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Charitable Giving

Charitable Giving

Many small business owners engage in charitable giving, either as private individuals or in their corporate capacity. This charitable giving can take many forms, including sponsorship of local charitable events, donations of excess inventory, and sustained philanthropy in one or more areas through the establishment of a formal foundation or council. Whatever form the charitable giving takes, experts and entrepreneurs agree that such activity can have a beneficial impact on the company as well as the charities and institutions it supports.

CONTRIBUTIONS OF GOODS AND SERVICES

Charitable giving by small businesses most often takes the form of contributions of goods and, less often, services. Indeed, many companies have made donations of obsolete, excess, erroneously packaged, or slow-moving inventory. The bottom-line advantages of such donations are considerable for small companies. "Not only can you get rid of that inventory and free up warehouse space, but you also can get a hefty tax deductionoften, more than your production costsand at the same time help a not-for-profit organization," wrote Marsha Bertrand in Nation's Business. Indeed, some companies that donate goods to charitable causes can reap tax deductions that equal the cost of producing those goods plus half the difference between that cost and the fair market value of those goods. The amount of the deduction for which companies are eligible will vary with their legal status. Partnerships, S corporations, and sole proprietorships will only be able to claim deductions amounting to the production cost of the donated goods. But for C corporations, the deduction can be two times the production cost.

Bertrand and others point out, however, that the donated goods will entitle businesses to a deduction only if they meet requirements laid out in the Internal Revenue Service's tax code. For instance, the donor business will qualify for a deduction only if it hands over its goods to a qualified non-profit organization. Moreover, products that are donated must be targeted at helping disadvantaged or otherwise legitimate groups, such as children, the needy, and people who are ill. Finally, donated goods must be handed over unconditionally; the donor business is not allowed to receive compensation in any form for its largess. Despite these restrictions, analysts and companies that have established charitable giving programs agree that making such donations can have a potent positive impact for the participating business.

In addition to the tax deduction and the reduced inventory-carrying costs, companies realize tremendous public relations benefits from corporate giving. According to the "Cone Corporate Citizenship Study" conducted by Boston-based Cone Inc., 8 in 10 Americans say corporate support of causes helps earn their loyalty to a business. C. J. Prince explains in an Entrepreneur article on the subject that to many entrepreneurs focused "on keeping costs down and milking every cash-flow dollar, corporate giving sounds like a luxury they just can't afford. But in today's competitive environment, corporate charitable programs and partnerships may be the cheapest strategic competitive edge you can getnot to mention the satisfaction they can bring."

Many businesses that choose to direct their excess inventory toward philanthropic targets have come to realize that there are a number of agencies that can help them in this task. In addition to non-profit organizations themselves, which typically try to make the donation process as easy as possible for donor companies, companies interested in handing over goods can enlist the help of organizations known as exchanges. These organizations serve as middlemen, accepting products from companies and then distributing them to various deserving charitable groups. "In addition to finding an outlet for your goods, exchanges supply you with the proper tax documentation, handle distribution, and ensure that the recipient qualifies under the tax code," stated Bertrand.

ORGANIZED GIVING IN SMALL FAMILY ENTERPRISES

Business experts agree that charitable giving is an activity that, when considered by small family-owned businesses, is particularly rife with both opportunities and challenges. The chief pitfall of charitable giving by members of family businesses is lack of communication. All too often each member of a family involved in a business writes out checks to charities of his or her choosing. One may donate to the cancer society, another to the arts, and a third to yet a different worthy non-profit. When the donations are tallied up a lack of direction and consistency in support is often the result. Analysts encourage owners of family businesses to organize their charitable giving in a cohesive way that can benefit both deserving non-profit organizations and the business itself.

Organizing a Strategy for Philanthropic Giving

There is no one organized giving plan that all family-owned businesses should adhere to. Indeed, small and mid-sized family businesses utilize a broad range of charitable strategies, many of which are tremendously effective despite their differences in emphasis, direction, and execution. But most successful giving programs share a common characteristic that is also a hallmark of success in the business arena: proper research and planning. Family businesses seeking to establish a program of charitable giving need to recognize that such policies are predicated on three major issueschoice of charities, size of donations, and the vehicle that will be used to execute donations.

Choice of Charity or CharitiesSome family businesses choose to provide financial support only to causes that are personally important to family members, regardless of their influence on the business or industry in which the family is involved. Other families, meanwhile, may choose to steer their charitable giving toward areas that also impact on the family business. A publisher who supports literacy causes, for example, can publicize that connection and boost its public image. A paper manufacturer that supports environmental and deforestation causes may, likewise, create good will in the community.

Of course, many families will discover that agreeing on the primary recipients of a charitable giving program is no easy matter. Some family members may be enthusiastic supporters of a non-profit organization, only to find to their dismay that other members are lukewarm or even hostile to that organization's goals and mission. In such instances, consultants urge individuals not to adopt an intransigent position or engage in "tit-for-tat" negotiations in which approval of a charity is withheld until family members agree to provide financial support to a cause of which they may not be enamored. There are plenty of charities out there to which everyone should be able to agree to donate. In instances where disagreements break down along generational lines, another option is to create a three- to five-year plan in which the causes favored by one generation give way over time to those favored by the next generation.

Deciding How Much to Give

The size of charitable donations that family-owned businesses give is, of course, directly linked to the size and fortunes of the family business. A family-owned lumber business with several locations and a host of reliable corporate clients is obviously going to be able to make larger donations, if it is so inclined, than are the owners of a single sporting goods store. But no matter what the sum total of donations is, family members should make sure that they arrive at the total together and in an informed fashion. That is, organized giving totals should be arrived at with an eye toward the business's current financial standing and its future business plans and prospects. A company poised on the brink of a major expansion effort, for example, may adopt a more modest strategy of organized giving than would a mature business that requires less reinvestment.

Another consideration that members of family-owned businesses need to weigh is their allocation of time to charities. Certain individuals may be enthusiastic supporters of a charity, giving considerable amounts of time and talent to the organization in order to advance its work. Such selflessness is laudable, but it can also give rise to resentments among fellow family members if they begin to feel they are taking on an unfair share of the company's workload as a result. For this reason, family members should make sure that they communicate the needs of the business as well as the charity to one another through regular meetings. Of course, sometimes a business may find that extensive involvement in charitable work can also pay dividends for the company. A hands-on involvement in charitable work demonstrates a tangible commitment to the cause while also allowing for networking with others in the business community.

Choosing a Vehicle for Giving

Many a family-owned business has chosen to establish a philanthropic foundation to guide its charitable activities. This is especially true of families that own larger businesses that can afford to make donations of considerable size. If you intend to donate a very large sum, more than $250,000, there are advantages to setting up a foundation, which is a legal entity recognized under state law and by the IRS as a non-profit corporation. Such foundations are subject to complex rules. Nonetheless, contributions to the foundation are generally tax-deductible, whether they're made by family members or by non-family members who support the foundation's goals. Before committing to a foundation, however, small business owners should consider the various restrictions that apply (foundations are required by law to distribute a minimum of five percent of their net worth to charities every year, for example) and the legal and accounting fees associated with running it.

Another option that some small businesses pursue is the formation of a charitable council. Like individuals, the council can give tax-deductible donations to charities. However, councils are not recognized by or accountable to the IRS and as a result contributors do not receive a tax break on any direct contributions to the council's funds.

BIBLIOGRAPHY

Bertrand, Marsha. "Donations for Deductions." Nation's Business. January 1996.

Kahan, Stuart. "Strategies of Charitable Giving." Accounting Technology. January 2000.

Prince, C. J. "Give and Receive: When done right, corporate charitable giving can boost company morale and exposureas well as your bottom line." Entrepreneur. November 2005.

Saxe, Douglas S. "Discussing Charitable Giving." Business First-Columbus. 22 September 2000.

Stockman, Farah. "For-Profit Businesses Market 'Experience' of Charitable Giving." Knight-Ridder/Tribune Business News. 14 December 2000.

Wilkinson Troy, Carol. "Commentary: Breakdown of Charitable Giving in the U.S." Daily Record, Kansas City, MO. 6 January 2006.

                                 Hillstrom, Northern Lights

                                  updated by Magee, ECDI

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Foundations, Charitable

Foundations, Charitable

BIBLIOGRAPHY

Charitable foundations are endowments that are devoted to the pursuit of public purposes. Foundations are typically set up to exist, in principle, in perpetuityspending parts of their annual income on public purposes, while retaining the remainder to preserve and grow their endowment assets. On occasion, however, donors limit the life span of a charitable foundation, requiring the foundation to spend out all assets over a given number of years, as was the case with the Julian Rosenwald Fund (19171948) and more recently the Bradley Foundation, established in 1985. Foundations have existed in one form or another for many centuries, and some observers have pointed to the Library of Alexandria and Platos Academy (bequeathed with income-producing lands to his nephew) as early examples in antiquity. Historically, foundations were closely linked to religious charity in the Judeo-Christian tradition, but similar concepts are found in other religious traditions as well, such as the al-wakif in Islam.

In the course of the twentieth century, however, much foundation activity has been linked to the concept of philanthropy. Literally the love of humankind, philanthropy can be most poignantly defined as the use of resources to examine and address the causes of social ills or problems. As such, philanthropy contrasts with traditional charity, understood as the eleemosynary, ameliorative use of resources. Although many charitable trusts existed for various purposes in early American history, and the foundations of Benjamin Franklin (17061790), James Smithson (17651829), and George Peabody (17951869) were of great significance, the birth of the U.S. foundation sector, and with it the rise of the concept of philanthropy, is typically located around the beginning of the twentieth century.

In an influential series of articles published in the 1880s titled Wealth, the industrialist Andrew Carnegie (18351919) began to argue in favor of an obligation on the part of the rich to devote excess wealth to public purposes and to help provide opportunities for the less fortunate to better themselves. Over the following decades, the traditional focus of charitable trusts on providing relief and amelioration was gradually supplanted by a new orientation toward analyzing and addressing the causes of social problems rather than just addressing their effects. Using the emerging sciences to tackle the root causes of social ills set the ambitions and operations of the early twentieth-century foundations apart from earlier foundation activities in the United States and launched what historians Barry Karl and Stan Katz (1987) have termed the modern philanthropic foundation.

The earliest of these new foundations included the Russell Sage Foundation (1907), the Carnegie Corporation (1911), and the Rockefeller Foundation (1913), which popularized the foundation idea and provided a blueprint that other wealthy donors began to follow in the 1920s and 1930s. High marginal tax rates that originated during World War II (19391945) and continued into the postwar period, in combination with lax regulation, further propelled foundation growth in the 1940s and 1950s. By the 1960s, however, perceived economic misuses of foundations led to a political backlash culminating in the introduction of the new and relatively stringent regulation of foundations through the Tax Reform Act of 1969. This law instituted, among other provisions, a payout requirement for grant-making foundations that currently requires the annual payout in grants and other qualifying contributions to be the equivalent of 5 percent of the foundations asset value. As such, the sum of foundation grants is closely tied to endowment value, and the run-up of the stock market in the 1990sas well as the emergence of large-scale postindustrial philanthropists such as William Hewlett, David Packard, Bill Gates, Ted Turner, George Soros, and Warren Buffettsignificantly increased the level of resources at the disposal of the foundation community at the beginning of the twenty-first century.

According to data provided by the New Yorkbased Foundation Center, there were close to 68,000 grant-making foundations in the United States in 2005, holding aggregate total assets of close to $510 billion and spending $33.6 billion in grant and other expenditures. While the number of foundations had only doubled since the late 1980s (there were about 30,000 foundations in 1988), there was a dramatic acceleration of the financial means of the foundation sector in the space of only a few years. More specifically, total assets in nominal terms more than doubled between 1995 ($227 billion) and 2005, and grant dollars almost tripled between 1995 ($12.3 billion) and 2005. Despite this growth, funding patterns have remained stable: Education receives about 25 percent of all foundation support, followed by health with about 20 percent and human services with 15 percent. The other major funding areas are arts and culture and public affairs, with slightly more than 10 percent. The remainder is distributed between environmental causes, science, religion, and international affairs.

Although not insignificant, foundation resources remain overall rather limited. For example, the roughly $8 billion in annual educational spending by foundations equals no more than four times the 2005 operating budget of Harvard University or any large urban school district. As such, foundations are seldom the most appropriate vehicle to provide basic financing of educational ventures or scientific institutions or to serve as guarantors of sustainability over the long run. Rather, foundations have traditionally sought a different function. Faced with a scarcity of resources on the one hand, and flexibility and freedom from external constraints on the other, foundations are usually at their best when pursuing the development of new ideas and concepts. During the twentieth century, foundations had their greatest impact in fostering innovation and pioneering novel approaches and then moving on to different areas once the innovations took root.

This pioneering function of foundations is well reflected in the development of the social sciences in the twentieth century. The Russell Sage Foundation, founded in 1907 as the first of the great modern philanthropies with the mission to pursue the improvement of social and living conditions in the United States, adopted early on a focus on a scientific understanding of the causes of poverty. This led to the development of the social work profession, and eventually turned the foundation into the mainstay of social science inquiry that it remains today. Similar to the Russell Sage Foundation, but with more of an economics focus, was the Twentieth Century Fund (now the Century Foundation) founded in 1919.

Other foundations focused on improving education, including the Julius Rosenwald Fund in the American South, but the larger foundations, particularly the Rockefeller and Carnegie philanthropies, soon devoted growing shares of their resources toward the development of the social sciences. These foundations were instrumental in helping to establish new independent institutions that would shape social science discourse for decades, including the National Bureau of Economic Research (1920), the Social Science Research Council (1923), and the Brookings Institution (1927). Beyond building an institutional infrastructure, foundations also sponsored a range of important research studies, such as Gunnar Myrdals (18981987) seminal work on race in the 1940s, that gave prominence and helped validate emerging disciplines. All this work became crucial in consolidating the role of social science in the academy. After the Ford Foundation came to national prominence in 1949, fostering the social sciences was among its main programmatic objectives. Ford heavily supported social science development in European universities in the aftermath of World War II, and is widely credited with introducing area studies in the United States. Although federal funding has come to overshadow private foundation support for research, foundations have long shaped the development of the social sciences and remain important supporters of innovative work.

SEE ALSO Philanthropy

BIBLIOGRAPHY

Anheier, Helmut K., and Stefan Toepler, eds. 1999. Private Funds, Public Purpose: Philanthropic Foundations in International Perspective. New York: Kluwer Academic/Plenum.

Dowie, Mark. 2001. American Foundations: An Investigative History. Cambridge, MA: MIT Press.

Foundation Center. 2006. Foundation Yearbook: Facts and Figures on Private and Community Foundations. New York: Author.

Karl, Barry, and Stan Katz. 1987. Foundations and Ruling Class Elites. Daedalus 116: 140.

Lagemann, Ellen, ed. 1999. Philanthropic Foundations: New Scholarship, New Possibilities. Bloomington: Indiana University Press.

Nielsen, Waldemar. 1972. The Big Foundations. New York: Columbia University Press.

Prewitt, Kenneth, Mattei Doggone, Steven Heydemann, and Stefan Toepler. 2006. The Legitimacy of Philanthropic Foundations: United States and European Perspectives. New York: Russell Sage Foundation.

Weaver, Warren, ed. 1967. U.S. Philanthropic Foundations: Their History, Structure, Management, and Record. New York: Harper.

Stefan Toepler

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Charitable Trust

CHARITABLE TRUST

The arrangement by which real orpersonal propertygiven by one person is held by another to be used for the benefit of a class of persons or the general public.

The law favors charitable trusts, sometimes called public trusts, by according them certain privileges, such as an advantageous tax status. Before a court will enforce a charitable trust, however, it must examine the charity and evaluate its social benefits. The court cannot rely on the view of the settlor, the one who establishes the trust, that the trust is charitable.

In order to be valid, a charitable trust must fulfill certain requirements. The settlor must intend to create this type of trust. There must be a trustee to administer the trust, which must consist of some res or trust property. The charitable purpose must be expressly designated. A definite class of persons comprised of indefinite beneficiaries within it must actually receive the benefit. The requirements of intention, the trustee, and the res are the same in a charitable trust as they are in any other trust.

Charitable Purposes

A charitable purpose is one designed to benefit, ameliorate, or uplift mankind mentally, morally, or physically. The relief of poverty, the improvement of government, and the advancement of religion, education, and health are some examples of charitable purposes. Trusts to prevent cruelty to animals, to erect a monument in honor of a famous historical figure, and to beautify a designated village are charitable purposes aimed, respectively, at fostering kindness to animals, patriotism, and community well-being.

The definition of charitable purposes is derived from an old english law, the Statute of Charitable Uses, but has been expanded throughout the years as new public needs developed.

Beneficiaries

The class to be benefited in a charitable trust must be a definite segment of the public. It must be large enough so that the community in general is affected by, and interested in, the enforcement of the trust, yet it cannot encompass the entire human race. Within the class, however, the specific persons to benefit from the trust must be indefinite. A trust "for the benefit of the orphans of American veterans of the Vietnam conflict" is charitable. The orphans of such veterans constitute a definite class. The indefinite persons within the class are the ones who are ultimately chosen by the trustee to be paid the benefits. The class is large enough so that the community is interested in the enforcement of the trust.

A trust for named persons or a trust for profit cannot be a charitable trust. A trust "to construct and maintain a hospital" might be charitable, even though the hospital charges the patients who are treated, provided that any profits realized are used solely to continue the charitable services rendered and are not paid to private persons.

A trust that serves both charitable and non-charitable purposes will fail if the two are inseparable. For example, suppose a settlor bequeaths $500,000 to a trustee "to hold in trust for the benefit of all the schools in a particular town." The settlor's daughter is the residuary legatee of the estate, who will inherit the remainder of the estate after the testamentary dispositions are satisfied. Some of the schools in the town are public and charitable institutions and some are private and operated for profit. The settlor has not apportioned the $500,000 between the public schools and the private schools. The valid part—to be given to public schools and charitable institutions—cannot be separated from the invalid part—the disposition to private or profit making institutions; therefore, the trust fails as a charitable trust. The trustee holds the $500,000 in a resulting trust for the settlor's daughter, since the settlor's disposition cannot be valid as a charitable trust because there is no indefinite beneficiary.

If a trust has both charitable and noncharitable purposes and if the maximum amount to be used for noncharitable purposes can be determined, the trust fails only with respect to that amount pertaining to noncharitable purposes, which will be held in a resulting trust by the trustee for the settlor's statutory heir or residuary legatee. The remainder is a valid charitable trust.

As a general rule, a charitable trust can be eternal, unlike a private trust, which must comply with the rule against perpetuities, a principle limiting the duration of a trust. With respect to a private trust, the designated beneficiary is the proper person to enforce the trust, but in a charitable trust, the state attorney general is the one to enforce it. The settlor, his or her heirs or personal representatives, the members of the general public, and possible beneficiaries cannot maintain a lawsuit for the enforcement of the trust.

Charitable trusts yield substantial tax benefits to donors, whether in the form of income tax deductions, tax shelters, or reduced inheritance taxes. Typically under charitable remainder trusts, immediate income tax deductions can also be matched with avoidance of capital gains taxes if the donor funds the trust using certain types of assets. The charitable lead trust, which is often used in estate planning, commonly benefits heirs. After its duration, the principal assets return to the donor's heirs subject to reduced gift and estate tax.

further readings

Parks, Charles T., Jr. 2003. "The Charitable Lead Trust: Why It Works Even in a Down Market." Faegre & Benson LLP. Available online at <www.faegre.com/articles/article_840.asp> (accessed June 17, 2003).

Teitell, Conrad. 2001. "Tax Primer on Charitable Giving." Trusts & Estates (June 1).

cross-references

Charities; Estate and Gift Taxes; Heir; Taxation.

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Charities

CHARITIES

Organizations created for the purpose of philanthropic rather than pecuniary pursuits.

A charity is a group designed to benefit society or a specific group of people. Its purpose may be educational, humanitarian, or religious. A charity goes beyond giving relief to the indigent, extending to the promotion of happiness and the support of many worthy causes.

The law favors charities because they promote goodwill and lessen the government's burdens. They are therefore ordinarily exempt from paying income or property taxes.

Charitable Gifts and Trusts

A charitable gift is something that is donated by an individual or organization with the intent to benefit the public or some segment of it as a whole. It is meant for use by an indefinite number of people. Similarly, charitable trusts or public trusts are trusts of religious, political, or general social interests, or for the relief of poverty or the advancement of education.

Charities are ordinarily supported by gifts from donors and most states have set forth statutes controlling the manner in which funds are solicited for charities. In addition, the state will generally require charities to disclose their financial structure and condition.

Charitable gifts are often testamentary, or created by will. If there is a problem in determining the actual donative intent of the testator, the court might have to pass on his or her intent.

cy pres is a doctrine applied by a court so that

it can carry out a trust made by will for charitable purposes even when the testator's charitable purpose can not be accomplished in the precise manner specified by the testator. For example, if a testator wished to donate money to a certain hospital whose name had changed, for example, this would not defeat the gift. With cy-pres the court would interpret the donor's intent to be to give money to the hospital in spite of the change of name.

Charitable Societies and Institutions

To determine whether an institution is charitable, the test is whether its major purpose is to aid others or to make a profit.

Charitable corporations are nonprofit corporations that have been created to minister to the physical needs of the indigent or to advance a particular goal, such as the aid of a particular religious group or country. In order to receive a tax-exempt status, such organizations must meet certain criteria.

Ordinarily, charitable corporations have no capital stock and they obtain their funds primarily from private and public charity. These funds are held in trust to serve the charitable objects of the institutions.

Beneficial associations also exist mainly for a charitable purpose and not for financial gain.

Religious organizations, such as the Young Men's and Women's Christian Associations and the Salvation Army, are also considered to be charitable societies.

The test for determining whether or not an educational institution is a charitable organization is the question of whether it exists for a public purpose or for a private gain.

While charities may charge a nominal fee for some of their services and still be considered charitable societies, they are organized primarily for the public good and not for profit.

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Charity

Charity (Lat., caritas; Gk., charis). An openness and generosity to others, especially in the support of those in need. (see also ALMSGIVING). In Judaism, the nearest Heb. word to express this concept is z̳edekah, linked to z̳edek, justice. In contrast to the wider gemilut ḥasadim (‘acts of loving-kindness’), z̳edekah involves the obligation to give to the poor.

In Christianity, charity came in English to be associated with the deeply characteristic virtue of agape, through the Authorized Version translation of 1 Corinthians 13: ‘Though I speak with the tongues of men and of angels, and have not charity, I am become as sounding brass, or a tinkling cymbal …. And now abideth faith, hope, charity, these three; but the greatest of these is charity.’

In Islam, charity is formalized through zakāt, but generosity (sadaqāt) to those in need is meritorious, as are other gifts to support religious purposes (see WAQF).

In Hinduism, the nearest equivalents to charity lie in the obligations of dharma: acts of charity will lead to good karma. In Buddhism, the alleviation of dukkha (suffering) is equally indispensable for progress toward the ultimate goal. In dāna, a mutual structure of support is established between laypeople and the saṅgha (community of monks).

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Almsgiving

Almsgiving. A work of merit, and sometimes of obligation, in most religions. In part, it establishes reciprocity, as in the N. American Kwakiutl potlatch ceremony, where ‘a whole people was caught up in an exchange system that conferred greatest prestige on the individual who gave away the greatest amount of the most valuable goods’. In terms of reciprocity, the formality of exchange issued in systems of merit, whereby especially benefits could be transferred to the dead (see e.g. DĀNA; INDULGENCE). In Buddhism, this was elaborated into a social structure of mutual support between laity and saṅgha. But equally, almsgiving is evoked by a religious sense of charity, where there is no calculation of consequence beyond the good of the recipient. This is prominent in Judaism and in Christianity. In Islam, zakāt is an obligation, and one of the Five Pillars.

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charity

char·i·ty / ˈcharitē/ • n. (pl. -ties) 1. the voluntary giving of help, typically in the form of money, to those in need. ∎  help or money given in this way: an unemployed teacher living on charity. 2. an organization set up to provide help and raise money for those in need. ∎  such organizations viewed collectively as the object of fund-raising or donations: the proceeds of the sale will go to charity. 3. kindness and tolerance in judging others. ∎  archaic love of humankind, typically in a Christian context: faith, hope, and charity.

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charity

charity charity begins at home you should look first to needs in your immediate vicinity; proverbial saying from the late 14th century.
charity covers a multitude of sins charity as a virtue outweighs many faults; sometimes, with biblical allusion to 1 Peter 4:8, ‘For charity shall cover the multitude of sins.’ The saying is recorded from the early 17th century, but the same idea is found in Latin in a passage in Erasmus's Responsio at Albertum Pium (1529), ‘What is charity? a monk's cloak. Why? Because it covers a multitude of sins.’

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"charity." The Oxford Dictionary of Phrase and Fable. . Retrieved August 22, 2017 from Encyclopedia.com: http://www.encyclopedia.com/humanities/dictionaries-thesauruses-pictures-and-press-releases/charity

charity

charity Christian love; benevolence, charitableness, alms. The earliest forms were carited, kariteth (XI), repr. AN. vars.; these were succeeded by the immed. antecedent of the present form, ME. charite (XIII) — (O)F. charité — L. cāritās, cāritāt-, f. cārus dear; see -ITY.

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Charity

75. Charity

See also 251. LOVE ; 325. POVERTY .

eleemosynary
pertaining to charity or alms-giving.
philanthropy
voluntary activity of or disposition towards donating money, property, or services to the needy or for general social betterment. philanthropic , adj.

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Charites

Charites: see Graces.

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charity

charitybanditti, bitty, chitty, city, committee, ditty, gritty, intercity, kitty, nitty-gritty, Pitti, pity, pretty, shitty, slitty, smriti, spitty, titty, vittae, witty •fifty, fifty-fifty, nifty, shifty, swiftie, thrifty •guilty, kiltie, silty •flinty, linty, minty, shinty •ballistae, Christie, Corpus Christi, misty, twisty, wristy •sixty •deity, gaiety (US gayety), laity, simultaneity, spontaneity •contemporaneity, corporeity, femineity, heterogeneity, homogeneity •anxiety, contrariety, dubiety, impiety, impropriety, inebriety, notoriety, piety, satiety, sobriety, ubiety, variety •moiety •acuity, ambiguity, annuity, assiduity, congruity, contiguity, continuity, exiguity, fatuity, fortuity, gratuity, ingenuity, perpetuity, perspicuity, promiscuity, suety, superfluity, tenuity, vacuity •rabbity •improbity, probity •acerbity • witchetty • crotchety •heredity •acidity, acridity, aridity, avidity, cupidity, flaccidity, fluidity, frigidity, humidity, hybridity, insipidity, intrepidity, limpidity, liquidity, lividity, lucidity, morbidity, placidity, putridity, quiddity, rabidity, rancidity, rapidity, rigidity, solidity, stolidity, stupidity, tepidity, timidity, torpidity, torridity, turgidity, validity, vapidity •commodity, oddity •immodesty, modesty •crudity, nudity •fecundity, jocundity, moribundity, profundity, rotundity, rubicundity •absurdity • difficulty • gadgety •majesty • fidgety • rackety •pernickety, rickety •biscuity •banality, duality, fatality, finality, ideality, legality, locality, modality, morality, natality, orality, reality, regality, rurality, tonality, totality, venality, vitality, vocality •fidelity •ability, agility, civility, debility, docility, edibility, facility, fertility, flexility, fragility, futility, gentility, hostility, humility, imbecility, infantility, juvenility, liability, mobility, nihility, nobility, nubility, puerility, senility, servility, stability, sterility, tactility, tranquillity (US tranquility), usability, utility, versatility, viability, virility, volatility •ringlety •equality, frivolity, jollity, polity, quality •credulity, garrulity, sedulity •nullity •amity, calamity •extremity • enmity •anonymity, dimity, equanimity, magnanimity, proximity, pseudonymity, pusillanimity, unanimity •comity •conformity, deformity, enormity, multiformity, uniformity •subcommittee • pepperminty •infirmity •Christianity, humanity, inanity, profanity, sanity, urbanity, vanity •amnesty •lenity, obscenity, serenity •indemnity, solemnity •mundanity • amenity •affinity, asininity, clandestinity, divinity, femininity, infinity, masculinity, salinity, trinity, vicinity, virginity •benignity, dignity, malignity •honesty •community, immunity, importunity, impunity, opportunity, unity •confraternity, eternity, fraternity, maternity, modernity, paternity, taciturnity •serendipity, snippety •uppity •angularity, barbarity, bipolarity, charity, circularity, clarity, complementarity, familiarity, granularity, hilarity, insularity, irregularity, jocularity, linearity, parity, particularity, peculiarity, polarity, popularity, regularity, secularity, similarity, singularity, solidarity, subsidiarity, unitarity, vernacularity, vulgarity •alacrity • sacristy •ambidexterity, asperity, austerity, celerity, dexterity, ferrety, posterity, prosperity, severity, sincerity, temerity, verity •celebrity • integrity • rarity •authority, inferiority, juniority, majority, minority, priority, seniority, sonority, sorority, superiority •mediocrity • sovereignty • salubrity •entirety •futurity, immaturity, impurity, maturity, obscurity, purity, security, surety •touristy •audacity, capacity, fugacity, loquacity, mendacity, opacity, perspicacity, pertinacity, pugnacity, rapacity, sagacity, sequacity, tenacity, veracity, vivacity, voracity •laxity •sparsity, varsity •necessity •complexity, perplexity •density, immensity, propensity, tensity •scarcity • obesity •felicity, toxicity •fixity, prolixity •benedicite, nicety •anfractuosity, animosity, atrocity, bellicosity, curiosity, fabulosity, ferocity, generosity, grandiosity, impecuniosity, impetuosity, jocosity, luminosity, monstrosity, nebulosity, pomposity, ponderosity, porosity, preciosity, precocity, reciprocity, religiosity, scrupulosity, sinuosity, sumptuosity, velocity, verbosity, virtuosity, viscosity •paucity • falsity • caducity • russety •adversity, biodiversity, diversity, perversity, university •sacrosanctity, sanctity •chastity •entity, identity •quantity • certainty •cavity, concavity, depravity, gravity •travesty • suavity •brevity, levity, longevity •velvety • naivety •activity, nativity •equity •antiquity, iniquity, obliquity, ubiquity •propinquity

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