Nonprofit Statistics

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 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.