CINXE.COM

<!DOCTYPE html> <html class="client-nojs vector-feature-language-in-header-enabled vector-feature-language-in-main-page-header-disabled vector-feature-sticky-header-disabled vector-feature-page-tools-pinned-disabled vector-feature-toc-pinned-clientpref-1 vector-feature-main-menu-pinned-disabled vector-feature-limited-width-clientpref-1 vector-feature-limited-width-content-enabled vector-feature-custom-font-size-clientpref-1 vector-feature-appearance-pinned-clientpref-1 vector-feature-night-mode-enabled skin-theme-clientpref-day vector-toc-available" lang="en" dir="ltr"> <head> <meta charset="UTF-8"> <title>Charitable organization - Wikipedia</title> <script>(function(){var className="client-js vector-feature-language-in-header-enabled vector-feature-language-in-main-page-header-disabled vector-feature-sticky-header-disabled vector-feature-page-tools-pinned-disabled vector-feature-toc-pinned-clientpref-1 vector-feature-main-menu-pinned-disabled vector-feature-limited-width-clientpref-1 vector-feature-limited-width-content-enabled vector-feature-custom-font-size-clientpref-1 vector-feature-appearance-pinned-clientpref-1 vector-feature-night-mode-enabled skin-theme-clientpref-day vector-toc-available";var cookie=document.cookie.match(/(?:^|; )enwikimwclientpreferences=([^;]+)/);if(cookie){cookie[1].split('%2C').forEach(function(pref){className=className.replace(new RegExp('(^| )'+pref.replace(/-clientpref-\w+$|[^\w-]+/g,'')+'-clientpref-\\w+( |$)'),'$1'+pref+'$2');});}document.documentElement.className=className;}());RLCONF={"wgBreakFrames":false,"wgSeparatorTransformTable":["",""],"wgDigitTransformTable":["",""],"wgDefaultDateFormat":"dmy", "wgMonthNames":["","January","February","March","April","May","June","July","August","September","October","November","December"],"wgRequestId":"b5c03aa6-e443-4155-b39a-fb70db2b9fb7","wgCanonicalNamespace":"","wgCanonicalSpecialPageName":false,"wgNamespaceNumber":0,"wgPageName":"Charitable_organization","wgTitle":"Charitable organization","wgCurRevisionId":1258339059,"wgRevisionId":1258339059,"wgArticleId":1176679,"wgIsArticle":true,"wgIsRedirect":false,"wgAction":"view","wgUserName":null,"wgUserGroups":["*"],"wgCategories":["All articles with dead external links","Articles with dead external links from November 2019","Articles with permanently dead external links","Webarchive template wayback links","Articles with short description","Short description matches Wikidata","Articles with limited geographic scope from September 2018","Anglophone-centric","All articles with unsourced statements","Articles with unsourced statements from June 2020", "Articles containing Hungarian-language text","Articles with unsourced statements from May 2021","Articles containing Polish-language text","Articles with unsourced statements from April 2019","Wikipedia articles needing clarification from April 2019","Articles containing potentially dated statements from 2011","All articles containing potentially dated statements","Articles with unsourced statements from February 2019","Articles with unsourced statements from May 2024","Wikipedia articles needing clarification from May 2024","Articles with excerpts","Articles needing cleanup from July 2020","All pages needing cleanup","Articles with sections that need to be turned into prose from July 2020","Inconsistent wikidata for Commons category","Wikipedia articles incorporating a citation from EB9","Charities","Types of organization","Wills and trusts"],"wgPageViewLanguage":"en","wgPageContentLanguage":"en","wgPageContentModel":"wikitext","wgRelevantPageName":"Charitable_organization", "wgRelevantArticleId":1176679,"wgIsProbablyEditable":true,"wgRelevantPageIsProbablyEditable":true,"wgRestrictionEdit":[],"wgRestrictionMove":[],"wgNoticeProject":"wikipedia","wgCiteReferencePreviewsActive":false,"wgFlaggedRevsParams":{"tags":{"status":{"levels":1}}},"wgMediaViewerOnClick":true,"wgMediaViewerEnabledByDefault":true,"wgPopupsFlags":0,"wgVisualEditor":{"pageLanguageCode":"en","pageLanguageDir":"ltr","pageVariantFallbacks":"en"},"wgMFDisplayWikibaseDescriptions":{"search":true,"watchlist":true,"tagline":false,"nearby":true},"wgWMESchemaEditAttemptStepOversample":false,"wgWMEPageLength":60000,"wgRelatedArticlesCompat":[],"wgEditSubmitButtonLabelPublish":true,"wgULSPosition":"interlanguage","wgULSisCompactLinksEnabled":false,"wgVector2022LanguageInHeader":true,"wgULSisLanguageSelectorEmpty":false,"wgWikibaseItemId":"Q708676","wgCheckUserClientHintsHeadersJsApi":["brands","architecture","bitness","fullVersionList","mobile","model","platform","platformVersion"], "GEHomepageSuggestedEditsEnableTopics":true,"wgGETopicsMatchModeEnabled":false,"wgGEStructuredTaskRejectionReasonTextInputEnabled":false,"wgGELevelingUpEnabledForUser":false};RLSTATE={"ext.globalCssJs.user.styles":"ready","site.styles":"ready","user.styles":"ready","ext.globalCssJs.user":"ready","user":"ready","user.options":"loading","ext.cite.styles":"ready","skins.vector.search.codex.styles":"ready","skins.vector.styles":"ready","skins.vector.icons":"ready","jquery.makeCollapsible.styles":"ready","ext.wikimediamessages.styles":"ready","ext.visualEditor.desktopArticleTarget.noscript":"ready","ext.uls.interlanguage":"ready","wikibase.client.init":"ready","ext.wikimediaBadges":"ready"};RLPAGEMODULES=["ext.cite.ux-enhancements","mediawiki.page.media","site","mediawiki.page.ready","jquery.makeCollapsible","mediawiki.toc","skins.vector.js","ext.centralNotice.geoIP","ext.centralNotice.startUp","ext.gadget.ReferenceTooltips","ext.gadget.switcher","ext.urlShortener.toolbar", "ext.centralauth.centralautologin","mmv.bootstrap","ext.popups","ext.visualEditor.desktopArticleTarget.init","ext.visualEditor.targetLoader","ext.echo.centralauth","ext.eventLogging","ext.wikimediaEvents","ext.navigationTiming","ext.uls.interface","ext.cx.eventlogging.campaigns","ext.cx.uls.quick.actions","wikibase.client.vector-2022","ext.checkUser.clientHints","ext.quicksurveys.init","ext.growthExperiments.SuggestedEditSession","wikibase.sidebar.tracking"];</script> <script>(RLQ=window.RLQ||[]).push(function(){mw.loader.impl(function(){return["user.options@12s5i",function($,jQuery,require,module){mw.user.tokens.set({"patrolToken":"+\\","watchToken":"+\\","csrfToken":"+\\"}); }];});});</script> <link rel="stylesheet" href="/w/load.php?lang=en&modules=ext.cite.styles%7Cext.uls.interlanguage%7Cext.visualEditor.desktopArticleTarget.noscript%7Cext.wikimediaBadges%7Cext.wikimediamessages.styles%7Cjquery.makeCollapsible.styles%7Cskins.vector.icons%2Cstyles%7Cskins.vector.search.codex.styles%7Cwikibase.client.init&only=styles&skin=vector-2022"> <script async="" src="/w/load.php?lang=en&modules=startup&only=scripts&raw=1&skin=vector-2022"></script> <meta name="ResourceLoaderDynamicStyles" content=""> <link rel="stylesheet" href="/w/load.php?lang=en&modules=site.styles&only=styles&skin=vector-2022"> <meta name="generator" content="MediaWiki 1.44.0-wmf.5"> <meta name="referrer" content="origin"> <meta name="referrer" content="origin-when-cross-origin"> <meta name="robots" content="max-image-preview:standard"> <meta name="format-detection" content="telephone=no"> <meta property="og:image" content="https://upload.wikimedia.org/wikipedia/commons/thumb/c/c6/Universal_North_Building.JPG/1200px-Universal_North_Building.JPG"> <meta property="og:image:width" content="1200"> <meta property="og:image:height" content="686"> <meta property="og:image" content="https://upload.wikimedia.org/wikipedia/commons/thumb/c/c6/Universal_North_Building.JPG/800px-Universal_North_Building.JPG"> <meta property="og:image:width" content="800"> <meta property="og:image:height" content="457"> <meta property="og:image" content="https://upload.wikimedia.org/wikipedia/commons/thumb/c/c6/Universal_North_Building.JPG/640px-Universal_North_Building.JPG"> <meta property="og:image:width" content="640"> <meta property="og:image:height" content="366"> <meta name="viewport" content="width=1120"> <meta property="og:title" content="Charitable organization - Wikipedia"> <meta property="og:type" content="website"> <link rel="preconnect" href="//upload.wikimedia.org"> <link rel="alternate" media="only screen and (max-width: 640px)" href="//en.m.wikipedia.org/wiki/Charitable_organization"> <link rel="alternate" type="application/x-wiki" title="Edit this page" href="/w/index.php?title=Charitable_organization&action=edit"> <link rel="apple-touch-icon" href="/static/apple-touch/wikipedia.png"> <link rel="icon" href="/static/favicon/wikipedia.ico"> <link rel="search" type="application/opensearchdescription+xml" href="/w/rest.php/v1/search" title="Wikipedia (en)"> <link rel="EditURI" type="application/rsd+xml" href="//en.wikipedia.org/w/api.php?action=rsd"> <link rel="canonical" href="https://en.wikipedia.org/wiki/Charitable_organization"> <link rel="license" href="https://creativecommons.org/licenses/by-sa/4.0/deed.en"> <link rel="alternate" type="application/atom+xml" title="Wikipedia Atom feed" href="/w/index.php?title=Special:RecentChanges&feed=atom"> <link rel="dns-prefetch" href="//meta.wikimedia.org" /> <link rel="dns-prefetch" href="//login.wikimedia.org"> </head> <body class="skin--responsive skin-vector skin-vector-search-vue mediawiki ltr sitedir-ltr mw-hide-empty-elt ns-0 ns-subject mw-editable page-Charitable_organization rootpage-Charitable_organization skin-vector-2022 action-view"><a class="mw-jump-link" href="#bodyContent">Jump to content</a> <div class="vector-header-container"> <header class="vector-header mw-header"> <div class="vector-header-start"> <nav class="vector-main-menu-landmark" aria-label="Site"> <div id="vector-main-menu-dropdown" class="vector-dropdown vector-main-menu-dropdown vector-button-flush-left vector-button-flush-right" > <input type="checkbox" id="vector-main-menu-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-main-menu-dropdown" class="vector-dropdown-checkbox " aria-label="Main menu" > <label id="vector-main-menu-dropdown-label" for="vector-main-menu-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-menu mw-ui-icon-wikimedia-menu"></span> <span class="vector-dropdown-label-text">Main menu</span> </label> <div class="vector-dropdown-content"> <div id="vector-main-menu-unpinned-container" class="vector-unpinned-container"> <div id="vector-main-menu" class="vector-main-menu vector-pinnable-element"> <div class="vector-pinnable-header vector-main-menu-pinnable-header vector-pinnable-header-unpinned" data-feature-name="main-menu-pinned" data-pinnable-element-id="vector-main-menu" data-pinned-container-id="vector-main-menu-pinned-container" data-unpinned-container-id="vector-main-menu-unpinned-container" > <div class="vector-pinnable-header-label">Main menu</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-main-menu.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-main-menu.unpin">hide</button> </div> <div id="p-navigation" class="vector-menu mw-portlet mw-portlet-navigation" > <div class="vector-menu-heading"> Navigation </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="n-mainpage-description" class="mw-list-item"><a href="/wiki/Main_Page" title="Visit the main page [z]" accesskey="z"><span>Main page</span></a></li><li id="n-contents" class="mw-list-item"><a href="/wiki/Wikipedia:Contents" title="Guides to browsing Wikipedia"><span>Contents</span></a></li><li id="n-currentevents" class="mw-list-item"><a href="/wiki/Portal:Current_events" title="Articles related to current events"><span>Current events</span></a></li><li id="n-randompage" class="mw-list-item"><a href="/wiki/Special:Random" title="Visit a randomly selected article [x]" accesskey="x"><span>Random article</span></a></li><li id="n-aboutsite" class="mw-list-item"><a href="/wiki/Wikipedia:About" title="Learn about Wikipedia and how it works"><span>About Wikipedia</span></a></li><li id="n-contactpage" class="mw-list-item"><a href="//en.wikipedia.org/wiki/Wikipedia:Contact_us" title="How to contact Wikipedia"><span>Contact us</span></a></li> </ul> </div> </div> <div id="p-interaction" class="vector-menu mw-portlet mw-portlet-interaction" > <div class="vector-menu-heading"> Contribute </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="n-help" class="mw-list-item"><a href="/wiki/Help:Contents" title="Guidance on how to use and edit Wikipedia"><span>Help</span></a></li><li id="n-introduction" class="mw-list-item"><a href="/wiki/Help:Introduction" title="Learn how to edit Wikipedia"><span>Learn to edit</span></a></li><li id="n-portal" class="mw-list-item"><a href="/wiki/Wikipedia:Community_portal" title="The hub for editors"><span>Community portal</span></a></li><li id="n-recentchanges" class="mw-list-item"><a href="/wiki/Special:RecentChanges" title="A list of recent changes to Wikipedia [r]" accesskey="r"><span>Recent changes</span></a></li><li id="n-upload" class="mw-list-item"><a href="/wiki/Wikipedia:File_upload_wizard" title="Add images or other media for use on Wikipedia"><span>Upload file</span></a></li> </ul> </div> </div> </div> </div> </div> </div> </nav> <a href="/wiki/Main_Page" class="mw-logo"> <img class="mw-logo-icon" src="/static/images/icons/wikipedia.png" alt="" aria-hidden="true" height="50" width="50"> <span class="mw-logo-container skin-invert"> <img class="mw-logo-wordmark" alt="Wikipedia" src="/static/images/mobile/copyright/wikipedia-wordmark-en.svg" style="width: 7.5em; height: 1.125em;"> <img class="mw-logo-tagline" alt="The Free Encyclopedia" src="/static/images/mobile/copyright/wikipedia-tagline-en.svg" width="117" height="13" style="width: 7.3125em; height: 0.8125em;"> </span> </a> </div> <div class="vector-header-end"> <div id="p-search" role="search" class="vector-search-box-vue vector-search-box-collapses vector-search-box-show-thumbnail vector-search-box-auto-expand-width vector-search-box"> <a href="/wiki/Special:Search" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only search-toggle" title="Search Wikipedia [f]" accesskey="f"><span class="vector-icon mw-ui-icon-search mw-ui-icon-wikimedia-search"></span> <span>Search</span> </a> <div class="vector-typeahead-search-container"> <div class="cdx-typeahead-search cdx-typeahead-search--show-thumbnail cdx-typeahead-search--auto-expand-width"> <form action="/w/index.php" id="searchform" class="cdx-search-input cdx-search-input--has-end-button"> <div id="simpleSearch" class="cdx-search-input__input-wrapper" data-search-loc="header-moved"> <div class="cdx-text-input cdx-text-input--has-start-icon"> <input class="cdx-text-input__input" type="search" name="search" placeholder="Search Wikipedia" aria-label="Search Wikipedia" autocapitalize="sentences" title="Search Wikipedia [f]" accesskey="f" id="searchInput" > <span class="cdx-text-input__icon cdx-text-input__start-icon"></span> </div> <input type="hidden" name="title" value="Special:Search"> </div> <button class="cdx-button cdx-search-input__end-button">Search</button> </form> </div> </div> </div> <nav class="vector-user-links vector-user-links-wide" aria-label="Personal tools"> <div class="vector-user-links-main"> <div id="p-vector-user-menu-preferences" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <div id="p-vector-user-menu-userpage" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <nav class="vector-appearance-landmark" aria-label="Appearance"> <div id="vector-appearance-dropdown" class="vector-dropdown " title="Change the appearance of the page's font size, width, and color" > <input type="checkbox" id="vector-appearance-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-appearance-dropdown" class="vector-dropdown-checkbox " aria-label="Appearance" > <label id="vector-appearance-dropdown-label" for="vector-appearance-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-appearance mw-ui-icon-wikimedia-appearance"></span> <span class="vector-dropdown-label-text">Appearance</span> </label> <div class="vector-dropdown-content"> <div id="vector-appearance-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <div id="p-vector-user-menu-notifications" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <div id="p-vector-user-menu-overflow" class="vector-menu mw-portlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-sitesupport-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="https://donate.wikimedia.org/wiki/Special:FundraiserRedirector?utm_source=donate&utm_medium=sidebar&utm_campaign=C13_en.wikipedia.org&uselang=en" class=""><span>Donate</span></a> </li> <li id="pt-createaccount-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="/w/index.php?title=Special:CreateAccount&returnto=Charitable+organization" title="You are encouraged to create an account and log in; however, it is not mandatory" class=""><span>Create account</span></a> </li> <li id="pt-login-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="/w/index.php?title=Special:UserLogin&returnto=Charitable+organization" title="You're encouraged to log in; however, it's not mandatory. [o]" accesskey="o" class=""><span>Log in</span></a> </li> </ul> </div> </div> </div> <div id="vector-user-links-dropdown" class="vector-dropdown vector-user-menu vector-button-flush-right vector-user-menu-logged-out" title="Log in and more options" > <input type="checkbox" id="vector-user-links-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-user-links-dropdown" class="vector-dropdown-checkbox " aria-label="Personal tools" > <label id="vector-user-links-dropdown-label" for="vector-user-links-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-ellipsis mw-ui-icon-wikimedia-ellipsis"></span> <span class="vector-dropdown-label-text">Personal tools</span> </label> <div class="vector-dropdown-content"> <div id="p-personal" class="vector-menu mw-portlet mw-portlet-personal user-links-collapsible-item" title="User menu" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-sitesupport" class="user-links-collapsible-item mw-list-item"><a href="https://donate.wikimedia.org/wiki/Special:FundraiserRedirector?utm_source=donate&utm_medium=sidebar&utm_campaign=C13_en.wikipedia.org&uselang=en"><span>Donate</span></a></li><li id="pt-createaccount" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=Special:CreateAccount&returnto=Charitable+organization" title="You are encouraged to create an account and log in; however, it is not mandatory"><span class="vector-icon mw-ui-icon-userAdd mw-ui-icon-wikimedia-userAdd"></span> <span>Create account</span></a></li><li id="pt-login" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=Special:UserLogin&returnto=Charitable+organization" title="You're encouraged to log in; however, it's not mandatory. [o]" accesskey="o"><span class="vector-icon mw-ui-icon-logIn mw-ui-icon-wikimedia-logIn"></span> <span>Log in</span></a></li> </ul> </div> </div> <div id="p-user-menu-anon-editor" class="vector-menu mw-portlet mw-portlet-user-menu-anon-editor" > <div class="vector-menu-heading"> Pages for logged out editors <a href="/wiki/Help:Introduction" aria-label="Learn more about editing"><span>learn more</span></a> </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-anoncontribs" class="mw-list-item"><a href="/wiki/Special:MyContributions" title="A list of edits made from this IP address [y]" accesskey="y"><span>Contributions</span></a></li><li id="pt-anontalk" class="mw-list-item"><a href="/wiki/Special:MyTalk" title="Discussion about edits from this IP address [n]" accesskey="n"><span>Talk</span></a></li> </ul> </div> </div> </div> </div> </nav> </div> </header> </div> <div class="mw-page-container"> <div class="mw-page-container-inner"> <div class="vector-sitenotice-container"> <div id="siteNotice"></div> </div> <div class="vector-column-start"> <div class="vector-main-menu-container"> <div id="mw-navigation"> <nav id="mw-panel" class="vector-main-menu-landmark" aria-label="Site"> <div id="vector-main-menu-pinned-container" class="vector-pinned-container"> </div> </nav> </div> </div> <div class="vector-sticky-pinned-container"> <nav id="mw-panel-toc" aria-label="Contents" data-event-name="ui.sidebar-toc" class="mw-table-of-contents-container vector-toc-landmark"> <div id="vector-toc-pinned-container" class="vector-pinned-container"> <div id="vector-toc" class="vector-toc vector-pinnable-element"> <div class="vector-pinnable-header vector-toc-pinnable-header vector-pinnable-header-pinned" data-feature-name="toc-pinned" data-pinnable-element-id="vector-toc" > <h2 class="vector-pinnable-header-label">Contents</h2> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-toc.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-toc.unpin">hide</button> </div> <ul class="vector-toc-contents" id="mw-panel-toc-list"> <li id="toc-mw-content-text" class="vector-toc-list-item vector-toc-level-1"> <a href="#" class="vector-toc-link"> <div class="vector-toc-text">(Top)</div> </a> </li> <li id="toc-History" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#History"> <div class="vector-toc-text"> <span class="vector-toc-numb">1</span> <span>History</span> </div> </a> <button aria-controls="toc-History-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle History subsection</span> </button> <ul id="toc-History-sublist" class="vector-toc-list"> <li id="toc-Early_systems" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Early_systems"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.1</span> <span>Early systems</span> </div> </a> <ul id="toc-Early_systems-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Enlightenment_charity" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Enlightenment_charity"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.2</span> <span>Enlightenment charity</span> </div> </a> <ul id="toc-Enlightenment_charity-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Growth_during_the_19th_century" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Growth_during_the_19th_century"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.3</span> <span>Growth during the 19th century</span> </div> </a> <ul id="toc-Growth_during_the_19th_century-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Since_1901" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Since_1901"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.4</span> <span>Since 1901</span> </div> </a> <ul id="toc-Since_1901-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Since_the_21st_century" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Since_the_21st_century"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.5</span> <span>Since the 21st century</span> </div> </a> <ul id="toc-Since_the_21st_century-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-By_jurisdiction" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#By_jurisdiction"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>By jurisdiction</span> </div> </a> <button aria-controls="toc-By_jurisdiction-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle By jurisdiction subsection</span> </button> <ul id="toc-By_jurisdiction-sublist" class="vector-toc-list"> <li id="toc-Australia" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Australia"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.1</span> <span>Australia</span> </div> </a> <ul id="toc-Australia-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Canada" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Canada"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.2</span> <span>Canada</span> </div> </a> <ul id="toc-Canada-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-France" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#France"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.3</span> <span>France</span> </div> </a> <ul id="toc-France-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Hungary" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Hungary"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.4</span> <span>Hungary</span> </div> </a> <ul id="toc-Hungary-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-India" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#India"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.5</span> <span>India</span> </div> </a> <ul id="toc-India-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Ireland" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Ireland"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.6</span> <span>Ireland</span> </div> </a> <ul id="toc-Ireland-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Nigeria" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Nigeria"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.7</span> <span>Nigeria</span> </div> </a> <ul id="toc-Nigeria-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Poland" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Poland"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.8</span> <span>Poland</span> </div> </a> <ul id="toc-Poland-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Singapore" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Singapore"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.9</span> <span>Singapore</span> </div> </a> <ul id="toc-Singapore-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Ukraine" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Ukraine"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.10</span> <span>Ukraine</span> </div> </a> <ul id="toc-Ukraine-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-United_Kingdom" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#United_Kingdom"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.11</span> <span>United Kingdom</span> </div> </a> <ul id="toc-United_Kingdom-sublist" class="vector-toc-list"> <li id="toc-England_and_Wales" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#England_and_Wales"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.11.1</span> <span>England and Wales</span> </div> </a> <ul id="toc-England_and_Wales-sublist" class="vector-toc-list"> <li id="toc-Definition" class="vector-toc-list-item vector-toc-level-4"> <a class="vector-toc-link" href="#Definition"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.11.1.1</span> <span>Definition</span> </div> </a> <ul id="toc-Definition-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Structures" class="vector-toc-list-item vector-toc-level-4"> <a class="vector-toc-link" href="#Structures"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.11.1.2</span> <span>Structures</span> </div> </a> <ul id="toc-Structures-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Registration" class="vector-toc-list-item vector-toc-level-4"> <a class="vector-toc-link" href="#Registration"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.11.1.3</span> <span>Registration</span> </div> </a> <ul id="toc-Registration-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Northern_Ireland" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Northern_Ireland"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.11.2</span> <span>Northern Ireland</span> </div> </a> <ul id="toc-Northern_Ireland-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Scotland" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Scotland"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.11.3</span> <span>Scotland</span> </div> </a> <ul id="toc-Scotland-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-United_States" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#United_States"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.12</span> <span>United States</span> </div> </a> <ul id="toc-United_States-sublist" class="vector-toc-list"> <li id="toc-Federal_tax_relief" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Federal_tax_relief"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.12.1</span> <span>Federal tax relief</span> </div> </a> <ul id="toc-Federal_tax_relief-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> </ul> </li> <li id="toc-Criticism" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Criticism"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Criticism</span> </div> </a> <button aria-controls="toc-Criticism-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Criticism subsection</span> </button> <ul id="toc-Criticism-sublist" class="vector-toc-list"> <li id="toc-Charity_fraud" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Charity_fraud"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.1</span> <span>Charity fraud</span> </div> </a> <ul id="toc-Charity_fraud-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Charity_regulators" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Charity_regulators"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Charity regulators</span> </div> </a> <ul id="toc-Charity_regulators-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>See also</span> </div> </a> <ul id="toc-See_also-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>References</span> </div> </a> <ul id="toc-References-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-External_links" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#External_links"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>External links</span> </div> </a> <ul id="toc-External_links-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Contents" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="Toggle the table of contents" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">Toggle the table of contents</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">Charitable organization</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="Go to an article in another language. Available in 31 languages" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-31" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">31 languages</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D9%85%D9%86%D8%B8%D9%85%D8%A9_%D8%AE%D9%8A%D8%B1%D9%8A%D8%A9" title="منظمة خيرية – Arabic" lang="ar" hreflang="ar" data-title="منظمة خيرية" data-language-autonym="العربية" data-language-local-name="Arabic" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-az mw-list-item"><a href="https://az.wikipedia.org/wiki/Xeyriyy%C9%99_t%C9%99%C5%9Fkilat%C4%B1" title="Xeyriyyə təşkilatı – Azerbaijani" lang="az" hreflang="az" data-title="Xeyriyyə təşkilatı" data-language-autonym="Azərbaycanca" data-language-local-name="Azerbaijani" class="interlanguage-link-target"><span>Azərbaycanca</span></a></li><li class="interlanguage-link interwiki-bn mw-list-item"><a href="https://bn.wikipedia.org/wiki/%E0%A6%A6%E0%A6%BE%E0%A6%A4%E0%A6%AC%E0%A7%8D%E0%A6%AF_%E0%A6%B8%E0%A6%82%E0%A6%B8%E0%A7%8D%E0%A6%A5%E0%A6%BE" title="দাতব্য সংস্থা – Bangla" lang="bn" hreflang="bn" data-title="দাতব্য সংস্থা" data-language-autonym="বাংলা" data-language-local-name="Bangla" class="interlanguage-link-target"><span>বাংলা</span></a></li><li class="interlanguage-link interwiki-cy mw-list-item"><a href="https://cy.wikipedia.org/wiki/Sefydliad_elusennol" title="Sefydliad elusennol – Welsh" lang="cy" hreflang="cy" data-title="Sefydliad elusennol" data-language-autonym="Cymraeg" data-language-local-name="Welsh" class="interlanguage-link-target"><span>Cymraeg</span></a></li><li class="interlanguage-link interwiki-da mw-list-item"><a href="https://da.wikipedia.org/wiki/Velg%C3%B8renhedsorganisation" title="Velgørenhedsorganisation – Danish" lang="da" hreflang="da" data-title="Velgørenhedsorganisation" data-language-autonym="Dansk" data-language-local-name="Danish" class="interlanguage-link-target"><span>Dansk</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Asociaci%C3%B3n_caritativa" title="Asociación caritativa – Spanish" lang="es" hreflang="es" data-title="Asociación caritativa" data-language-autonym="Español" data-language-local-name="Spanish" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-eo mw-list-item"><a href="https://eo.wikipedia.org/wiki/Karitata_organiza%C4%B5o" title="Karitata organizaĵo – Esperanto" lang="eo" hreflang="eo" data-title="Karitata organizaĵo" data-language-autonym="Esperanto" data-language-local-name="Esperanto" class="interlanguage-link-target"><span>Esperanto</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D8%B3%D8%A7%D8%B2%D9%85%D8%A7%D9%86_%D8%AE%DB%8C%D8%B1%DB%8C%D9%87" title="سازمان خیریه – Persian" lang="fa" hreflang="fa" data-title="سازمان خیریه" data-language-autonym="فارسی" data-language-local-name="Persian" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Association_caritative" title="Association caritative – French" lang="fr" hreflang="fr" data-title="Association caritative" data-language-autonym="Français" data-language-local-name="French" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-ga mw-list-item"><a href="https://ga.wikipedia.org/wiki/Carthanas" title="Carthanas – Irish" lang="ga" hreflang="ga" data-title="Carthanas" data-language-autonym="Gaeilge" data-language-local-name="Irish" class="interlanguage-link-target"><span>Gaeilge</span></a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/%EC%9E%90%EC%84%A0_%EB%8B%A8%EC%B2%B4" title="자선 단체 – Korean" lang="ko" hreflang="ko" data-title="자선 단체" data-language-autonym="한국어" data-language-local-name="Korean" class="interlanguage-link-target"><span>한국어</span></a></li><li class="interlanguage-link interwiki-hy mw-list-item"><a href="https://hy.wikipedia.org/wiki/%D4%B2%D5%A1%D6%80%D5%A5%D5%A3%D5%B8%D6%80%D5%AE%D5%A1%D5%AF%D5%A1%D5%B6_%D5%AF%D5%A1%D5%A6%D5%B4%D5%A1%D5%AF%D5%A5%D6%80%D5%BA%D5%B8%D6%82%D5%A9%D5%B5%D5%B8%D6%82%D5%B6" title="Բարեգործական կազմակերպություն – Armenian" lang="hy" hreflang="hy" data-title="Բարեգործական կազմակերպություն" data-language-autonym="Հայերեն" data-language-local-name="Armenian" class="interlanguage-link-target"><span>Հայերեն</span></a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/Organisasi_amal" title="Organisasi amal – Indonesian" lang="id" hreflang="id" data-title="Organisasi amal" data-language-autonym="Bahasa Indonesia" data-language-local-name="Indonesian" class="interlanguage-link-target"><span>Bahasa Indonesia</span></a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Organizzazione_di_beneficenza" title="Organizzazione di beneficenza – Italian" lang="it" hreflang="it" data-title="Organizzazione di beneficenza" data-language-autonym="Italiano" data-language-local-name="Italian" class="interlanguage-link-target"><span>Italiano</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Goed_doel" title="Goed doel – Dutch" lang="nl" hreflang="nl" data-title="Goed doel" data-language-autonym="Nederlands" data-language-local-name="Dutch" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E6%85%88%E5%96%84%E5%9B%A3%E4%BD%93" title="慈善団体 – Japanese" lang="ja" hreflang="ja" data-title="慈善団体" data-language-autonym="日本語" data-language-local-name="Japanese" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-no mw-list-item"><a href="https://no.wikipedia.org/wiki/Allmennyttig_organisasjon" title="Allmennyttig organisasjon – Norwegian Bokmål" lang="nb" hreflang="nb" data-title="Allmennyttig organisasjon" data-language-autonym="Norsk bokmål" data-language-local-name="Norwegian Bokmål" class="interlanguage-link-target"><span>Norsk bokmål</span></a></li><li class="interlanguage-link interwiki-uz mw-list-item"><a href="https://uz.wikipedia.org/wiki/Xayriya_jamg%CA%BBarmasi" title="Xayriya jamgʻarmasi – Uzbek" lang="uz" hreflang="uz" data-title="Xayriya jamgʻarmasi" data-language-autonym="Oʻzbekcha / ўзбекча" data-language-local-name="Uzbek" class="interlanguage-link-target"><span>Oʻzbekcha / ўзбекча</span></a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Organizacja_charytatywna" title="Organizacja charytatywna – Polish" lang="pl" hreflang="pl" data-title="Organizacja charytatywna" data-language-autonym="Polski" data-language-local-name="Polish" class="interlanguage-link-target"><span>Polski</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Entidade_filantr%C3%B3pica" title="Entidade filantrópica – Portuguese" lang="pt" hreflang="pt" data-title="Entidade filantrópica" data-language-autonym="Português" data-language-local-name="Portuguese" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%91%D0%BB%D0%B0%D0%B3%D0%BE%D1%82%D0%B2%D0%BE%D1%80%D0%B8%D1%82%D0%B5%D0%BB%D1%8C%D0%BD%D0%B0%D1%8F_%D0%BE%D1%80%D0%B3%D0%B0%D0%BD%D0%B8%D0%B7%D0%B0%D1%86%D0%B8%D1%8F" title="Благотворительная организация – Russian" lang="ru" hreflang="ru" data-title="Благотворительная организация" data-language-autonym="Русский" data-language-local-name="Russian" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-sq mw-list-item"><a href="https://sq.wikipedia.org/wiki/Organizata_e_bamir%C3%ABsis%C3%AB" title="Organizata e bamirësisë – Albanian" lang="sq" hreflang="sq" data-title="Organizata e bamirësisë" data-language-autonym="Shqip" data-language-local-name="Albanian" class="interlanguage-link-target"><span>Shqip</span></a></li><li class="interlanguage-link interwiki-simple mw-list-item"><a href="https://simple.wikipedia.org/wiki/Charitable_organization" title="Charitable organization – Simple English" lang="en-simple" hreflang="en-simple" data-title="Charitable organization" data-language-autonym="Simple English" data-language-local-name="Simple English" class="interlanguage-link-target"><span>Simple English</span></a></li><li class="interlanguage-link interwiki-ckb mw-list-item"><a href="https://ckb.wikipedia.org/wiki/%DA%95%DB%8E%DA%A9%D8%AE%D8%B1%D8%A7%D9%88%DB%95%DB%8C_%D8%AE%DB%8E%D8%B1%D8%AE%D9%88%D8%A7%D8%B2%DB%8C" title="ڕێکخراوەی خێرخوازی – Central Kurdish" lang="ckb" hreflang="ckb" data-title="ڕێکخراوەی خێرخوازی" data-language-autonym="کوردی" data-language-local-name="Central Kurdish" class="interlanguage-link-target"><span>کوردی</span></a></li><li class="interlanguage-link interwiki-sv badge-Q70893996 mw-list-item" title=""><a href="https://sv.wikipedia.org/wiki/V%C3%A4lg%C3%B6renhetsorganisation" title="Välgörenhetsorganisation – Swedish" lang="sv" hreflang="sv" data-title="Välgörenhetsorganisation" data-language-autonym="Svenska" data-language-local-name="Swedish" class="interlanguage-link-target"><span>Svenska</span></a></li><li class="interlanguage-link interwiki-tr mw-list-item"><a href="https://tr.wikipedia.org/wiki/Hay%C4%B1r_kurumu" title="Hayır kurumu – Turkish" lang="tr" hreflang="tr" data-title="Hayır kurumu" data-language-autonym="Türkçe" data-language-local-name="Turkish" class="interlanguage-link-target"><span>Türkçe</span></a></li><li class="interlanguage-link interwiki-uk mw-list-item"><a href="https://uk.wikipedia.org/wiki/%D0%A5%D0%B0%D1%80%D0%B8%D1%82%D0%B0%D1%82%D0%B8%D0%B2%D0%BD%D0%B0_%D0%BE%D1%80%D0%B3%D0%B0%D0%BD%D1%96%D0%B7%D0%B0%D1%86%D1%96%D1%8F" title="Харитативна організація – Ukrainian" lang="uk" hreflang="uk" data-title="Харитативна організація" data-language-autonym="Українська" data-language-local-name="Ukrainian" class="interlanguage-link-target"><span>Українська</span></a></li><li class="interlanguage-link interwiki-vi mw-list-item"><a href="https://vi.wikipedia.org/wiki/T%E1%BB%95_ch%E1%BB%A9c_t%E1%BB%AB_thi%E1%BB%87n" title="Tổ chức từ thiện – Vietnamese" lang="vi" hreflang="vi" data-title="Tổ chức từ thiện" data-language-autonym="Tiếng Việt" data-language-local-name="Vietnamese" class="interlanguage-link-target"><span>Tiếng Việt</span></a></li><li class="interlanguage-link interwiki-wuu mw-list-item"><a href="https://wuu.wikipedia.org/wiki/%E6%85%88%E5%96%84%E7%BB%84%E7%BB%87" title="慈善组织 – Wu" lang="wuu" hreflang="wuu" data-title="慈善组织" data-language-autonym="吴语" data-language-local-name="Wu" class="interlanguage-link-target"><span>吴语</span></a></li><li class="interlanguage-link interwiki-zh-yue mw-list-item"><a href="https://zh-yue.wikipedia.org/wiki/%E6%85%88%E5%96%84%E5%9C%98%E9%AB%94" title="慈善團體 – Cantonese" lang="yue" hreflang="yue" data-title="慈善團體" data-language-autonym="粵語" data-language-local-name="Cantonese" class="interlanguage-link-target"><span>粵語</span></a></li><li class="interlanguage-link interwiki-zh mw-list-item"><a href="https://zh.wikipedia.org/wiki/%E6%85%88%E5%96%84%E7%BB%84%E7%BB%87" title="慈善组织 – Chinese" lang="zh" hreflang="zh" data-title="慈善组织" data-language-autonym="中文" data-language-local-name="Chinese" class="interlanguage-link-target"><span>中文</span></a></li> </ul> <div class="after-portlet after-portlet-lang"><span class="wb-langlinks-edit wb-langlinks-link"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q708676#sitelinks-wikipedia" title="Edit interlanguage links" class="wbc-editpage">Edit links</a></span></div> </div> </div> </div> </header> <div class="vector-page-toolbar"> <div class="vector-page-toolbar-container"> <div id="left-navigation"> <nav aria-label="Namespaces"> <div id="p-associated-pages" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-associated-pages" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-nstab-main" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/Charitable_organization" title="View the content page [c]" accesskey="c"><span>Article</span></a></li><li id="ca-talk" class="vector-tab-noicon mw-list-item"><a href="/wiki/Talk:Charitable_organization" rel="discussion" title="Discuss improvements to the content page [t]" accesskey="t"><span>Talk</span></a></li> </ul> </div> </div> <div id="vector-variants-dropdown" class="vector-dropdown emptyPortlet" > <input type="checkbox" id="vector-variants-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-variants-dropdown" class="vector-dropdown-checkbox " aria-label="Change language variant" > <label id="vector-variants-dropdown-label" for="vector-variants-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" ><span class="vector-dropdown-label-text">English</span> </label> <div class="vector-dropdown-content"> <div id="p-variants" class="vector-menu mw-portlet mw-portlet-variants emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> </div> </div> </nav> </div> <div id="right-navigation" class="vector-collapsible"> <nav aria-label="Views"> <div id="p-views" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-views" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-view" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/Charitable_organization"><span>Read</span></a></li><li id="ca-edit" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Charitable_organization&action=edit" title="Edit this page [e]" accesskey="e"><span>Edit</span></a></li><li id="ca-history" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Charitable_organization&action=history" title="Past revisions of this page [h]" accesskey="h"><span>View history</span></a></li> </ul> </div> </div> </nav> <nav class="vector-page-tools-landmark" aria-label="Page tools"> <div id="vector-page-tools-dropdown" class="vector-dropdown vector-page-tools-dropdown" > <input type="checkbox" id="vector-page-tools-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-tools-dropdown" class="vector-dropdown-checkbox " aria-label="Tools" > <label id="vector-page-tools-dropdown-label" for="vector-page-tools-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" ><span class="vector-dropdown-label-text">Tools</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-tools-unpinned-container" class="vector-unpinned-container"> <div id="vector-page-tools" class="vector-page-tools vector-pinnable-element"> <div class="vector-pinnable-header vector-page-tools-pinnable-header vector-pinnable-header-unpinned" data-feature-name="page-tools-pinned" data-pinnable-element-id="vector-page-tools" data-pinned-container-id="vector-page-tools-pinned-container" data-unpinned-container-id="vector-page-tools-unpinned-container" > <div class="vector-pinnable-header-label">Tools</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-page-tools.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-page-tools.unpin">hide</button> </div> <div id="p-cactions" class="vector-menu mw-portlet mw-portlet-cactions emptyPortlet vector-has-collapsible-items" title="More options" > <div class="vector-menu-heading"> Actions </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-more-view" class="selected vector-more-collapsible-item mw-list-item"><a href="/wiki/Charitable_organization"><span>Read</span></a></li><li id="ca-more-edit" class="vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=Charitable_organization&action=edit" title="Edit this page [e]" accesskey="e"><span>Edit</span></a></li><li id="ca-more-history" class="vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=Charitable_organization&action=history"><span>View history</span></a></li> </ul> </div> </div> <div id="p-tb" class="vector-menu mw-portlet mw-portlet-tb" > <div class="vector-menu-heading"> General </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="t-whatlinkshere" class="mw-list-item"><a href="/wiki/Special:WhatLinksHere/Charitable_organization" title="List of all English Wikipedia pages containing links to this page [j]" accesskey="j"><span>What links here</span></a></li><li id="t-recentchangeslinked" class="mw-list-item"><a href="/wiki/Special:RecentChangesLinked/Charitable_organization" rel="nofollow" title="Recent changes in pages linked from this page [k]" accesskey="k"><span>Related changes</span></a></li><li id="t-upload" class="mw-list-item"><a href="/wiki/Wikipedia:File_Upload_Wizard" title="Upload files [u]" accesskey="u"><span>Upload file</span></a></li><li id="t-specialpages" class="mw-list-item"><a href="/wiki/Special:SpecialPages" title="A list of all special pages [q]" accesskey="q"><span>Special pages</span></a></li><li id="t-permalink" class="mw-list-item"><a href="/w/index.php?title=Charitable_organization&oldid=1258339059" title="Permanent link to this revision of this page"><span>Permanent link</span></a></li><li id="t-info" class="mw-list-item"><a href="/w/index.php?title=Charitable_organization&action=info" title="More information about this page"><span>Page information</span></a></li><li id="t-cite" class="mw-list-item"><a href="/w/index.php?title=Special:CiteThisPage&page=Charitable_organization&id=1258339059&wpFormIdentifier=titleform" title="Information on how to cite this page"><span>Cite this page</span></a></li><li id="t-urlshortener" class="mw-list-item"><a href="/w/index.php?title=Special:UrlShortener&url=https%3A%2F%2Fen.wikipedia.org%2Fwiki%2FCharitable_organization"><span>Get shortened URL</span></a></li><li id="t-urlshortener-qrcode" class="mw-list-item"><a href="/w/index.php?title=Special:QrCode&url=https%3A%2F%2Fen.wikipedia.org%2Fwiki%2FCharitable_organization"><span>Download QR code</span></a></li> </ul> </div> </div> <div id="p-coll-print_export" class="vector-menu mw-portlet mw-portlet-coll-print_export" > <div class="vector-menu-heading"> Print/export </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="coll-download-as-rl" class="mw-list-item"><a href="/w/index.php?title=Special:DownloadAsPdf&page=Charitable_organization&action=show-download-screen" title="Download this page as a PDF file"><span>Download as PDF</span></a></li><li id="t-print" class="mw-list-item"><a href="/w/index.php?title=Charitable_organization&printable=yes" title="Printable version of this page [p]" accesskey="p"><span>Printable version</span></a></li> </ul> </div> </div> <div id="p-wikibase-otherprojects" class="vector-menu mw-portlet mw-portlet-wikibase-otherprojects" > <div class="vector-menu-heading"> In other projects </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="wb-otherproject-link wb-otherproject-commons mw-list-item"><a href="https://commons.wikimedia.org/wiki/Category:Charitable_organizations" hreflang="en"><span>Wikimedia Commons</span></a></li><li id="t-wikibase" class="wb-otherproject-link wb-otherproject-wikibase-dataitem mw-list-item"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q708676" title="Structured data on this page hosted by Wikidata [g]" accesskey="g"><span>Wikidata item</span></a></li> </ul> </div> </div> </div> </div> </div> </div> </nav> </div> </div> </div> <div class="vector-column-end"> <div class="vector-sticky-pinned-container"> <nav class="vector-page-tools-landmark" aria-label="Page tools"> <div id="vector-page-tools-pinned-container" class="vector-pinned-container"> </div> </nav> <nav class="vector-appearance-landmark" aria-label="Appearance"> <div id="vector-appearance-pinned-container" class="vector-pinned-container"> <div id="vector-appearance" class="vector-appearance vector-pinnable-element"> <div class="vector-pinnable-header vector-appearance-pinnable-header vector-pinnable-header-pinned" data-feature-name="appearance-pinned" data-pinnable-element-id="vector-appearance" data-pinned-container-id="vector-appearance-pinned-container" data-unpinned-container-id="vector-appearance-unpinned-container" > <div class="vector-pinnable-header-label">Appearance</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-appearance.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-appearance.unpin">hide</button> </div> </div> </div> </nav> </div> </div> <div id="bodyContent" class="vector-body" aria-labelledby="firstHeading" data-mw-ve-target-container> <div class="vector-body-before-content"> <div class="mw-indicators"> </div> <div id="siteSub" class="noprint">From Wikipedia, the free encyclopedia</div> </div> <div id="contentSub"><div id="mw-content-subtitle"></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="en" dir="ltr"><div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">Nonprofit organization with charitable purpose</div> <style data-mw-deduplicate="TemplateStyles:r1236090951">.mw-parser-output .hatnote{font-style:italic}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable">For other uses, see <a href="/wiki/Charity_(disambiguation)" class="mw-redirect mw-disambig" title="Charity (disambiguation)">Charity (disambiguation)</a>.</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Not to be confused with <a href="/wiki/Charites" title="Charites">Charites</a>.</div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Universal_North_Building.JPG" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/c/c6/Universal_North_Building.JPG/220px-Universal_North_Building.JPG" decoding="async" width="220" height="126" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/c6/Universal_North_Building.JPG/330px-Universal_North_Building.JPG 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/c6/Universal_North_Building.JPG/440px-Universal_North_Building.JPG 2x" data-file-width="3223" data-file-height="1843" /></a><figcaption><a href="/wiki/American_Cancer_Society" title="American Cancer Society">American Cancer Society</a> offices in <a href="/wiki/Washington,_D.C." title="Washington, D.C.">Washington, D.C.</a></figcaption></figure> <p>A <b>charitable organization</b><sup id="cite_ref-Reiling_1958_525–598_1-0" class="reference"><a href="#cite_note-Reiling_1958_525–598-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> or <b>charity</b> is an organization whose primary objectives are <a href="/wiki/Philanthropy" title="Philanthropy">philanthropy</a> and social <a href="/wiki/Well-being" title="Well-being">well-being</a> (e.g. <a href="/wiki/Education" title="Education">educational</a>, <a href="/wiki/Religion" title="Religion">religious</a> or other activities serving the <a href="/wiki/Public_interest" title="Public interest">public interest</a> or <a href="/wiki/Common_good" title="Common good">common good</a>). </p><p>The legal definition of a charitable organization (and of charity) varies between countries and in some instances regions of the country. The <a href="/wiki/Charity_regulators" title="Charity regulators">regulation</a>, 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.<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> However, some charitable organizations have come under scrutiny for spending a disproportionate amount of their income to pay the salaries of their leadership. </p> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:UFF_Jyv%C3%A4skyl%C3%A4.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/c/c0/UFF_Jyv%C3%A4skyl%C3%A4.jpg/220px-UFF_Jyv%C3%A4skyl%C3%A4.jpg" decoding="async" width="220" height="187" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/c0/UFF_Jyv%C3%A4skyl%C3%A4.jpg/330px-UFF_Jyv%C3%A4skyl%C3%A4.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/c0/UFF_Jyv%C3%A4skyl%C3%A4.jpg/440px-UFF_Jyv%C3%A4skyl%C3%A4.jpg 2x" data-file-width="3424" data-file-height="2912" /></a><figcaption>The <a href="/wiki/Second-hand_shop" title="Second-hand shop">second-hand shop</a> of UFF (<i>U-landshjälp från Folk till Folk i Finland</i>), a non-profit and non-governmental humanitarian foundation,<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> in <a href="/wiki/Jyv%C3%A4skyl%C3%A4" title="Jyväskylä">Jyväskylä</a>, <a href="/wiki/Finland" title="Finland">Finland</a></figcaption></figure> <p>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 <a href="/wiki/Charity_evaluators" class="mw-redirect" title="Charity evaluators">charity evaluators</a>. This information can impact a charity's reputation with donors and societies, and thus the charity's financial gains. </p><p>Charitable organizations often depend partly on donations from businesses. Such donations to charitable organizations represent a major form of corporate philanthropy.<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p><p>To meet the exempt organizational test requirements, a charity has to be exclusively organized and operated,<sup id="cite_ref-Reiling_1958_525–598_1-1" class="reference"><a href="#cite_note-Reiling_1958_525–598-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> and to receive and pass the <a href="/wiki/Tax_exemption" title="Tax exemption">exemption</a> test, a charitable organization must follow the public interest and all exempt income should be for the public interest.<sup id="cite_ref-Reiling_1958_525–598_1-2" class="reference"><a href="#cite_note-Reiling_1958_525–598-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> For example, in many countries of the <a href="/wiki/Commonwealth_of_Nations" title="Commonwealth of Nations">Commonwealth</a>, charitable organizations must demonstrate that they provide a <a href="/wiki/Public_benefit" class="mw-redirect" title="Public benefit">public benefit</a>.<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="History">History</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Charitable_organization&action=edit&section=1" title="Edit section: History"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1251242444">.mw-parser-output .ambox{border:1px solid #a2a9b1;border-left:10px solid #36c;background-color:#fbfbfb;box-sizing:border-box}.mw-parser-output .ambox+link+.ambox,.mw-parser-output .ambox+link+style+.ambox,.mw-parser-output .ambox+link+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+style+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+link+.ambox{margin-top:-1px}html body.mediawiki .mw-parser-output .ambox.mbox-small-left{margin:4px 1em 4px 0;overflow:hidden;width:238px;border-collapse:collapse;font-size:88%;line-height:1.25em}.mw-parser-output .ambox-speedy{border-left:10px solid #b32424;background-color:#fee7e6}.mw-parser-output .ambox-delete{border-left:10px solid #b32424}.mw-parser-output .ambox-content{border-left:10px solid #f28500}.mw-parser-output .ambox-style{border-left:10px solid #fc3}.mw-parser-output .ambox-move{border-left:10px solid #9932cc}.mw-parser-output .ambox-protection{border-left:10px solid #a2a9b1}.mw-parser-output .ambox .mbox-text{border:none;padding:0.25em 0.5em;width:100%}.mw-parser-output .ambox .mbox-image{border:none;padding:2px 0 2px 0.5em;text-align:center}.mw-parser-output .ambox .mbox-imageright{border:none;padding:2px 0.5em 2px 0;text-align:center}.mw-parser-output .ambox .mbox-empty-cell{border:none;padding:0;width:1px}.mw-parser-output .ambox .mbox-image-div{width:52px}@media(min-width:720px){.mw-parser-output .ambox{margin:0 10%}}@media print{body.ns-0 .mw-parser-output .ambox{display:none!important}}</style><table class="box-Globalize plainlinks metadata ambox ambox-content ambox-globalize" role="presentation"><tbody><tr><td class="mbox-image"><div class="mbox-image-div"><span typeof="mw:File"><span><img alt="Globe icon." src="//upload.wikimedia.org/wikipedia/commons/thumb/b/bd/Ambox_globe_content.svg/48px-Ambox_globe_content.svg.png" decoding="async" width="48" height="40" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/bd/Ambox_globe_content.svg/73px-Ambox_globe_content.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/bd/Ambox_globe_content.svg/97px-Ambox_globe_content.svg.png 2x" data-file-width="350" data-file-height="290" /></span></span></div></td><td class="mbox-text"><div class="mbox-text-span">The examples and perspective in this article <b>deal primarily with <a href="/wiki/English-speaking_world" title="English-speaking world">the English-speaking world</a> and do not represent a <a href="/wiki/Wikipedia:WikiProject_Countering_systemic_bias" title="Wikipedia:WikiProject Countering systemic bias">worldwide view</a> of the subject</b>.<span class="hide-when-compact"> You may <a class="external text" href="https://en.wikipedia.org/w/index.php?title=Charitable_organization&action=edit">improve this article</a>, discuss the issue on the <a href="/wiki/Talk:Charitable_organization" title="Talk:Charitable organization">talk page</a>, or <a href="/wiki/Wikipedia:Article_wizard" title="Wikipedia:Article wizard">create a new article</a>, as appropriate.</span> <span class="date-container"><i>(<span class="date">September 2018</span>)</i></span><span class="hide-when-compact"><i> (<small><a href="/wiki/Help:Maintenance_template_removal" title="Help:Maintenance template removal">Learn how and when to remove this message</a></small>)</i></span></div></td></tr></tbody></table> <div class="mw-heading mw-heading3"><h3 id="Early_systems">Early systems</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Charitable_organization&action=edit&section=2" title="Edit section: Early systems"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Until the mid-18th century, charity was mainly distributed through religious structures (such as the <a href="/wiki/Act_for_the_Relief_of_the_Poor_1601" class="mw-redirect" title="Act for the Relief of the Poor 1601">English Poor Laws of 1601</a>), <a href="/wiki/Almshouse" title="Almshouse">almshouses</a>, and bequests from the rich. Christianity, Judaism, and Islam incorporated significant charitable elements from their very beginnings,<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> and <i>dāna</i> (alms-giving) has a long tradition in Hinduism, Jainism, Buddhism, and Sikhism. Charities provided education, health, housing, and even prisons. Almshouses were established throughout <a href="/wiki/Europe" title="Europe">Europe</a> in the <a href="/wiki/Early_Middle_Ages" title="Early Middle Ages">Early Middle Ages</a> to provide a place of residence for the poor, old, and distressed people; <a href="/wiki/Athelstan_of_England" class="mw-redirect" title="Athelstan of England">King Athelstan</a> of England (reigned 924–939) founded the first recorded almshouse in <a href="/wiki/York" title="York">York</a> in the 10th century.<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Enlightenment_charity">Enlightenment charity</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Charitable_organization&action=edit&section=3" title="Edit section: Enlightenment charity"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/File:Foundling_Hospital.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/7/75/Foundling_Hospital.jpg/220px-Foundling_Hospital.jpg" decoding="async" width="220" height="150" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/75/Foundling_Hospital.jpg/330px-Foundling_Hospital.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/75/Foundling_Hospital.jpg/440px-Foundling_Hospital.jpg 2x" data-file-width="582" data-file-height="396" /></a><figcaption>The <a href="/wiki/Foundling_Hospital" title="Foundling Hospital">Foundling Hospital</a>, whose building has been demolished</figcaption></figure> <p>During the <a href="/wiki/Enlightenment_era" class="mw-redirect" title="Enlightenment era">Enlightenment era</a>, charitable and <a href="/wiki/Philanthropy" title="Philanthropy">philanthropic activity</a> among <a href="/wiki/Voluntary_association" title="Voluntary association">voluntary associations</a> and affluent benefactors became a widespread cultural practice. Societies, <a href="/wiki/Gentlemen%27s_club" title="Gentlemen's club">gentlemen's clubs</a>, and <a href="/wiki/Mutual_organization" title="Mutual organization">mutual associations</a> began to flourish in <a href="/wiki/England" title="England">England</a>, 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 the middle of the 18th century.<sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> </p><p>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 <a href="/wiki/London" title="London">London</a>, <a href="/wiki/Captain_(nautical)" class="mw-redirect" title="Captain (nautical)">Captain</a> <a href="/wiki/Thomas_Coram" title="Thomas Coram">Thomas Coram</a> set up the <a href="/wiki/Foundling_Hospital" title="Foundling Hospital">Foundling Hospital</a> in 1741 to care for these unwanted orphans in Lamb's Conduit Fields, <a href="/wiki/Bloomsbury" title="Bloomsbury">Bloomsbury</a>. This institution, the world's first of its kind,<sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> served as the precedent for incorporated associational charities in general.<sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> </p> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Charit%C3%A9_-_Antoine-Alexandre_Morel.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/9/99/Charit%C3%A9_-_Antoine-Alexandre_Morel.jpg/220px-Charit%C3%A9_-_Antoine-Alexandre_Morel.jpg" decoding="async" width="220" height="171" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/99/Charit%C3%A9_-_Antoine-Alexandre_Morel.jpg/330px-Charit%C3%A9_-_Antoine-Alexandre_Morel.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/99/Charit%C3%A9_-_Antoine-Alexandre_Morel.jpg/440px-Charit%C3%A9_-_Antoine-Alexandre_Morel.jpg 2x" data-file-width="980" data-file-height="763" /></a><figcaption>Painting by Antoine-Alexandre Morel (1765–1829) depicting charity during the Enlightenment era</figcaption></figure> <p>Another notable philanthropist of the Enlightenment era, <a href="/wiki/Jonas_Hanway" title="Jonas Hanway">Jonas Hanway</a>, established <a href="/wiki/The_Marine_Society" title="The Marine Society">The Marine Society</a> in 1756 as the first seafarers' charity, aiming to aid the recruitment of men into the <a href="/wiki/Royal_Navy" title="Royal Navy">navy</a>.<sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> By 1763, the Society had enlisted over 10,000 men, and an <a href="/wiki/Act_of_Parliament" class="mw-redirect" title="Act of Parliament">Act of Parliament</a> incorporated it in 1772. Hanway also played a key role in founding the <a href="/wiki/Magdalen_Hospital" class="mw-redirect" title="Magdalen Hospital">Magdalen Hospital</a> to rehabilitate <a href="/wiki/Prostitute" class="mw-redirect" title="Prostitute">prostitutes</a>. 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 <a href="/wiki/Royal_charter" title="Royal charter">royal charter</a>. </p><p>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 the <a href="/wiki/History_of_slavery" title="History of slavery">slave trade</a> throughout the <a href="/wiki/British_Empire" title="British Empire">British Empire</a> and its extensive sphere of influence.<sup id="cite_ref-12" class="reference"><a href="#cite_note-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> (However, this process was quite lengthy, concluding when <a href="/wiki/Slavery_in_Saudi_Arabia" title="Slavery in Saudi Arabia">slavery in Saudi Arabia</a> was abolished slavery in 1962.) </p><p>The Enlightenment era also witnessed a growing philosophical debate between those advocating for state intervention and those believing that <a href="/wiki/Private_foundation" title="Private foundation">private charities</a> should provide welfare. The political economist, Reverend <a href="/wiki/Thomas_Malthus" class="mw-redirect" title="Thomas Malthus">Thomas Malthus</a> (1766–1834), criticized <a href="/wiki/Poor_relief" title="Poor relief">poor relief</a> for paupers on economic and moral grounds and proposed leaving charity entirely to the private sector.<sup id="cite_ref-13" class="reference"><a href="#cite_note-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> His views became highly influential and informed the <a href="/wiki/Victorian_era" title="Victorian era">Victorian</a> <i>laissez-faire</i> attitude toward state intervention for the poor. </p> <div class="mw-heading mw-heading3"><h3 id="Growth_during_the_19th_century">Growth during the 19th century</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Charitable_organization&action=edit&section=4" title="Edit section: Growth during the 19th century"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>During the 19th century, a profusion of charitable organizations emerged to alleviate the awful conditions of the <a href="/wiki/Working_class" title="Working class">working class</a> in the <a href="/wiki/Slums" class="mw-redirect" title="Slums">slums</a>. The <a href="/wiki/Labourer%27s_Friend_Society" title="Labourer's Friend Society">Labourer's Friend Society</a>, chaired by <a href="/wiki/Lord_Shaftesbury" class="mw-redirect" title="Lord Shaftesbury">Lord Shaftesbury</a> 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 <a href="/wiki/Allotment_(gardening)" title="Allotment (gardening)">allotment</a> movement. In 1844, it became the first <a href="/wiki/Model_Dwellings_Company" class="mw-redirect" title="Model Dwellings Company">Model Dwellings Company</a> – 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 <a href="/wiki/Housing_associations" class="mw-redirect" title="Housing associations">housing associations</a>, a philanthropic endeavor that flourished in the second half of the nineteenth century, brought about by the growth of the <a href="/wiki/Middle_class" title="Middle class">middle class</a>. Later associations included the <a href="/wiki/Peabody_Trust" title="Peabody Trust">Peabody Trust</a> (originating in 1862) and the <a href="/wiki/Guinness_Trust" class="mw-redirect" title="Guinness Trust">Guinness Trust</a> (founded in 1890). The principle of philanthropic intention with <a href="/wiki/Capitalism" title="Capitalism">capitalist</a> return was given the label "five percent philanthropy".<sup id="cite_ref-Tarn_14-0" class="reference"><a href="#cite_note-Tarn-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> </p> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Carnegie-1903.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/2/2a/Carnegie-1903.jpg/220px-Carnegie-1903.jpg" decoding="async" width="220" height="294" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/2/2a/Carnegie-1903.jpg 1.5x" data-file-width="322" data-file-height="431" /></a><figcaption><a href="/wiki/Andrew_Carnegie" title="Andrew Carnegie">Andrew Carnegie</a>'s philanthropy. <i><a href="/wiki/Puck_(magazine)" title="Puck (magazine)">Puck</a></i> magazine cartoon by <a href="/wiki/Louis_Dalrymple" title="Louis Dalrymple">Louis Dalrymple</a>, 1903.</figcaption></figure> <p>There was strong growth in municipal charities. The Brougham Commission led to the <a href="/wiki/Municipal_Corporations_Act_1835" title="Municipal Corporations Act 1835">Municipal Corporations Act 1835</a>, which reorganized multiple local charities by incorporating them into single entities under supervision from the <a href="/wiki/Local_government" title="Local government">local government</a>. </p><p>Charities at the time, including the <a href="/wiki/Charity_Organization_Society" class="mw-redirect" title="Charity Organization Society">Charity Organization Society</a> (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 the perceived <a href="/wiki/Moral_hazard" title="Moral hazard">demoralizing effect</a>. 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.<sup id="cite_ref-15" class="reference"><a href="#cite_note-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> </p><p><a href="/wiki/Philanthropy" title="Philanthropy">Philanthropy</a> became a very fashionable activity among the expanding middle classes in Britain and America. <a href="/wiki/Octavia_Hill" title="Octavia Hill">Octavia Hill</a> (1838–1912) and <a href="/wiki/John_Ruskin" title="John Ruskin">John Ruskin</a> (1819–1900) were important forces behind the development of <a href="/wiki/Social_housing" class="mw-redirect" title="Social housing">social housing</a>, and <a href="/wiki/Andrew_Carnegie" title="Andrew Carnegie">Andrew Carnegie</a> (1835–1919) exemplified the large-scale philanthropy of the newly rich in industrialized America. In <i><a href="/wiki/Gospel_of_Wealth" class="mw-redirect" title="Gospel of Wealth">Gospel of Wealth</a></i> (1889), Carnegie wrote about the responsibilities of great wealth and the importance of social justice. He established <a href="/wiki/Public_library" title="Public library">public libraries</a> throughout English-speaking countries<sup id="cite_ref-16" class="reference"><a href="#cite_note-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup> and contributed large sums to schools and universities.<sup id="cite_ref-17" class="reference"><a href="#cite_note-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup> A little over ten years after his retirement, Carnegie had given away over 90% of his fortune.<sup id="cite_ref-18" class="reference"><a href="#cite_note-18"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup> </p><p>Towards the end of the 19th century, with the advent of the <a href="/wiki/New_liberalism_(ideology)" title="New liberalism (ideology)">New Liberalism</a> and the innovative work of <a href="/wiki/Charles_Booth_(philanthropist)" class="mw-redirect" title="Charles Booth (philanthropist)">Charles Booth</a> in documenting working-class life in <a href="/wiki/London" title="London">London</a>, attitudes towards poverty began to change. This led to the first <a href="/wiki/Social_liberalism" title="Social liberalism">social liberal</a> <a href="/wiki/Welfare_state" title="Welfare state">welfare reforms</a>, including the provision of <a href="/wiki/Old_Age_Pensions_Act_1908" title="Old Age Pensions Act 1908">old age pensions</a><sup id="cite_ref-static_19-0" class="reference"><a href="#cite_note-static-19"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup> and free school-meals.<sup id="cite_ref-20" class="reference"><a href="#cite_note-20"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Since_1901">Since 1901</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Charitable_organization&action=edit&section=5" title="Edit section: Since 1901"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>During the 20th century, charitable organizations such as <a href="/wiki/Oxfam" title="Oxfam">Oxfam</a> (established in 1947), <a href="/wiki/Care_International" class="mw-redirect" title="Care International">Care International</a>, and <a href="/wiki/Amnesty_International" title="Amnesty International">Amnesty International</a> expanded greatly, becoming large, multinational <a href="/wiki/Non-governmental_organizations" class="mw-redirect" title="Non-governmental organizations">non-governmental organizations</a> with very large budgets. </p> <div class="mw-heading mw-heading3"><h3 id="Since_the_21st_century">Since the 21st century</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Charitable_organization&action=edit&section=6" title="Edit section: Since the 21st century"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>With the advent of the Internet, charitable organizations established a presence on online <a href="/wiki/Social_media" title="Social media">social media</a> platforms and began initiatives such as cyber-based <a href="/wiki/Humanitarian_Crowdfunding" class="mw-redirect" title="Humanitarian Crowdfunding">humanitarian crowdfunding</a>, exemplified by platforms like <a href="/wiki/GoFundMe" title="GoFundMe">GoFundMe</a>. </p> <div class="mw-heading mw-heading2"><h2 id="By_jurisdiction">By jurisdiction</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Charitable_organization&action=edit&section=7" title="Edit section: By jurisdiction"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Australia">Australia</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Charitable_organization&action=edit&section=8" title="Edit section: Australia"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The definition of charity in Australia is derived from English common law, originally from the <a href="/wiki/The_Charitable_Uses_Act_1601" class="mw-redirect" title="The Charitable Uses Act 1601">Charitable Uses Act 1601</a>, and then through several centuries of case law based upon it. In 2002, 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 <i>Charities Bill 2003</i>, 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 a Board of Taxation inquiry to consult with charities on the bill. However, due to widespread criticism from charities, the government abandoned the bill. </p><p>Subsequently, the government introduced the <i>Extension of Charitable Purpose Act 2004</i>. 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.<sup id="cite_ref-21" class="reference"><a href="#cite_note-21"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup> </p><p>To publicly raise funds, 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 <a href="/wiki/Office_of_Fair_Trading" title="Office of Fair Trading">Office of Fair Trading</a>.<sup id="cite_ref-22" class="reference"><a href="#cite_note-22"><span class="cite-bracket">[</span>22<span class="cite-bracket">]</span></a></sup> 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 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. </p><p>The <a href="/wiki/Australian_Charities_and_Not-For-Profits_Commission" class="mw-redirect" title="Australian Charities and Not-For-Profits Commission">Australian Charities and Not-For-Profits Commission</a> (ACNC) commenced operations in December 2012. It regulates approximately 56,000 <a href="/wiki/Non-profit_organization" class="mw-redirect" title="Non-profit organization">non-profit organizations</a> with <a href="/wiki/Tax_exemption" title="Tax exemption">tax-exempt</a> status, along with around 600,000 other NPOs in total, seeking to standardize state-based fund-raising laws.<sup id="cite_ref-23" class="reference"><a href="#cite_note-23"><span class="cite-bracket">[</span>23<span class="cite-bracket">]</span></a></sup> </p><p>A <b>Public Benevolent Institution</b> (PBI) 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.<sup id="cite_ref-24" class="reference"><a href="#cite_note-24"><span class="cite-bracket">[</span>24<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-25" class="reference"><a href="#cite_note-25"><span class="cite-bracket">[</span>25<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Canada">Canada</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Charitable_organization&action=edit&section=9" title="Edit section: Canada"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Charitable_organization_(Canada)" title="Charitable organization (Canada)">Charitable organization (Canada)</a></div> <p>Charities in Canada need to be registered with the Charities Directorate<sup id="cite_ref-26" class="reference"><a href="#cite_note-26"><span class="cite-bracket">[</span>26<span class="cite-bracket">]</span></a></sup> of the <a href="/wiki/Canada_Revenue_Agency" title="Canada Revenue Agency">Canada Revenue Agency</a>. According to the Canada Revenue Agency:<sup id="cite_ref-27" class="reference"><a href="#cite_note-27"><span class="cite-bracket">[</span>27<span class="cite-bracket">]</span></a></sup> </p> <blockquote> <p>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: </p> <ul><li>its activities and purposes provide a tangible benefit to the public.</li> <li>those eligible for benefits are either the public as a whole or a significant section of it. They should not be a restricted group or one where members share a private connection, such as social clubs or professional associations with specific memberships.</li> <li>the charity's activities must be legal and must not be contrary to public policy.</li></ul><p> To register as a charity, 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.</p></blockquote> <div class="mw-heading mw-heading3"><h3 id="France">France</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Charitable_organization&action=edit&section=10" title="Edit section: France"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Most French charities are registered under the statute of <i>loi d'association de 1901,</i> a type of legal entity for non-profit NGOs. This statute is extremely common in <a href="/wiki/France" title="France">France</a> for any type of group that wants to be institutionalized (sports clubs, book clubs, support groups...), as it is very easy to set up and requires very little documentation. However, for an organization under the statute of <i>loi 1901</i> to be considered a charity, it has to file with the authorities to come under the label of <i>"association d'utilité publique",</i> which means "NGO acting for the public interest". This label gives the NGO some tax exemptions.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (June 2020)">citation needed</span></a></i>]</sup> </p> <div class="mw-heading mw-heading3"><h3 id="Hungary">Hungary</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Charitable_organization&action=edit&section=11" title="Edit section: Hungary"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Hungary" title="Hungary">Hungary</a>, charitable organizations are referred to as "public-benefit organizations" (<a href="/wiki/Hungarian_language" title="Hungarian language">Hungarian</a>: <i lang="hu">közhasznú szervezet</i>). The term was introduced on 1 January 1997 through the <a href="/wiki/Act_of_Parliament" class="mw-redirect" title="Act of Parliament">Act</a> on Public Benefit Organizations.<sup id="cite_ref-28" class="reference"><a href="#cite_note-28"><span class="cite-bracket">[</span>28<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="India">India</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Charitable_organization&action=edit&section=12" title="Edit section: India"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Under Indian law, legal entities such as charitable organizations, corporations, and managing bodies have been given the status of "<a href="/wiki/Legal_person#India" title="Legal person">legal persons</a>" with legal rights, such as the right to sue and be sued, and the right to own and transfer property.<sup id="cite_ref-IndiaLaw_29-0" class="reference"><a href="#cite_note-IndiaLaw-29"><span class="cite-bracket">[</span>29<span class="cite-bracket">]</span></a></sup> Indian charitable organizations with this status include <a href="/wiki/Sir_Ratan_Tata_Trust" title="Sir Ratan Tata Trust">Sir Ratan Tata Trust</a>. </p> <div class="mw-heading mw-heading3"><h3 id="Ireland">Ireland</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Charitable_organization&action=edit&section=13" title="Edit section: Ireland"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In Ireland, the Charities Act (2009) legislated the establishment of a "Charities Regulatory Authority", and the <a href="/wiki/Charities_Regulator" title="Charities Regulator">Charities Regulator</a> was subsequently created via a ministerial order in 2014.<sup id="cite_ref-30" class="reference"><a href="#cite_note-30"><span class="cite-bracket">[</span>30<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-31" class="reference"><a href="#cite_note-31"><span class="cite-bracket">[</span>31<span class="cite-bracket">]</span></a></sup> 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 <a href="/wiki/Revenue_Commissioners" title="Revenue Commissioners">Revenue Commissioners</a>.<sup id="cite_ref-32" class="reference"><a href="#cite_note-32"><span class="cite-bracket">[</span>32<span class="cite-bracket">]</span></a></sup> Such organizations would have a CHY number from the Revenue Commissioners, a CRO number from the <a href="/wiki/Companies_Registration_Office_(Ireland)" title="Companies Registration Office (Ireland)">Companies Registration Office</a>, and a charity number from the Charities Regulator. </p><p>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.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (May 2021)">citation needed</span></a></i>]</sup> </p> <div class="mw-heading mw-heading3"><h3 id="Nigeria">Nigeria</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Charitable_organization&action=edit&section=14" title="Edit section: Nigeria"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Charitable organizations in Nigeria are registerable under "Part C" of the <a href="/wiki/Companies_and_Allied_Matters_Act,_2020" title="Companies and Allied Matters Act, 2020">Companies and Allied Matters Act, 2020</a>. Under the law, the <a href="/wiki/Corporate_Affairs_Commission,_Nigeria" title="Corporate Affairs Commission, Nigeria">Corporate Affairs Commission, Nigeria</a>, being the official Nigerian Corporate Registry, is empowered to maintain and regulate the formation, operation, and dissolution of charitable organizations in Nigeria.<sup id="cite_ref-33" class="reference"><a href="#cite_note-33"><span class="cite-bracket">[</span>33<span class="cite-bracket">]</span></a></sup> Charitable organizations in Nigeria are exempted under §25(c) of the <a href="/w/index.php?title=Companies_Income_Tax_Act_(CITA)_Cap._C21_LFN_2004_(as_amended)&action=edit&redlink=1" class="new" title="Companies Income Tax Act (CITA) Cap. C21 LFN 2004 (as amended) (page does not exist)">Companies Income Tax Act (CITA) Cap. C21 LFN 2004 (as amended)</a>, which exempts from income tax corporate organizations engaged wholly in ecclesiastical, charitable, or educational activities.<sup id="cite_ref-34" class="reference"><a href="#cite_note-34"><span class="cite-bracket">[</span>34<span class="cite-bracket">]</span></a></sup> Similarly, §3 of the <a href="/w/index.php?title=Value_Added_Tax_Act_(VATA)_Cap._V1_LFN_2004_(as_amended)&action=edit&redlink=1" class="new" title="Value Added Tax Act (VATA) Cap. V1 LFN 2004 (as amended) (page does not exist)">Value Added Tax Act (VATA) Cap. V1 LFN 2004 (as amended)</a>, 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. </p> <div class="mw-heading mw-heading3"><h3 id="Poland">Poland</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Charitable_organization&action=edit&section=15" title="Edit section: Poland"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>A public benefit organization (<a href="/wiki/Polish_language" title="Polish language">Polish</a>: <i lang="pl">organizacja pożytku publicznego</i>, often abbreviated as OPP) is a term used in <a href="/wiki/Polish_law" class="mw-redirect" title="Polish law">Polish law</a>. It was introduced on 1 January 2004 by the statute on <a href="/wiki/Public_good_(economics)" title="Public good (economics)">public good</a> activity and <a href="/wiki/Volunteering" title="Volunteering">volunteering</a>. Charitable organizations of public good are allowed to receive 1.5% of <a href="/wiki/Income_tax" title="Income tax">income tax</a> from individuals, making them "tax-deductible organizations". To receive such status, an organization has to be a <a href="/wiki/Non-governmental_organization" title="Non-governmental organization">non-governmental organization</a>, with political parties and trade unions not qualifying. The organization must also be involved in specific activities related to 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. </p><p>Polish charitable organizations with this status include <a href="/wiki/Zwi%C4%85zek_Harcerstwa_Polskiego" class="mw-redirect" title="Związek Harcerstwa Polskiego">Związek Harcerstwa Polskiego</a>, the <a href="/wiki/Great_Orchestra_of_Christmas_Charity" title="Great Orchestra of Christmas Charity">Great Orchestra of Christmas Charity</a>, <a href="/wiki/KARTA_Center" title="KARTA Center">KARTA Center</a>, the <a href="/wiki/Institute_of_Public_Affairs,_Poland" title="Institute of Public Affairs, Poland">Institute of Public Affairs</a>, the <a href="/wiki/Silesian_Fantasy_Club" class="mw-redirect" title="Silesian Fantasy Club">Silesian Fantasy Club</a>, the <a href="/wiki/Polish_Historical_Society_(Polish)" class="mw-redirect" title="Polish Historical Society (Polish)">Polish Historical Society</a>, and the Polish chapter of the <a href="/wiki/Wikimedia_Foundation" title="Wikimedia Foundation">Wikimedia Foundation</a>. </p> <div class="mw-heading mw-heading3"><h3 id="Singapore">Singapore</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Charitable_organization&action=edit&section=16" title="Edit section: Singapore"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The legal framework in <a href="/wiki/Singapore" title="Singapore">Singapore</a> is regulated by the Singapore Charities Act (Chapter 37).<sup id="cite_ref-35" class="reference"><a href="#cite_note-35"><span class="cite-bracket">[</span>35<span class="cite-bracket">]</span></a></sup> Charities in Singapore must be registered with the Charities Directorate of the <a href="/wiki/Ministry_of_Community_Development,_Youth_and_Sports" title="Ministry of Community Development, Youth and Sports">Ministry of Community Development, Youth and Sports</a>.<sup id="cite_ref-36" class="reference"><a href="#cite_note-36"><span class="cite-bracket">[</span>36<span class="cite-bracket">]</span></a></sup> One can also <a href="/wiki/List_of_voluntary_welfare_organisations_in_Singapore" class="mw-redirect" title="List of voluntary welfare organisations in Singapore">find specific organizations</a> that are members of the <a href="/wiki/National_Council_of_Social_Service" title="National Council of Social Service">National Council of Social Service</a> (NCSS), which is operated by the <a href="/wiki/Ministry_of_Social_and_Family_Development" title="Ministry of Social and Family Development">Ministry of Social and Family Development</a>. </p> <div class="mw-heading mw-heading3"><h3 id="Ukraine">Ukraine</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Charitable_organization&action=edit&section=17" title="Edit section: Ukraine"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>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. </p><p>According to Ukrainian law, there are three forms of charitable organizations: </p> <ul><li>A "charitable society" is a charitable organization created by at least two founders and operates based on the charter or statute.</li> <li>A "charitable institution" is a type of charitable trust that acts based on the constituent or founding act. This charitable organization's founding act defines the assets that one or several founders transfer to achieve the goals of charitable activity, along with any income from such assets. A constituent act of a charitable institution may be contained in a will or testament. The founder or founders of the charitable institution do not participate in the management of such a charitable organization.</li> <li>A "charitable fund" or "charitable foundation" is a charitable organization that operates based on the charter, has participants or members, and is managed by them. Participants or members are not obliged to transfer any assets to such an organization to achieve the goals of charitable activity. A charitable foundation can be created by one or several founders. The assets of a charitable fund can be formed by participants and/or other benefactors.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (April 2019)">citation needed</span></a></i>]</sup></li></ul> <p>The <a href="/wiki/Ministry_of_Justice_of_Ukraine" class="mw-redirect" title="Ministry of Justice of Ukraine">Ministry of Justice of Ukraine</a> is the main registration authority for charitable organization registration and constitution.<sup id="cite_ref-37" class="reference"><a href="#cite_note-37"><span class="cite-bracket">[</span>37<span class="cite-bracket">]</span></a></sup> Individuals and legal entities, except for public authorities and <a href="/wiki/Local_government" title="Local government">local governments</a>, 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. <a href="/wiki/Alien_(law)" title="Alien (law)">Aliens</a> (non-Ukrainian citizens and legal entities, corporations, or non-governmental organizations) can be the founders and members of philanthropic organizations in Ukraine. </p><p>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. </p><p>Legalization is required for international charitable funds to operate in Ukraine.<sup class="noprint Inline-Template" style="margin-left:0.1em; white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Please_clarify" title="Wikipedia:Please clarify"><span title="(April 2019)">clarification needed</span></a></i>]</sup> </p> <div class="mw-heading mw-heading3"><h3 id="United_Kingdom">United Kingdom</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Charitable_organization&action=edit&section=18" title="Edit section: United Kingdom"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Charity law in the UK varies among (i) <a href="/wiki/England" title="England">England</a> and <a href="/wiki/Wales" title="Wales">Wales</a>, (ii) <a href="/wiki/Scotland" title="Scotland">Scotland</a> and (iii) <a href="/wiki/Northern_Ireland" title="Northern Ireland">Northern Ireland</a>, but 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 <i>bona fide</i> charities but do not appear on a public register.<sup id="cite_ref-38" class="reference"><a href="#cite_note-38"><span class="cite-bracket">[</span>38<span class="cite-bracket">]</span></a></sup> The registers are maintained by the <a href="/wiki/Charity_Commission_for_England_and_Wales" title="Charity Commission for England and Wales">Charity Commission for England and Wales</a> and by the <a href="/wiki/Office_of_the_Scottish_Charity_Regulator" title="Office of the Scottish Charity Regulator">Office of the Scottish Charity Regulator</a> for Scotland. The <a href="/wiki/Charity_Commission_for_Northern_Ireland" title="Charity Commission for Northern Ireland">Charity Commission for Northern Ireland</a> maintains 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 <a href="/wiki/The_King%27s_School,_Canterbury" title="The King's School, Canterbury">The King's School, Canterbury</a>, established in 597 AD.<sup id="cite_ref-39" class="reference"><a href="#cite_note-39"><span class="cite-bracket">[</span>39<span class="cite-bracket">]</span></a></sup> </p><p>Charitable organizations, including charitable trusts, are eligible for a complex set of reliefs and exemptions from taxation in the UK. These include reliefs and exemptions in relation to <a href="/wiki/Income_tax" title="Income tax">income tax</a>, <a href="/wiki/Capital_gains_tax_in_the_United_Kingdom" title="Capital gains tax in the United Kingdom">capital gains tax</a>, <a href="/wiki/Inheritance_tax_in_the_United_Kingdom" title="Inheritance tax in the United Kingdom">inheritance tax</a>, <a href="/wiki/Stamp_duty_land_tax" class="mw-redirect" title="Stamp duty land tax">stamp duty land tax</a>, and <a href="/wiki/Value-added_tax_in_the_United_Kingdom" title="Value-added tax in the United Kingdom">value added tax</a>. These tax exemptions have led to criticisms that private schools are able to use charitable status as a <a href="/wiki/Tax_avoidance" title="Tax avoidance">tax avoidance</a> technique rather than offering a genuine charitable good.<sup id="cite_ref-40" class="reference"><a href="#cite_note-40"><span class="cite-bracket">[</span>40<span class="cite-bracket">]</span></a></sup> </p><p>The <a href="/wiki/Transparency_of_Lobbying,_Non-party_Campaigning_and_Trade_Union_Administration_Act_2014" title="Transparency of Lobbying, Non-party Campaigning and Trade Union Administration Act 2014">Transparency of Lobbying, Non-party Campaigning and Trade Union Administration Act 2014</a> subjects charities to regulation by the <a href="/wiki/Electoral_Commission_(United_Kingdom)" title="Electoral Commission (United Kingdom)">Electoral Commission</a> in the run-up to a general election.<sup id="cite_ref-41" class="reference"><a href="#cite_note-41"><span class="cite-bracket">[</span>41<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="England_and_Wales">England and Wales</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Charitable_organization&action=edit&section=19" title="Edit section: England and Wales"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading5"><h5 id="Definition">Definition</h5><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Charitable_organization&action=edit&section=20" title="Edit section: Definition"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Section 1 of the <a href="/wiki/Charities_Act_2011" title="Charities Act 2011">Charities Act 2011</a> provides the definition in England and Wales: </p> <dl><dd>(1) For the purposes of the law of England and Wales, "charity" means an institution which—</dd> <dd>(a) is established for charitable purposes only, and</dd> <dd>(b) falls to be subject to the control of the High Court in the exercise of its jurisdiction with respect to charities.</dd></dl> <p>The <a href="/wiki/Charities_Act_2011" title="Charities Act 2011">Charities Act 2011</a> provides the following list of charitable purposes:<sup id="cite_ref-42" class="reference"><a href="#cite_note-42"><span class="cite-bracket">[</span>42<span class="cite-bracket">]</span></a></sup> </p> <ol><li>the prevention or <a href="/wiki/Poverty_reduction" title="Poverty reduction">relief of poverty</a></li> <li>the advancement of <a href="/wiki/Education" title="Education">education</a></li> <li>the advancement of <a href="/wiki/Religion" title="Religion">religion</a></li> <li>the advancement of health or the saving of lives</li> <li>the advancement of citizenship or community development</li> <li>the advancement of the arts, culture, heritage or science</li> <li>the advancement of amateur sport</li> <li>the advancement of <a href="/wiki/Human_rights" title="Human rights">human rights</a>, <a href="/wiki/Conflict_resolution" title="Conflict resolution">conflict resolution</a> or reconciliation or the promotion of religious or racial harmony or equality and diversity</li> <li>the advancement of <a href="/wiki/Environmental_protection" title="Environmental protection">environmental protection</a> or improvement</li> <li>the relief of those in need, by reason of youth, age, ill-health, disability, financial hardship or other disadvantage</li> <li>the advancement of <a href="/wiki/Animal_welfare" title="Animal welfare">animal welfare</a></li> <li>the promotion of the efficiency of the armed forces of the Crown or of the police, fire and rescue services or ambulance services</li> <li>other purposes currently recognized as charitable and any new charitable purposes which are similar to another charitable purpose.</li></ol> <p>A charity must also provide a public benefit.<sup id="cite_ref-43" class="reference"><a href="#cite_note-43"><span class="cite-bracket">[</span>43<span class="cite-bracket">]</span></a></sup> </p><p>Before the <a href="/wiki/Charities_Act_2006" title="Charities Act 2006">Charities Act 2006</a>, which introduced the definition now contained in the 2011 Act, the definition of charity arose from a list of charitable purposes in the <a href="/wiki/Charitable_Uses_Act_1601" title="Charitable Uses Act 1601">Charitable Uses Act 1601</a> (also known as the Statute of Elizabeth), which had been interpreted and expanded into a considerable body of case law. In <i>Commissioners for Special Purposes of Income Tax v. Pemsel</i> (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 the <a href="/wiki/Charities_Act_2006" title="Charities Act 2006">Charities Act 2006</a>: </p> <ol><li>the relief of <a href="/wiki/Poverty" title="Poverty">poverty</a>,</li> <li>the advancement of <a href="/wiki/Education" title="Education">education</a>,</li> <li>the advancement of <a href="/wiki/Religion" title="Religion">religion</a>, and</li> <li>other purposes considered beneficial to the community.</li></ol> <p>Charities in England and Wales—such as Age UK, the Royal Society for the Protection of Birds (<a href="/wiki/RSPB" class="mw-redirect" title="RSPB">RSPB</a>)<sup id="cite_ref-44" class="reference"><a href="#cite_note-44"><span class="cite-bracket">[</span>44<span class="cite-bracket">]</span></a></sup> and the Royal Society for the Prevention of Cruelty to Animals (<a href="/wiki/RSPCA" title="RSPCA">RSPCA</a>)<sup id="cite_ref-45" class="reference"><a href="#cite_note-45"><span class="cite-bracket">[</span>45<span class="cite-bracket">]</span></a></sup> – must comply with the 2011 Act regulating matters such as charity reports and accounts and fundraising. </p> <div class="mw-heading mw-heading5"><h5 id="Structures">Structures</h5><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Charitable_organization&action=edit&section=21" title="Edit section: Structures"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>As of 2011<sup class="plainlinks noexcerpt noprint asof-tag update" style="display:none;"><a class="external text" href="https://en.wikipedia.org/w/index.php?title=Charitable_organization&action=edit">[update]</a></sup>, there are several types of legal structures for a charity in England and Wales: </p> <ul><li>Unincorporated association</li> <li>Trust</li> <li><a href="/wiki/Company_limited_by_guarantee" title="Company limited by guarantee">Company limited by guarantee</a></li> <li>Another incorporation, such as by royal charter</li> <li><a href="/wiki/Charitable_incorporated_organization" class="mw-redirect" title="Charitable incorporated organization">Charitable incorporated organization</a></li></ul> <p>The <a href="/wiki/Unincorporated_association" title="Unincorporated association">unincorporated association</a> is the most common form of organization within the voluntary sector in England and Wales.<sup id="cite_ref-46" class="reference"><a href="#cite_note-46"><span class="cite-bracket">[</span>46<span class="cite-bracket">]</span></a></sup> 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 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.<sup id="cite_ref-47" class="reference"><a href="#cite_note-47"><span class="cite-bracket">[</span>47<span class="cite-bracket">]</span></a></sup> </p><p>A <a href="/wiki/Trust_(law)" title="Trust (law)">trust</a> is essentially a relationship among three parties: the donor of some assets, the trustees who hold the assets, and the beneficiaries (those eligible to benefit from the charity). When the trust has charitable purposes and is a charity, the trust is known as a charitable trust. The governing document is the trust deed or declaration of trust, which comes into operation once signed by all the trustees. The main disadvantage of a trust is that, like an unincorporated association, it lacks a separate legal entity, and the trustees must themselves own property and enter into contracts. The trustees are also liable if the charity is sued or incurs liability. </p><p>A company limited by guarantee is a private limited company where members' liability is limited. A guarantee company does not have a share capital, but instead has members who are guarantors rather than shareholders. If the company is wound up, the members agree to pay a nominal sum, which can be as little as £1. A company limited by guarantee is a useful structure for a charity where trustees need limited liability protection. Moreover, the charity has legal personality and can enter into contracts, such as employment contracts, in its own name.<sup id="cite_ref-48" class="reference"><a href="#cite_note-48"><span class="cite-bracket">[</span>48<span class="cite-bracket">]</span></a></sup> </p><p>A small number of charities are incorporated by <a href="/wiki/Royal_charter" title="Royal charter">royal charter</a>, a document that creates a corporation with legal personality (or, in some cases, transforms a charity incorporated as a company into a charity incorporated by royal charter). The charter must be approved by the <a href="/wiki/Privy_Council_of_the_United_Kingdom" class="mw-redirect" title="Privy Council of the United Kingdom">Privy Council</a> before receiving royal assent. While the nature of the charity will vary depending on the clauses enacted, a royal charter generally offers a charity the same limited liability as a company and the ability to enter into contracts. </p><p>The <a href="/wiki/Charities_Act_2006" title="Charities Act 2006">Charities Act 2006</a> introduced a new legal form of incorporation designed specifically for charities—the <a href="/wiki/Charitable_incorporated_organization" class="mw-redirect" title="Charitable incorporated organization">charitable incorporated organization</a> (CIO)—with powers similar to a company but without the need to register as a company. Becoming a CIO was only made possible in 2013, with staggered introduction dates, with the charities with the highest turnover eligible first. </p><p>The term <i>foundation</i> is not commonly used in England and Wales. Occasionally, a charity will use the word as part of its name (e.g., <a href="/wiki/British_Heart_Foundation" title="British Heart Foundation">British Heart Foundation</a>), but this has no legal significance and provides no information about the charity's work or legal structure. The organization's structure will fall into one of the types described above. </p> <div class="mw-heading mw-heading5"><h5 id="Registration">Registration</h5><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Charitable_organization&action=edit&section=22" title="Edit section: Registration"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Charitable organizations with an income of over £5,000 and subject to the law of England and Wales must register with the <a href="/wiki/Charity_Commission_for_England_and_Wales" title="Charity Commission for England and Wales">Charity Commission for England and Wales</a>, unless they are an "exempt" or "excepted" charity.<sup id="cite_ref-49" class="reference"><a href="#cite_note-49"><span class="cite-bracket">[</span>49<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-50" class="reference"><a href="#cite_note-50"><span class="cite-bracket">[</span>50<span class="cite-bracket">]</span></a></sup> For companies, the law of England and Wales will usually apply if the company itself is registered in England and Wales. In other cases, if the governing document doesn't specify, the law that applies will be the one most connected with the organization.<sup id="cite_ref-51" class="reference"><a href="#cite_note-51"><span class="cite-bracket">[</span>51<span class="cite-bracket">]</span></a></sup> </p><p>When an organization's income doesn't exceed £5,000, it can't register as a charity with the Charity Commission for England and Wales, unless registered as a Charitable Incorporated Organisation, in which case there is no minimum annual income.<sup id="cite_ref-52" class="reference"><a href="#cite_note-52"><span class="cite-bracket">[</span>52<span class="cite-bracket">]</span></a></sup> With the increase in the mandatory registration level to £5,000 by The <a href="/wiki/Charities_Act_2006" title="Charities Act 2006">Charities Act 2006</a>, smaller charities can rely on HMRC recognition to demonstrate their charitable purpose and confirm their not-for-profit principles.<sup id="cite_ref-53" class="reference"><a href="#cite_note-53"><span class="cite-bracket">[</span>53<span class="cite-bracket">]</span></a></sup> </p><p>Churches with an annual income of less than £100,000 need not register.<sup id="cite_ref-54" class="reference"><a href="#cite_note-54"><span class="cite-bracket">[</span>54<span class="cite-bracket">]</span></a></sup> </p><p>Some charities, referred to as <a href="/wiki/Exempt_charity" title="Exempt charity">exempt charities</a>, aren't required to register with the Charity Commission and aren't subject to its supervisory powers. These charities include most universities and national museums, as well as some other educational institutions. Other charities are excepted from the need to register but are still subject to the supervision of the Charity Commission. The regulations on excepted charities were changed by the <a href="/wiki/Charities_Act_2006" title="Charities Act 2006">Charities Act 2006</a>. Many excepted charities are religious charities.<sup id="cite_ref-55" class="reference"><a href="#cite_note-55"><span class="cite-bracket">[</span>55<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Northern_Ireland">Northern Ireland</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Charitable_organization&action=edit&section=23" title="Edit section: Northern Ireland"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The <a href="/wiki/Charity_Commission_for_Northern_Ireland" title="Charity Commission for Northern Ireland">Charity Commission for Northern Ireland</a> was established in 2009<sup id="cite_ref-56" class="reference"><a href="#cite_note-56"><span class="cite-bracket">[</span>56<span class="cite-bracket">]</span></a></sup> and has received the names and details of over 7,000 organizations in Northern Ireland that have previously been granted charitable status for tax purposes (the "deemed list"). Compulsory registration of organizations from the deemed list began in December 2013, and it is expected to take three to four years to complete.<sup id="cite_ref-57" class="reference"><a href="#cite_note-57"><span class="cite-bracket">[</span>57<span class="cite-bracket">]</span></a></sup> The new Register of Charities is <a rel="nofollow" class="external text" href="http://www.charitycommissionni.org.uk/charity-search/">publicly available on the CCNI website</a> and contains the details of those organizations that have so far been confirmed by the commission to exist for charitable purposes and the public benefit. The Commission estimates that between 5,000 and 11,500 charitable organizations need to be formally registered in total.<sup id="cite_ref-58" class="reference"><a href="#cite_note-58"><span class="cite-bracket">[</span>58<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Scotland">Scotland</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Charitable_organization&action=edit&section=24" title="Edit section: Scotland"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The approximately 24,000 charities in <a href="/wiki/Scotland" title="Scotland">Scotland</a> are registered with the <a href="/wiki/Office_of_the_Scottish_Charity_Regulator" title="Office of the Scottish Charity Regulator">Office of the Scottish Charity Regulator</a> (OSCR), which also maintains a register of charities online. </p> <div class="mw-heading mw-heading3"><h3 id="United_States">United States</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Charitable_organization&action=edit&section=25" title="Edit section: United States"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Total_Giving_in_USA-_1971-2011.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/a/a1/Total_Giving_in_USA-_1971-2011.jpg/220px-Total_Giving_in_USA-_1971-2011.jpg" decoding="async" width="220" height="159" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/a/a1/Total_Giving_in_USA-_1971-2011.jpg/330px-Total_Giving_in_USA-_1971-2011.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/a/a1/Total_Giving_in_USA-_1971-2011.jpg/440px-Total_Giving_in_USA-_1971-2011.jpg 2x" data-file-width="600" data-file-height="434" /></a><figcaption>Total giving USA: 1979–2011</figcaption></figure> <p>In the <a href="/wiki/United_States" title="United States">United States</a>, a charitable organization is an organization operated for purposes that are beneficial to the <a href="/wiki/Public_interest" title="Public interest">public interest</a>.<sup id="cite_ref-IRS_document_P557_59-0" class="reference"><a href="#cite_note-IRS_document_P557-59"><span class="cite-bracket">[</span>59<span class="cite-bracket">]</span></a></sup> There are different types of charitable organizations. Every U.S. and foreign charity that qualifies as <a href="/wiki/Tax-exempt" class="mw-redirect" title="Tax-exempt">tax-exempt</a> under Section <a href="/wiki/501(c)(3)" class="mw-redirect" title="501(c)(3)">501(c)(3)</a> of the <a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">Internal Revenue Code</a> (IRC) is considered a "<a href="/wiki/Private_foundation" title="Private foundation">private foundation</a>" unless it demonstrates to the <a href="/wiki/Internal_Revenue_Service" title="Internal Revenue Service">Internal Revenue Service</a> (IRS) that it falls into another category. Generally, any organization that is not a private foundation (i.e., it qualifies as something else) is usually a public charity as described in Section 509(a) of the IRC.<sup id="cite_ref-fdncenFAQ_60-0" class="reference"><a href="#cite_note-fdncenFAQ-60"><span class="cite-bracket">[</span>60<span class="cite-bracket">]</span></a></sup> </p><p>In addition, a private foundation usually derives its principal funding from an individual, family, corporation, or some other single source, and it is more often than not a <a href="/wiki/Grantmaker" class="mw-redirect" title="Grantmaker">grantmaker</a> that does not solicit funds from the public. In contrast, a <a href="/wiki/Foundation_(nonprofit_organization)" class="mw-redirect" title="Foundation (nonprofit organization)">foundation</a> or public charity generally receives grants from individuals, government, and private foundations. While some public charities engage in grantmaking activities, most conduct direct service or other tax-exempt activities. Foundations that are generally grantmakers (i.e., they use their <a href="/wiki/Financial_endowment" title="Financial endowment">endowment</a> to make grants to other organizations, which in turn carry out the goals of the foundation indirectly) are usually called "grantmaker" or "non-operating" foundations.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (February 2019)">citation needed</span></a></i>]</sup> </p><p>The requirements and procedures for forming charitable organizations vary from state to state, as do the registration and filing requirements for charitable organizations that conduct charitable activities, solicit charitable contributions, or hire professional fundraisers.<sup id="cite_ref-61" class="reference"><a href="#cite_note-61"><span class="cite-bracket">[</span>61<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-62" class="reference"><a href="#cite_note-62"><span class="cite-bracket">[</span>62<span class="cite-bracket">]</span></a></sup> In practice, the detailed definition of a "charitable organization" is determined by the requirements of state law where the charitable organization operates, and the requirements for federal tax relief by the IRS. </p><p>Resources exist to provide information, including rankings, of US charities.<sup id="cite_ref-63" class="reference"><a href="#cite_note-63"><span class="cite-bracket">[</span>63<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Federal_tax_relief">Federal tax relief</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Charitable_organization&action=edit&section=26" title="Edit section: Federal tax relief"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Federal tax law provides tax benefits to nonprofit organizations recognized as exempt from federal income tax under section 501(c)(3) of the IRC. The benefits of 501(c)(3) status include exemption from federal income tax as well as eligibility to receive tax-deductible charitable contributions. In 2017, there were a total of $281.86 billion in tax-deductible donations by individuals.<sup id="cite_ref-64" class="reference"><a href="#cite_note-64"><span class="cite-bracket">[</span>64<span class="cite-bracket">]</span></a></sup> </p><p>To qualify for 501(c)(3) status, most organizations must apply to the IRS for such status.<sup id="cite_ref-65" class="reference"><a href="#cite_note-65"><span class="cite-bracket">[</span>65<span class="cite-bracket">]</span></a></sup> </p><p>Several requirements must be met for a charitable organization to obtain 501(c)(3) status. These include the organization being organized as a corporation, trust, or unincorporated association. The organization's organizing document (such as the articles of incorporation, trust documents, or articles of association) must limit its purposes to being charitable and permanently dedicate its assets to charitable purposes. The organization must refrain from undertaking a number of other activities, such as participating in the political campaigns of candidates for local, state, or federal office. Additionally, the organization must ensure that its earnings do not benefit any individual.<sup id="cite_ref-IRS_document_P557_59-1" class="reference"><a href="#cite_note-IRS_document_P557-59"><span class="cite-bracket">[</span>59<span class="cite-bracket">]</span></a></sup> Most tax-exempt organizations are required to file annual financial reports (<a href="/wiki/IRS_Form_990" class="mw-redirect" title="IRS Form 990">IRS Form 990</a>) at the state and federal level. A tax-exempt organization's Form 990 and some other forms are required to be made available for public scrutiny. </p><p>The types of charitable organizations that the IRS considers to be organized for the public benefit include those organized for: </p> <ul><li>Relief of the poor, the distressed, or the underprivileged</li> <li>Advancement of religion</li> <li>Advancement of education or science</li> <li>Construction or maintenance of public buildings, monuments, or works</li> <li>Lessening the burdens of government</li> <li>Lessening neighborhood tensions</li> <li>Elimination of prejudice and discrimination</li> <li>Defense of human and civil rights secured by law</li> <li>Combating community deterioration and juvenile delinquency.<sup id="cite_ref-IRS_document_P557_59-2" class="reference"><a href="#cite_note-IRS_document_P557-59"><span class="cite-bracket">[</span>59<span class="cite-bracket">]</span></a></sup></li></ul> <p>A number of other organizations may also qualify for exempt status, including those organized for religious, scientific, literary, and educational purposes, as well as those for testing for public safety and for fostering national or international amateur sports competition, and for the prevention of cruelty to children or animals. </p> <div class="mw-heading mw-heading2"><h2 id="Criticism">Criticism</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Charitable_organization&action=edit&section=27" title="Edit section: Criticism"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The charity has received various criticisms, for example: </p> <ul><li>Charities sometimes give aid conditionally,<sup id="cite_ref-66" class="reference"><a href="#cite_note-66"><span class="cite-bracket">[</span>66<span class="cite-bracket">]</span></a></sup> through eligibility requirements such as sobriety, piety, curfews, participation in job training or parenting courses, cooperation with the police, or identifying the paternity of children, charity models enforce the concept that only those who can prove their moral worth deserve help, motivating citizens to accept exploitative wages or conditions to avoid being subject to the charitable system.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (May 2024)">citation needed</span></a></i>]</sup></li> <li>Charity is increasingly privatized and contracted out to the massive nonprofit sector, where organizations compete for grants to address social problems. Donors can protect their money from taxation by storing it in foundations that fund their pet projects, most of which have nothing to do with poor people.<sup id="cite_ref-67" class="reference"><a href="#cite_note-67"><span class="cite-bracket">[</span>67<span class="cite-bracket">]</span></a></sup></li></ul> <p>Economist <a href="/wiki/Robert_Reich" title="Robert Reich">Robert Reich</a> criticized the practice of billionaires giving some of their money to charity, calling it mostly "self-serving rubbish".<sup class="noprint Inline-Template" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Please_clarify" title="Wikipedia:Please clarify"><span title="The text near this tag needs further explanation. (May 2024)">further explanation needed</span></a></i>]</sup><sup id="cite_ref-68" class="reference"><a href="#cite_note-68"><span class="cite-bracket">[</span>68<span class="cite-bracket">]</span></a></sup> Mathew Snow of <a href="/wiki/American_Left" title="American Left">American socialist</a> magazine <a href="/wiki/Jacobin_(magazine)" title="Jacobin (magazine)"><i>Jacobin</i></a> criticized charity for "creating an individualized 'culture of giving'" instead of "challenging capitalism's institutionalized taking."<sup id="cite_ref-69" class="reference"><a href="#cite_note-69"><span class="cite-bracket">[</span>69<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Charity_fraud">Charity fraud</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Charitable_organization&action=edit&section=28" title="Edit section: Charity fraud"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="excerpt-block"><style data-mw-deduplicate="TemplateStyles:r1066933788">.mw-parser-output .excerpt-hat .mw-editsection-like{font-style:normal}</style><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable dablink excerpt-hat selfref">This section is an excerpt from <a href="/wiki/Charity_fraud" title="Charity fraud">Charity fraud</a>.<span class="mw-editsection-like plainlinks"><span class="mw-editsection-bracket">[</span><a class="external text" href="https://en.wikipedia.org/w/index.php?title=Charity_fraud&action=edit">edit</a><span class="mw-editsection-bracket">]</span></span></div><div class="excerpt"> <a href="/wiki/Charity_fraud" title="Charity fraud">Charity fraud</a>, also known as a donation scam, is the act of using <a href="/wiki/Deception" title="Deception">deception</a> to obtain money from people who believe they are donating to a charity. Often, individuals or groups will present false information claiming to be a charity or associated with one, and then ask potential donors for contributions to this non-existent charity. Charity <a href="/wiki/Fraud" title="Fraud">fraud</a> encompasses not only fictitious charities but also deceptive business practices. These deceitful acts by businesses may involve accepting donations without using the funds for their intended purposes or soliciting funds under false pretenses of need.</div></div> <div class="mw-heading mw-heading2"><h2 id="Charity_regulators">Charity regulators</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Charitable_organization&action=edit&section=29" title="Edit section: Charity regulators"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1251242444"><table class="box-Prose plainlinks metadata ambox ambox-style ambox-Prose" role="presentation"><tbody><tr><td class="mbox-image"><div class="mbox-image-div"><span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/f/f2/Edit-clear.svg/40px-Edit-clear.svg.png" decoding="async" width="40" height="40" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/f/f2/Edit-clear.svg/60px-Edit-clear.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/f/f2/Edit-clear.svg/80px-Edit-clear.svg.png 2x" data-file-width="48" data-file-height="48" /></span></span></div></td><td class="mbox-text"><div class="mbox-text-span">This section <b>is in <a href="/wiki/MOS:LIST" class="mw-redirect" title="MOS:LIST">list</a> format but may read better as <a href="/wiki/MOS:PROSE" class="mw-redirect" title="MOS:PROSE">prose</a></b>.<span class="hide-when-compact"> You can help by <a class="external text" href="https://en.wikipedia.org/w/index.php?title=Charitable_organization&action=edit">converting this section</a>, if appropriate. <a href="/wiki/Help:Editing" title="Help:Editing">Editing help</a> is available.</span> <span class="date-container"><i>(<span class="date">July 2020</span>)</i></span></div></td></tr></tbody></table> <ul><li><a href="/wiki/Australian_Charities_and_Not-for-profits_Commission" title="Australian Charities and Not-for-profits Commission">Australian Charities and Not-for-profits Commission</a></li> <li><a href="/wiki/Canada_Revenue_Agency" title="Canada Revenue Agency">Canada Revenue Agency</a></li> <li><a href="/wiki/Charity_Commission_for_England_and_Wales" title="Charity Commission for England and Wales">Charity Commission for England and Wales</a></li> <li><a href="/wiki/Charity_Commission_for_Northern_Ireland" title="Charity Commission for Northern Ireland">Charity Commission for Northern Ireland</a></li> <li><a href="/wiki/Inland_Revenue_Department_(Hong_Kong)" title="Inland Revenue Department (Hong Kong)">Inland Revenue Department (Hong Kong)</a></li> <li><a href="/wiki/Office_of_the_Scottish_Charity_Regulator" title="Office of the Scottish Charity Regulator">Office of the Scottish Charity Regulator</a></li> <li><a href="/wiki/United_States_Internal_Revenue_Service" class="mw-redirect" title="United States Internal Revenue Service">United States Internal Revenue Service</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Charitable_organization&action=edit&section=30" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1184024115">.mw-parser-output .div-col{margin-top:0.3em;column-width:30em}.mw-parser-output .div-col-small{font-size:90%}.mw-parser-output .div-col-rules{column-rule:1px solid #aaa}.mw-parser-output .div-col dl,.mw-parser-output .div-col ol,.mw-parser-output .div-col ul{margin-top:0}.mw-parser-output .div-col li,.mw-parser-output .div-col dd{page-break-inside:avoid;break-inside:avoid-column}</style><div class="div-col"> <ul><li><a href="/wiki/Aid_agency" title="Aid agency">Aid agency</a></li> <li><a href="/wiki/Charitable_trust" title="Charitable trust">Charitable trust</a></li> <li><a href="/wiki/Charity_watchdog" class="mw-redirect" title="Charity watchdog">Charity watchdog</a></li> <li><a href="/wiki/Cy-pr%C3%A8s_doctrine" title="Cy-près doctrine">Cy-près doctrine</a></li> <li><a href="/wiki/Foundation_(charity)" class="mw-redirect" title="Foundation (charity)">Foundation</a></li> <li><a href="/wiki/Grant_(money)" title="Grant (money)">Grants</a></li> <li><a href="/wiki/Nonprofit_organization" title="Nonprofit organization">Nonprofit organization</a></li> <li><a href="/wiki/Service_club" title="Service club">Service club</a></li> <li><a href="/wiki/Small_Charity_Governance" title="Small Charity Governance">Governance</a></li> <li><a href="/wiki/Social_enterprise" title="Social enterprise">Social enterprise</a></li> <li><a href="/wiki/Mutual_aid_society" class="mw-redirect" title="Mutual aid society">Mutual aid</a>, alternative to charity</li> <li><a href="/wiki/World_Giving_Index" title="World Giving Index">World Giving Index</a></li> <li><a href="/wiki/List_of_charities_accused_of_ties_to_terrorism" title="List of charities accused of ties to terrorism">List of charities accused of ties to terrorism</a></li></ul> </div> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Charitable_organization&action=edit&section=31" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-Reiling_1958_525–598-1"><span class="mw-cite-backlink">^ <a href="#cite_ref-Reiling_1958_525–598_1-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-Reiling_1958_525–598_1-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-Reiling_1958_525–598_1-2"><sup><i><b>c</b></i></sup></a></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite id="CITEREFReiling1958" class="citation journal cs1">Reiling, Herman T. (1958). "Federal Taxation: What Is a Charitable Organization?". <i>American Bar Association Journal</i>. <b>44</b> (6): 525–598. <a href="/wiki/JSTOR_(identifier)" class="mw-redirect" title="JSTOR (identifier)">JSTOR</a> <a rel="nofollow" class="external text" href="https://www.jstor.org/stable/25720402">25720402</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=American+Bar+Association+Journal&rft.atitle=Federal+Taxation%3A+What+Is+a+Charitable+Organization%3F&rft.volume=44&rft.issue=6&rft.pages=525-598&rft.date=1958&rft_id=https%3A%2F%2Fwww.jstor.org%2Fstable%2F25720402%23id-name%3DJSTOR&rft.aulast=Reiling&rft.aufirst=Herman+T.&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irs.gov/charities-non-profits/charitable-organizations/exemption-requirements-section-501c3-organizations">"Exemption Requirements – 501(c)(3) Organizations"</a>. <i>Internal Revenue Service</i>. 28 November 2018.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Internal+Revenue+Service&rft.atitle=Exemption+Requirements+%E2%80%93+501%28c%29%283%29+Organizations&rft.date=2018-11-28&rft_id=https%3A%2F%2Fwww.irs.gov%2Fcharities-non-profits%2Fcharitable-organizations%2Fexemption-requirements-section-501c3-organizations&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://uff.fi/in-english/">"UFF – Official Site"</a>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20210819161419/https://uff.fi/in-english/">Archived</a> from the original on 2021-08-19<span class="reference-accessdate">. Retrieved <span class="nowrap">2021-08-19</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=UFF+%E2%80%93+Official+Site&rft_id=https%3A%2F%2Fuff.fi%2Fin-english%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-4">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFTilcsikMarquis2013" class="citation journal cs1">Tilcsik, A.; Marquis, C. (2013). "Punctuated Generosity: How Mega-events and Natural Disasters Affect Corporate Philanthropy in U.S. Communities". <i>Administrative Science Quarterly</i>. <b>58</b> (1): 111–148. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.1177%2F0001839213475800">10.1177/0001839213475800</a>. <a href="/wiki/S2CID_(identifier)" class="mw-redirect" title="S2CID (identifier)">S2CID</a> <a rel="nofollow" class="external text" href="https://api.semanticscholar.org/CorpusID:18481039">18481039</a>. <a href="/wiki/SSRN_(identifier)" class="mw-redirect" title="SSRN (identifier)">SSRN</a> <a rel="nofollow" class="external text" href="https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2028982">2028982</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Administrative+Science+Quarterly&rft.atitle=Punctuated+Generosity%3A+How+Mega-events+and+Natural+Disasters+Affect+Corporate+Philanthropy+in+U.S.+Communities&rft.volume=58&rft.issue=1&rft.pages=111-148&rft.date=2013&rft_id=https%3A%2F%2Fapi.semanticscholar.org%2FCorpusID%3A18481039%23id-name%3DS2CID&rft_id=https%3A%2F%2Fpapers.ssrn.com%2Fsol3%2Fpapers.cfm%3Fabstract_id%3D2028982%23id-name%3DSSRN&rft_id=info%3Adoi%2F10.1177%2F0001839213475800&rft.aulast=Tilcsik&rft.aufirst=A.&rft.au=Marquis%2C+C.&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-5"><span class="mw-cite-backlink"><b><a href="#cite_ref-5">^</a></b></span> <span class="reference-text">Jonathan Garton (2013), <i>Public Benefit in Charity Law</i>, OUP Oxford.</span> </li> <li id="cite_note-6"><span class="mw-cite-backlink"><b><a href="#cite_ref-6">^</a></b></span> <span class="reference-text">Note, for example, Acts 2:44–45: "And all that believed were together, and had all things in common; And sold their possessions and goods, and parted them to all men, as every man had need." <i>Zakāt</i> (charity) ranks as one of the <a href="/wiki/Five_Pillars_of_Islam" title="Five Pillars of Islam">Five Pillars of Islam</a>.</span> </li> <li id="cite_note-7"><span class="mw-cite-backlink"><b><a href="#cite_ref-7">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20130825175919/http://www.almshouses.org/history/historical-summary/">"The Almshouse Association: A Historical Summary"</a>. Archived from <a rel="nofollow" class="external text" href="http://www.almshouses.org/history/historical-summary/">the original</a> on 2013-08-25<span class="reference-accessdate">. Retrieved <span class="nowrap">2013-10-09</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=The+Almshouse+Association%3A+A+Historical+Summary&rft_id=http%3A%2F%2Fwww.almshouses.org%2Fhistory%2Fhistorical-summary%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-8"><span class="mw-cite-backlink"><b><a href="#cite_ref-8">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.londonlives.org/static/AssociationalCharities.jsp">"Associational Charities"</a>. <q>Through the middle decades of the eighteenth century, a slew of new-style charities were created. They were directed at specific social problems (foundling children, prostitutes, venereal disease), funded by subscription, dependent on public support, and organized as associations of the living.</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Associational+Charities&rft_id=http%3A%2F%2Fwww.londonlives.org%2Fstatic%2FAssociationalCharities.jsp&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-9"><span class="mw-cite-backlink"><b><a href="#cite_ref-9">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20161225110032/http://www.thedorsetpage.com/people/thomas_coram.htm">"Thomas Coram (1688–1751)"</a>. Archived from <a rel="nofollow" class="external text" href="http://www.thedorsetpage.com/people/thomas_coram.htm">the original</a> on 2016-12-25<span class="reference-accessdate">. Retrieved <span class="nowrap">2013-10-09</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Thomas+Coram+%281688%E2%80%931751%29&rft_id=http%3A%2F%2Fwww.thedorsetpage.com%2Fpeople%2Fthomas_coram.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-10"><span class="mw-cite-backlink"><b><a href="#cite_ref-10">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.victorianweb.org/history/orphanages/coram1.html">"Captain Coram and the Foundling Hospital"</a>. <q>The result was the first children's charity in the country and one that 'set the pattern for incorporated associational charities' in general (McClure 248).</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Captain+Coram+and+the+Foundling+Hospital&rft_id=http%3A%2F%2Fwww.victorianweb.org%2Fhistory%2Forphanages%2Fcoram1.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-11"><span class="mw-cite-backlink"><b><a href="#cite_ref-11">^</a></b></span> <span class="reference-text"><a href="/wiki/N._A._M._Rodger" class="mw-redirect" title="N. A. M. Rodger">N. A. M. Rodger</a>, <i>The Command of the Ocean: A Naval History of Britain 1649–1815</i> (New York: W.W. Norton & Company, 2004), 313.</span> </li> <li id="cite_note-12"><span class="mw-cite-backlink"><b><a href="#cite_ref-12">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFLuddy1988" class="citation journal cs1">Luddy, Maria (1988-01-01). <a rel="nofollow" class="external text" href="https://dx.doi.org/10.1016/0277-5395%2888%2990068-4">"Women and charitable organizations in the nineteenth century Ireland"</a>. <i>Women's Studies International Forum</i>. <b>11</b> (4): 301–305. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.1016%2F0277-5395%2888%2990068-4">10.1016/0277-5395(88)90068-4</a>. <a href="/wiki/ISSN_(identifier)" class="mw-redirect" title="ISSN (identifier)">ISSN</a> <a rel="nofollow" class="external text" href="https://search.worldcat.org/issn/0277-5395">0277-5395</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Women%27s+Studies+International+Forum&rft.atitle=Women+and+charitable+organizations+in+the+nineteenth+century+Ireland&rft.volume=11&rft.issue=4&rft.pages=301-305&rft.date=1988-01-01&rft_id=info%3Adoi%2F10.1016%2F0277-5395%2888%2990068-4&rft.issn=0277-5395&rft.aulast=Luddy&rft.aufirst=Maria&rft_id=https%3A%2F%2Fdx.doi.org%2F10.1016%2F0277-5395%252888%252990068-4&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-13"><span class="mw-cite-backlink"><b><a href="#cite_ref-13">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFT._R._Malthus1992" class="citation book cs1">T. R. Malthus (28 August 1992). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=4EQTCHiFUBMC&pg=PR10"><i>Malthus: 'An Essay on the Principle of Population'<span></span></i></a>. Cambridge University Press. p. x. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-0-521-42972-6" title="Special:BookSources/978-0-521-42972-6"><bdi>978-0-521-42972-6</bdi></a><span class="reference-accessdate">. Retrieved <span class="nowrap">14 June</span> 2013</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Malthus%3A+%27An+Essay+on+the+Principle+of+Population%27&rft.pages=x&rft.pub=Cambridge+University+Press&rft.date=1992-08-28&rft.isbn=978-0-521-42972-6&rft.au=T.+R.+Malthus&rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3D4EQTCHiFUBMC%26pg%3DPR10&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-Tarn-14"><span class="mw-cite-backlink"><b><a href="#cite_ref-Tarn_14-0">^</a></b></span> <span class="reference-text">Tarn, J.N. (1973) Five Percent Philanthropy. London: CUP</span> </li> <li id="cite_note-15"><span class="mw-cite-backlink"><b><a href="#cite_ref-15">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://stgeorgeintheeast.withtank.com/">"st george-in-the-east – St George-in-the-East PCC – Charity Number 1133761"</a>. <i>stgeorgeintheeast.withtank.com</i><span class="reference-accessdate">. Retrieved <span class="nowrap">2020-01-31</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=stgeorgeintheeast.withtank.com&rft.atitle=st+george-in-the-east+%E2%80%93+St+George-in-the-East+PCC+%E2%80%93+Charity+Number+1133761&rft_id=http%3A%2F%2Fstgeorgeintheeast.withtank.com%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-16"><span class="mw-cite-backlink"><b><a href="#cite_ref-16">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFVan_Slyck1991" class="citation journal cs1">Van Slyck, Abigail A. (1991). <a rel="nofollow" class="external text" href="https://digitalcommons.conncoll.edu/cgi/viewcontent.cgi?article=1002&context=archfacpub">"<span class="cs1-kern-left"></span>'The Utmost Amount of Effectiv [sic] Accommodation': Andrew Carnegie and the Reform of the American Library"</a>. <i>Journal of the Society of Architectural Historians</i>. <b>50</b> (4): 359–383. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<span class="id-lock-free" title="Freely accessible"><a rel="nofollow" class="external text" href="https://doi.org/10.2307%2F990662">10.2307/990662</a></span>. <a href="/wiki/JSTOR_(identifier)" class="mw-redirect" title="JSTOR (identifier)">JSTOR</a> <a rel="nofollow" class="external text" href="https://www.jstor.org/stable/990662">990662</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Journal+of+the+Society+of+Architectural+Historians&rft.atitle=%27The+Utmost+Amount+of+Effectiv+%26%2391%3Bsic%26%2393%3B+Accommodation%27%3A+Andrew+Carnegie+and+the+Reform+of+the+American+Library&rft.volume=50&rft.issue=4&rft.pages=359-383&rft.date=1991&rft_id=info%3Adoi%2F10.2307%2F990662&rft_id=https%3A%2F%2Fwww.jstor.org%2Fstable%2F990662%23id-name%3DJSTOR&rft.aulast=Van+Slyck&rft.aufirst=Abigail+A.&rft_id=https%3A%2F%2Fdigitalcommons.conncoll.edu%2Fcgi%2Fviewcontent.cgi%3Farticle%3D1002%26context%3Darchfacpub&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-17"><span class="mw-cite-backlink"><b><a href="#cite_ref-17">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.medalofphilanthropy.org/andrew-carnegie/">"Andrew Carnegie"</a>. <i>Carnegie Medal of Philanthropy</i><span class="reference-accessdate">. Retrieved <span class="nowrap">2019-04-10</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Carnegie+Medal+of+Philanthropy&rft.atitle=Andrew+Carnegie&rft_id=https%3A%2F%2Fwww.medalofphilanthropy.org%2Fandrew-carnegie%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-18"><span class="mw-cite-backlink"><b><a href="#cite_ref-18">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.americaslibrary.gov/aa/carnegie/aa_carnegie_phil_3.html">"Andrew Carnegie, Philanthropist"</a>. <i>www.americaslibrary.gov</i><span class="reference-accessdate">. Retrieved <span class="nowrap">2020-01-31</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.americaslibrary.gov&rft.atitle=Andrew+Carnegie%2C+Philanthropist&rft_id=http%3A%2F%2Fwww.americaslibrary.gov%2Faa%2Fcarnegie%2Faa_carnegie_phil_3.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-static-19"><span class="mw-cite-backlink"><b><a href="#cite_ref-static_19-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://booth.lse.ac.uk/static/a/2.html#iv">"Charles Booth (1840–1916) – a biography (Charles Booth Online Archive)"</a>. <i>lse.ac.uk</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=lse.ac.uk&rft.atitle=Charles+Booth+%281840%E2%80%931916%29+%E2%80%93+a+biography+%28Charles+Booth+Online+Archive%29&rft_id=http%3A%2F%2Fbooth.lse.ac.uk%2Fstatic%2Fa%2F2.html%23iv&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-20"><span class="mw-cite-backlink"><b><a href="#cite_ref-20">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.acevo.org.uk/Document.Doc?id=1227">"Rediscovering Charity: Defining Our Role with the State"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Rediscovering+Charity%3A+Defining+Our+Role+with+the+State&rft_id=https%3A%2F%2Fwww.acevo.org.uk%2FDocument.Doc%3Fid%3D1227&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span><sup class="noprint Inline-Template"><span style="white-space: nowrap;">[<i><a href="/wiki/Wikipedia:Link_rot" title="Wikipedia:Link rot"><span title=" Dead link tagged November 2019">permanent dead link</span></a></i><span style="visibility:hidden; color:transparent; padding-left:2px">‍</span>]</span></sup></span> </li> <li id="cite_note-21"><span class="mw-cite-backlink"><b><a href="#cite_ref-21">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20090329054436/http://www.aph.gov.au/library/pubs/bd/2003-04/04bd164.pdf">"Extension of Charitable Purpose Bill 2004 (Bills Digest, no. 164, 2003–04)"</a> <span class="cs1-format">(PDF)</span>. Australia: Department of Parliamentary Services. Archived from <a rel="nofollow" class="external text" href="http://www.aph.gov.au/library/pubs/bd/2003-04/04bd164.pdf">the original</a> <span class="cs1-format">(PDF)</span> on 2009-03-29<span class="reference-accessdate">. Retrieved <span class="nowrap">2009-07-25</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Extension+of+Charitable+Purpose+Bill+2004+%28Bills+Digest%2C+no.+164%2C+2003%E2%80%9304%29&rft.place=Australia&rft.pub=Department+of+Parliamentary+Services&rft_id=http%3A%2F%2Fwww.aph.gov.au%2Flibrary%2Fpubs%2Fbd%2F2003-04%2F04bd164.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-22"><span class="mw-cite-backlink"><b><a href="#cite_ref-22">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.fairtrading.qld.gov.au/charities.htm">"Charities"</a>. Queensland Government – Office of Fair Trading<span class="reference-accessdate">. Retrieved <span class="nowrap">2011-11-06</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Charities&rft.pub=Queensland+Government+%E2%80%93+Office+of+Fair+Trading&rft_id=http%3A%2F%2Fwww.fairtrading.qld.gov.au%2Fcharities.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-23"><span class="mw-cite-backlink"><b><a href="#cite_ref-23">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://licensing-publishing.nine.com.au/C.aspx?VP3=CMS3&VF=FXJO50_1">"Fairfax Syndication Photo Print Sales and Content Licensing"</a>. <i>licensing-publishing.nine.com.au</i><span class="reference-accessdate">. Retrieved <span class="nowrap">2020-01-31</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=licensing-publishing.nine.com.au&rft.atitle=Fairfax+Syndication+Photo+Print+Sales+and+Content+Licensing&rft_id=https%3A%2F%2Flicensing-publishing.nine.com.au%2FC.aspx%3FVP3%3DCMS3%26VF%3DFXJO50_1&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-24"><span class="mw-cite-backlink"><b><a href="#cite_ref-24">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.ato.gov.au/Non-profit/getting-started/in-detail/types-of-charities/is-your-organisation-a-public-benevolent-institution-/?default">"Is your organisation a public benevolent institution?"</a>. <i>Australian Taxation Office</i>. 12 October 2016<span class="reference-accessdate">. Retrieved <span class="nowrap">21 October</span> 2020</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Australian+Taxation+Office&rft.atitle=Is+your+organisation+a+public+benevolent+institution%3F&rft.date=2016-10-12&rft_id=https%3A%2F%2Fwww.ato.gov.au%2FNon-profit%2Fgetting-started%2Fin-detail%2Ftypes-of-charities%2Fis-your-organisation-a-public-benevolent-institution-%2F%3Fdefault&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-25"><span class="mw-cite-backlink"><b><a href="#cite_ref-25">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.acnc.gov.au/for-charities/start-charity/before-you-start-charity/charity-subtypes">"Charity subtypes"</a>. <i><a href="/wiki/Australian_Charities_and_Not-For-Profits_Commission" class="mw-redirect" title="Australian Charities and Not-For-Profits Commission">Australian Charities and Not-For-Profits Commission</a></i>. 28 March 2018<span class="reference-accessdate">. Retrieved <span class="nowrap">21 October</span> 2020</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Australian+Charities+and+Not-For-Profits+Commission&rft.atitle=Charity+subtypes&rft.date=2018-03-28&rft_id=https%3A%2F%2Fwww.acnc.gov.au%2Ffor-charities%2Fstart-charity%2Fbefore-you-start-charity%2Fcharity-subtypes&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-26"><span class="mw-cite-backlink"><b><a href="#cite_ref-26">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.cra-arc.gc.ca/chrts-gvng/menu-eng.html">"Charities and Giving"</a>. Canada Revenue Agency<span class="reference-accessdate">. Retrieved <span class="nowrap">2011-11-06</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Charities+and+Giving&rft.pub=Canada+Revenue+Agency&rft_id=http%3A%2F%2Fwww.cra-arc.gc.ca%2Fchrts-gvng%2Fmenu-eng.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-27"><span class="mw-cite-backlink"><b><a href="#cite_ref-27">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.cra-arc.gc.ca/chrts-gvng/chrts/menu-eng.html">"Registered Charity"</a>. Canada Revenue Agency<span class="reference-accessdate">. Retrieved <span class="nowrap">2009-07-25</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Registered+Charity&rft.pub=Canada+Revenue+Agency&rft_id=http%3A%2F%2Fwww.cra-arc.gc.ca%2Fchrts-gvng%2Fchrts%2Fmenu-eng.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-28"><span class="mw-cite-backlink"><b><a href="#cite_ref-28">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.complex.hu/kzldat/t9700156.htm/t9700156_0.htm">"1997. évi CLVI. törvény a közhasznú szervezetekről1"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=1997.+%C3%A9vi+CLVI.+t%C3%B6rv%C3%A9ny+a+k%C3%B6zhaszn%C3%BA+szervezetekr%C5%91l1&rft_id=http%3A%2F%2Fwww.complex.hu%2Fkzldat%2Ft9700156.htm%2Ft9700156_0.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-IndiaLaw-29"><span class="mw-cite-backlink"><b><a href="#cite_ref-IndiaLaw_29-0">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://qz.com/india/1636326/who-apart-from-human-beings-are-legal-persons-in-india/">Birds to holy rivers: A list of everything India considers "legal persons"</a>, <a href="/wiki/Quartz_(publication)" title="Quartz (publication)">Quartz (publication)</a>, September 2019. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20191109082418/https://qz.com/india/1636326/who-apart-from-human-beings-are-legal-persons-in-india/">Archived</a> 2019-11-09 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a></span> </li> <li id="cite_note-30"><span class="mw-cite-backlink"><b><a href="#cite_ref-30">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation report cs1"><a rel="nofollow" class="external text" href="http://www.irishstatutebook.ie/eli/2009/act/6/enacted/en/print#">Charities Act 2009</a> (Act of the Oireachtas 6, section 13). <a href="/wiki/Oireachtas_%C3%89ireann" class="mw-redirect" title="Oireachtas Éireann">Oireachtas Éireann</a> (Parliament of Ireland). 2009.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=report&rft.btitle=Charities+Act+2009&rft.pub=Oireachtas+%C3%89ireann+%28Parliament+of+Ireland%29&rft.date=2009&rft_id=http%3A%2F%2Fwww.irishstatutebook.ie%2Feli%2F2009%2Fact%2F6%2Fenacted%2Fen%2Fprint%23&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-31"><span class="mw-cite-backlink"><b><a href="#cite_ref-31">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation report cs1"><a rel="nofollow" class="external text" href="http://www.irishstatutebook.ie/eli/2014/si/456/made/en/print">Charities Act 2009 (Establishment Day) Order 2014</a> (Statutory Instrument 456). <a href="/wiki/Minister_for_Justice_(Ireland)" title="Minister for Justice (Ireland)">Minister for Justice and Equality</a>. 2014.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=report&rft.btitle=Charities+Act+2009+%28Establishment+Day%29+Order+2014&rft.pub=Minister+for+Justice+and+Equality&rft.date=2014&rft_id=http%3A%2F%2Fwww.irishstatutebook.ie%2Feli%2F2014%2Fsi%2F456%2Fmade%2Fen%2Fprint&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-32"><span class="mw-cite-backlink"><b><a href="#cite_ref-32">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation news cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20120601040526/http://www.revenue.ie/en/business/authorised-charities.html">"Charities and other Approved Bodies in Ireland under the Taxes Consolidation Act"</a>. Revenue Ireland. May 8, 2012. Archived from <a rel="nofollow" class="external text" href="http://www.revenue.ie/en/business/authorised-charities.html">the original</a> on June 1, 2012.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.atitle=Charities+and+other+Approved+Bodies+in+Ireland+under+the+Taxes+Consolidation+Act&rft.date=2012-05-08&rft_id=http%3A%2F%2Fwww.revenue.ie%2Fen%2Fbusiness%2Fauthorised-charities.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-33"><span class="mw-cite-backlink"><b><a href="#cite_ref-33">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.cac.gov.ng/incorporated-trustees/">"Registration of Incorporated Trustees in Nigeria"</a>. <i>Corporate Affairs Commission, Nigeria</i><span class="reference-accessdate">. Retrieved <span class="nowrap">21 July</span> 2021</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Corporate+Affairs+Commission%2C+Nigeria&rft.atitle=Registration+of+Incorporated+Trustees+in+Nigeria&rft_id=https%3A%2F%2Fwww.cac.gov.ng%2Fincorporated-trustees%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-34"><span class="mw-cite-backlink"><b><a href="#cite_ref-34">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.proshareng.com/news/Nigeria-Economy/GUIDELINES-ON-THE-TAX-EXEMPTION-STATUS-OF-(2)/14285">"Guidelines-On-The-Tax-Exemption-Status-Of (2)"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Guidelines-On-The-Tax-Exemption-Status-Of+%282%29&rft_id=https%3A%2F%2Fwww.proshareng.com%2Fnews%2FNigeria-Economy%2FGUIDELINES-ON-THE-TAX-EXEMPTION-STATUS-OF-%282%29%2F14285&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-35"><span class="mw-cite-backlink"><b><a href="#cite_ref-35">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://sso.agc.gov.sg/Act/CA1994">"Charities Act"</a>. <i>Singapore Statutes Online</i>. 31 October 2007.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Singapore+Statutes+Online&rft.atitle=Charities+Act&rft.date=2007-10-31&rft_id=https%3A%2F%2Fsso.agc.gov.sg%2FAct%2FCA1994&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-36"><span class="mw-cite-backlink"><b><a href="#cite_ref-36">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.charities.gov.sg/">"Ministry of Culture, Community and Youth"</a><span class="reference-accessdate">. Retrieved <span class="nowrap">25 July</span> 2015</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Ministry+of+Culture%2C+Community+and+Youth&rft_id=https%3A%2F%2Fwww.charities.gov.sg%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-37"><span class="mw-cite-backlink"><b><a href="#cite_ref-37">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFThor" class="citation web cs1">Thor, Anatoliy. <a rel="nofollow" class="external text" href="http://en.clc.co.ua/charitable-organization/">"Legislation on charitable organization in Ukraine"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Legislation+on+charitable+organization+in+Ukraine&rft.aulast=Thor&rft.aufirst=Anatoliy&rft_id=http%3A%2F%2Fen.clc.co.ua%2Fcharitable-organization%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-38"><span class="mw-cite-backlink"><b><a href="#cite_ref-38">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.ncvo.org.uk/help-and-guidance/setting-up/understanding-charity-status-and-registration/#/registering-with-the-charity-commission">"Understanding charity status and registration"</a>. <i>National Council for Voluntary Organisations</i>. Registering with the Charity Commission<span class="reference-accessdate">. Retrieved <span class="nowrap">22 February</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=National+Council+for+Voluntary+Organisations&rft.atitle=Understanding+charity+status+and+registration&rft.pages=Registering+with+the+Charity+Commission&rft_id=https%3A%2F%2Fwww.ncvo.org.uk%2Fhelp-and-guidance%2Fsetting-up%2Funderstanding-charity-status-and-registration%2F%23%2Fregistering-with-the-charity-commission&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-39"><span class="mw-cite-backlink"><b><a href="#cite_ref-39">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.publications.parliament.uk/pa/cm201314/cmselect/cmpubadm/76/7605.htm">"Background to the Charities Act 2006"</a>. <a href="/wiki/House_of_Commons" title="House of Commons">House of Commons</a><span class="reference-accessdate">. Retrieved <span class="nowrap">18 February</span> 2017</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Background+to+the+Charities+Act+2006&rft.pub=House+of+Commons&rft_id=https%3A%2F%2Fwww.publications.parliament.uk%2Fpa%2Fcm201314%2Fcmselect%2Fcmpubadm%2F76%2F7605.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-40"><span class="mw-cite-backlink"><b><a href="#cite_ref-40">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFSparrow2012" class="citation news cs1">Sparrow, Andrew (19 July 2012). <a rel="nofollow" class="external text" href="https://www.theguardian.com/education/2012/jul/19/twigg-private-schools-lose-charitable-status">"Labour could strip private schools of charitable status, says Stephen Twigg"</a>. <i><a href="/wiki/The_Guardian" title="The Guardian">The Guardian</a></i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+Guardian&rft.atitle=Labour+could+strip+private+schools+of+charitable+status%2C+says+Stephen+Twigg&rft.date=2012-07-19&rft.aulast=Sparrow&rft.aufirst=Andrew&rft_id=https%3A%2F%2Fwww.theguardian.com%2Feducation%2F2012%2Fjul%2F19%2Ftwigg-private-schools-lose-charitable-status&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-41"><span class="mw-cite-backlink"><b><a href="#cite_ref-41">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFHarveyAsthana2017" class="citation news cs1"><a href="/wiki/Fiona_Harvey" title="Fiona Harvey">Harvey, Fiona</a>; Asthana, Anushka (2017-06-06). <a rel="nofollow" class="external text" href="https://www.theguardian.com/politics/2017/jun/06/chilling-lobbying-act-stifles-democracy-write-charities-party-chiefs">"<span class="cs1-kern-left"></span>'Chilling' Lobbying Act stifles democracy, charities tell party chiefs"</a>. <i>The Guardian</i>. <a href="/wiki/ISSN_(identifier)" class="mw-redirect" title="ISSN (identifier)">ISSN</a> <a rel="nofollow" class="external text" href="https://search.worldcat.org/issn/0261-3077">0261-3077</a><span class="reference-accessdate">. Retrieved <span class="nowrap">2020-01-31</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+Guardian&rft.atitle=%27Chilling%27+Lobbying+Act+stifles+democracy%2C+charities+tell+party+chiefs&rft.date=2017-06-06&rft.issn=0261-3077&rft.aulast=Harvey&rft.aufirst=Fiona&rft.au=Asthana%2C+Anushka&rft_id=https%3A%2F%2Fwww.theguardian.com%2Fpolitics%2F2017%2Fjun%2F06%2Fchilling-lobbying-act-stifles-democracy-write-charities-party-chiefs&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-42"><span class="mw-cite-backlink"><b><a href="#cite_ref-42">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.legislation.gov.uk/ukpga/2011/25/contents">"Charities Act 2011"</a>. <i>legislation.gov.uk</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=legislation.gov.uk&rft.atitle=Charities+Act+2011&rft_id=http%3A%2F%2Fwww.legislation.gov.uk%2Fukpga%2F2011%2F25%2Fcontents&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-43"><span class="mw-cite-backlink"><b><a href="#cite_ref-43">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.charitycommission.gov.uk/Charity_requirements_guidance/Charity_essentials/Public_benefit/default.aspx">"Charity Commission: Charities and Public Benefit"</a><span class="reference-accessdate">. Retrieved <span class="nowrap">2010-08-24</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Charity+Commission%3A+Charities+and+Public+Benefit&rft_id=http%3A%2F%2Fwww.charitycommission.gov.uk%2FCharity_requirements_guidance%2FCharity_essentials%2FPublic_benefit%2Fdefault.aspx&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-44"><span class="mw-cite-backlink"><b><a href="#cite_ref-44">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.rspb.org.uk/">"The RSPB Wildlife Charity: Nature Reserves & Wildlife Conservation"</a>. <i>The RSPB</i><span class="reference-accessdate">. Retrieved <span class="nowrap">2020-01-31</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=The+RSPB&rft.atitle=The+RSPB+Wildlife+Charity%3A+Nature+Reserves+%26+Wildlife+Conservation&rft_id=https%3A%2F%2Fwww.rspb.org.uk%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-45"><span class="mw-cite-backlink"><b><a href="#cite_ref-45">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20080712150501/http://www.rspca.org.uk/">"Royal Society for the Prevention of Cruelty to Animals – RSPCA"</a>. <i>RSPCA.org.uk</i>. Archived from <a rel="nofollow" class="external text" href="http://www.rspca.org.uk">the original</a> on 12 July 2008<span class="reference-accessdate">. Retrieved <span class="nowrap">11 June</span> 2017</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=RSPCA.org.uk&rft.atitle=Royal+Society+for+the+Prevention+of+Cruelty+to+Animals+%E2%80%93+RSPCA&rft_id=http%3A%2F%2Fwww.rspca.org.uk&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-46"><span class="mw-cite-backlink"><b><a href="#cite_ref-46">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20080423014307/http://www.seniorsnetwork.co.uk/constitution/unincorporated.htm">"Seniors Network – Unincorporated Association"</a>. Archived from <a rel="nofollow" class="external text" href="http://www.seniorsnetwork.co.uk/constitution/unincorporated.htm/">the original</a> on April 23, 2008<span class="reference-accessdate">. Retrieved <span class="nowrap">2008-08-24</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Seniors+Network+%E2%80%93+Unincorporated+Association&rft_id=http%3A%2F%2Fwww.seniorsnetwork.co.uk%2Fconstitution%2Funincorporated.htm%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-47"><span class="mw-cite-backlink"><b><a href="#cite_ref-47">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20090206100622/http://www.ncvo-vol.org.uk/askncvo/index.asp?id=107%2F">"NCVO – Legal structures for voluntary organizations"</a>. Archived from <a rel="nofollow" class="external text" href="http://www.ncvo-vol.org.uk/askncvo/index.asp?id=107/">the original</a> on February 6, 2009<span class="reference-accessdate">. Retrieved <span class="nowrap">2008-08-24</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=NCVO+%E2%80%93+Legal+structures+for+voluntary+organizations&rft_id=http%3A%2F%2Fwww.ncvo-vol.org.uk%2Faskncvo%2Findex.asp%3Fid%3D107%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-48"><span class="mw-cite-backlink"><b><a href="#cite_ref-48">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20080915081559/http://www.sfsgo.com/guaranteecompany.asp">"Guarantee Company – Not for Profit Companies – Charities"</a>. Archived from <a rel="nofollow" class="external text" href="http://www.sfsgo.com/guaranteecompany.asp/">the original</a> on September 15, 2008<span class="reference-accessdate">. Retrieved <span class="nowrap">2008-08-24</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Guarantee+Company+%E2%80%93+Not+for+Profit+Companies+%E2%80%93+Charities&rft_id=http%3A%2F%2Fwww.sfsgo.com%2Fguaranteecompany.asp%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-49"><span class="mw-cite-backlink"><b><a href="#cite_ref-49">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.gov.uk/government/publications/exempt-charities-cc23">"Exempt charities (CC23)"</a>. <i>www.gov.uk</i>. 1 September 2013.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.gov.uk&rft.atitle=Exempt+charities+%28CC23%29&rft.date=2013-09-01&rft_id=https%3A%2F%2Fwww.gov.uk%2Fgovernment%2Fpublications%2Fexempt-charities-cc23&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-50"><span class="mw-cite-backlink"><b><a href="#cite_ref-50">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.gov.uk/government/publications/excepted-charities">"Excepted charities"</a>. <i>www.gov.uk</i>. 11 June 2014.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.gov.uk&rft.atitle=Excepted+charities&rft.date=2014-06-11&rft_id=https%3A%2F%2Fwww.gov.uk%2Fgovernment%2Fpublications%2Fexcepted-charities&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-51"><span class="mw-cite-backlink"><b><a href="#cite_ref-51">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.gov.uk/guidance/how-to-set-up-a-charity-cc21a">"How to set up a charity (CC21a)"</a>. <i>GOV.UK</i>. 4 November 2014.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=GOV.UK&rft.atitle=How+to+set+up+a+charity+%28CC21a%29&rft.date=2014-11-04&rft_id=https%3A%2F%2Fwww.gov.uk%2Fguidance%2Fhow-to-set-up-a-charity-cc21a&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-52"><span class="mw-cite-backlink"><b><a href="#cite_ref-52">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.gov.uk/setting-up-charity/register-your-charity">"Charity registration"</a>. <i>gov.uk</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=gov.uk&rft.atitle=Charity+registration&rft_id=https%3A%2F%2Fwww.gov.uk%2Fsetting-up-charity%2Fregister-your-charity&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-53"><span class="mw-cite-backlink"><b><a href="#cite_ref-53">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.hmrc.gov.uk/charities/tax/recognition.htm">"Charities and tax"</a>. <i>hmrc.gov.uk</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=hmrc.gov.uk&rft.atitle=Charities+and+tax&rft_id=http%3A%2F%2Fwww.hmrc.gov.uk%2Fcharities%2Ftax%2Frecognition.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-54"><span class="mw-cite-backlink"><b><a href="#cite_ref-54">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.cof.org/content/nonprofit-law-england-wales">"Nonprofit Law in England & Wales"</a>. <i>Council on Foundations</i>. 2013-11-24<span class="reference-accessdate">. Retrieved <span class="nowrap">2020-07-21</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Council+on+Foundations&rft.atitle=Nonprofit+Law+in+England+%26+Wales&rft.date=2013-11-24&rft_id=https%3A%2F%2Fwww.cof.org%2Fcontent%2Fnonprofit-law-england-wales&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-55"><span class="mw-cite-backlink"><b><a href="#cite_ref-55">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20070522013324/http://www.llw.co.uk/charity_act.htm">"Charity Act 2006"</a>. Archived from <a rel="nofollow" class="external text" href="http://www.llw.co.uk/charity_act.htm">the original</a> on 2007-05-22<span class="reference-accessdate">. Retrieved <span class="nowrap">2008-08-21</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Charity+Act+2006&rft_id=http%3A%2F%2Fwww.llw.co.uk%2Fcharity_act.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-56"><span class="mw-cite-backlink"><b><a href="#cite_ref-56">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.charitycommissionni.org.uk/about-us/about-the-charity-commission/our-status/">"Our status"</a>. The Charity Commission for Northern Ireland. 2010<span class="reference-accessdate">. Retrieved <span class="nowrap">25 July</span> 2017</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Our+status&rft.pub=The+Charity+Commission+for+Northern+Ireland&rft.date=2010&rft_id=http%3A%2F%2Fwww.charitycommissionni.org.uk%2Fabout-us%2Fabout-the-charity-commission%2Four-status%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-57"><span class="mw-cite-backlink"><b><a href="#cite_ref-57">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.charitycommissionni.org.uk/manage-your-charity/register-your-charity/the-deemed-list/">"The Deemed List"</a>. <i>Charity Commission for Northern Ireland</i><span class="reference-accessdate">. Retrieved <span class="nowrap">25 July</span> 2017</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Charity+Commission+for+Northern+Ireland&rft.atitle=The+Deemed+List&rft_id=http%3A%2F%2Fwww.charitycommissionni.org.uk%2Fmanage-your-charity%2Fregister-your-charity%2Fthe-deemed-list%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-58"><span class="mw-cite-backlink"><b><a href="#cite_ref-58">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20170728140059/http://www.charitycommissionni.org.uk/manage-your-charity/register-your-charity/registration-list-and-expression-of-intent-form">"Registration list and expression of intent form"</a>. <i>www.charitycommissionni.org.uk</i>. Archived from <a rel="nofollow" class="external text" href="http://www.charitycommissionni.org.uk/manage-your-charity/register-your-charity/registration-list-and-expression-of-intent-form/">the original</a> on 2017-07-28<span class="reference-accessdate">. Retrieved <span class="nowrap">2017-07-25</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.charitycommissionni.org.uk&rft.atitle=Registration+list+and+expression+of+intent+form&rft_id=http%3A%2F%2Fwww.charitycommissionni.org.uk%2Fmanage-your-charity%2Fregister-your-charity%2Fregistration-list-and-expression-of-intent-form%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-IRS_document_P557-59"><span class="mw-cite-backlink">^ <a href="#cite_ref-IRS_document_P557_59-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-IRS_document_P557_59-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-IRS_document_P557_59-2"><sup><i><b>c</b></i></sup></a></span> <span class="reference-text">"<a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-pdf/p557.pdf">Publication 557: Tax-Exempt Status for Your Organization</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20200511061203/https://www.irs.gov/pub/irs-pdf/p557.pdf">Archived</a> 2020-05-11 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a>". <i>Internal Revenue Service</i>. January 2018. p. 27.</span> </li> <li id="cite_note-fdncenFAQ-60"><span class="mw-cite-backlink"><b><a href="#cite_ref-fdncenFAQ_60-0">^</a></b></span> <span class="reference-text">FoundationCenter.org, <a rel="nofollow" class="external text" href="http://foundationcenter.org/getstarted/faqs/html/pfandpc.html">What is the difference between a private foundation and a public charity?</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20090831122102/http://foundationcenter.org/getstarted/faqs/html/pfandpc.html">Archived</a> 2009-08-31 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a>, accessed 2009-06-20</span> </li> <li id="cite_note-61"><span class="mw-cite-backlink"><b><a href="#cite_ref-61">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.nasconet.org">"NASCO National Association of State Charity Officials"</a><span class="reference-accessdate">. Retrieved <span class="nowrap">2008-08-27</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=NASCO+National+Association+of+State+Charity+Officials&rft_id=http%3A%2F%2Fwww.nasconet.org&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-62"><span class="mw-cite-backlink"><b><a href="#cite_ref-62">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://archive.today/20140127141859/https://www.harborcompliance.com/information/authority/attorney-general-charities.php">"U.S. List of Charitable Solicitation Authorities by State"</a>. Archived from <a rel="nofollow" class="external text" href="https://www.harborcompliance.com/information/authority/attorney-general-charities.php">the original</a> on January 27, 2014<span class="reference-accessdate">. Retrieved <span class="nowrap">2014-01-27</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=U.S.+List+of+Charitable+Solicitation+Authorities+by+State&rft_id=https%3A%2F%2Fwww.harborcompliance.com%2Finformation%2Fauthority%2Fattorney-general-charities.php&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-63"><span class="mw-cite-backlink"><b><a href="#cite_ref-63">^</a></b></span> <span class="reference-text">Adriene Hill, "<a rel="nofollow" class="external text" href="https://www.marketplace.org/2013/06/14/worst-charities-get-information-you-make-donation/">The worst charities: Get information before you make a donation</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20200713003839/https://www.marketplace.org/2013/06/14/worst-charities-get-information-you-make-donation/">Archived</a> 2020-07-13 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a>", <i>Marketplace</i>, <a href="/wiki/NPR" title="NPR">NPR</a>, June 14, 2013</span> </li> <li id="cite_note-64"><span class="mw-cite-backlink"><b><a href="#cite_ref-64">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://nonprofitssource.com/online-giving-statistic">"The Ultimate List Of Charitable Giving Statistics For 2018"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=The+Ultimate+List+Of+Charitable+Giving+Statistics+For+2018&rft_id=https%3A%2F%2Fnonprofitssource.com%2Fonline-giving-statistic&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-65"><span class="mw-cite-backlink"><b><a href="#cite_ref-65">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-pdf/p4220.pdf">"Applying for 501(c)(3) Tax-Exempt Status: Publication P4220"</a> <span class="cs1-format">(PDF)</span>. IRS. March 2018.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Applying+for+501%28c%29%283%29+Tax-Exempt+Status%3A+Publication+P4220&rft.pub=IRS&rft.date=2018-03&rft_id=https%3A%2F%2Fwww.irs.gov%2Fpub%2Firs-pdf%2Fp4220.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-66"><span class="mw-cite-backlink"><b><a href="#cite_ref-66">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.bbc.co.uk/ethics/charity/against_1.shtml#h4">"Arguments against charity"</a>. <i><a href="/wiki/BBC" title="BBC">BBC</a></i>. 2014<span class="reference-accessdate">. Retrieved <span class="nowrap">2022-03-25</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=BBC&rft.atitle=Arguments+against+charity&rft.date=2014&rft_id=https%3A%2F%2Fwww.bbc.co.uk%2Fethics%2Fcharity%2Fagainst_1.shtml%23h4&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-67"><span class="mw-cite-backlink"><b><a href="#cite_ref-67">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFSpade2020" class="citation web cs1">Spade, Dean (2020). <a rel="nofollow" class="external text" href="http://www.deanspade.net/wp-content/uploads/2020/03/Mutual-Article-Social-Text-Final.pdf">"Solidarity not Charity"</a> <span class="cs1-format">(PDF)</span><span class="reference-accessdate">. Retrieved <span class="nowrap">March 24,</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Solidarity+not+Charity&rft.date=2020&rft.aulast=Spade&rft.aufirst=Dean&rft_id=http%3A%2F%2Fwww.deanspade.net%2Fwp-content%2Fuploads%2F2020%2F03%2FMutual-Article-Social-Text-Final.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-68"><span class="mw-cite-backlink"><b><a href="#cite_ref-68">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFReich2020" class="citation web cs1">Reich, Robert (2020-04-12). <a rel="nofollow" class="external text" href="https://www.theguardian.com/commentisfree/2020/apr/12/americas-billionaire-class-donations">"America's billionaires are giving to charity – but much of it is self-serving rubbish"</a>. <i><a href="/wiki/The_Guardian" title="The Guardian">The Guardian</a></i><span class="reference-accessdate">. Retrieved <span class="nowrap">2022-03-21</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=The+Guardian&rft.atitle=America%27s+billionaires+are+giving+to+charity+%E2%80%93+but+much+of+it+is+self-serving+rubbish&rft.date=2020-04-12&rft.aulast=Reich&rft.aufirst=Robert&rft_id=http%3A%2F%2Fwww.theguardian.com%2Fcommentisfree%2F2020%2Fapr%2F12%2Famericas-billionaire-class-donations&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> <li id="cite_note-69"><span class="mw-cite-backlink"><b><a href="#cite_ref-69">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFSnow2015" class="citation web cs1">Snow, Mathew (2015-08-25). <a rel="nofollow" class="external text" href="https://jacobinmag.com/2015/08/peter-singer-charity-effective-altruism/">"Against Charity"</a>. <i><a href="/wiki/Jacobin_(magazine)" title="Jacobin (magazine)">Jacobin</a></i><span class="reference-accessdate">. Retrieved <span class="nowrap">2022-03-25</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Jacobin&rft.atitle=Against+Charity&rft.date=2015-08-25&rft.aulast=Snow&rft.aufirst=Mathew&rft_id=https%3A%2F%2Fjacobinmag.com%2F2015%2F08%2Fpeter-singer-charity-effective-altruism%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></span> </li> </ol></div></div> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Charitable_organization&action=edit&section=32" title="Edit section: External links"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><span class="noviewer" typeof="mw:File"><a href="/wiki/File:Commons-logo.svg" class="mw-file-description"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/4/4a/Commons-logo.svg/12px-Commons-logo.svg.png" decoding="async" width="12" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/4/4a/Commons-logo.svg/18px-Commons-logo.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/4/4a/Commons-logo.svg/24px-Commons-logo.svg.png 2x" data-file-width="1024" data-file-height="1376" /></a></span> Media related to <a href="https://commons.wikimedia.org/wiki/Category:Charitable_organizations" class="extiw" title="commons:Category:Charitable organizations">Charitable organizations</a> at Wikimedia Commons</li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation encyclopaedia cs1"><span class="cs1-ws-icon" title="s:Encyclopædia Britannica, Ninth Edition/Charities"><a class="external text" href="https://en.wikisource.org/wiki/Encyclop%C3%A6dia_Britannica,_Ninth_Edition/Charities">"Charities" </a></span>. <i><a href="/wiki/Encyclop%C3%A6dia_Britannica" title="Encyclopædia Britannica">Encyclopædia Britannica</a></i>. Vol. V (9th ed.). 1878. pp. 401–402.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=bookitem&rft.atitle=Charities&rft.btitle=Encyclop%C3%A6dia+Britannica&rft.pages=401-402&rft.edition=9th&rft.date=1878&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACharitable+organization" class="Z3988"></span></li></ul> <div class="navbox-styles"><style data-mw-deduplicate="TemplateStyles:r1129693374">.mw-parser-output .hlist dl,.mw-parser-output .hlist ol,.mw-parser-output .hlist ul{margin:0;padding:0}.mw-parser-output .hlist dd,.mw-parser-output .hlist dt,.mw-parser-output .hlist li{margin:0;display:inline}.mw-parser-output .hlist.inline,.mw-parser-output .hlist.inline dl,.mw-parser-output .hlist.inline ol,.mw-parser-output .hlist.inline ul,.mw-parser-output .hlist dl dl,.mw-parser-output .hlist dl ol,.mw-parser-output .hlist dl ul,.mw-parser-output .hlist ol dl,.mw-parser-output .hlist ol ol,.mw-parser-output .hlist ol ul,.mw-parser-output .hlist ul dl,.mw-parser-output .hlist ul ol,.mw-parser-output .hlist ul ul{display:inline}.mw-parser-output .hlist .mw-empty-li{display:none}.mw-parser-output .hlist dt::after{content:": "}.mw-parser-output .hlist dd::after,.mw-parser-output .hlist li::after{content:" · ";font-weight:bold}.mw-parser-output .hlist dd:last-child::after,.mw-parser-output .hlist dt:last-child::after,.mw-parser-output .hlist li:last-child::after{content:none}.mw-parser-output .hlist dd dd:first-child::before,.mw-parser-output .hlist dd dt:first-child::before,.mw-parser-output .hlist dd li:first-child::before,.mw-parser-output .hlist dt dd:first-child::before,.mw-parser-output .hlist dt dt:first-child::before,.mw-parser-output .hlist dt li:first-child::before,.mw-parser-output .hlist li dd:first-child::before,.mw-parser-output .hlist li dt:first-child::before,.mw-parser-output .hlist li li:first-child::before{content:" (";font-weight:normal}.mw-parser-output .hlist dd dd:last-child::after,.mw-parser-output .hlist dd dt:last-child::after,.mw-parser-output .hlist dd li:last-child::after,.mw-parser-output .hlist dt dd:last-child::after,.mw-parser-output .hlist dt dt:last-child::after,.mw-parser-output .hlist dt li:last-child::after,.mw-parser-output .hlist li dd:last-child::after,.mw-parser-output .hlist li dt:last-child::after,.mw-parser-output .hlist li li:last-child::after{content:")";font-weight:normal}.mw-parser-output .hlist ol{counter-reset:listitem}.mw-parser-output .hlist ol>li{counter-increment:listitem}.mw-parser-output .hlist ol>li::before{content:" "counter(listitem)"\a0 "}.mw-parser-output .hlist dd ol>li:first-child::before,.mw-parser-output .hlist dt ol>li:first-child::before,.mw-parser-output .hlist li ol>li:first-child::before{content:" ("counter(listitem)"\a0 "}</style><style data-mw-deduplicate="TemplateStyles:r1236075235">.mw-parser-output .navbox{box-sizing:border-box;border:1px solid #a2a9b1;width:100%;clear:both;font-size:88%;text-align:center;padding:1px;margin:1em auto 0}.mw-parser-output .navbox .navbox{margin-top:0}.mw-parser-output .navbox+.navbox,.mw-parser-output .navbox+.navbox-styles+.navbox{margin-top:-1px}.mw-parser-output .navbox-inner,.mw-parser-output .navbox-subgroup{width:100%}.mw-parser-output .navbox-group,.mw-parser-output .navbox-title,.mw-parser-output .navbox-abovebelow{padding:0.25em 1em;line-height:1.5em;text-align:center}.mw-parser-output .navbox-group{white-space:nowrap;text-align:right}.mw-parser-output .navbox,.mw-parser-output .navbox-subgroup{background-color:#fdfdfd}.mw-parser-output .navbox-list{line-height:1.5em;border-color:#fdfdfd}.mw-parser-output .navbox-list-with-group{text-align:left;border-left-width:2px;border-left-style:solid}.mw-parser-output tr+tr>.navbox-abovebelow,.mw-parser-output tr+tr>.navbox-group,.mw-parser-output tr+tr>.navbox-image,.mw-parser-output tr+tr>.navbox-list{border-top:2px solid #fdfdfd}.mw-parser-output .navbox-title{background-color:#ccf}.mw-parser-output .navbox-abovebelow,.mw-parser-output .navbox-group,.mw-parser-output .navbox-subgroup .navbox-title{background-color:#ddf}.mw-parser-output .navbox-subgroup .navbox-group,.mw-parser-output .navbox-subgroup .navbox-abovebelow{background-color:#e6e6ff}.mw-parser-output .navbox-even{background-color:#f7f7f7}.mw-parser-output .navbox-odd{background-color:transparent}.mw-parser-output .navbox .hlist td dl,.mw-parser-output .navbox .hlist td ol,.mw-parser-output .navbox .hlist td ul,.mw-parser-output .navbox td.hlist dl,.mw-parser-output .navbox td.hlist ol,.mw-parser-output .navbox td.hlist ul{padding:0.125em 0}.mw-parser-output .navbox .navbar{display:block;font-size:100%}.mw-parser-output .navbox-title .navbar{float:left;text-align:left;margin-right:0.5em}body.skin--responsive .mw-parser-output .navbox-image img{max-width:none!important}@media print{body.ns-0 .mw-parser-output .navbox{display:none!important}}</style></div><div role="navigation" class="navbox" aria-labelledby="Charitable_giving_and_practices" style="padding:3px"><table class="nowraplinks mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Charity" title="Template:Charity"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Charity" title="Template talk:Charity"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Charity" title="Special:EditPage/Template:Charity"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Charitable_giving_and_practices" style="font-size:114%;margin:0 4em"><a href="/wiki/Charity_(practice)" title="Charity (practice)">Charitable giving and practices</a></div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%">Main topics</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Alms" title="Alms">Alms</a></li> <li><a href="/wiki/Altruism" title="Altruism">Altruism</a></li> <li><a href="/wiki/Charity_(practice)" title="Charity (practice)">Charity (practice)</a></li> <li><a href="/wiki/Compassion" title="Compassion">Compassion</a></li> <li><a href="/wiki/Donation" title="Donation">Donation</a></li> <li><a href="/wiki/Empathy" title="Empathy">Empathy</a></li> <li><a href="/wiki/Fundraising" title="Fundraising">Fundraising</a></li> <li><a href="/wiki/Humanity_(virtue)" title="Humanity (virtue)">Humanity (virtue)</a></li> <li><a href="/wiki/Philanthropy" title="Philanthropy">Philanthropy</a></li> <li><a href="/wiki/Volunteering" title="Volunteering">Volunteering</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Types of <a class="mw-selflink selflink">charitable<br />organizations</a></th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Charitable_trust" title="Charitable trust">Charitable trust / Registered charity</a></li> <li><a href="/wiki/Foundation_(nonprofit)" title="Foundation (nonprofit)">Foundation</a> <ul><li><a href="/wiki/Private_foundation" title="Private foundation">Private</a></li></ul></li> <li><a href="/wiki/Crowdfunding" title="Crowdfunding">Crowdfunding</a></li> <li><a href="/wiki/Mutual-benefit_nonprofit_corporation" title="Mutual-benefit nonprofit corporation">Mutual-benefit nonprofit corporation</a></li> <li><a href="/wiki/Non-governmental_organization" title="Non-governmental organization">Non-governmental organization</a></li> <li><a href="/wiki/Nonprofit_organization" title="Nonprofit organization">Nonprofit organization</a></li> <li><a href="/wiki/Public-benefit_nonprofit_corporation" title="Public-benefit nonprofit corporation">Public-benefit nonprofit corporation</a></li> <li><a href="/wiki/Service_club" title="Service club">Service club</a></li> <li><a href="/wiki/Social_enterprise" title="Social enterprise">Social enterprise</a></li> <li><a href="/wiki/Religious_corporation" title="Religious corporation">Religious corporation</a></li> <li><a href="/wiki/Voluntary_association" title="Voluntary association">Voluntary association</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Charity and religion</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Charity_(Christian_virtue)" title="Charity (Christian virtue)">Charity (Christian virtue)</a></li> <li><a href="/wiki/D%C4%81na" title="Dāna">Dāna</a></li> <li><a href="/wiki/Tithe" title="Tithe">Tithe</a></li> <li><a href="/wiki/Tzedakah" title="Tzedakah">Tzedakah</a></li> <li><a href="/wiki/Sadaqah" title="Sadaqah">Sadaqah</a></li> <li><a href="/wiki/Zakat" title="Zakat">Zakat</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Charity_evaluation" class="mw-redirect" title="Charity evaluation">Charity evaluation</a></th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Aid_effectiveness" title="Aid effectiveness">Aid effectiveness</a></li> <li><a href="/wiki/Animal_Charity_Evaluators" title="Animal Charity Evaluators">Animal Charity Evaluators</a></li> <li><a href="/wiki/Candid_(organization)" title="Candid (organization)">Candid</a></li> <li><a href="/wiki/Charity_assessment" title="Charity assessment">Charity assessment</a></li> <li><a href="/wiki/Charity_Navigator" title="Charity Navigator">Charity Navigator</a></li> <li><a href="/wiki/CharityWatch" title="CharityWatch">CharityWatch</a></li> <li><a href="/wiki/Distributional_cost-effectiveness_analysis" title="Distributional cost-effectiveness analysis">Distributional cost-effectiveness analysis</a></li> <li><a href="/wiki/GiveWell" title="GiveWell">GiveWell</a></li> <li><a href="/wiki/Giving_Multiplier" title="Giving Multiplier">Giving Multiplier</a></li> <li><a href="/wiki/Giving_What_We_Can" title="Giving What We Can">Giving What We Can</a></li> <li><a href="/wiki/GreatNonprofits" title="GreatNonprofits">GreatNonprofits</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Further topics</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Alternative_giving" title="Alternative giving">Alternative giving</a></li> <li><a href="/wiki/Benefit_concert" title="Benefit concert">Benefit concert</a></li> <li><a href="/wiki/Caff%C3%A8_sospeso" title="Caffè sospeso">Caffè sospeso</a></li> <li><a href="/wiki/Charity_fraud" title="Charity fraud">Charity fraud</a></li> <li><a href="/wiki/Charity_shop" title="Charity shop">Charity / thrift / op shop</a></li> <li><a href="/wiki/Click-to-donate_site" title="Click-to-donate site">Click-to-donate site</a></li> <li><a href="/wiki/Drive_(charity)" title="Drive (charity)">Drive</a></li> <li><a href="/wiki/Donor-advised_fund" title="Donor-advised fund">Donor-advised fund</a></li> <li><a href="/wiki/Donor_intent" title="Donor intent">Donor intent</a></li> <li><a href="/wiki/Earning_to_give" title="Earning to give">Earning to give</a></li> <li><a href="/wiki/Effective_altruism" title="Effective altruism">Effective altruism</a> <ul><li><a href="/wiki/Psychological_barriers_to_effective_altruism" title="Psychological barriers to effective altruism">Psychological barriers</a></li></ul></li> <li><a href="/wiki/Ethics_of_philanthropy" title="Ethics of philanthropy">Ethics of philanthropy</a></li> <li><a href="/wiki/List_of_charitable_foundations" title="List of charitable foundations">List of charitable foundations</a> <ul><li><a href="/wiki/List_of_wealthiest_charitable_foundations" title="List of wealthiest charitable foundations">wealthiest</a></li></ul></li> <li><a href="/wiki/Master_of_Nonprofit_Organizations" class="mw-redirect" title="Master of Nonprofit Organizations">Master of Nonprofit Organizations</a></li> <li><a href="/wiki/Matching_funds" title="Matching funds">Matching funds</a></li> <li><a href="/wiki/Telethon" title="Telethon">Telethon</a></li> <li><a href="/wiki/Visiting_the_sick" title="Visiting the sick">Visiting the sick</a></li> <li><a href="/wiki/Voluntary_sector" title="Voluntary sector">Voluntary sector</a></li> <li><a href="/wiki/Volunteer_grant" title="Volunteer grant">Volunteer grant</a></li> <li><a href="/wiki/Wall_of_kindness" title="Wall of kindness">Wall of kindness</a></li> <li><a href="/wiki/Warm-glow_giving" title="Warm-glow giving">Warm-glow giving</a></li></ul> </div></td></tr></tbody></table></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236075235"><style data-mw-deduplicate="TemplateStyles:r1038841319">.mw-parser-output .tooltip-dotted{border-bottom:1px dotted;cursor:help}</style></div><div role="navigation" class="navbox authority-control" aria-labelledby="Authority_control_databases_frameless&#124;text-top&#124;10px&#124;alt=Edit_this_at_Wikidata&#124;link=https&#58;//www.wikidata.org/wiki/Q708676#identifiers&#124;class=noprint&#124;Edit_this_at_Wikidata" style="padding:3px"><table class="nowraplinks hlist mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><div id="Authority_control_databases_frameless&#124;text-top&#124;10px&#124;alt=Edit_this_at_Wikidata&#124;link=https&#58;//www.wikidata.org/wiki/Q708676#identifiers&#124;class=noprint&#124;Edit_this_at_Wikidata" style="font-size:114%;margin:0 4em"><a href="/wiki/Help:Authority_control" title="Help:Authority control">Authority control databases</a> <span class="mw-valign-text-top noprint" typeof="mw:File/Frameless"><a href="https://www.wikidata.org/wiki/Q708676#identifiers" title="Edit this at Wikidata"><img alt="Edit this at Wikidata" src="//upload.wikimedia.org/wikipedia/en/thumb/8/8a/OOjs_UI_icon_edit-ltr-progressive.svg/10px-OOjs_UI_icon_edit-ltr-progressive.svg.png" decoding="async" width="10" height="10" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/8/8a/OOjs_UI_icon_edit-ltr-progressive.svg/15px-OOjs_UI_icon_edit-ltr-progressive.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/8/8a/OOjs_UI_icon_edit-ltr-progressive.svg/20px-OOjs_UI_icon_edit-ltr-progressive.svg.png 2x" data-file-width="20" data-file-height="20" /></a></span></div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%">National</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"><ul><li><span class="uid"><a rel="nofollow" class="external text" href="https://d-nb.info/gnd/4155290-8">Germany</a></span></li><li><span class="uid"><a rel="nofollow" class="external text" href="https://id.loc.gov/authorities/sh85022665">United States</a></span></li><li><span class="uid"><span class="rt-commentedText tooltip tooltip-dotted" title="charitativní organizace"><a rel="nofollow" class="external text" href="https://aleph.nkp.cz/F/?func=find-c&local_base=aut&ccl_term=ica=ph114230&CON_LNG=ENG">Czech Republic</a></span></span></li><li><span class="uid"><a rel="nofollow" class="external text" href="https://kopkatalogs.lv/F?func=direct&local_base=lnc10&doc_number=000066085&P_CON_LNG=ENG">Latvia</a></span></li><li><span class="uid"><a rel="nofollow" class="external text" href="http://olduli.nli.org.il/F/?func=find-b&local_base=NLX10&find_code=UID&request=987007285087005171">Israel</a></span></li></ul></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Other</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"><ul><li><span class="uid"><a rel="nofollow" class="external text" href="https://catalog.archives.gov/id/10639929">NARA</a></span></li></ul></div></td></tr></tbody></table></div>    </div><noscript><img src="https://login.wikimedia.org/wiki/Special:CentralAutoLogin/start?type=1x1&useformat=desktop" alt="" width="1" height="1" style="border: none; position: absolute;"></noscript> <div class="printfooter" data-nosnippet="">Retrieved from "<a dir="ltr" href="https://en.wikipedia.org/w/index.php?title=Charitable_organization&oldid=1258339059">https://en.wikipedia.org/w/index.php?title=Charitable_organization&oldid=1258339059</a>"</div></div> <div id="catlinks" class="catlinks" data-mw="interface"><div id="mw-normal-catlinks" class="mw-normal-catlinks"><a href="/wiki/Help:Category" title="Help:Category">Categories</a>: <ul><li><a href="/wiki/Category:Charities" title="Category:Charities">Charities</a></li><li><a href="/wiki/Category:Types_of_organization" title="Category:Types of organization">Types of organization</a></li><li><a href="/wiki/Category:Wills_and_trusts" title="Category:Wills and trusts">Wills and trusts</a></li></ul></div><div id="mw-hidden-catlinks" class="mw-hidden-catlinks mw-hidden-cats-hidden">Hidden categories: <ul><li><a href="/wiki/Category:All_articles_with_dead_external_links" title="Category:All articles with dead external links">All articles with dead external links</a></li><li><a href="/wiki/Category:Articles_with_dead_external_links_from_November_2019" title="Category:Articles with dead external links from November 2019">Articles with dead external links from November 2019</a></li><li><a href="/wiki/Category:Articles_with_permanently_dead_external_links" title="Category:Articles with permanently dead external links">Articles with permanently dead external links</a></li><li><a href="/wiki/Category:Webarchive_template_wayback_links" title="Category:Webarchive template wayback links">Webarchive template wayback links</a></li><li><a href="/wiki/Category:Articles_with_short_description" title="Category:Articles with short description">Articles with short description</a></li><li><a href="/wiki/Category:Short_description_matches_Wikidata" title="Category:Short description matches Wikidata">Short description matches Wikidata</a></li><li><a href="/wiki/Category:Articles_with_limited_geographic_scope_from_September_2018" title="Category:Articles with limited geographic scope from September 2018">Articles with limited geographic scope from September 2018</a></li><li><a href="/wiki/Category:Anglophone-centric" title="Category:Anglophone-centric">Anglophone-centric</a></li><li><a href="/wiki/Category:All_articles_with_unsourced_statements" title="Category:All articles with unsourced statements">All articles with unsourced statements</a></li><li><a href="/wiki/Category:Articles_with_unsourced_statements_from_June_2020" title="Category:Articles with unsourced statements from June 2020">Articles with unsourced statements from June 2020</a></li><li><a href="/wiki/Category:Articles_containing_Hungarian-language_text" title="Category:Articles containing Hungarian-language text">Articles containing Hungarian-language text</a></li><li><a href="/wiki/Category:Articles_with_unsourced_statements_from_May_2021" title="Category:Articles with unsourced statements from May 2021">Articles with unsourced statements from May 2021</a></li><li><a href="/wiki/Category:Articles_containing_Polish-language_text" title="Category:Articles containing Polish-language text">Articles containing Polish-language text</a></li><li><a href="/wiki/Category:Articles_with_unsourced_statements_from_April_2019" title="Category:Articles with unsourced statements from April 2019">Articles with unsourced statements from April 2019</a></li><li><a href="/wiki/Category:Wikipedia_articles_needing_clarification_from_April_2019" title="Category:Wikipedia articles needing clarification from April 2019">Wikipedia articles needing clarification from April 2019</a></li><li><a href="/wiki/Category:Articles_containing_potentially_dated_statements_from_2011" title="Category:Articles containing potentially dated statements from 2011">Articles containing potentially dated statements from 2011</a></li><li><a href="/wiki/Category:All_articles_containing_potentially_dated_statements" title="Category:All articles containing potentially dated statements">All articles containing potentially dated statements</a></li><li><a href="/wiki/Category:Articles_with_unsourced_statements_from_February_2019" title="Category:Articles with unsourced statements from February 2019">Articles with unsourced statements from February 2019</a></li><li><a href="/wiki/Category:Articles_with_unsourced_statements_from_May_2024" title="Category:Articles with unsourced statements from May 2024">Articles with unsourced statements from May 2024</a></li><li><a href="/wiki/Category:Wikipedia_articles_needing_clarification_from_May_2024" title="Category:Wikipedia articles needing clarification from May 2024">Wikipedia articles needing clarification from May 2024</a></li><li><a href="/wiki/Category:Articles_with_excerpts" title="Category:Articles with excerpts">Articles with excerpts</a></li><li><a href="/wiki/Category:Articles_needing_cleanup_from_July_2020" title="Category:Articles needing cleanup from July 2020">Articles needing cleanup from July 2020</a></li><li><a href="/wiki/Category:All_pages_needing_cleanup" title="Category:All pages needing cleanup">All pages needing cleanup</a></li><li><a href="/wiki/Category:Articles_with_sections_that_need_to_be_turned_into_prose_from_July_2020" title="Category:Articles with sections that need to be turned into prose from July 2020">Articles with sections that need to be turned into prose from July 2020</a></li><li><a href="/wiki/Category:Inconsistent_wikidata_for_Commons_category" title="Category:Inconsistent wikidata for Commons category">Inconsistent wikidata for Commons category</a></li><li><a href="/wiki/Category:Wikipedia_articles_incorporating_a_citation_from_EB9" title="Category:Wikipedia articles incorporating a citation from EB9">Wikipedia articles incorporating a citation from EB9</a></li></ul></div></div> </div> </main> </div> <div class="mw-footer-container"> <footer id="footer" class="mw-footer" > <ul id="footer-info"> <li id="footer-info-lastmod"> This page was last edited on 19 November 2024, at 04:13<span class="anonymous-show"> (UTC)</span>.</li> <li id="footer-info-copyright">Text is available under the <a href="/wiki/Wikipedia:Text_of_the_Creative_Commons_Attribution-ShareAlike_4.0_International_License" title="Wikipedia:Text of the Creative Commons Attribution-ShareAlike 4.0 International License">Creative Commons Attribution-ShareAlike 4.0 License</a>; additional terms may apply. By using this site, you agree to the <a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Terms_of_Use" class="extiw" title="foundation:Special:MyLanguage/Policy:Terms of Use">Terms of Use</a> and <a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Privacy_policy" class="extiw" title="foundation:Special:MyLanguage/Policy:Privacy policy">Privacy Policy</a>. Wikipedia® is a registered trademark of the <a rel="nofollow" class="external text" href="https://wikimediafoundation.org/">Wikimedia Foundation, Inc.</a>, a non-profit organization.</li> </ul> <ul id="footer-places"> <li id="footer-places-privacy"><a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Privacy_policy">Privacy policy</a></li> <li id="footer-places-about"><a href="/wiki/Wikipedia:About">About Wikipedia</a></li> <li id="footer-places-disclaimers"><a href="/wiki/Wikipedia:General_disclaimer">Disclaimers</a></li> <li id="footer-places-contact"><a href="//en.wikipedia.org/wiki/Wikipedia:Contact_us">Contact Wikipedia</a></li> <li id="footer-places-wm-codeofconduct"><a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Universal_Code_of_Conduct">Code of Conduct</a></li> <li id="footer-places-developers"><a href="https://developer.wikimedia.org">Developers</a></li> <li id="footer-places-statslink"><a href="https://stats.wikimedia.org/#/en.wikipedia.org">Statistics</a></li> <li id="footer-places-cookiestatement"><a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Cookie_statement">Cookie statement</a></li> <li id="footer-places-mobileview"><a href="//en.m.wikipedia.org/w/index.php?title=Charitable_organization&mobileaction=toggle_view_mobile" class="noprint stopMobileRedirectToggle">Mobile view</a></li> </ul> <ul id="footer-icons" class="noprint"> <li id="footer-copyrightico"><a href="https://wikimediafoundation.org/" class="cdx-button cdx-button--fake-button cdx-button--size-large cdx-button--fake-button--enabled"><img src="/static/images/footer/wikimedia-button.svg" width="84" height="29" alt="Wikimedia Foundation" loading="lazy"></a></li> <li id="footer-poweredbyico"><a href="https://www.mediawiki.org/" class="cdx-button cdx-button--fake-button cdx-button--size-large cdx-button--fake-button--enabled"><img src="/w/resources/assets/poweredby_mediawiki.svg" alt="Powered by MediaWiki" width="88" height="31" loading="lazy"></a></li> </ul> </footer> </div> </div> </div> <div class="vector-settings" id="p-dock-bottom"> <ul></ul> </div><script>(RLQ=window.RLQ||[]).push(function(){mw.config.set({"wgHostname":"mw-web.codfw.main-7fc47fc68d-zxh6l","wgBackendResponseTime":191,"wgPageParseReport":{"limitreport":{"cputime":"1.121","walltime":"1.312","ppvisitednodes":{"value":5537,"limit":1000000},"postexpandincludesize":{"value":145307,"limit":2097152},"templateargumentsize":{"value":6847,"limit":2097152},"expansiondepth":{"value":17,"limit":100},"expensivefunctioncount":{"value":19,"limit":500},"unstrip-depth":{"value":1,"limit":20},"unstrip-size":{"value":229658,"limit":5000000},"entityaccesscount":{"value":1,"limit":400},"timingprofile":["100.00% 1168.612 1 -total"," 39.03% 456.155 1 Template:Reflist"," 19.33% 225.842 51 Template:Cite_web"," 10.60% 123.905 2 Template:Langx"," 9.58% 111.964 4 Template:Cite_journal"," 7.35% 85.839 1 Template:Charity"," 7.15% 83.557 1 Template:Navbox"," 6.99% 81.733 1 Template:Short_description"," 5.33% 62.254 1 Template:Globalize"," 5.32% 62.206 7 Template:Fix"]},"scribunto":{"limitreport-timeusage":{"value":"0.731","limit":"10.000"},"limitreport-memusage":{"value":22106317,"limit":52428800}},"cachereport":{"origin":"mw-web.codfw.canary-55c776fcd8-c4x2d","timestamp":"20241128172711","ttl":2592000,"transientcontent":false}}});});</script> <script type="application/ld+json">{"@context":"https:\/\/schema.org","@type":"Article","name":"Charitable organization","url":"https:\/\/en.wikipedia.org\/wiki\/Charitable_organization","sameAs":"http:\/\/www.wikidata.org\/entity\/Q708676","mainEntity":"http:\/\/www.wikidata.org\/entity\/Q708676","author":{"@type":"Organization","name":"Contributors to Wikimedia projects"},"publisher":{"@type":"Organization","name":"Wikimedia Foundation, Inc.","logo":{"@type":"ImageObject","url":"https:\/\/www.wikimedia.org\/static\/images\/wmf-hor-googpub.png"}},"datePublished":"2004-11-16T19:28:19Z","dateModified":"2024-11-19T04:13:52Z","image":"https:\/\/upload.wikimedia.org\/wikipedia\/commons\/c\/c6\/Universal_North_Building.JPG","headline":"nonprofit organization with charitable purpose"}</script> </body> </html>