View Research by Author - Jill Capitani

Publications

This report reviews Maine's income and tax structure, compared to that of other states; describes its nonprofit sector; and focuses on charitable giving. A review of individual charitable giving by income level and over time is also included. Data were drawn from the Internal Revenue Service's tax return data on itemized contributions. Also included are tables detailing charities in Maine, New England, and the United States; total 1996 tax returns; average itemized contributions per tax return by state; average contribution of itemizers taking charitable deductions by state; and income per capita and individual giving as a percent of average gross income by state.

This study focuses on three objectives: (1) to conduct an environmental scan of devolution and welfare reform in Michigan; (2) to provide a brief summary of research being conducted on this topic; and (3) to recommend a research agenda that will probe the effects of devolution and welfare reform on nonprofit organizations in Michigan. To meet these objectives, the authors conducted interviews from November 1997 to January 1998 with more than 60 people representing the government, nonprofit service providers, advocates for low-income populations, foundation leaders, and university researchers. They also raise issues for further research and propose a framework for future studies.

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