Taxation on Trusts - Free Essay Example

Sample details Pages: 7 Words: 2242 Downloads: 2 Date added: 2017/06/26 Category Economics Essay Type Analytical essay Tags: Taxation Essay Did you like this example? Taxation on Trusts As we know, a majority of trusts are subject to taxation. There are a number of different trusts, each with a different type of taxation. Of course we know that a trust is à ¢Ã¢â€š ¬Ã…“a relationship where a property is held by someone (trustee) for someone else (beneficiary). Don’t waste time! Our writers will create an original "Taxation on Trusts" essay for you Create order Trust can be used to protect against creditors, probate, reallocation in divorces, and some tax obligations. A trustee is in charge of making sure that the trustà ¢Ã¢â€š ¬Ã¢â€ž ¢s taxes are up to date on their payments. The trust document determines the tax purposes of the trust. There are a certain number of tax statements that outline the trust taxation rules. They are as follows: If the trust is a revocable trust, and the grantor is also the beneficiary, then the trust is basically ignored for tax purposes. All income generated by the trust assets is reported on the Form 1040 of the grantor/beneficiary. With some modifications, the taxable income of the trust is calculated in the same manner as an individual. The trust gets to take a tax deduction for the amount of taxable income that is distributed to the trust beneficiaries. The trust pays income tax on the taxable income that is left after the distribution deduction. The beneficiaries report income and pay tax on the distributions of taxable income they received. Regarding taxations on trusts, the general rule carries two exceptions. The first one being that if a grantor has an interest in the said trust, the grantor is responsible for the trust, and not the trustee. These types of trusts are appropriately called grantor type trust. An example of this is when all the income is taxed to the grantor. When this happens, a revocable trust is formed. The other type of exemption is the charitable remainder trust. Charitable contributions are not taxable, but if the beneficiaries receive anything from the charitable remainder trust, then those distributions are taxed. We must look at whether the trusts are simple or complex. A simple trust is a trust that does not allow for any external charitable contributions to be made. It also does not grant any other distributions except the ones that are from the income earned. This income is then are distributed to the beneficiaries of the trust. A simple trust beneficiary will have a personal tax that i s higher, but the trust receives a deduction for the income that is required to be paid out during the tax year. Conversely, a complex trust is just as it sounds: complex. This trust is allowed to make contributions to charity and it is not obligatory to distribute the total amount of income that was accumulated by the trust. Due to this, the complex trust only needs to disperse taxes on the income that stays in the trust. There, however, happen to be small exemptions that apply to each trust which can benefit in the short run. They are $300 for a simple trust, $100 for a complex trust, and $600 for an estate trust. The taxation of trusts is very complex for several reasons. Some of the reasons for this are: beneficiaries most likely have to pay tax on the income the trust gives them; the trust is a taxable entity; trusts are NOT susceptible to double taxation, and therefore any taxable income distributed to the beneficiaries deducts from the trust. Another reason includes that à ƒ ¢Ã¢â€š ¬Ã…“money dispersed to the beneficiaries keeps its character.à ¢Ã¢â€š ¬Ã‚  An example of this is if the trust distributes long-term capital gains to the beneficiaries they will list it as a long term capital gain on their returns. A majority of the income that is accumulated by the trust is taxable; however the principal of the trust is not. Capital gains are treated differently than income is. Trusts experience capital losses and gains, and if a trust experiences a capital gain, then the trust is generally taxed as opposed to the beneficiary. If a trust experiences capital losses then tax applied are the ones modeled after individual tax laws. There are a few forms to be filed when dealing with taxation on trusts. These are how income is reported. The form that is required to be filled out by the trustee is form 1041. The trustee has to complete within 3 and a half months after the tax year ends. If the trust has income of 600 dollars or more, it must be filed wi th the IRS. The beneficiary, if an alien, is required to file with the IRS regardless of the value of the trust. Income of the estate is filed with a little differently. Income of the estate is income that has been earned by the decedent, but has not been paid before death. This is reported on the income tax return of the beneficiary who receives the monetary gain. This income is called à ¢Ã¢â€š ¬Ã…“the income in respect of the decedent (IRD).à ¢Ã¢â€š ¬Ã‚  If the recipient of the IRD is the estate of the decedent, Form 1041 must also be filed. The deduction for the distributed income comes into play when Schedule B of Form 1041 is completed and reported back to the beneficiary on a Schedule K-1. Examples of IRDà ¢Ã¢â€š ¬Ã¢â€ž ¢s include interest on bank accounts, wages that have yet to be collected, and declared dividends that have not been collected yet. Returns on taxes for trusts are known as fiduciary tax returns and are filled out on the 1041 IRS form. Frequently, the tax rules that are applied to trusts are the same rules that are applied to individual taxes; however, the calculation is different. To calculate the taxes that are enforced on the trusts, we look at these steps: calculate trust accounting income; calculate the tentative taxable income before subtracting the distribution deduction, which is the amount that the trust can deduct because of the distribution; calculate the distributable net income (DNI) so that the distribution deduction can be calculated and so that tax-free and taxable distributions can be allocated to the beneficiaries; subtract the distribution deduction from the tentative taxable income to determine trust taxable income; calculate trust tax liability; Allocate DNI and the distribution deduction to the beneficiaries to determine the character and the amount of income taxed to each beneficiary. From the final number, one can obtain the amount of money the trust will be taxed. We should know what a DNI is to help us calculate this number. A DNI, distributable net income is the calculation used to allocate income between the beneficiaries of the trust and the trust itself. DNI is used to calculate the restriction on the amount of deductions a trust receives for the distributions to a beneficiary. The DNI calculation is as follows: (Total trust income) à ¢Ã¢â€š ¬Ã¢â‚¬Å" (deductible expenses) + (tax-exempt interest reduced by expenses not allowed in the computation of taxable income and the portion used to make charitable contributions) + (Capital gains IF: Gain is allocated to accounting income; Gain allocated to principal is required to be distributed or is consistently and repeatedly distributed by the trustee; or Gain allocated to principal is paid or set aside for charity) à ¢Ã¢â€š ¬Ã¢â‚¬Å" capital losses if they enter the calculation of any capital gain distributed. In a simple trust, the DNI is taxed to the beneficiaries after it is apportioned. In a complex trust, DNI may exceed the income that is supposed to be distributed. DNI is looked at an apportioned dollar for dollar to the beneficiaries. An example of this is as follows: In the first year, Barkers Family Trust gained $12,000 in interest on bonds, $5,000 on interest on CDs, and 10,000 on capital gains. The DNI and taxable income for the trust is $15,000 (5,000+10,000). The trusts accounting income is $17,000 (5,000+12,000). Trust is to distribute $5,000 and 25% of the principal to Paul and 25% to John, and 50 percent to Matt. Paul receives $7,500, John receives 2,500 and Matt receives $5,000. The total DNI was 15,000, which was apportioned and distributed to the beneficiaries. From here we will look at certain types taxes based on the incomeà ¢Ã¢â€š ¬Ã¢â€ž ¢s classification. The first we will look at is trust accounting income. Usually trusts specify which income is allocated to the principal and what is allocated. To figure this, we must look at the Uniform Principal and Income Act (UPIA). This act, enacted in 1992, made changes to the previous Prudent Investor Act standard. For accounting income, the allocation, based on the UPIA, is included to be: operating income, operating expenses, depreciation of trust assets, interest, dividends, rents and royalties, and taxes on accounting income. Allocation to principal comes from: capital gains and losses, casualty gains and losses and insurance recoveries and taxes on trust principal. Accounting income allows for us to determine the amount that is required to be distributed to the income beneficiary. Let us look at an example. If a trust had one single beneficiary, and the trust principal equaled $100,000, income equaled $10,000, and the trustee fees equaled $2000 dollars. The trusts provisions state that there is a 50% allocation of expenses between principal and income. This means that the income beneficiary receives $9000; ($10,000 à ¢Ã¢â€š ¬Ã¢â‚¬Å" ($2000 x 50%)). Trust principal declines to $99,000; ($100,000 $1,000). The next income we look at is the trust tentative taxable income. Trust income that is taxable is usually taxed the same way as individual people are taxed. Some differences include that the trusts do not itemize deductions, and a trust also has a personal exemption which is equal to $300. Trust income is defined as income that is earned from investments. This does not include capital gains. Expenses from trusts include the administration expenses, depreciation, and charitable contributions. An example of this is brought to us by William Spaulding: à ¢Ã¢â€š ¬Ã…“A trust has$20,000 of accounting incomeand$10,000 of depreciation. The single income beneficiary o f the trust receives$8000. Because the trust document does not specify an allocation of depreciation, the trust can claim$10,000/$20,000ÃÆ'—$10,000= 1/2 ÃÆ'—$10,000=$5000of depreciation and the income beneficiary can claim the other$5000 of depreciation, so the beneficiary only has to pay tax on the remaining$8000à ¢Ã¢â€š ¬Ã¢â‚¬Å"$5000= $3000.à ¢Ã¢â€š ¬Ã‚  Direct expenses for income that is not taxed are not deductible; however indirect expenses (expenses that are spent for maintaining the trust) are usually deductible. We can also look at gross income and capital gain and how these are taxed. Gross income of a trust is taxed like individuals. The tax burden can rely on either the beneficiary or the estate itself. Capital gain is taxed based on the increase being added to the principal. If the gain is administered, the beneficiary is taxed on this. If property that has appreciated in value, and then is transferred to a trust, the gain on the sale of the prop erty is taxed à ¢Ã¢â€š ¬Ã…“at the grantorà ¢Ã¢â€š ¬Ã¢â€ž ¢s tax rate if sold within two years of the transfer.à ¢Ã¢â€š ¬Ã‚  Losses based on capital gains are allocated to the trust if they exceed the gains. Capital losses are able to be subtracted from the ordinary income. A trust is not allowed to subtract the loss from a sale between related taxpayers. The way propertyà ¢Ã¢â€š ¬Ã¢â€ž ¢s worth is determined is by the fair market value at the time of the death of the decedent. This is called the basis of property. We must look closer at the deductions that have been mentioned earlier in the paper. Generally, deductions are allowed both to individuals and on fiduciary returns. Some deductions to taxes that are allowed are state, local and real property taxes; estate expenses, and administrative costs. There are also numerous amounts of deductions that are not allowed. The first one is depreciation and depletion. When there is a trust involved, the expenses must be apportion ed between the beneficiary and the trust. Here is an example of that: Stanley receives 50% of the accounting income from the Yelnats Family Trust and the trust retains the other 50%. The income generating property that is held in the trust depreciates $1,000 dollars in year one. The Yelnats Family trust is allowed to deduct 50% of the $1,000, which obviously is 500, while Stanley is allowed to keep it. Charitable deductions are not deductible UNLESS they are paid with current trust income and the agreement for the will and trust has given authority to. Another deduction we will look at is the income distribution deduction. The income distribution deduction states that à ¢Ã¢â€š ¬Ã…“a trust is allowed to deduct an amount equal to the amount distributed to the income beneficiary.à ¢Ã¢â€š ¬Ã‚  The formula for this is à ¢Ã¢â€š ¬Ã…“distributions à ¢Ã¢â€š ¬Ã¢â‚¬Å" tax exempt income, or Distributable net income subtracted by tax exempt income. A quick example of this is that the Goergen trust earns $8,000 in interest on municipal bonds, $6,000 on interest from CDs, and has a $14,000 capital gain. The trustà ¢Ã¢â€š ¬Ã¢â€ž ¢s tax exempt income is $8,000 (interest on municipal bonds). The trust gave out $14,000 to Larry. The income distribution deduction for the trust is $6,000 ($14,000-$8,000). . Works Cited Works Cited Czajkowski, John. Income Taxation of Trusts and Estates. (n.d.): n. pag. Web. 13 Apr. 2015. https://www.heritagewealthmgrs.com/wp/Income Taxation of Trusts Estates.pdf. How a Trust Can Cut Taxes.WSJ. N.p., n.d. Web. 13 Apr. 2015. https://www.wsj.com/articles/SB10001424052702303743604579351230348895194. Spaulding, William C. Taxation of Trusts and Their Beneficiaries., Including 2013 Tax Changes. N.p., n.d. Web. 13 Apr. 2015. https://thismatter.com/money/tax/trust-taxation.htm. Tax Hikes Hit Trusts Hard, Beneficiaries Pull Money Out.Forbes. Forbes Magazine, n.d. Web. 13 Apr. 2015. https://www.forbes.com/sites/ashleaebeli ng/2013/01/09/tax-hikes-hit-trusts-hard-beneficiaries-pull-money-out/. Trust Taxation Basics | Simple Complex Trusts | IRS Form 1041 | Florida Accounting Firm.Trust Taxation Basics | Simple Complex Trusts | IRS Form 1041 | Florida Accounting Firm. N.p., n.d. Web. 13 Apr. 2015. https://www.cricpa.com/TaxationofTrusts.aspx?mobile=1.

Familial Delusions A Correlation Between Familial And...

Familial Delusions An analysis of popular crime fiction provides evidence of a correlation between familial issues and forms of mental illness. These factors are often shown to work together to manifest in criminal behavior. Crime fiction storylines repeatedly connect illegal acts with delusion, based upon strange relationships between perpetrators and their mothers. These plotlines often leave the culpability of the crimes in question and allow for deeper examination of how society views guilt. It is apparent in Woodrow Wilson’s Necktie, by Highsmith, that Clive’s mental troubles are exacerbated by the actions of his mother. The first of these actions is revealed in the description given of the woman. Clive’s mother had been left by†¦show more content†¦Her inability to parent effectively leads to Clive dropping out of school and eventually committing murder. A second scene that corroborates the theory of negligence on the part of Clive’s mother is at the end of the story where Clive is attempting to confess his crimes. Clive’s mother reveals that around the time of her husband’s departure, that her son started asking questions regarding his identity. It is at this point that his mother should have found Clive professional help. Although it is not altogether abnormal for a young child to question their place in the world, it is strange to phrase these questions as inquiries upon one’s status as a person. These questions mark some of the first signs that his father’s leaving had caused Clive to develop mental instability. Had his mother gotten Clive the help he needed, it is quite possible that he would not have developed the form of dissociative disorder that eventually inclined him to commit murder. Instead, his mother allows Clive to do poorly in school and to have free reign. It can be assumed that Clive’s mother only meant to reconcile her failures as a wife and a mother by allowing her son to do as he pleased, but her inattention actually served to doom her son. This case suggests that Clive’s relationship to his mother either caused or strengthened delusions he harbored about what being a person means,

Promoting Communal Harmony Free Essays

Promoting Communal Harmony Promoting Communal Harmony In our country people belonging to various religions live in harmony, but there are occasions when the communal fabric gets disturbed, often on trivial issues. It is the responsibility of all sections of society to ensure peace and brotherhood so that all round development of the country takes places rapidly. The police have a great role to play in promotion of communal harmony and national integration. We will write a custom essay sample on Promoting Communal Harmony or any similar topic only for you Order Now They come in contact with the general public in the process of performing their duties far more frequently then most other bodies of civil servants of the Government. In such a situation, interaction with vision, understanding, tact, compassion and humour by the police will not only raise the public esteem of the police but will also lead to a healthy police-public relationship, and secure the desired measures of public involvement and cooperation in promotion of communal harmony. Keeping this in mind, the National Foundation for Communal Harmony (NFCH) has been organizing seminars with the aim of effective sensitization of the police officers so that they become the torchbearers of communal harmony and national integration in their day to day functioning. The first such seminar was held at Haryana Police Academy, Madhuban, in August 2007 and the second one in Mumbai in October 2007. The Foundation, which is working silently for promotion of communal harmony, has also supplied reading materials on the role of police in promotion of communal harmony and national integration, constitutional and statutory provisions relating to communal harmony. These seminars have been quite successful in spreading the message of communal harmony and national integration amongst the police officers. The Foundation is an autonomous organization registered as a society under the Societies Registration Act, 1860. It functions under the aegis of the Ministry of Home Affairs and the Union Home Minister is the Chairman of the Governing Council. The principal objectives of the Foundation is to foster communal harmony, fraternity and national integration in general, and facilitate physical and psychological rehabilitation of the child victims of caste, communal, ethnic or terrorist violence, in particular. The NFCH undertakes and assists state governments, local administration, non-governmental organizations, universities, colleges and schools, social activists, scholars, researchers and students in undertaking activities and programmes aimed at promoting harmony at local, state and national levels. Though there have been some incidents of communal violence in certain States, there has been no major communal riot in any part of the country in 2007. Proactive role of the Central and State Governments prevented escalation of communal violence at Gorakhpur in Uttar Pradesh and Indore in Madhya Pradesh last year. All states are advised to keep a close watch on the situation with communal overtones and take early steps to prevent any flare up. Over the last five years the incidents of communal violence have gradually come down. The decline is attributed to the Centre closely monitoring the situation and keeping a strict vigil on the activities of individuals and organizations to ensure that the situation remains under control. The activities of all organizations having a bearing on maintenance of communal harmony in the country are under constant watch of the law enforcing agencies. The Communal Violence (Prevention, Control and Rehabilitation of Victims) Bill 2005 has been introduced in the Rajya Sabha. The Bill has been referred to the Department Related Standing Committee of Home Affairs. The report of the Standing Committee, on the basis of suggestions made by several individuals and organizations with regard to the Bill, has been received. The report and various suggestions received are being examined in the Ministry in consultation with the Ministry of Law and Justice and others for further necessary action. The Good Samaritan Playing the role of a Good Samaritan, the NFCH provides financial assistance to children who are orphaned or become destitute in caste, communal, ethic and terrorists violence for their care and education. Assistance is provided at the rate of Rs. 9,600 per annum per child in ‘A’ and ‘B’ class cities and Rs. 9,000 per annum per child at other places without any restriction on the number of children in a family. Additional assistance at the rate of Rs. 1,800 per annum per child is extended for undergoing vocational training. Children in the age group of 0-18 years (extended to 21 years in appropriate cases) whose families are below poverty line (Rs. 31,600 in urban areas and Rs. 22,400 in rural areas per family per annum) are eligible under the assistance provided they pursue their study after the age of five. Assistance is sanctioned for 12 months at a time coinciding with the academic session of the child and is renewed on year-to-year basis. The Foundation aims at providing assistance to every single eligible child victim of violence so that such children, after receiving proper education become responsible and productive citizens. The Foundation has stepped up its liaison with State Governments for ensuring assistance to every eligible child, both in the categories of fresh cases and renewal cases. The NFCH has to necessarily depend on States and particularly District administrations for identification of orphaned or destitute children and for submission of their applications along with necessary documents. Every year awards are given by the Foundation to individual and an institution for their outstanding contribution to the cause of communal harmony and national integration. Instituted in 1997, the award has acquired an aura of its own. The Foundation is striving for greater publicity for the awards so as to ensure that cases of as many deserving cases as possible are placed before the jury for selection. Aimed at creating awareness about communal harmony and national integration, the Foundation extends assistance to state administrations and non-governmental organizations for holding debates, seminars, workshop, painting, poster, slogan or essay writing competition, musical and cultural programmes, kavi sammelans and mushairas. The Foundation is striving to encourage and support as many organizations as possible to take up, on a significant scale activities related to promotion of communal harmony and national integration. The Foundation extends financial assistance to state/union territory administrations for organizing inter-community ‘milans’ (get together) on important festivals like Eid, Deepawali and Christmas subject to certain monetary ceiling. ‘Sadbhavana clubs’ have been established in educational institutions to sensitize students and motivate them to work for promoting communal harmony and national integration. The clubs aim at inculcating social values like fraternity, love and peace among the young generation. They strengthen bonds of unity and affinity and promote belief in the principles of non-violence in the society. The Foundation associates itself with important inter-community festivals like â€Å"Phool-Walon-Ki-Sair† in Delhi, and â€Å"Nauchandi† festival in Meerut and â€Å"Deva Mela† in Barabanki, both in Uttar Pradesh, to promote better understanding among various communities. Communal Harmony Campaign Since its inception in 1992, the Foundation has been taking active part in communal harmony campaign and has extended financial assistance of over Rs. 6 crore for rehabilitation of 8,849 children up to December 31, 2006. It also assists non-governmental organizations under the project â€Å"Cooperation† and grants fellowships for undertaking research in field situation in the communally sensitive districts. The Union Home Ministry on its part gives â €Å"Kabir Puraskar† national award to those promoting communal harmony by showing physical and moral courage while saving the lives and property of members of another community during communal riots, caste conflicts or ethnic clashes. While â€Å"Sankalp Divas† is observed on October 31 every year, â€Å"Qaumi Ekta Week† is observed from November 19 to 25. The Home Ministry also encourages voluntary organizations to undertake activities for the cause of national integration and communal harmony through cultural shows, essay and painting competitions, inter-regional camps and exhibitions. It is the cumulative result of all these efforts that a sense of communal harmony prevails in the country by and large as is reflected in the Home Ministry statistics How to cite Promoting Communal Harmony, Essay examples

Promoting Communal Harmony Free Essays

Promoting Communal Harmony Promoting Communal Harmony In our country people belonging to various religions live in harmony, but there are occasions when the communal fabric gets disturbed, often on trivial issues. It is the responsibility of all sections of society to ensure peace and brotherhood so that all round development of the country takes places rapidly. The police have a great role to play in promotion of communal harmony and national integration. We will write a custom essay sample on Promoting Communal Harmony or any similar topic only for you Order Now They come in contact with the general public in the process of performing their duties far more frequently then most other bodies of civil servants of the Government. In such a situation, interaction with vision, understanding, tact, compassion and humour by the police will not only raise the public esteem of the police but will also lead to a healthy police-public relationship, and secure the desired measures of public involvement and cooperation in promotion of communal harmony. Keeping this in mind, the National Foundation for Communal Harmony (NFCH) has been organizing seminars with the aim of effective sensitization of the police officers so that they become the torchbearers of communal harmony and national integration in their day to day functioning. The first such seminar was held at Haryana Police Academy, Madhuban, in August 2007 and the second one in Mumbai in October 2007. The Foundation, which is working silently for promotion of communal harmony, has also supplied reading materials on the role of police in promotion of communal harmony and national integration, constitutional and statutory provisions relating to communal harmony. These seminars have been quite successful in spreading the message of communal harmony and national integration amongst the police officers. The Foundation is an autonomous organization registered as a society under the Societies Registration Act, 1860. It functions under the aegis of the Ministry of Home Affairs and the Union Home Minister is the Chairman of the Governing Council. The principal objectives of the Foundation is to foster communal harmony, fraternity and national integration in general, and facilitate physical and psychological rehabilitation of the child victims of caste, communal, ethnic or terrorist violence, in particular. The NFCH undertakes and assists state governments, local administration, non-governmental organizations, universities, colleges and schools, social activists, scholars, researchers and students in undertaking activities and programmes aimed at promoting harmony at local, state and national levels. Though there have been some incidents of communal violence in certain States, there has been no major communal riot in any part of the country in 2007. Proactive role of the Central and State Governments prevented escalation of communal violence at Gorakhpur in Uttar Pradesh and Indore in Madhya Pradesh last year. All states are advised to keep a close watch on the situation with communal overtones and take early steps to prevent any flare up. Over the last five years the incidents of communal violence have gradually come down. The decline is attributed to the Centre closely monitoring the situation and keeping a strict vigil on the activities of individuals and organizations to ensure that the situation remains under control. The activities of all organizations having a bearing on maintenance of communal harmony in the country are under constant watch of the law enforcing agencies. The Communal Violence (Prevention, Control and Rehabilitation of Victims) Bill 2005 has been introduced in the Rajya Sabha. The Bill has been referred to the Department Related Standing Committee of Home Affairs. The report of the Standing Committee, on the basis of suggestions made by several individuals and organizations with regard to the Bill, has been received. The report and various suggestions received are being examined in the Ministry in consultation with the Ministry of Law and Justice and others for further necessary action. The Good Samaritan Playing the role of a Good Samaritan, the NFCH provides financial assistance to children who are orphaned or become destitute in caste, communal, ethic and terrorists violence for their care and education. Assistance is provided at the rate of Rs. 9,600 per annum per child in ‘A’ and ‘B’ class cities and Rs. 9,000 per annum per child at other places without any restriction on the number of children in a family. Additional assistance at the rate of Rs. 1,800 per annum per child is extended for undergoing vocational training. Children in the age group of 0-18 years (extended to 21 years in appropriate cases) whose families are below poverty line (Rs. 31,600 in urban areas and Rs. 22,400 in rural areas per family per annum) are eligible under the assistance provided they pursue their study after the age of five. Assistance is sanctioned for 12 months at a time coinciding with the academic session of the child and is renewed on year-to-year basis. The Foundation aims at providing assistance to every single eligible child victim of violence so that such children, after receiving proper education become responsible and productive citizens. The Foundation has stepped up its liaison with State Governments for ensuring assistance to every eligible child, both in the categories of fresh cases and renewal cases. The NFCH has to necessarily depend on States and particularly District administrations for identification of orphaned or destitute children and for submission of their applications along with necessary documents. Every year awards are given by the Foundation to individual and an institution for their outstanding contribution to the cause of communal harmony and national integration. Instituted in 1997, the award has acquired an aura of its own. The Foundation is striving for greater publicity for the awards so as to ensure that cases of as many deserving cases as possible are placed before the jury for selection. Aimed at creating awareness about communal harmony and national integration, the Foundation extends assistance to state administrations and non-governmental organizations for holding debates, seminars, workshop, painting, poster, slogan or essay writing competition, musical and cultural programmes, kavi sammelans and mushairas. The Foundation is striving to encourage and support as many organizations as possible to take up, on a significant scale activities related to promotion of communal harmony and national integration. The Foundation extends financial assistance to state/union territory administrations for organizing inter-community ‘milans’ (get together) on important festivals like Eid, Deepawali and Christmas subject to certain monetary ceiling. ‘Sadbhavana clubs’ have been established in educational institutions to sensitize students and motivate them to work for promoting communal harmony and national integration. The clubs aim at inculcating social values like fraternity, love and peace among the young generation. They strengthen bonds of unity and affinity and promote belief in the principles of non-violence in the society. The Foundation associates itself with important inter-community festivals like â€Å"Phool-Walon-Ki-Sair† in Delhi, and â€Å"Nauchandi† festival in Meerut and â€Å"Deva Mela† in Barabanki, both in Uttar Pradesh, to promote better understanding among various communities. Communal Harmony Campaign Since its inception in 1992, the Foundation has been taking active part in communal harmony campaign and has extended financial assistance of over Rs. 6 crore for rehabilitation of 8,849 children up to December 31, 2006. It also assists non-governmental organizations under the project â€Å"Cooperation† and grants fellowships for undertaking research in field situation in the communally sensitive districts. The Union Home Ministry on its part gives â €Å"Kabir Puraskar† national award to those promoting communal harmony by showing physical and moral courage while saving the lives and property of members of another community during communal riots, caste conflicts or ethnic clashes. While â€Å"Sankalp Divas† is observed on October 31 every year, â€Å"Qaumi Ekta Week† is observed from November 19 to 25. The Home Ministry also encourages voluntary organizations to undertake activities for the cause of national integration and communal harmony through cultural shows, essay and painting competitions, inter-regional camps and exhibitions. It is the cumulative result of all these efforts that a sense of communal harmony prevails in the country by and large as is reflected in the Home Ministry statistics How to cite Promoting Communal Harmony, Essay examples

Japanese aesthetics, wabi

Japanese aesthetics, wabi-sabi Essay In the Western world, aesthetics is considered the branch of philosophy that is concerned with concepts of value and beauty as they relate to the arts. Philosophers from Plato until the present time have had rigid ideas about what artists should create and what people should like, but in todays world, aestheticians represent a variety of approaches to the philosophy of art. Aesthetics, in the broadest sense, may be thought of as a worldview, a view that may be markedly different in other cultures. Objects from other cultures that are categorized as art works from the Western perspective may or may not hold the same meaning in their culture of origin. Precisely because of possible differences in worldviews and aesthetic stances of non-Western cultures, it is important to set aside Western aesthetics as criteria when making judgments about non-Western art. For example, many non-Western cultures recognize no distinction between fine art and craft, may not even have a word for art, and may not separate art from everyday life. Japanese Aesthetics: To understand the art and aesthetics of Japan, it is necessary to investigate a Japanese worldview, ideas about the nature of art, and influences brought about through contact with other cultures. The aesthetics of Japan developed in a unique fashion, partly because of its geographic location, a string of islands about 100 miles from Korea and 500 miles from China. Its isolation by the sea helped protect Japan from foreign invasion and allowed its rulers to control contact with other nations. During long periods of self-imposed isolation, art forms and aesthetic ideas developed that were specifically Japanese. Over the centuries, when interactions with foreign cultures occurred, they influenced the traditional arts and aesthetics of Japan. For the purposes of this discussion, the focus will be on what remained essentially Japanese. Traditional Japanese art and aesthetics were most affected by the Chinese and Buddhism, but influences from the West are also evident. For example, the Japanese made no distinction between fine arts and crafts before the introduction of such ideas by Europeans in the 1870s. The Japanese word that best approximates the meaning of art is katachi. Katachi translates to mean form and design, implying that art is synonymous with living, functional purpose, and spiritual simplicity. The primary aesthetic concept at the heart of traditional Japanese culture is the value of harmony in all things. The Japanese worldview is nature-based and concerned with the beauty of studied simplicity and harmony with nature. These ideas are still expressed in every aspect of daily life, despite the many changes brought about by the westernization of Japanese culture. This Japanese aesthetic of the beauty of simplicity and harmony is called wabi-sabi (wah-bee sah-bee). Wabi-Sabi: Since wabi-sabi represents a comprehensive Japanese worldview or aesthetic system, it is difficult to explain precisely in western terms. According to Leonard Koren, wabi-sabi is the most conspicuous and characteristic feature of what we think of as traditional Japanese beauty and it occupies roughly the same position in the Japanese pantheon of aesthetic values as do the Greek ideals of beauty and perfection in the West. Wabi-sabi is a beauty of things imperfect, impermanent, and incomplete. It is the beauty of things modest and humble. It is the beauty of things unconventional. The concepts of wabi-sabi correlate with the concepts of Zen Buddhism, as the first Japanese involved with wabi-sabi were tea masters, priests, and monks who practiced Zen. Zen Buddhism originated in India, traveled to China in the sixth century, and was first introduced in Japan around the 12th century. Zen emphasizes direct, intuitive insight into transcendental truth beyond all intellectual conception. At the core of wabi-sabi is the importance of transcending ways of looking and thinking about things/existence. All things are impermanent All things are imperfect All things are incomplete Comparative of Freshwater and Saltwater Fish EssayRikyu became the tea master for the warlord Hideyoshi Toyotomi, a difficult and powerful man. Hideyoshi heard of the wonders of Rikyus garden of morning glories and expressed a desire to see the flowers. Consequently, Rikyu invited the warlord to tea. When Hideyoshi arrived and walked down the path to the teahouse, not a flower was in sight. Upon entering the teahouse, Hideyoshi saw a single, beautiful morning glory displayed on the alcove. Rikyu had cut down all the other morning glories so that full attention could be focused on one single blossom. The power of Japanese warlords in evident in another story about Rikyu. In 1591, Hideyoshi demanded that Rikyu hand over his daughter to be a concubine to the warlord, but Rikyu refused. In retaliation, Hideyoshi ordered Rikyus ritual suicide. Rikyu held a last tea ceremony at the age of 70 and committed seppuku (ritual suicide) when the ceremony was completed. Much of the prescribed behavior used in contemporary tea ceremonies was introduced by Rikyu. Some of his contributions include a teahouse that can accommodate five people, a separate small room where tea utensils are washed, and two entrances, one for the host and one for the guests. The entrance for guests had a doorway low enough to require the guests to bend down to enter, humbling themselves in preparation for the tea ceremony. In the traditional chanoyu, every part of the ceremony is carefully orchestrated. There are rituals for entering and leaving the room, making and serving the tea, and appreciating the choices of flower, scroll, and tea vessel appropriate to the season. The simplicity and austerity of the tearoom (and of Japanese homes) allows an exceptional focus and appreciation of a single flower or scroll carefully chosen to represent the season. Aesthetic objects are not left on permanent display in Japanese homes, but are brought out for focused viewing and appreciation for specific purposes or seasons. As the season or purpose for display changes, the objects are stored and replaced by others more appropriate. Though Japanese rooms sometimes may appear too bare or simple for Western tastes, a Japanese visiting an a typical American home may feel surrounded and overwhelmed by visual clutter.