Community involvement refers to the active participation in various activities and organizations within a community to promote social cohesion, collective problem-solving, and development.
Material Participation refers to the active and substantial involvement in the operations of a business or trade. A taxpayer is considered to materially participate if they engage in the business activities on a regular, continuous, and substantial basis.
Voice involves participation in decision-making through voting, lobbying, complaints procedures, or litigation. It contrasts with 'exit', which involves leaving an unsatisfactory situation instead of attempting to change it.
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