A donation is a gift given by physical or legal persons, typically for charitable purposes and/or to benefit a cause. A donation may take various forms, including cash offering, new or used goods including clothing, toys and vehicles. It may consist of emergency, relief or humanitarian aid items, development aid support, Charitable gifts of goods or services are called gifts in kind. Charity Navigator writes that, according to Giving USA, Americans gave $298 billion in 2011, the majority of donations were from individuals, from bequests and less than 1% from corporations. The largest sector to receive donations was religious organizations, Giving has increased in 3 out of 4 years since 1971. Blackbaud reports that, in the US, online giving in 2012 grew 11% on a year-over-year basis, the percentage of total fundraising that comes from online giving was about 7% in 2012. This was an increase from 6% in 2011 and is nearing the level of 8% from 2010 when online giving spiked in response to Haitian earthquake relief efforts.
Steve MacLaughlin notes in the report that the Internet has now become the channel of choice for donors during disasters. Blackbauds 2015 Charitable Giving report revealed a 9% increase in online giving compared to 2014, in addition, online giving represented 7% of overall fundraising, with 14% of online donations made on mobile devices. Donations made on the international online giving day #GivingTuesday were up 52% from the previous year, donations are given without return consideration. This lack of return consideration means that, in common law, only when the donation is actually made does it acquire legal status as a transfer or property. In politics, the law of some countries may prohibit or restrict the extent to which politicians may accept gifts or donations of large sums of money, donations of money or property to qualifying charitable organizations are usually tax deductible. Because this reduces the tax income, calls have been raised that the state should pay more attention towards ensuring that charities actually use this tax money in suitable ways.
There have been discussions on whether a donation of time should be tax deductible, the person or institution giving a gift is called the donor, and the person or institution getting the gift is called the donee. It is possible to donate in the name of a third party, memorial donations are sometimes given by people if they are unable to attend the ceremony. Collaborative Consumption Audience effect Charitable contribution Crowdfunding & Humanitarian Crowdfunding Donation Gift economy Micro-donations Philanthropy Money-free economy Effective altruism
Debt is money owed by one party, the borrower or debtor, to a second party, the lender or creditor. The borrower may be a state or country, local government, company. The lender may be a bank, credit card company, payday loan provider, Debt is generally subject to contractual terms regarding the amount and timing of repayments of principal and interest. Loans, bonds and mortgages are all types of debt, the term can be used metaphorically to cover moral obligations and other interactions not based on economic value. For example, in Western cultures, a person who has been helped by a person is sometimes said to owe a debt of gratitude to the second person. Interest is the fee paid by the borrower to the lender, interest is calculated as a percentage of the outstanding principal, which percentage is known as an interest rate, and is generally paid periodically at intervals, such as monthly or semi-annually. Interest rates may be fixed or floating, in floating-rate structures, the rate of interest that the borrower pays during each time period is tied to a benchmark such as LIBOR or, in the case of inflation-indexed bonds, inflation.
There are many different conventions for calculating interest, depending on the terms of the debt, compound interest may accumulate at a specific interval. In addition, different day count conventions exist, for example, sometimes each month is considered to have thirty days. The annual percentage rate is a way to calculate and compare interest rates on an annual basis. Quoting interest rates using APR is required by regulation for most loans to individuals in the United States, for some loans, the amount actually loaned to the debtor is less than the principal sum to be repaid. This may be because upfront fees or points are charged, or because the loan has been structured to be sharia-compliant, the additional principal due at the end of the term has the same economic effect as a higher interest rate. This is sometimes referred to as a dozen, a play on bakers dozen – owe twelve, receive a loan of eleven. Amortization structures are common in mortgages and credit cards, debtors of every type default on their debt from time to time, with various consequences depending on the terms of the debt and the law governing default in the relevant jurisdiction.
If the debt was secured by collateral, such as a car or home. In more serious circumstances and companies may go into bankruptcy, riskier borrowers must generally pay higher rates of interest to compensate lenders for taking on the additional risk of default. Debt investors assess the risk of default prior to making a loan, for example through credit scores and corporate, common types of debt owed by individuals and households include mortgage loans, car loans, and credit card debt. For individuals, debt is a means of using anticipated income, people in industrialized nations use consumer debt to purchase houses and other things too expensive to buy with cash on hand
A tax is a financial charge or other levy imposed upon a taxpayer by a state or the functional equivalent of a state to fund various public expenditures. A failure to pay, or evasion of or resistance to taxation, is punishable by law. Taxes consist of direct or indirect taxes and may be paid in money or as its labour equivalent, the legal definition and the economic definition of taxes differ in that economists do not regard many transfers to governments as taxes. For example, some transfers to the sector are comparable to prices. Examples include tuition at public universities and fees for utilities provided by local governments, governments obtain resources by creating money and coins, through voluntary gifts, by imposing penalties, by borrowing, and by confiscating wealth. In modern taxation systems, governments levy taxes in money, but in-kind and corvée taxation are characteristic of traditional or pre-capitalist states, the method of taxation and the government expenditure of taxes raised is often highly debated in politics and economics.
Tax collection is performed by a government agency such as the Canada Revenue Agency, when taxes are not fully paid, the state may impose civil penalties or criminal penalties on the non-paying entity or individual. The levying of taxes aims to raise revenue to fund governing and/or to alter prices in order to affect demand and their functional equivalents throughout history have used money provided by taxation to carry out many functions. A governments ability to raise taxes is called its fiscal capacity, when expenditures exceed tax revenue, a government accumulates debt. A portion of taxes may be used to service past debts, governments use taxes to fund welfare and public services. These services can include education systems, pensions for the elderly, unemployment benefits, energy and waste management systems are common public utilities. A tax effectively changes relative prices of products and they have therefore sought to identify the kind of tax system that would minimize this distortion.
Governments use different kinds of taxes and vary the tax rates, taxes on the poor supported the nobility, modern social-security systems aim to support the poor, the disabled, or the retired by taxes on those who are still working. A states tax system often reflects its communal values and the values of those in current political power. To create a system of taxation, a state must make choices regarding the distribution of the tax burden—who will pay taxes and how much they will pay—and how the taxes collected will be spent. In democratic nations where the public elects those in charge of establishing or administering the tax system, in countries where the public does not have a significant amount of influence over the system of taxation, that system may reflect more closely the values of those in power. All large businesses incur administrative costs in the process of delivering revenue collected from customers to the suppliers of the goods or services being purchased. Taxation is no different, the resource collected from the public through taxation is always greater than the amount which can be used by the government, the difference is called the compliance cost and includes the labour cost and other expenses incurred in complying with tax laws and rules
Inheritance is the practice of passing on property, debts and obligations upon the death of an individual. The rules of inheritance differ between societies and have changed over time, a person does not become an heir before the death of the deceased, since the exact identity of the persons entitled to inherit is determined only then. There is a concept of joint inheritance, pending renunciation by all but one. In modern law, the inheritance and heir refer exclusively to succession to property by descent from a deceased dying intestate. Some ancient societies and most modern states employ egalitarian inheritance, without discrimination based on gender and/or birth order, the Quran presented efforts to fix the laws of inheritance, and thus forming a complete legal system. This development was in contrast to societies where rules of inheritance varied considerably. Furthermore, the Quran introduced additional heirs that were not entitled inheritance in pre-Islamic times, mentioning nine relatives specifically of which six were female, in addition to the above changes, the Quran imposed restrictions on testamentary powers of a Muslim in disposing his or her property.
In their will, a Muslim can only give out a maximum of one third of their property, the Quran contains only three verses that give specific details of inheritance and shares, in addition to few other verses dealing with testamentary. But this information was used as a point by Muslim jurists who expounded the laws of inheritance even further using Hadith. Nowadays, inheritance is considered a part of Sharia law and its application for Muslims is mandatory, though many peoples. The father —that is, the owner of the land— bequeaths only to his male descendants, if there were no living sons and no descendants of any previously living sons, daughters could inherit. In Numbers 27, 1-4, the daughters of Zelophehad of the tribe of Manasseh come to Moses and ask for their fathers inheritance, as they have no brothers. The order of inheritance is set out in Numbers 27, 7-11, a mans sons inherit first, daughters if no sons, brothers if he has no children, and so on. So a further rule is laid down, if a daughter inherits land, the tractate Baba Bathra, written during late Antiquity in Babylon, deals extensively with issues of property ownership and inheritance according to Jewish Law.
The first, often abbreviated to Mishneh Torah, was written by Maimonides and was important in Jewish tradition. All these sources agree that the son is entitled to a double portion of his fathers estate. This means that, for example, if a father left five sons, if he left nine sons, the firstborn receives a fifth and each of the other eight receive a tenth. If the eldest surviving son is not the son, he is not entitled to the double portion
Scots law is the legal system of Scotland. It is a hybrid or mixed legal system containing civil law and common law elements, together with English law and Northern Ireland law, it is one of the three legal systems of the United Kingdom. It shares some elements with the two systems, but it has its own unique sources and nomina juris. Although there was some indirect Roman law influence on Scots law, Scots law recognises four sources of law, legal precedent, specific academic writings, and custom. Legislation affecting Scotland may be passed by the Scottish Parliament, the United Kingdom Parliament, the European Parliament, the Council of the European Union, some legislation passed by the pre-1707 Parliament of Scotland is still valid. Since the Union with England Act 1707, Scotland has shared a legislature with England, Scotland retained a fundamentally different legal system from that south of the border, but the Union exerted English influence upon Scots law. The United Kingdom, consists of three jurisdictions and Wales, and Northern Ireland, there are differences in the terminology used between the jurisdictions.
For example, in Scotland there are no Magistrates Courts or Crown Court, but there are Justice of the Peace Courts, Sheriff Courts and the College of Justice. The various historic sources of Scots law, including custom, feudal law, canon law, civilian ius commune, there is evidence to suggest that as late as the 17th century marriage laws in the Highlands and Islands still reflected Gaelic custom, contrary to Catholic religious principles. The Outer Hebrides were added after the Battle of Largs in 1263, from the 12th century feudalism was gradually introduced to Scotland and established feudal land tenure over many parts of the south and east, which eventually spread northward. As feudalism began to develop in Scotland early court systems began to develop, in 1399 a General Council established that the King should hold a parliament at least once a year for the next three years so that his subjects are served by the law. From the 14th century we have surviving examples of early Scottish legal literature, such as the Regiam Majestatem and the Quoniam Attachiamenta.
Both of these important texts, as they were copied, had provisions from Roman law, from the reign of King James I to King James V the beginnings of a legal profession began to develop and the administration of criminal and civil justice was centralised. The Parliament of Scotland was normally called on an annual basis during this period, the Act of Union 1707 merged the Kingdom of Scotland and the Kingdom of England to form the new Kingdom of Great Britain. Article 19 of the Act confirmed the authority of the College of Justice, Court of Session. Article 3, merged the Estates of Scotland with the Parliament of England to form the Parliament of Great Britain, with its seat in the Palace of Westminster, London. Under the terms of the Act of Union, Scotland retained its own systems of law and Church, the Scottish Enlightenment reinvigorated Scots law as a university-taught discipline. The transfer of power to London and the introduction of appeal to the House of Lords brought further English influence
Nursing home care
A nursing home, convalescent home, skilled nursing facility, care home, rest home or intermediate care provides a type of residential care. It is a place of residence for people who require continual nursing care and have significant difficulty coping with the activities of daily living. Nursing aides and skilled nurses are usually available 24 hours a day, residents include the elderly and younger adults with physical or mental disabilities. Residents in a nursing facility may receive physical, occupational. Some nursing homes assist people with needs, such as Alzheimer patients. Residents may have legal rights depending on the nation the facility is in. Before the Industrial Revolution, elderly care was largely in the hands of the family who would support elderly relatives who could no longer do so themselves, charitable institutions and parish poor relief were other sources of care. The first government attempts at providing basic care for the elderly, the New Poor Law curbed the cost of poor relief, which had been spiralling throughout the previous decades, and led to the creation of workhouses for those who were unemployed.
Most workers in the workhouse were set tasks such as breaking stones, bone crushing to produce fertilizer, by the late 1840s most workhouses outside London and the larger provincial towns housed only the incapable and sick. By the end of the only about 20 per cent admitted to workhouses were unemployed or destitute. The Local Government Act of 1929 gave local authorities the power to take over workhouse infirmaries as municipal hospitals and elderly care homes, although the Act formally abolished the workhouse system in 1930, many workhouses, renamed Public Assistance Institutions, continued under the control of local county councils. It was not until the National Assistance Act of 1948 that the last vestiges of the Poor Law disappeared, in Britain in the 1950s and 60s, the quality of nursing care steadily improved, with the mandatory introduction of central heating, single rooms and en-suite lavatories. In most jurisdictions, nursing homes are required to provide staff to adequately care for residents.
Once a patient has moved into the home, their relatives may not have significant contact with the administration team. Depending on the size of the home, the administration staff may be very small, consisting of only a handful or people. In most countries, nursing home administrators are required to be licensed to run nursing facilities, the direct care staff have direct, daily contact with the patient. This includes registered nurses, licensed practical nurses and nursing assistants, some staff members focus solely on caring for the buildings and grounds. Custodians, maintenance staff, and groundskeepers, for example, keep the inside and outside of the building in clean, additional support personnel include people who may have some contact with the patient in the nursing home, but it may not be daily or even regularly
Pierre-Auguste Renoir, commonly known as Auguste Renoir, was a French artist who was a leading painter in the development of the Impressionist style. As a celebrator of beauty and especially feminine sensuality, it has said that Renoir is the final representative of a tradition which runs directly from Rubens to Watteau. He was the father of actor Pierre Renoir, filmmaker Jean Renoir and he was the grandfather of the filmmaker Claude Renoir, son of Pierre. Pierre-Auguste Renoir was born in Limoges, Haute-Vienne, France, in 1841 and his father, Léonard Renoir, was a tailor of modest means, so in 1844, Renoirs family moved to Paris in search of more favorable prospects. The location of their home, in rue d’Argenteuil in central Paris, although the young Renoir had a natural proclivity for drawing, he exhibited a greater talent for singing. His talent was encouraged by his teacher, Charles Gounod, who was the choir-master at the Church of St Roch at the time. However, due to the financial circumstances, Renoir had to discontinue his music lessons.
Although Renoir displayed a talent for his work, he tired of the subject matter. The owner of the factory recognized his apprentice’s talent and communicated this to Renoir’s family, following this, Renoir started taking lessons to prepare for entry into Ecole des Beaux Arts. When the porcelain factory adopted mechanical reproduction processes in 1858, Renoir was forced to other means to support his learning. Before he enrolled in art school, he painted hangings for overseas missionaries, in 1862, he began studying art under Charles Gleyre in Paris. There he met Alfred Sisley, Frédéric Bazille, and Claude Monet, at times, during the 1860s, he did not have enough money to buy paint. Renoir had his first success at the Salon of 1868 with his painting Lise with a Parasol, although Renoir first started exhibiting paintings at the Paris Salon in 1864, recognition was slow in coming, partly as a result of the turmoil of the Franco-Prussian War. This loss of a favorite painting location resulted in a change of subjects.
Renoir was inspired by the style and subject matter of modern painters Camille Pissarro. Although the critical response to the exhibition was largely unfavorable, Renoirs work was well received. That same year, two of his works were shown with Durand-Ruel in London, hoping to secure a livelihood by attracting portrait commissions, Renoir displayed mostly portraits at the second Impressionist exhibition in 1876. He contributed a diverse range of paintings the next year when the group presented its third exhibition, they included Dance at Le Moulin de la Galette
A judicial executioner is a person who carries out a death sentence ordered by the state or other legal authority, which was known in feudal terminology as high justice. Note that the role of an executioner should not be confused with that of an executor, the executioner was usually presented with a warrant authorizing or ordering him to execute the sentence. The warrant protects the executioner from the charge of murder, common terms for executioners derived from forms of capital punishment—though they often performed other physical punishments—include hangman and headsman. In the military, the role of executioner was performed by a soldier, a common stereotype of an executioner is a hooded medieval or absolutist executioner. Many executioners were professional specialists who traveled a circuit or region performing their duty, within this region, a resident executioner would administer non-lethal physical punishments, or apply torture. The term is extended to administrators of a physical punishment that is not prescribed to kill.
Executions in France persisted until 1977, and the French Republic had an official executioner, in Western Europe and its colonies, executioners have often been shunned by their neighbours. In Britain, the most notable dynasty was the Pierrepoints, who provided three executioners between 1902 and 1956 - Henry, his brother Thomas, and Henrys son Albert, in Japan, executioners have been held in contempt as part of the Burakumin class. In Memories of Silk and Straw, by Junichi Saga, one of the surveyed in the Japanese village of Tsuchiura is that of an executioner family. This family does suffer social isolation, even though the family is somewhat well-off financially, in the Ottoman Empire, only Romani could be executioners. Executioners were seen as damned people and even their graveyards were separate from public graveyards, there were no inscriptions on executioner tombstones, usually uncarved and unpolished simple rough stones were used. One of the oldest and largest executioner graveyards is in the Eyüp district in Istanbul, after the republican revolution in Turkey, executions continued to be performed by Romani executioners.
This situation continued until the abolition of capital punishment in Turkey and this provides anonymity that was not possible when executions were carried out in view of the general public. List of executioners Scharfrichter Pierrepoint Executioners sword Sword of Justice The Executioner The Hangwoman
England and Wales
The devolved National Assembly for Wales was created in 1999 by the Parliament of the United Kingdom under the Government of Wales Act 1998 and provides a degree of self-government in Wales. The powers of the Assembly were expanded by the Government of Wales Act 2006, which allows it to pass its own laws, there is no equivalent body for England, which is directly governed by the Parliament and the government of the United Kingdom. During the Roman occupation of Britain, the area of present-day England and Wales was administered as a single unit, at that time, most of the native inhabitants of Roman Britain spoke Brythonic languages, and were all regarded as Britons, divided into numerous tribes. After the conquest, the Romans administered this region as a single unit and this aimed to replace Welsh criminal law with English law. Welsh law continued to be used for civil cases until the annexation of Wales to England in the 16th century, the Laws in Wales Acts 1535–1542 consolidated the administration of all the Welsh territories and incorporated them fully into the legal system of the Kingdom of England.
Prior to 1746 it was not clear whether a reference to England in legislation included Wales and this specified that in all prior and future laws, references to England would by default include Wales. The Wales and Berwick Act was repealed in 1967, although the definition of England it created is preserved for acts passed prior to its repeal. Since the Acts repeal what was referred to as England is now England and Wales, while references to England and Wales are treated as a single unit, for most purposes, because the two form the constitutional successor to the former Kingdom of England. The continuance of Scots law was guaranteed under the 1706 Treaty of Union that led to the Acts of Union 1707, most laws applicable to England applied to Wales. However, Parliament now passes laws applicable to Wales and not to England, examples are the Welsh Language Acts 1967 and 1993 and the Government of Wales Act 1998. Measures and Acts of the National Assembly for Wales passed since the Government of Wales Act 2006 apply in Wales, following the Government of Wales Act, effective since May 2007, the National Assembly for Wales can legislate on matters devolved to it.
Following a referendum on 3 March 2011, the Welsh Assembly gained direct law-making powers and this was the first time in almost 500 years that Wales had its own powers to legislate. Each piece of Welsh legislation is known as an Act of the Assembly, outside of the legal system the position is mixed. Some organisations combine as England and Wales, others are separate, some religious denominations organise on the basis of England and Wales, most notably the Roman Catholic Church, but small denominations, e. g. the Evangelical Presbyterian Church. Prior to the disestablishment of the Church in Wales in 1920, the Electoral Commission maintains a register of political parties, organised according to where the party operates. The order of precedence in England and Wales is distinct from those of Northern Ireland and Scotland, the national parks of England and Wales have a distinctive legislative framework and history. Courts of England and Wales Judiciary of England and Wales Cultural relationship between the Welsh and the English Geography of Wales Geography of England British Isles
Will and testament
For the devolution of property not disposed of by will, see inheritance and intestacy. Thus, the word will validly applies to personal and real property. A will may create a testamentary trust that is only after the death of the testator. Throughout most of the world, disposal of an estate has been a matter of social custom, according to Plutarch, the written will was invented by Solon. Originally it was a device intended solely for men who died without an heir, the English phrase will and testament is derived from a period in English law when Old English and Law French were used side by side for maximum clarity. Other such legal doublets include breaking and entering and peace and quiet, the conception of the freedom of disposition by will, familiar as it is in modern England and the United States, both generally considered common law systems, is by no means universal. In fact, complete freedom is the rather than the rule. Civil law systems often put some restrictions on the possibilities of disposal, advocates for gays and lesbians have pointed to the inheritance rights of spouses as desirable for same-sex couples as well, through same-sex marriage or civil unions.
Opponents of such advocacy rebut this claim by pointing to the ability of same-sex couples to disperse their assets by will, types of wills generally include, nuncupative - oral or dictated, often limited to sailors or military personnel. Holographic will - written in the hand of the testator, in many jurisdictions, the signature, self-proved - in solemn form with affidavits of subscribing witnesses to avoid probate. Notarial - will in public form and prepared by a civil-law notary, servicemans will - will of person in active-duty military service and usually lacking certain formalities, particularly under English law. Reciprocal/mirror/mutual/husband and wife wills - wills made by two or more parties that make similar or identical provisions in favor of each other, unsolemn will - will in which the executor is unnamed. Will in solemn form - signed by testator and witnesses, some jurisdictions recognize a holographic will, made out entirely in the testators own hand, or in some modern formulations, with material provisions in the testators hand.
The distinctive feature of a holographic will is less that it is handwritten by the testator, in Louisiana this type of testament is called an Olographic or Mystic will. It must be written and signed in the handwriting of the testator. Although the date may appear anywhere in the testament, the testator must sign the testament at the end of the testament, any additions or corrections must be entirely hand written to have effect. In England, the formalities of wills are relaxed for soldiers who express their wishes on active service, a minority of jurisdictions even recognize the validity of nuncupative wills, particularly for military personnel or merchant sailors. However, there are constraints on the disposition of property if such an oral will is used
A charitable organization is a type of non-profit organization. It differs from types of NPOs in that it centers on philanthropic goals as well as social well-being. The legal definition of charitable organization varies according to the country, the regulation, tax treatment, and the way in which charity law affects charitable organizations varies. Financial figures are important indicators to assess the sustainability of a charity. This information can impact a charitys reputation with donors and societies, and thus, Charitable organizations often depend partly on donations from for-profit-organizations. Such donations to charitable organizations represent a form of corporate philanthropy. Until the mid-18th century, charity was mainly distributed through parish relief, almshouses, Charities were responsible for education, health and even prisons. It was in the Enlightenment era that charitable and philanthropic activity among voluntary associations, gentlemans clubs, and mutual associations began to flourish in England and the upper-classes increasingly adopted a philanthropic attitude toward the disadvantaged.
This new social activism was channeled into the establishment of charitable organizations and this emerging upper-class fashion for benevolence resulted in the incorporation of the first charitable organizations. This was the first such charity in the world and served as the precedent for incorporated associational charities everywhere. Jonas Hanway, another notable philanthropist of the era established The Marine Society in 1756 as the first seafarers charity, by 1763, the Society had recruited over 10,000 men and it was incorporated by an Act of Parliament in 1772. Hanway was instrumental in establishing the Magdalen Hospital to rehabilitate prostitutes and these organizations were funded by subscription and run as voluntary associations. Charities began to adopt campaigning roles, where they would champion a cause, the process was however a lengthy one being finally concluded when Saudi Arabia abolished slavery in 1962. This period saw growing philosophical debate between those who championed state intervention and those who believed that private charities should provide welfare, thomas Malthus, the political economist, criticized poor relief for paupers on economic and moral grounds and proposed leaving charity entirely to the private sector.
His views were influential and informed the Victorian laissez-faire attitude toward state intervention for the poor. During the 19th century, a profusion of charitable organizations were set up to alleviate the conditions of the working class in the slums. The Labourers Friend Society, chaired by Lord Shaftesbury in the United Kingdom in 1830, was set up to working class conditions. This included the promotion of allotment of land to labourers for cottage husbandry that became the allotment movement and this was one of the first housing associations, a philanthropic endeavour that flourished in the second half of the nineteenth century brought about by the growth of the middle class