Data Use for Continuous Quality Improvement: What the Head Start Field Can Learn from Other Disciplines A Literature Review and Conceptual Framework (Research Report)
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This report summarizes research on the processes, facilitators, and impediments to data use for continuous quality improvement; develops a conceptual framework representing the elements of data use for continuous quality improvement; provides linkages between the disciplines from which the literature was drawn and the Head Start field; and suggests areas for future research. The review reflects seminal and current works that originate in empirical and professional sources in the fields of educational leadership and management, health care management, nonprofit leadership and management, public management, and organizational learning and development. The resulting conceptual framework describes the elements of leadership, analytic capacity, commitment of resources, professional development, a culture of collaborative inquiry, a continuous cycle, organizational characteristics, and environmental characteristics.
2014 Fundraising Effectiveness Survey Report (Research Report)
|Posted to Web: January 22, 2015||Publication Date: January 22, 2015|
The Center on Nonprofits and Philanthropy at the Urban Institute and the Association of Fundraising Professionals established the Fundraising Effectiveness Project (FEP) to conduct research on fundraising effectiveness and help nonprofit organizations increase their fundraising results. Piloted in November 2006, FEP collects fundraising data from nonprofit organizations beginning with data for 2004-2005. The 2014 report, the latest in the annual series, incorporates data from 3,576 organizations that contributed data for 2012-2013.
A Timely Test About Volunteering (Press Release)
|Posted to Web: December 23, 2014||Publication Date: December 01, 2014|
Test your knowledge of a central ingredient of the charitable spirit: volunteering.
Tax Policy and Volunteer Labor (Research Brief)
|Posted to Web: November 12, 2014||Publication Date: November 12, 2014|
Volunteers are extremely valuable to the charitable sector: Urban Institute researchers estimated the value of their labor at $163 billion in 2013. Though charitable contributions can be deducted from income taxes, volunteers cannot deduct the value of their labor. By economic consensus, donations of time and money are complements, meaning when people increase monetary donations they also tend to volunteer more hours. This Tax Policy and Charities brief explores how potential ways to create a tax deduction for volunteer labor would affect charitable donations, as well as the supply of volunteer labor.
The Nonprofit Sector in Brief 2014 (Survey Brief)
|Posted to Web: November 11, 2014||Publication Date: November 11, 2014|
The Nonprofit Sector in Brief 2014 highlights trends in the number and finances of 501(c)(3) public charities and key findings on two important resources for the nonprofit sector: private charitable contributions and volunteering. Each year, The Nonprofit Sector in Brief 2014 presents the most recent data available on the nonprofit sector. This particular edition of the brief presents data from 2002 to 2012.
Summary of and Comments on Exempt Organization Provisions of the Tax Reform Act of 2014 (Presentation)
|Posted to Web: October 27, 2014||Publication Date: October 27, 2014|
The slides summarize the content of and provide detailed commentary on the exempt organization provisions of the Tax Reform Act of 2014, a discussion draft released February 26, 2014 by Dave Camp, Chairman of the Ways and Means Committee, including changes to the charitable deduction, unrelated business income tax, penalty and excise tax regimes, and administrative provisions. The slides find that several themes emerge: the charitable deduction is supported by a base-defining theory, unrelated businesses should be discouraged, compliance by exempt organizations is problematic, the law is too complex, and the tax exemption for investment income is too broad.
The State of Nonprofit Governance (Research Report)
|Posted to Web: September 24, 2014||Publication Date: July 21, 2014|
This report provides a snapshot of nonprofit governance policies and practices among operating public charities. Using IRS Form 990 data, we find that many public charities have good governance policies and practices in place. In 2010, more than 60 percent of organizations had a conflict of interest policy, an independent audit and a compensation review and approval process for their chief executive. We also find that organizational characteristics such as size, type of organization, government funding, age, board size and board independence all appear related to whether or not a public charity chooses to adopt these recommended practices.
Preliminary Estimates of the Impact of the Camp Tax Reform Plan on Charitable Giving (Research Report)
|Posted to Web: September 11, 2014||Publication Date: September 11, 2014|
This note estimates the effects of four groups of provisions from the Tax Reform Act of 2014 on individual charitable giving. The provisions of the tax reform plan, released earlier this year by House Ways and Means Committee Chairman Dave Camp (R-MI), are estimated to decrease individual giving by 7 to 14 percent.
Contracts and Grants between Human Service Nonprofits and Government: Comparative Analysis (Research Report)
|Posted to Web: September 10, 2014||Publication Date: September 10, 2014|
Government's reliance on human service nonprofits to provide services has been increasing, expanding the ability of nonprofits to achieve their missions and the ability of government to serve its constituents. This brief summarizes results from human service nonprofits in the second national study of government contracts and grants. We compare results of human service organizations in the 2013 national survey of nonprofits to the results of the survey conducted in 2010. We examine how human service organizations have managed since the recession ended and how their relationships with governments have changed.
The Impact of the Great Recession on the Number of Charities by Subsector and Revenue Range (Research Report)
|Posted to Web: July 24, 2014||Publication Date: July 24, 2014|
|Posted to Web: June 24, 2014||Publication Date: June 24, 2014|