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Social work is an academic discipline and practice-based profession that concerns itself with individuals, families , groups , communities and society as a whole in an effort to meet basic needs and enhance social functioning, self-determination, collective responsibility, and overall well-being. Social work practice is often divided into micro-work, which involves working directly with individuals or small groups; and macro-work, which involves working with communities, and fostering change on a larger scale through social policy. The social work profession [5] developed in the 19th century, with some of its roots in voluntary philanthropy and in grassroots organizing. The effects of the Industrial Revolution and of the Great Depression of the s placed pressure on social work to become a more defined discipline. Social work is a broad profession that intersects with several disciplines. Social Work And The British Welfare Society

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What is Social Justice? Introduction to Social Work - UK Master of Social Work Online Social Work And The British Welfare Society

To be tax-exempt as a social welfare organization described in Internal Revenue Code IRC section c 4an organization must not be organized for profit and must be operated exclusively to promote social welfare. If the organization engages in an excess benefit transaction with a person having substantial influence over the organization, an excise tax may be imposed on the person and any managers agreeing to the transaction.

New legislation enacted at the end of added Wprk to the Internal Revenue Code. Section requires an organization to notify the IRS of its intent to operate as a Section c 4 organization. The IRS has developed a new form — Form — that organizations should use to provide this notification. For information about applying for exemption, see Application for Recognition of Exemption.

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This requirement only applies to organizations intending to operate under Section c 4. Organizations operating under any other c section should not file this notice. To be operated exclusively to promote social welfare, an organization must operate primarily to further the common good and general welfare of the people of the community such as by bringing about civic betterment and social improvements.

Social Work And The British Welfare Society

For example, an organization that restricts the use of its facilities to employees of selected corporations and their guests is primarily benefiting a private group rather than the community and, therefore, does not qualify as a section c 4 organization. Similarly, an organization formed to represent member-tenants of an apartment complex does not qualify, because its activities benefit the member-tenants and not all tenants in the community, while an organization formed to promote the legal rights of all tenants in a particular community may qualify under section c 4 as a social welfare organization.

An organization is not operated primarily for the promotion of social welfare if its primary activity is operating a social club for the benefit, pleasure or recreation of its members, or is carrying on a business with Social Work And The British Welfare Society general public in a Bditish similar to organizations operated for profit.

Social Work And The British Welfare Society

An organization that has lost its section c 3 status due to substantial attempts to influence legislation may not thereafter qualify as a section c 4 organization. In addition, a section c 4 organization that engages in lobbying may be required to either provide notice to its members regarding the percentage of dues paid that are applicable to lobbying activities or pay a proxy tax.

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However, a section c 4 social welfare organization may engage in some political activities, so long as that is not its primary activity. More In File. Page Last Reviewed or Updated: Apr]

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