In tro duc tionThere has been much so cial and le gal de bate over the def i ni tion of the word "charity." For some it is a path way to heaven, for oth ers, it plays a de ci sive role in anti-trust cases. Charles Dick ens wrote "Char ity be gins at home and jus tice be gins next door." Lord Macnaghten's take on the Pre am ble to the Stat ute of Eliz a beth (1601) 43 Eliz. 1, c.4 (UK), whilst con sid ered to have its lim i ta tions, is widely regarded as a use ful start ing point for a le gal def i ni tion of char ity. In Com mis sion ers for Spe cial Pur poses of the In come Tax vs. Pemsel (su pra note 2, at 583, 1891), Lord Macnaghten laid out the fol low ing clas si fi ca tions (note: not a def i ni tion) of char ity: "Char ity" in its le gal sense com prises four prin ci pal di vi sions: trusts for the relief of pov erty; trusts for the ad vance ment of ed u ca tion; trusts for the ad vancement of re li gion; and trusts for other pur poses ben e fi cial to the com mu nity; not fall ing un der any of the pre ced ing heads." (Carter, 2002, p.7) These four heads of char ity, as they have to come to be known, have taken on the sta tus of tests to see if an or ga ni sa tion mer its the ti tle of char ity and any ac com pa nying ben e fits (such as fa vour able tax sta tus). This ar ti cle at tempts to go be yond the def i ni tion of char ity and to closely ex am ine what con sti tutes the "suc cess" of a char ity.
Char ity Pro filesTo en able a com par a tive study, we have cho sen three dif fer ent char i ties on three differ ent con ti nents. Be fore go ing on to com pare nu mer i cal and sub jec tive find ings, pro files of these char i ties can be found in Ta ble 1.There are hun dreds of char i ties world wide. These three char i ties were chosen to pro vide a cross sec tion of the va ri ety of char i ties that ex ist. Vary ing fac tors in clude:Op er a tional scope: We have an in ter est ing mix. One in ter na tional char ity with world wide op er a tions and al li ances with sev eral dif fer ent coun tries (ActionAid). One na tional char ity but which sends aid to other coun tries too (Edhi Foun da tion) and one na tional char ity that local ises its ef forts to its own coun try (amfAR).