Latest Reports from the Center on Nonprofits & Philanthropy

In an effort to keep better track of nonprofit organizations, the Pension Protection Act of 2006 mandated that the more than 714,000 organizations with gross receipts less than $25,000 needed to file the new Form 990-N, also known as the e-Postcard. Any organization that fails to file for three consecutive years will have their tax-exempt status revoked. The three year window closed for most organizations on May 17, 2010 and over 292,000 organizations have not yet complied with the new mandate. This brief highlights the type, size, age, and location of organizations that have not yet filed Form 990-N.

There are more than 19,000 nonprofit organizations devoted to supporting public education in the United States. These organizations include booster clubs, parent-teacher groups, public education funds, scholarship funds, high school alumni associations, and others. This report assesses the current status of education support organizations; provides details on the activities, capacities, and resources of public education funds; and compares Public Education Network member organizations with other types of education funds. On the basis of a survey of public education funds and an analysis of the latest data available from the National Center for Charitable Statistics, the report identifies key similarities and differences among the groups.

This study provides an overview of a broad range of existing measures that go beyond gross domestic product (GDP) to offer a more complete and accurate picture of how a society and its economy are faring. Based on a review of the literature and an analysis of major arguments and rationales for moving beyond GDP as a measure of national well-being, this report identifies 14 categories of national well-being. It synthesizes hundreds of indicators found in 28 reports that present alternative indices and systems of well-being into 79 indicators organized under these categories.

This brief highlights trends in the number and finances of 501(c)(3) public charities, as well as key findings on private charitable contributions and volunteering, two vital resources to the nonprofit sector. Figures on giving and volunteering include the most recent data available. Data reported on the nonprofit sector are from 2007—a snapshot of the sector just before the U.S. economic recession.

The nonprofit sector in the Baltimore-Washington region is undergoing a profound, albeit quiet, revolution driven by demographic change. The people and communities that nonprofits serve increasingly reflect a multiracial and multi-ethnic world, and a new generation of leaders will soon emerge as baby boomer executives retire. This report examines whether the Baltimore-Washington region’s nonprofit sector reflects the new demographic realities. The report, based on a representative sample of 501(c)(3) organizations, documents the extent to which the region’s nonprofit boards, staff, and executive leadership are racially and ethnically diverse. It also analyzes diversity by the organization’s size, type, and geographic location, and examines how the sector has been affected by the current economic downturn.

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.