Charitable organization
A charitable organization[1] or charity is an organization whose primary objectives are philanthropy and social well-being (e.g. educational, religious or other activities serving the public interest or common good).
The legal definition of a charitable organization (and of charity) varies between countries and in some instances regions of the country. The regulation, the tax treatment, and the way in which charity law affects charitable organizations also vary. Charitable organizations may not use any of their funds to profit individual persons or entities.[2] However, some charitable organizations have come under scrutiny for spending a disproportionate amount of their income to pay the salaries of their leadership.
Financial figures (e.g. tax refund, revenue from fundraising, revenue from the sale of goods and services or revenue from investment) are indicators to assess the financial sustainability of a charity, especially to
Charitable organizations often depend partly on donations from businesses. Such donations to charitable organizations represent a major form of corporate philanthropy.[4]
To meet the exempt organizational test requirements, a charity has to be exclusively organized and operated,
History
The examples and perspective in this article deal primarily with the English-speaking world and do not represent a worldwide view of the subject. (September 2018) |
Early Systems
Until the mid-18th century, charity was mainly distributed through religious structures (such as the
Enlightenment charity
During the
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
Another notable philanthropist of the Enlightenment era,
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
The Enlightenment era also witnessed a growing philosophical debate between those advocating for state intervention and those believing that
Growth during the 19th century
During the 19th century, a profusion of charitable organizations emerged to alleviate the awful conditions of the
There was strong growth in municipal charities. The Brougham Commission led to the Municipal Corporations Act 1835, which reorganized multiple local charities by incorporating them into single entities under supervision from the local government.
Charities at the time, including the
Towards the end of the 19th century, with the advent of the
Since 1901
During the 20th century, charitable organizations such as
Since the 21st century
With the advent of the Internet, charitable organizations established a presence on online
By jurisdiction
Australia
The definition of charity in Australia is derived from English common law, originally from the
Subsequently, the government introduced the Extension of Charitable Purpose Act 2004. This act did not attempt to codify the definition of a charitable purpose but rather aimed to clarify that certain purposes were charitable, resolving legal doubts surrounding their charitable status. Among these purposes were childcare, self-help groups, and closed/contemplative religious orders.[21]
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 Office of Fair Trading.[22] 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.
The
A Public Benevolent Institution (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.[24][25]
Canada
Charities in Canada need to be registered with the Charities Directorate[26] of the Canada Revenue Agency. According to the Canada Revenue Agency:[27]
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:
- its activities and purposes provide a tangible benefit to the public.
- 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.
- the charity's activities must be legal and must not be contrary to public policy.
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.
France
Most French charities are registered under the statute of loi d'association de 1901, a type of legal entity for non-profit NGOs. This statute is extremely common in France for any type of group that wants to be institutionalized (sports clubs, book clubs, support groups...), as it is very easy to set up and requires very little documentation. However, for an organization under the statute of loi 1901 to be considered a charity, it has to file with the authorities to come under the label of "association d'utilité publique", which means "NGO acting for the public interest". This label gives the NGO some tax exemptions.[citation needed]
Hungary
In
India
Under Indian law, legal entities such as charitable organizations, corporations, and managing bodies have been given the status of "legal persons" with legal rights, such as the right to sue and be sued, and the right to own and transfer property.[29] Indian charitable organizations with this status include Terna Public Charitable Trust and Sir Ratan Tata Trust.
Ireland
In Ireland, the Charities Act (2009) legislated the establishment of a "Charities Regulatory Authority", and the Charities Regulator was subsequently created via a ministerial order in 2014.[30][31] This was the first legal framework for charity registration in Ireland. The Charities Regulator maintains a database of organizations that have been granted charitable tax exemption—a list previously maintained by the Revenue Commissioners.[32] Such organizations would have a CHY number from the Revenue Commissioners, a CRO number from the Companies Registration Office, and a charity number from the Charities Regulator.
The Irish Nonprofits Database was created by Irish Nonprofits Knowledge Exchange (INKEx) to serve as a repository for regulatory and voluntarily disclosed information about Irish public benefit nonprofits.[citation needed]
Nigeria
Charitable organizations in Nigeria are registerable under "Part C" of the Companies and Allied Matters Act, 2020. Under the law, the Corporate Affairs Commission, Nigeria, being the official Nigerian Corporate Registry, is empowered to maintain and regulate the formation, operation, and dissolution of charitable organizations in Nigeria.[33] Charitable organizations in Nigeria are exempted under §25(c) of the Companies Income Tax Act (CITA) Cap. C21 LFN 2004 (as amended), which exempts from income tax corporate organizations engaged wholly in ecclesiastical, charitable, or educational activities.[34] Similarly, §3 of the Value Added Tax Act (VATA) Cap. V1 LFN 2004 (as amended), and the 1st Schedule to the VATA on exempted Goods and Services goods zero-rates goods and services purchased by any ecclesiastical, charitable, or educational institutions in furtherance of their charitable mandates.
Poland
A public benefit organization (
Polish charitable organizations with this status include
Singapore
The legal framework in
Ukraine
The legislation governing charitable activities and the process of obtaining charitable organization status is regulated by Ukraine's Civil Code and the Law of Ukraine on Charitable Activities and Charitable Organizations.
According to Ukrainian law, there are three forms of charitable organizations:
- A "charitable society" is a charitable organization created by at least two founders and operates based on the charter or statute.
- 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.
- 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.[citation needed]
The
All funds received by a charitable organization and used for charitable purposes are exempt from taxation, but obtaining non-profit status from the tax authority is necessary.
Legalization is required for international charitable funds to operate in Ukraine.[clarification needed]
United Kingdom
Charity law in the UK varies among (i) England and Wales, (ii) Scotland and (iii) Northern Ireland, 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 bona fide charities but do not appear on a public register.[38] The registers are maintained by the Charity Commission for England and Wales and by the Office of the Scottish Charity Regulator for Scotland. The Charity Commission for Northern Ireland maintains a register of charities that have completed formal registration (see below). Organizations applying must meet the specific legal requirements summarized below, have filing requirements with their regulator, and are subject to inspection or other forms of review. The oldest charity in the UK is The King's School, Canterbury, established in 597 AD.[39]
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
The Transparency of Lobbying, Non-party Campaigning and Trade Union Administration Act 2014 subjects charities to regulation by the Electoral Commission in the run-up to a general election.[41]
England and Wales
Definition
Section 1 of the Charities Act 2011 provides the definition in England and Wales:
- (1) For the purposes of the law of England and Wales, "charity" means an institution which—
- (a) is established for charitable purposes only, and
- (b) falls to be subject to the control of the High Court in the exercise of its jurisdiction with respect to charities.
The Charities Act 2011 provides the following list of charitable purposes:[42]
- the prevention or relief of poverty
- the advancement of education
- the advancement of religion
- the advancement of health or the saving of lives
- the advancement of citizenship or community development
- the advancement of the arts, culture, heritage or science
- the advancement of amateur sport
- the advancement of human rights, conflict resolution or reconciliation or the promotion of religious or racial harmony or equality and diversity
- the advancement of environmental protection or improvement
- the relief of those in need, by reason of youth, age, ill-health, disability, financial hardship or other disadvantage
- the advancement of animal welfare
- the promotion of the efficiency of the armed forces of the Crown or of the police, fire and rescue services or ambulance services
- other purposes currently recognized as charitable and any new charitable purposes which are similar to another charitable purpose.
A charity must also provide a public benefit.[43]
Before the Charities Act 2006, which introduced the definition now contained in the 2011 Act, the definition of charity arose from a list of charitable purposes in the Charitable Uses Act 1601 (also known as the Statute of Elizabeth), which had been interpreted and expanded into a considerable body of case law. In Commissioners for Special Purposes of Income Tax v. Pemsel (1891), Lord McNaughten identified four categories of charity which could be extracted from the Charitable Uses Act and which were the accepted definition of charity prior to the Charities Act 2006:
- the relief of poverty,
- the advancement of education,
- the advancement of religion, and
- other purposes considered beneficial to the community.
Charities in England and Wales—such as Age UK, the Royal Society for the Protection of Birds (
– must comply with the 2011 Act regulating matters such as charity reports and accounts and fundraising.Structures
As of 2011[update], there are several types of legal structures for a charity in England and Wales:
- Unincorporated association
- Trust
- Company limited by guarantee
- Another incorporation, such as by royal charter
- Charitable incorporated organization
The unincorporated association is the most common form of organization within the voluntary sector in England and Wales.[46] 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.[47]
A trust 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.
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.[48]
A small number of charities are incorporated by
The
The term foundation is not commonly used in England and Wales. Occasionally, a charity will use the word as part of its name (e.g., British Heart Foundation), 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.
Registration
Charitable organizations with an income of over £5,000 and subject to the law of England and Wales must register with the Charity Commission for England and Wales, unless they are an "exempt" or "excepted" charity.[49][50] 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.[51]
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. However, it can register as a charity with HM Revenue and Customs for tax purposes only. With the increase in the mandatory registration level to £5,000 by The Charities Act 2006, smaller charities can rely on HMRC recognition to demonstrate their charitable purpose and confirm their not-for-profit principles.[52]
Churches with an annual income of less than £100,000 need not register.[53]
Some charities, referred to as exempt charities, 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 Charities Act 2006. Many excepted charities are religious charities.[54]
Northern Ireland
The Charity Commission for Northern Ireland was established in 2009[55] 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.[56] The new Register of Charities is publicly available on the CCNI website 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.[57]
Scotland
The approximately 24,000 charities in Scotland are registered with the Office of the Scottish Charity Regulator (OSCR), which also maintains a register of charities online.
United States
In the
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
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.[60][61] 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.
Resources exist to provide information, including rankings, of US charities.[62]
Federal tax relief
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.[63]
To qualify for 501(c)(3) status, most organizations must apply to the IRS for such status.[64]
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.
The types of charitable organizations that the IRS considers to be organized for the public benefit include those organized for:
- Relief of the poor, the distressed, or the underprivileged
- Advancement of religion
- Advancement of education or science
- Construction or maintenance of public buildings, monuments, or works
- Lessening the burdens of government
- Lessening neighborhood tensions
- Elimination of prejudice and discrimination
- Defense of human and civil rights secured by law
- Combating community deterioration and juvenile delinquency.[58]
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.
Criticism
The charity has received criticism. These criticisms include:
- Charity only addresses the symptoms of a problem instead of the causes.
- Charity is a worse substitute for change that does not fix the fundamental injustices in societal structures and values.
- Charity does not provide the best solutions to societal problems.
- Charity results in less state funding for essential services because it replaces state services with external institutions at a lower cost.
- Charity leads to favoritism instead of fairness.
- Tax incentives for donating to charity result in the worsening of social inequalities by reducing state revenue available for social projects and retaining class systems within society.
- Inefficient charitable giving, largely due to the splintering of funds that could be better used if pooled together.
- Charities misusing their funds.
- Charities are more accountable to donors and funders than to the recipients of the charity.
- Charities give aid conditionally.[65]
- 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.
- Charity makes rich people and corporations look generous and upholds and legitimizes systems that concentrate wealth.
- 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.[66]
Economist Robert Reich criticized the practice of billionaires giving some of their money to charity, calling it mostly "self-serving rubbish".[67] Mathew Snow of American socialist magazine Jacobin criticized charity for "creating an individualized 'culture of giving'" instead of "challenging capitalism's institutionalized taking."[68]
Charity fraud
Charity regulators
This section is in prose. is available. (July 2020) |
- Australian Charities and Not-for-profits Commission
- Canada Revenue Agency
- Charity Commission for England and Wales
- Charity Commission for Northern Ireland
- Inland Revenue Department (Hong Kong)
- Office of the Scottish Charity Regulator
- United States Internal Revenue Service
See also
- Aid agency
- Charitable trust
- Charity watchdog
- Cy-près doctrine
- Foundation
- Grants
- Nonprofit organization
- Service club
- Governance
- Social enterprise
- Mutual aid, alternative to charity
- World Giving Index
- List of charities accused of ties to terrorism
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External links
- Media related to Charitable organizations at Wikimedia Commons
- Encyclopædia Britannica. Vol. V (9th ed.). 1878. pp. 401–402. .