at the Foundling Hospital was children's health, as they combated smallpox, fevers, consumption, dysentery and even infections from everyday activities like teething that drove up mortality rates and risked epidemics. With their energies focused on maintaining a disinfected environment, providing simple clothing and fare, the committee paid less attention to and spent less on developing children's education. As a result, financial problems would hound the institution for years to come, despite the growing "fashionableness" of charities like the hos ...
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Almshouse
An almshouse (also known as a bede-house, poorhouse, or hospital) was charitable housing provided to people in a particular community, especially during the medieval era. They were often targeted at the poor of a locality, at those from certain forms of previous employment, or their widows, and at elderly people who could no longer pay rent, and are generally maintained by a charity or the trustees of a bequest (alms are, in the Christian tradition, money or services donated to support the poor and indigent). Almshouses were originally formed as extensions of the church system and were later adapted by local officials and authorities. History Many almshouses are European Christian institutions though some are secular. Almshouses provide subsidised accommodation, often integrated with social care resources such as wardens. England Almshouses were established from the 10th century in Britain, to provide a place of residence for poor, old and distressed people. They were someti ...
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Voluntary Association
A voluntary group or union (also sometimes called a voluntary organization, common-interest association, association, or society) is a group of individuals who enter into an agreement, usually as volunteering, volunteers, to form a body (or organization) to accomplish a purpose. Common examples include trade associations, trade unions, learned society, learned societies, professional associations, and environmental movement, environmental groups. All such associations reflect freedom of association in ultimate terms (members may choose whether to join or leave), although membership is not necessarily voluntary in the sense that one's employment may effectively require it via occupational closure. For example, in order for particular associations to function effectively, they might need to be mandatory or at least strongly encouraged, as is true of trade unions. Because of this, some people prefer the term common-interest association to describe groups which form out of a common i ...
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York
York is a cathedral city with Roman origins, sited at the confluence of the rivers Ouse and Foss in North Yorkshire, England. It is the historic county town of Yorkshire. The city has many historic buildings and other structures, such as a minster, castle, and city walls. It is the largest settlement and the administrative centre of the wider City of York district. The city was founded under the name of Eboracum in 71 AD. It then became the capital of the Roman province of Britannia Inferior, and later of the kingdoms of Deira, Northumbria, and Scandinavian York. In the Middle Ages, it became the northern England ecclesiastical province's centre, and grew as a wool-trading centre. In the 19th century, it became a major railway network hub and confectionery manufacturing centre. During the Second World War, part of the Baedeker Blitz bombed the city; it was less affected by the war than other northern cities, with several historic buildings being gutted and restore ...
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Thomas Coram
Captain Thomas Coram (c. 1668 – 29 March 1751) was an English sea captain and philanthropist who created the London Foundling Hospital in Lamb's Conduit Fields, Bloomsbury, to look after abandoned children on the streets of London. It is said to be the world's first incorporated charity. Early life Thomas Coram was born in Lyme Regis, Dorset, England. His father is believed to have been a master mariner. He was sent to sea at age 11. As such, he never received a proper education. In 1694, he was settled in what is now Dighton, Massachusetts, then part of Taunton. Coram lived in Dighton for ten years, founding a shipyard there. By a deed dated 8 December 1703, he gave of land at Taunton to be used for a schoolhouse, whenever the people should desire the establishment of the Church of England. In the deed, he is described as "of Boston, sometimes residing in Taunton", and he seems to have been a shipwright. He gave some books to form a library at St. Thomas' Church, Taunton ...
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London
London is the capital and largest city of England and the United Kingdom, with a population of just under 9 million. It stands on the River Thames in south-east England at the head of a estuary down to the North Sea, and has been a major settlement for two millennia. The City of London, its ancient core and financial centre, was founded by the Romans as '' Londinium'' and retains its medieval boundaries.See also: Independent city § National capitals The City of Westminster, to the west of the City of London, has for centuries hosted the national government and parliament. Since the 19th century, the name "London" has also referred to the metropolis around this core, historically split between the counties of Middlesex, Essex, Surrey, Kent, and Hertfordshire, which largely comprises Greater London, governed by the Greater London Authority.The Greater London Authority consists of the Mayor of London and the London Assembly. The London Mayor is distinguished fr ...
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Captain (nautical)
A sea captain, ship's captain, captain, master, or shipmaster, is a high-grade licensed mariner who holds ultimate command and responsibility of a merchant vessel.Aragon and Messner, 2001, p.3. The captain is responsible for the safe and efficient operation of the ship, including its seaworthiness, safety and security, cargo operations, navigation, crew management, and legal compliance, and for the persons and cargo on board. Duties and functions The captain ensures that the ship complies with local and international laws and complies also with company and flag state policies. The captain is ultimately responsible, under the law, for aspects of operation such as the safe navigation of the ship,Aragon and Messner, 2001, p.4. its cleanliness and seaworthiness,Aragon and Messner, 2001, p.5. safe handling of all cargo,Aragon and Messner, 2001, p.7. management of all personnel,Aragon and Messner, 2001, p.7-11. inventory of ship's cash and stores,Aragon and Messner, 2001, p.11-12. an ...
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Bloomsbury
Bloomsbury is a district in the West End of London. It is considered a fashionable residential area, and is the location of numerous cultural, intellectual, and educational institutions. Bloomsbury is home of the British Museum, the largest museum in the United Kingdom, and several educational institutions, including University College London and a number of other colleges and institutes of the University of London as well as its central headquarters, the New College of the Humanities, the University of Law, the Royal Academy of Dramatic Art, the British Medical Association and many others. Bloomsbury is an intellectual and literary hub for London, as home of world-known Bloomsbury Publishing, publishers of the ''Harry Potter'' series, and namesake of the Bloomsbury Set, a group of British intellectuals which included author Virginia Woolf, biographer Lytton Strachey, and economist John Maynard Keynes. Bloomsbury began to be developed in the 17th century under the Earls of Sout ...
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