A charitable organization is a type of non-profit organization A non-profit organization is an organization that does not distribute its surplus funds to owners or shareholders, but instead uses them to help pursue its goals. Examples of NPOs include charities (i.e. charitable organizations), trade unions, and public arts organizations. Most governments and government agencies meet this definition, but in (NPO). The term is relatively general and can technically refer to a public charity (also called "charitable foundation," "public foundation" or simply "foundation A foundation is a legal categorization of nonprofit organizations. Foundations may also and often have charitable purposes. This type of nonprofit organization may either donate funds and support to other organizations, or provide the sole source of funding for their own charitable activities") or a private foundation Private foundations are legal entities set up by an individual, a family or a group of individuals, for a purpose such as philanthropy. The Bill & Melinda Gates Foundation is the largest private foundation in the U.S. with over $38 billion in assets. However, most private foundations are much smaller and approximately two-thirds of more than 84. It differs from other types of NPOs in that its focus is centered around goals of a general philanthropic It is generally agreed that the word was coined 2500 years ago in ancient Greece by the playwright Aeschylus, or whoever else wrote Prometheus Bound . There the author told as a myth how the primitive creatures that were created to be human, at first had no knowledge, skills, or culture of any kind—so they lived in caves, in the dark, in nature (e.g. charitable The word "charity" entered the English language through the Old French word "charité" which was derived from the Latin "caritas", educational Education in the largest sense is any act or experience that has a formative effect on the mind, character or physical ability of an individual. In its technical sense, education is the process by which society deliberately transmits its accumulated knowledge, skills and values from one generation to another, religious Religion (from O.Fr. religion "religious community," from L. religionem "respect for what is sacred, reverence for the gods," "obligation, the bond between man and the gods" is the belief in and worship of a god or gods, or more in general a set of beliefs explaining the existence of and giving meaning to the universe,, or other activities serving the public interest The public interest refers to the "common well-being" or "general welfare." The public interest is central to policy debates, politics, democracy and the nature of government itself. While nearly everyone claims that aiding the common well-being or general welfare is positive, there is little, if any, consensus on what exactly or common good The common good is a term that can refer to several different concepts. In the popular meaning, the common good describes a specific "good" that is shared and beneficial for all members of a given community. This is also how the common good is broadly defined in philosophy, ethics, and political science).

The legal definition of charitable organization (and of charity The word "charity" entered the English language through the Old French word "charité" which was derived from the Latin "caritas") varies according to the country and in some instances the region of the country in which the charitable organization operates. The regulation, tax treatment, and the way in which charity law affects charitable organizations also varies.

Australia

Definition of charity

The definition of charity in Australia is derived through English common law, originally from the Charitable Uses Act 1601 The Charitable Uses Act of 1601 is an Act (43 Eliz I, c.4) of the Parliament of England dealing with the definition of a charity. It was repealed by section 13(1) of the Mortmain and Charitable Uses Act 1888 (c.42) (but see section 13(2) of that Act), and then through several centuries of case law based upon it. In 2002, the Federal Government establish an inquiry into the definition of a charity. That inquiry proposed that the government should legislate a definition of a charity, based on the principles developed through case law. This resulted in the Charities Bill 2003. The Bill incorporated a number of provisions, such as limitations on charities being involved in political campaigning, which many charities saw as an unwelcome departure from the case law. The government then appointed a Board of the Taxation inquiry to consult with charities on the Bill. As a result of widespread criticism from charities, the Government decided to abandon the Bill.

As a result, the government then introduced what became the Extension of Charitable Purpose Act 2004. This Bill did not attempt to codify the definition of a charitable purpose; it merely sought to clarify that certain purposes were indeed charitable, whose charitable status had been subject to legal doubts. These purposes were: childcare; self-help groups; closed/contemplative religious orders.^[1]

Canada

Charities in Canada must be registered with the Charities Directorate ^[2] of the Canada Revenue Agency. According to the Canada Revenue Agency:^[3]

A registered charity is an organization established and operated for charitable purposes, and must devote its resources to charitable activities. The charity must be 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 people who are eligible for benefits are either the public as a whole, or a significant section of it, in that they are not a restricted group or one where members share a private connection, such as social clubs or professional associations with specific membership
• 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.

United Kingdom

England and Wales

Definition of charitable organization

A charity, or charitable organization, in England and Wales is a particular type of voluntary organization.^[4] A voluntary organization is an organization set up for charitable, social, philanthropic or other purposes.^[5] It is required to use any profit or surplus only for the organization's purposes, and it is not a part of any governing department, local authority or other statutory body.^[6] All charities are voluntary organizations, but not all voluntary organizations in England and Wales are charities.

For a voluntary organization to be a charitable organization or charity, its overall goals, sometimes called the “purposes” of the organization, must be charitable. All the purposes of the organization must be charitable, as a charity cannot have some purposes which are charitable and some which are not.^[7] The Charities Act 2006 The Charities Act 2006 is an Act of the Parliament of the United Kingdom intended to alter the regulatory framework in which charities operate, partly by amending the Charities Act 1993 provides the following list of charitable purposes.^[8]

1. the prevention or relief of poverty Poverty is the lack of basic human needs, such as clean water, nutrition, health care, education, clothing and shelter, because of the inability to afford them. This is also referred to as absolute poverty or destitution. Relative poverty is the condition of having fewer resources or less income than others within a society or country, or compared
2. the advancement of education Education in the largest sense is any act or experience that has a formative effect on the mind, character or physical ability of an individual. In its technical sense, education is the process by which society deliberately transmits its accumulated knowledge, skills and values from one generation to another
3. the advancement of religion Religion (from O.Fr. religion "religious community," from L. religionem "respect for what is sacred, reverence for the gods," "obligation, the bond between man and the gods" is the belief in and worship of a god or gods, or more in general a set of beliefs explaining the existence of and giving meaning to the universe,
4. the advancement of health or the saving of lives
5. the advancement of citizenship or community development
6. the advancement of the arts, culture, heritage or science
7. the advancement of amateur sport
8. the advancement of human rights Human rights are "rights and freedoms to which all humans are entitled." Proponents of the concept usually assert that everyone is endowed with certain entitlements merely by reason of being human, conflict resolution or reconciliation or the promotion of religious or racial harmony or equality and diversity
9. the advancement of environmental protection or improvement
10. the relief of those in need, by reason of youth, age, ill-health, disability, financial hardship or other disadvantage
11. the advancement of animal welfare
12. the promotion of the efficiency of the armed forces of the Crown or of the police, fire and rescue services or ambulance services
13. other purposes currently recognised as charitable and any new charitable purposes which are similar to another charitable purpose.

A charity must also provide a public benefit.^[9]

Before the Charities Act 2006 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.

1. the relief of poverty Poverty is the lack of basic human needs, such as clean water, nutrition, health care, education, clothing and shelter, because of the inability to afford them. This is also referred to as absolute poverty or destitution. Relative poverty is the condition of having fewer resources or less income than others within a society or country, or compared,
2. the advancement of education Education in the largest sense is any act or experience that has a formative effect on the mind, character or physical ability of an individual. In its technical sense, education is the process by which society deliberately transmits its accumulated knowledge, skills and values from one generation to another,
3. the advancement of religion Religion (from O.Fr. religion "religious community," from L. religionem "respect for what is sacred, reverence for the gods," "obligation, the bond between man and the gods" is the belief in and worship of a god or gods, or more in general a set of beliefs explaining the existence of and giving meaning to the universe,, and
4. other purposes considered beneficial to the community.

Charitable organization structure

In 2008 there are a number of types of legal structure for a charity in England and Wales.

1. Unincorporated association
2. Trust
3. Company limited by guarantee
4. Another incorporation, such as by Royal Charter

The unincorporated association A voluntary association or union is a group of individuals who voluntarily enter into an agreement to form a body (or organization) to accomplish a purpose is the most common form of organization within the voluntary sector in England and Wales.^[10] An unincorporated association 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 as its governing document, a constitution or set of rules, which will deal with such matters as the appointment of office bearers, and the rules governing membership. The organization is not though a separate legal entity. So it cannot start legal action, it cannot borrow money, and it cannot enter into contracts in its own name. Also the officers can be personally liable if the charity is sued or has debts.^[11]

A Trust In common law legal systems, a trust is a relationship whereby property is managed by one person (or persons, or organizations) for the benefit of another. A trust is created by a settlor (or feoffor to uses), who entrusts some or all of their property to people of their choice (the trustees or feoffee to uses). The trustees hold legal title to is essentially a relationship between three parties, the donor of some assets, the trustees who hold the assets and the beneficiaries (those people who are 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 it is signed by all the trustees. The main disadvantage of a trust is that, as with an unincorporated association, it does not have 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 the liability of members is limited. A guarantee company does not have a share capital, but instead has members who are guarantors instead of shareholders. In the event of the company being 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 it is desirable for the Trustees to have the protection of limited liability. Also, the charity has a clear legal identity, and so can enter into contracts, such as employment contracts in its own name.^[12]

A small number of charities is incorporated by Royal Charter In medieval Europe, royal charters were used to create cities . The date that such a charter was granted is considered to be when a city was "founded", regardless of when the locality originally began to be settled, a document which creates a corporation with legal personality (or, in some instances, transforms a charity incorporated as a company into a charity incorporated by Royal Charter). The Charter must be approved by the Privy Council A privy council is a body that advises the head of state of a nation on how to exercise their executive authority, typically, but not always, in the context of a monarchic government. The word "privy" means "private" or "secret"; thus, a privy council was originally a committee of the monarch's closest advisors to before receiving Royal Assent. Although the nature of the charity will vary depending on the clauses enacted, generally a Royal Chartered will offer a charity the same limited liability as a company and the ability to enter into contracts.

The Charities Act 2006 introduced a new legal form of incorporation designed specifically for charities, the Charitable Incorporated Organisation. This is not yet available for charities to use.^[13]

The word Foundation is not generally used in England and Wales. Occasionally a charity will use the word Foundation as part of its name e.g. British Heart Foundation The British Heart Foundation is a charity organisation in the United Kingdom that funds research, education, care and awareness campaigns aimed to prevent heart diseases in humans, but this has no legal significance and does not provide any information about either the work of the charity or how it is legally structured. The structure of the organization will be one of the three types of structure described above.

Charity registration

Charitable organizations that have an income of more than £50,000, and for whom the law of England and Wales applies, must register with the Charity Commission for England and Wales The Charity Commission for England and Wales is the non-ministerial government department that regulates registered charities in England and Wales. For companies, the law of England and Wales will normally apply if the company itself is registered in England and Wales. In other cases if the governing document does not make it clear, the law which applies will be the country with which the organization is most connected.^[14]

Where an organization's income does not exceed £5,000 it is not able to register as a charity with the Charity Commission for England and Wales The Charity Commission for England and Wales is the non-ministerial government department that regulates registered charities in England and Wales. It can, however, register as a charity with HM Revenue and Customs Her Majesty's Revenue and Customs (Welsh: Cyllid a Thollau Ei Mawrhydi) is a non-ministerial department of the British Government primarily responsible for the collection of taxes and the payment of some forms of state support. With the rise in mandatoty registration level, to £5,000 by the The Charities Act 2006, smaller charities can be reliant upon HMRC Her Majesty's Revenue and Customs (Welsh: Cyllid a Thollau Ei Mawrhydi) is a non-ministerial department of the British Government primarily responsible for the collection of taxes and the payment of some forms of state support recognition to evidence their charitable purpose and confirm their not-for-profit principles.^[15]

Some charities which are called exempt charities An exempt charity is an institution established in England and Wales for charitable purposes which is exempt from registration with, and oversight by, the Charity Commission are not required to register with the Charity Commission and are not subject to any of the Charity Commission's supervisory powers. These charities include most universities and national museums and 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 have however been changed by the Charities Act 2006. Many excepted charities are religious charities.^[16]

Northern Ireland

The 5,000 or so charities in Northern Ireland Northern Ireland is one of the four countries of the United Kingdom. Situated in the north-east of the island of Ireland, it shares a border with the Republic of Ireland to the south and west. At the time of the 2001 UK Census, its population was 1,685,000, constituting about 30% of the island's total population and about 3% of the population of are registered with the HM Revenue and Customs Her Majesty's Revenue and Customs (Welsh: Cyllid a Thollau Ei Mawrhydi) is a non-ministerial department of the British Government primarily responsible for the collection of taxes and the payment of some forms of state support. There is no central register or regulatory body for these charities, but this situation is currently under discussion.

Scotland

The 20,000 or so charities in Scotland Scotland is a country that is part of the United Kingdom. Occupying the northern third of the island of Great Britain, it shares a border with England to the south and is bounded by the North Sea to the east, the Atlantic Ocean to the north and west, and the North Channel and Irish Sea to the southwest. In addition to the mainland, Scotland are registered with the Office of the Scottish Charity Regulator The Office of the Scottish Charity Regulator is a non-ministerial department of the Scottish Government, with responsibility for the regulation of charities in Scotland. It was formerly an executive agency but following the passing of the Charities and Trustee Investment (Scotland) Act it was made independent of ministerial control, and answers (OSCR), which also publishes a Register of charities online. Scotland has the highest number of charities per capita in the world.^{[citation needed]}

Taxation of Charities

Charitable organisations, 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 income tax, capital gains tax, inheritance tax, stamp duty land tax and value added tax.

United States

In the United States ^ b. English is the de facto language of American government and the sole language spoken at home by 80% of Americans age five and older. Spanish is the second most commonly spoken language a charitable organization is an organization that is organized and operated for purposes that are beneficial to the public interest The public interest refers to the "common well-being" or "general welfare." The public interest is central to policy debates, politics, democracy and the nature of government itself. While nearly everyone claims that aiding the common well-being or general welfare is positive, there is little, if any, consensus on what exactly,^[17] however a distinction is made between types of charitable organizations.

Every U.S. and foreign charity that qualifies as tax-exempt Various tax systems grant a tax exemption to certain organizations, persons, income, property or other items taxable under the system. Such status may provide a potential taxpayer complete relief from tax, tax at a reduced rate, or tax on only a portion of the items subject to tax. Examples include exemption of charitable organizations from under Section 501(c)(3) Colloquially, a 501 organization or simply "a 501(c)" is an American tax-exempt, nonprofit corporation or association. Section 501(c) of the United States Internal Revenue Code (26 U.S.C. § 501(c)), provides that 26 types of nonprofit organizations are exempt from some federal income taxes. Sections 503 through 505 set out the of the Internal Revenue Code The Internal Revenue Code is the main body of domestic statutory tax law of the United States organized topically, including laws covering the income tax (see Income tax in the United States), payroll taxes, gift taxes, estate taxes and statutory excise taxes. The Internal Revenue Code is published as Title 26 of the United States Code (USC), and is considered a "private foundation Private foundations are legal entities set up by an individual, a family or a group of individuals, for a purpose such as philanthropy. The Bill & Melinda Gates Foundation is the largest private foundation in the U.S. with over $38 billion in assets. However, most private foundations are much smaller and approximately two-thirds of more than 84" unless it demonstrates to the IRS The Internal Revenue Service is the revenue service of the United States federal government. The agency is a bureau of the Department of the Treasury, and is under the immediate direction of the Commissioner of Internal Revenue. The IRS is responsible for collecting taxes and the interpretation and enforcement of the IRC (Internal Revenue Code) that it falls into another category. In a general sense, 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 Internal Revenue Code.^[18]

In addition, a private foundation Private foundations are legal entities set up by an individual, a family or a group of individuals, for a purpose such as philanthropy. The Bill & Melinda Gates Foundation is the largest private foundation in the U.S. with over $38 billion in assets. However, most private foundations are much smaller and approximately two-thirds of more than 84 usually derives its principal fund from an individual, family, corporation, or some other single source and is more often than not a grantmaker Grants are funds dispersed by one party , often a Government Department, Corporation, Foundation or Trust, to a recipient, often (but not always) a nonprofit entity, educational institution or business. Such application processes, generally require some form of "Grant Writing" often referred to as either a proposal or a submission. For and does not solicit funds from the public. In contrast, a foundation A foundation is a legal categorization of nonprofit organizations. Foundations may also and often have charitable purposes. This type of nonprofit organization may either donate funds and support to other organizations, or provide the sole source of funding for their own charitable activities or public charity generally receives grants from individuals, government, and private foundations and although some public charities engage in grantmaking Grants are funds disbursed by one party , often a Government Department, Corporation, Foundation or Trust, to a recipient, often (but not always) a nonprofit entity, educational institution, business or an individual. In order to receive a grant, some form of "Grant Writing" often referred to as either a proposal or an application is activities, most conduct direct service or other tax-exempt activities.

This leads to another distinction: Foundations that are generally grantmakers (i.e. they use their endowment A financial endowment is a transfer of money or property donated to an institution. The total value of an institution's investments is often referred to as the institution's endowment and is typically organized as a public charity, private foundation or trust to make grants to other organizations, which in turn carry out the goals of the foundation indirectly) are usually referred to as "grantmaker" or "non-operating" foundations. These of course tend to be private foundations. Some private foundations however, (and most public charities) use their received funds to directly engage in service activities themselves and achieve their goals "personally," so-to-speak.

Examples of a non-operating private foundation would be the Rockefeller Foundation The Rockefeller Foundation is a prominent philanthropic organization and private foundation based at 420 Fifth Avenue, New York City. The preeminent institution established by the six-generation Rockefeller family, it was founded by John D. Rockefeller , along with his son John D. Rockefeller, Jr. ("Junior"), and Senior's principal and the Bill & Melinda Gates Foundation The Bill & Melinda Gates Foundation is the largest transparently operated private foundation in the world, founded by Bill and Melinda Gates. The foundation is "driven by the interests and passions of the Gates family". The primary aims of the foundation are, globally, to enhance healthcare and reduce extreme poverty, and in America,.

Examples of operating foundations or public charities include the Elizabeth Glaser Pediatric AIDS Foundation Elizabeth and her husband, actor Paul Michael Glaser, learned that Mrs. Glaser had been infected with HIV through a blood transfusion in 1981. She had passed the infection along to her children Ariel through breast milk and Jake (born 1984) in utero. The Glasers were unable to find appropriate medicine to treat Ariel, as all existing treatments, American Cancer Society, Inc. The society is organized into thirteen geographical divisions of both medical and lay volunteers operating in more than 3,400 offices throughout the United States and Puerto Rico. Its home office is located in the American Cancer Society Center in Atlanta, Georgia. As its official journal the ACS publishes Cancer, and the World Wildlife Fund The World Wide Fund for Nature is an international non-governmental organization working on issues regarding the conservation, research and restoration of the environment, formerly named the World Wildlife Fund, which remains its official name in the United States and Canada. It is the world's largest independent conservation organization with.

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 or solicit charitable contributions.^[19] So effectively in practice the detailed definition of charitable organization is determined by the requirements of state law of the state in which the charitable organization operates, and the requirements for federal tax relief set by the IRS.

Federal tax relief

Federal tax law provides tax benefits to non profit organizations recognized as exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code (IRC). The benefits of 501(c)(3) status include exemption from federal income tax as well as eligibility to receive tax deductible charitable contributions. To qualify for 501(c)(3) status most organizations must apply to the Internal Revenue Service (IRS) for such status.^[20]

There are several requirements that 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, and 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, and must ensure that its earnings do not benefit any individual.^[17]

The types of charitable organization that are considered by the IRS to be organized for the public benefit include those that are organized for:

1. Relief of the poor, the distressed, or the underprivileged,
2. Advancement of religion,
3. Advancement of education or science,
4. Erection or maintenance of public buildings, monuments, or works,
5. Lessening the burdens of government,
6. Lessening of neighborhood tensions,
7. Elimination of prejudice and discrimination,
8. Defense of human and civil rights secured by law, and
9. Combating community deterioration and juvenile delinquency.

A number of other organizations, 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, may also qualify for exempt status.

The IRS, except in rare circumstances, refers to all organizations qualifying for exemption under 501(c)(3) as charities.^[21]

List of relevant organizations

Charity regulating bodies

• Australian Taxation Office
• Canada Revenue Agency
• Inland Revenue Department (Hong Kong)
• Public Trustee (Ontario)
• Charity Commission for England and Wales
• Office of the Scottish Charity Regulator
• United States Internal Revenue Service

See also

• Charitable trust
• Cy pres doctrine
• Foundation
• Governance
• Grants
• Non-profit organization
• Philanthropy
• Social enterprise
• List of charities accused of ties to terrorism

References

1. ^ "Extension of Charitable Purpose Bill 2004 (Bills Digest, no. 164, 2003-04)" (PDF). Australia: Department of Parliamentary Services. http://www.aph.gov.au/library/pubs/bd/2003-04/04bd164.pdf. Retrieved 2009-07-25.
2. ^ http://www.cra-arc.gc.ca/tx/chrts/menu-eng.html
3. ^ "Registered charity". Canada Revenue Agency. http://www.cra-arc.gc.ca/tx/bsnss/tpcs/bn-ne/bfr/typ/chrts-eng.html. Retrieved 2009-07-25.
4. ^ "Charity Facts". http://www.charityfacts.org/charity_facts/index.html. Retrieved 2008-08-18.
5. ^ "Institute of Fundraising What is a charity or voluntary organization". http://www.institute-of-fundraising.org.uk. Retrieved 2008-08-18.
6. ^ "NCVO Voluntary organization definition". http://www.ncvo-vol.org.uk/about. Retrieved 2008-08-23.
7. ^ "Charity Commission for England and Wales". http://www.charitycommission.gov.uk/registration/faqpage.asp#2. Retrieved 2008-08-20.
8. ^ "Charities Act 2006". http://www.opsi.gov.uk/acts/acts2006/ukpga_20060050_en_1. Retrieved 2008-08-20.
9. ^ "Charities and Public Benefit". http://www.charitycommission.gov.uk/publicbenefit/publicbenefit.asp. Retrieved 2008-08-20.
10. ^ "Seniors Network - Unincorporated Association". http://www.seniorsnetwork.co.uk/constitution/unincorporated.htm/. Retrieved 2008-08-24.
11. ^ "NCVO - Legal structures for voluntary organisations". http://www.ncvo-vol.org.uk/askncvo/index.asp?id=107/. Retrieved 2008-08-24.
12. ^ "Guarantee Company - Not for Profit Companies - Charities". http://www.sfsgo.com/guaranteecompany.asp/. Retrieved 2008-08-24.
13. ^ "Charitable Incorporated Organisation (CIO)". http://www.charitycommission.gov.uk/registration/charcio.asp. Retrieved 2008-08-21.
14. ^ "Registering as a Charity". http://www.charitycommission.gov.uk/publications/cc21.asp. Retrieved 2008-08-21.
15. ^ Applying to HMRC for recognition as a charity for tax purposes
16. ^ "Charity Act 2006". http://www.llw.co.uk/charity_act.htm. Retrieved 2008-08-21.
17. ^ ^{a b} "IRS document P557". http://www.irs.gov/pub/irs-pdf/p557.pdf. Retrieved 2008-08-27.
18. ^ FoundationCenter.org, What is the difference between a private foundation and a public charity?, accessed 2009-06-20
19. ^ "NASCO National Association of State Charity Officials". http://www.nasconet.org. Retrieved 2008-08-27.
20. ^ "IRS document P4220". http://www.irs.gov/pub/irs-pdf/p4220.pdf. Retrieved 2008-08-27.
21. ^ Governing Nonprofit Organizations, Marion R. Fremont-Smith, Harvard University Press, 2004.

Categories: Types of organization | Charities | Wills and trusts | Social economy

See Also:

What Links Here:

• Home
• Charitable Organizations: Encyclopedia
• Search Terms

Recently Viewed Pages:

• Blogs
• Home
• Tax Holiday: Blogs
• Tax Exemption: News
• Tax Exemption: Images
• Income Taxes: Encyclopedia
• Tax Exemption: Answers
• Tax Exemption: Blogs
• Charitable Organizations: Encyclopedia
• Encyclopedia

Most Popular Pages:

• Renters Credit: Answers
• Degrees Celsius
• Energy Tax: Images
• Home
• Tax Exemption: Answers
• Mesosphere: Answers
• 501(C): Answers
• Tax Exemption: Blogs
• Search Terms
• Charitable Organizations: Web Search

Related 'Charitable Organizations' Searches: