Professional Documents
Culture Documents
Origin:
CHARITY ORGANIZATION MOVEMENT emerged in
the United States in the late nineteenth century to
address urban poverty. The movement developed as a
reaction to the proliferation of charities practicing
indiscriminate almsgiving without investigating the
circumstances of recipients. Inspired by a similar
movement in Great Britain, the movement held three
basic assumptions:
That urban poverty was caused by moral deficiencies of
the poor,
That poverty could be eliminated by the correction of
these deficiencies in individuals,
That various charity organizations needed to cooperate
to bring about this change.
The first charity organization societies (COS) in the United
States were established in the late 1870s, and by the
1890s more than one hundred American cities had COS
agencies. Journals like Lend-a-Hand (Boston) and Charities
Review (New York) created a forum for ideas, while annual
meetings of the National Conference of Charities and
Corrections provided opportunities for leaders to discuss
common concerns.
SOCIAL SERVICES UNDER
STATE AUSPICES DURING 19th
CENTURY:
The legal principle that the town or
county was responsible for poor
relief and the development of
private charities within the
community indicate that
institutions for relief and charity
were local in character. For certain
groups of the poor the insane, the
feeble-minded, the blind, the deaf
mute, the criminal, and the
delinquent the resources of the
community were insufficient. A
more powerful authority had to
assume responsibility. The states,
therefore, had to establish the
necessary provisions for the care
and treatment of these people in
special institutions. This change
occurred gradually during the
eighteenth and nineteenth
centuries.
Responsibilities Of Charity
Organizations in US:
A charity will most likely have a board of
directors who help run the activities of a
charity. This board will have a set of
responsibilities to ensure that the charity
meets set expectations. For example, one
of the requirements for a charity is to have
a clear aim and if that aim is not being put
into action or is not evident enough in how
the charity manifests, then the board of
directors has a responsibility to fulfill this
duty. A charity should also keep its
members and the general public informed
of any changes to its outlook and goals.
This ensures that members and the general
public have a transparent relationship to
the entity they are supporting financially. If
there is a change in organization or activity,
or indeed a change to its aim, some people
may either choose to support it more or
support it less. This relationship to the
general public is one of the responsibilities
of a charity. A charity must also function as
a non-profit organization in order to be a
real charity. This means that it has financial
responsibilities to give back to the
community that funds it.
Objectives of Accounting for Non-profit charitable
Organization:
To evaluate the
To initialize the
fundraising.
performance and
Whether the
work of the
organization
organization, in
appropriating the
order to achieve
funds efficiently,
their goals and
economically and
target audience.
effectively.
Benefits donors, as
well
Charity is about giving without
expecting anything in return, but
donors get intangible benefits.
Helping others creates feelings
of peace, pride, and purpose.
These feelings translate into a
more fulfilled life. When people
experience this positivity,
they’re more likely to continue
giving and participating in other
ways, as well. The world is a
better place when people have a
purpose.
Brings attention to the most serious
issues
Because it fosters a sense of community
and purpose, most people want to help
those around them. However, many don’t
understand the urgency of certain issues
or know how to help. Charity is important
because it raises awareness of issues and
gives donors the power to do something
about them.