Latest Reports from the Center on Nonprofits & Philanthropy

President Barack Obama on January 22 signed into law a provision allowing charitable gifts made for Haiti relief during February and most of January 2010 to be deducted on 2009 federal tax returns. This noble sentiment would work a lot better if deductions were allowed for all giving made to qualified charities by April 15.

In an interview for Faith & Leadership, DeVita discusses the role of faith-based organizations in disaster relief and Katrina's lessons for relief in Haiti. Faith-based organizations are good at providing immediate relief, but have less capacity to support sustained recovery in areas devastated by natural disasters. Planning ahead, working with large, established organizations and connecting with local people are keys to successful relief efforts.

Joel Fleishman, author of The Foundation: A Great American Secret, discusses the crucial role foundations play in fostering social innovation, breaks down the recent trends and misfortunes that shape the nonprofit sector today, and urges foundations to find greater success through greater openness.

This policy brief summarizes the findings of a larger report on potential tax incentives to increase charitable giving in Puerto Rico. Improved incentives for private charitable giving would strengthen nonprofit organizations in Puerto Rico. Taxpayers may choose between a 100 percent deduction for contributions over 3 percent of adjusted gross income (AGI) or a 33 percent deduction for contributions with no floor. Deductions may not exceed 15 percent of AGI. Removing the 15 percent ceiling would be a relatively cost effective way of encouraging more giving.

Improved incentives for private charitable giving would strengthen nonprofit organizations in Puerto Rico. Puerto Rico's income tax allows itemizers to deduct charitable contributions, but with limits. Taxpayers may choose between a 100 percent deduction for contributions over 3 percent of adjusted gross income (AGI) or a 33 percent deduction for contributions with no floor. Deductions may not exceed 15 percent of AGI. Removing the 15 percent ceiling would be a relatively cost effective way of encouraging more giving. Reducing the 3 percent floor, though generating less additional giving per dollar of revenue loss, would encourage broader participation.

This study examines immigrant integration through the lens of community-based organizations. Based on interviews with nonprofit leaders and an analysis of data from the National Center for Charitable Statistics, the study found that immigrant-serving nonprofits provide a wide range of programs and services to foreign-born communities which promote the social and political mobility of newcomers. Findings also suggest a potential spatial mismatch between immigrant-serving organizations and the people they serve. The organizations are concentrated in the metropolitan area while immigrant populations are growing in the outer suburbs. Moreover, different political and administrative structures and policies affect the ability of these nonprofits to serve their constituents.

This policy brief summarizes the findings of a larger report on racial-ethnic diversity in California's nonprofit sector (see www.urban.org/url.cfm?ID=411977). It documents the extent to which California's nonprofit boards, staff, and executive leadership are racially and ethnically diverse, and analyzes diversity by an organization's size, type, funding patterns, and geographic location within the state. The brief examines how California nonprofits with diverse leadership have been affected by the current economic downturn, and presents three models for measuring diversity using different definitions of organizational diversity.

Decisionmakers in California and across the country are facing critical challenges related to diversity. But until now, there has not been a comprehensive picture of how California's nonprofit sector has responded to this demographic transition. This report, based on a representative sample of California's 501(c)(3) organizations, documents the extent to which California's nonprofit boards, staff, and executive leadership are racially and ethnically diverse. It analyzes diversity by an organization's size, type, funding patterns, and geographic location within the state, and examines how California nonprofits with diverse leadership have been affected by the current economic downturn. The report also presents three models for measuring diversity using different definitions of organizational diversity.

Latinos, California's largest minority population, are the most underrepresented group of color in the state's nonprofit sector, according to the first systematic study of racial and ethnic diversity in California's nonprofits.

This series of fact sheets provides a quick overview of the nonprofit sector in each of the nine parishes that comprise Central Louisiana – Allen, Avoyelles, Catahoula, Grant, LaSalle, Natchitoches, Rapides, Vernon, and Winn. Each fact sheet provides information on the number of nonprofits and congregations found in the parish; the types of services offered; basic financial measures, such as total revenues, expenses, assets, and liabilities; sources of revenue; and a measure of fiscal health. The fact sheets also include basic demographic information for the parish, such as total population, median age, race-ethnic composition and median household income. A companion report, A Profile of Nonprofit Organizations in Central Louisiana, provides a detailed analysis of the size, scope, fiscal health, and other dimensions of the sector.