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Latest Reports from the Center on Nonprofits & Philanthropy

 
 
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Contracts and Grants between Human Service Nonprofits and Government: Comparative Analysis (Research Report)
Sarah L. Pettijohn, Elizabeth T. Boris

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.

Posted to Web: July 24, 2014Publication Date: July 24, 2014

The Impact of the Great Recession on the Number of Charities by Subsector and Revenue Range (Research Report)
Nathan Dietz, Brice McKeever, Melissa S. Brown, Jeremy Koulish, Thomas H. Pollak

Posted to Web: June 24, 2014Publication Date: June 24, 2014

The Tax Exemption Under Section 501(c)(4) (Research Report)
Dan Halperin

This brief discusses the justification for income tax exemption for organizations qualifying under section 501(c)(4). It explores why these organizations are deemed unworthy of the charitable contribution deduction but nevertheless entitled to be exempt on their entire income. It notes that income tax exemption generally only benefits entities that accumulate funds, suggesting accumulation is desirable. It further points out that the subsidy from income tax exemption for long-term accumulation can exceed the benefit of the charitable deduction. The brief concludes that income tax exemption under section 501(c)(4) cannot be justified either on the grounds that it is relatively unimportant or by analogy to the treatment of mutual organizations, whose exemption has been circumscribed.

Posted to Web: June 11, 2014Publication Date: May 01, 2014

Boards as an Accountability Mechanism (Research Report)
Francie Ostrower

This paper examines board functioning in relation to both legal and broader conceptions of accountability, and empirical evidence from over 5,100 nonprofits in the Urban Institute National Survey of Nonprofit Governance. After discussing areas of board weakness, the paper considers various approaches to improving boards, including regulation, self-regulation, policy — oriented, and management-oriented strategies. The paper argues that as important as legal regulation and oversight may be, broader accountability and performance expectations must be addressed at the level of practice, within boards and organizations, and take nonprofit heterogeneity into account.

Posted to Web: June 09, 2014Publication Date: May 28, 2014

The Validating Arts & Livability Indicators (VALI) Study (Research Report)
Elaine Morley, Mary Kopczynski Winkler, Simone Zhang, Rachel Brash, Juan Collazos

This report presents findings and recommendations from a study conducted to validate a set of candidate indicators identified by the National Endowment for the Arts to reflect possible effects of creative placemaking initiatives. These initiatives seek to improve community livability through the arts. UI researchers obtained feedback from participants engaged in creative placemaking in a variety of communities to assess the appropriateness and limitations of the indicators under different circumstances. The indicators and guidance on their use are intended to serve as a resource to help communities better understand and communicate outcomes of their creative placemaking efforts.

Posted to Web: June 05, 2014Publication Date: June 05, 2014

National Study of Nonprofit-Government Contracts and Grants 2013: State Profiles (Research Report)
Sarah L. Pettijohn, Elizabeth T. Boris, Maura R. Farrell

This compilation of state profiles from the 2013 National Survey of Nonprofit-Government Contracting and Grants, provides national and state-by-state snapshots of most types of nonprofit organizations that have contracts and grants with local, state, and federal governments. The individual state profiles are designed to document the extent of nonprofit-government contracting, processes and problems. States are also ranked according to number of grants, types of issues, and actions taken by nonprofits to address the challenges they face.

Posted to Web: May 15, 2014Publication Date: May 15, 2014

Nonprofit-Government Contracts and Grants: Findings from the 2013 National Survey (Research Report)
Sarah L. Pettijohn, Elizabeth T. Boris, Carol J. De Vita, Saunji Fyffe

This report discusses the results of the 2013 National Survey of Nonprofit-Government Contracts and Grants. Expanding on the 2010 study of human service nonprofits, we examine most types of nonprofits with expenses of $100,000 or more. This report documents the size and scope of government financing, administration of contracts and grants, and nonprofit perceptions of problems and improvements in these processes and reports on the financial status of nonprofits in 2012. The study also examines how human service nonprofits have managed since the recession ended and how their relationships with government agencies have changed since 2009.

Posted to Web: December 05, 2013Publication Date: December 05, 2013

Contracts and Grants between Nonprofits and Government (Research Brief)
Sarah L. Pettijohn, Elizabeth T. Boris

This brief summarizes the results of the 2013 National Survey of Nonprofit-Government Contracts and Grants. Expanding on the 2010 study of human service nonprofits, we examine most types of nonprofits with expenses of $100,000 or more. This report documents the size and scope of government financing, administration of contracts and grants, and nonprofit perceptions of problems and improvements in these processes and reports on the financial status of nonprofits at the end of the Great Recession. Nearly 56,000 nonprofits have government contracts and grant, and we estimate that governments paid $137 billion to nonprofits in 2012.

Posted to Web: December 05, 2013Publication Date: December 05, 2013

Montgomery County Nonprofit Contracts and Grants (Policy Briefs)
Erwin de Leon

Federal, state, and local governments provide resources to nonprofits to deliver services on their behalf, and the main vehicles for this relationship are government contracts and grants. Contracts and grants processes present challenges, and governments and nonprofits - and ultimately their shared constituency - stand to gain by working together to improve the system. This brief describes how community-based organizations and a local government have come together to begin streamlining the process. Government representatives and nonprofit leaders in Montgomery County, Maryland, were interviewed to get a better understanding of contracting issues from both perspectives as well as solutions formulated by those involved.

Posted to Web: November 15, 2013Publication Date: November 13, 2013

Maryland: A Working Model of Nonprofit and Government Collaboration (Research Report)
Erwin de Leon, Sarah L. Pettijohn, Evan Nemoff

Governments depend on nonprofits to supply public services while nonprofit providers rely on government funding. This arrangement manifests itself through contracting and grants processes which are laden with problems that affect both nonprofits and governments, and ultimately, impact people being served. A number of state governments and their nonprofit partners have begun to address issues through initiatives such as streamlining task forces, online procurement systems, and document repositories. This case study documents the efforts of nonprofit leaders, government agencies, and elected officials in the State of Maryland to address problems and streamline a disjointed and complicated contracting and grants system.

Posted to Web: November 15, 2013Publication Date: November 13, 2013

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