Rails - Loading data in controllers

I am refactoring my controllers, trying to improve the way common data is loaded for the actions.

Initially I was using before_filter methods to do this but read that helper methods were preferred.

Can I please get some feedback on the following controller?

Thanks

Initial Code

class CategoriesController < ApplicationController
  before_filter :authenticate_user!

  helper_method :category, :categories, :organisation

  # GET /categories
  def index
  end

  # GET /categories/new
  def new
  end

  # GET /categories/1/edit
  def edit
  end

  # POST /categories
  def create
    if category.save
      redirect_to(
        categories_path(oid: organisation.id),
        notice: I18n.t("category.create.success"))
    else
      render action: :new
    end
  end

  # PUT /categories/1
  def update
    if category.update_attributes(params[:category])
      redirect_to(
        categories_path(oid: organisation.id),
        notice: I18n.t("category.update.success"))
    else
      render action: :edit
    end
  end

  # DELETE /categories/1
  def destroy
    begin
      category.destroy
      redirect_to(
        categories_path(oid: organisation.id),
        notice: I18n.t("category.delete.success"))
    rescue ActiveRecord::DeleteRestrictionError
      redirect_to(
        categories_path(oid: organisation.id),
        alert: I18n.t("category.delete.failure.foreign_key"))
    end
  end

  private
  # Gets the category being operated on.
  #
  def category
    return @category unless @category.nil?

    if params[:id]
      @category = Category.find_by_id(params[:id])
    elsif params[:category]
      @category = Category.new(params[:category])
    else
      @category = Category.new({organisation_id: organisation.id})
    end
  end

  # Gets the organisation of the Category.
  #
  # If no Category exists (e.g. in the case of actions index
  # and new) there will be a querystring parameter 'oid' indicating the
  # Organisation.
  #
  def organisation
    return @organisation unless @organisation.nil?

    if params[:oid]
      @organisation = Organisation.find_by_id(params[:oid])
    elsif params[:category]
      @organisation = Organisation.find_by_id(
        params[:category][:organisation_id])
    elsif !category.nil?
      @organisation = category.organisation
    else
      @organisation = nil
    end
  end

  # Gets the existing Categories for the organisation.
  #
  def categories
    return @categories unless @categories.nil?

    if !organisation.nil?
      @categories = Category
        .where(organisation_id: organisation.id)
        .order(:name)
        .all
    else
      @categories = nil
    end
  end
end

First Revision

class CategoriesController < ApplicationController 
  helper_method :category, :categories, :organisation

  # GET /categories
  def index
    @category = Category.new
    @category.organisation = organisation
  end

  # GET /categories/new
  def new
    @category = Category.new
    @category.organisation = organisation
  end

  # GET /categories/1/edit
  def edit
  end

  # POST /categories
  def create
    @category = Category.new(params[:category])

    if @category.save
      redirect_to(
        categories_path(oid: @category.organisation_id),
        notice: I18n.t("category.create.success"))
    else
      render action: "new"
    end
  end

  # PUT /categories/1
  def update
    if category.update_attributes(params[:category])
      redirect_to(
        categories_path(oid: category.organisation_id),
        notice: I18n.t("category.update.success"))
    else
      render action: "edit"
    end
  end

  # DELETE /categories/1
  def destroy
    begin
      category.destroy
      redirect_to(
        categories_path(oid: category.organisation_id),
        notice: I18n.t("category.delete.success"))
    rescue ActiveRecord::DeleteRestrictionError
      redirect_to(
        categories_path(oid: organisation.id),
        alert: I18n.t("category.delete.failure.foreign_key"))
    end
  end

  private
  # Gets the Category being operated on.
  #
  def category
    @category ||= Category.find(params[:id])
  end

  # Gets the Organisation of the Category.
  #
  # If no organisaton id has been supplied as a querystring parameter
  # (required for the index and new actions) derive the Organisation
  # from the Category.
  #
  def organisation
    @organisation ||=
      params[:oid] ? Organisation.find(params[:oid]) : category.organisation
  end

  # Gets the existing Categories for the Organisation.
  #
  def categories
    @categories ||=
      organisation ? organisation.categories.order(:name) : nil
  end
end