House raising
House raising (house lifting, house jacking, barn jacking, building jacking) is the process of separating a building from its foundation and temporarily raising it with hydraulic screw jacks. The process is the first step in structure relocation in which the building is moved to a different location. House raising may also be a part of a renovation to build a foundation under an existing house or make a house larger by building a new floor level creating a two story house. Often employed in areas that are prone to flooding and storm damage, this process can be achieved through the use of either timber piles or helical piles. Once a house is raised and supported on cribbing, a new foundation can be constructed beneath it. After Hurricane Katrina and Hurricane Sandy large numbers of houses in parts of Louisiana, New York and New Jersey were raised to avoid future flooding.
Foundation (nonprofit)
The law does not prescribe any particular form for a foundation in Ireland. Most commonly, foundations are companies limited by guarantee or trusts. A foundation can obtain a charity registration number from the Revenue Commissioners for obtaining tax relief as far as they can be considered under the law on charity, however, charitable status does not exist in Ireland. The definition usually applied is that from the Pemsel Case of English jurisprudence (1891) and the Irish Income Tax Act 1967.
Trusts have no legal personality and companies acquire their legal status through the Company law and the required documents of incorporation. Foundations are not required to register with any public authority.