The Nonprofit Research Collaborative Special Report: Engaging Board Members in Fundraising (Research Report)
Nonprofit Research Collaborative (NRC) finds a statistically significant relationship between active fundraising by nonprofit board members and the nonprofit reaching its fundraising goals. Sixty percent of organizations where board members help with fundraising met their 2011 fundraising goals, compared with just 53 percent of nonprofits without board member engagement. This study also debunks a common perception that board members help an organization meet its fundraising goal through their own giving. Board member gifts were required at 57 percent of the responding charitable organizations but these gifts made up 10 percent or less of total charitable receipts at most organizations.
The Charitable Property-Tax Exemption and PILOTs (Research Report)
|Posted to Web: October 04, 2012||Publication Date: October 04, 2012|
Driven by increasing pressure on local budgets, some municipalities have sought a reexamination of the property-tax exemption for nonprofit organizations provided by state law. The property tax is a major source of revenue for many municipalities, and large nonprofits such as universities and hospitals may own significant portions of land within a given city. Some cities have begun asking nonprofits for voluntary PILOTs, or Payments in Lieu of Taxes—an attempt to collect a portion of the property tax revenue which would be owed if nonprofits were not tax-exempt. However, concerns from nonprofit organizations have arisen regarding PILOTs.
IRA Charitable Rollover (Policy Briefs)
|Posted to Web: August 29, 2012||Publication Date: August 29, 2012|
Issue Brief Number 1 for the Tax Policy and Charities Project discusses the IRA charitable rollover, a tax provision that allows certain taxpayers to distribute money directly from an individual retirement account (IRA) to a qualifying charity without paying taxes.
Evaluating the Charitable Deduction and Proposed Reforms (Research Report)
|Posted to Web: August 16, 2012||Publication Date: August 16, 2012|
Many recent proposals for budget and tax reform would change the value of the charitable contribution deduction. This report provides context for policymakers who may be considering one or more of these reforms, as well as for other interested observers. We first offer a basic overview of charitable giving and the legal rules for claiming the deduction. Next we discuss the various rationales that have been offered in its support and highlight critiques of the deduction. We then examine various proposed reforms, including caps, floors, credits, and grants, in light of those critiques.
2011 FEP Donor Retention Supplement (Research Report)
|Posted to Web: June 13, 2012||Publication Date: June 07, 2012|
The Center on Nonprofits and Philanthropy at the Urban Institute and the Association of Fundraising Professionals established the Fundraising Effectiveness Project (FEP) to conduct research on fundraising effectiveness and help nonprofit organizations increase their fundraising results. The 2011 FEP Donor Retention Supplement are based on data provided by 2,377 participating nonprofits about the 2010 behavior of 1.8 million 2009 donors to their organizations. Donor confidentiality is maintained for all FEP annual surveys. FEP measures and publishes statistics on gains, losses and net growth for both "number of donors" and "amount of gifts" (dollars).
Nonprofit Fundraising Study: Covering Charitable Receipts at U.S. Nonprofit Organizations in 2011 (Research Report)
|Posted to Web: April 04, 2012||Publication Date: November 01, 2011|
For the first time since 2007, more than half of surveyed nonprofits saw growth in donations. Looking ahead for 2012, more than 70 percent of organizations anticipate increases in charitable giving. However, the economy remains a concern for organizations fundraising efforts. The Spring 2012 Nonprofit Fundraising Study also examines fundraising methods and board member giving. The survey represents a unique collaboration by the Urban Institute's National Center for Charitable Statistics with Indiana University's Center on Philanthropy, the Association of Fundraising Professionals, Giving USA Foundation, Blackbaud, Campbell Rinker, and Convio.
Late Fall 2011 Nonprofit Fundraising Study (Research Report)
|Posted to Web: April 04, 2012||Publication Date: April 04, 2012|
Nonprofits report being "cut to the bone" in their budgets and fundraising results have not improved over the past year. Nonprofit organizations, particularly smaller entities, are struggling to secure funding for the vital services they provide in their communities. The Late Fall 2011 Nonprofit Fundraising Study examines fundraising results and their implications for organizational operations, and alerts managers and donors alike to consider the priorities facing the nonprofit sector in 2012 and beyond. The survey represents a unique collaboration by the Urban Institute's National Center for Charitable Statistics with Indiana University's Center on Philanthropy, the Association of Fundraising Professionals, Giving USA Foundation, Blackbaud, and GuideStar.
Are You Ready for the Charity Challenge? (Press Release)
|Posted to Web: December 12, 2011||Publication Date: December 12, 2011|
More than 1.4 million nonprofit organizations were registered with the Internal Revenue Service in 2009, 19 percent above 1999. How much do you know about the nonprofit sector?
The Nonprofit Sector in Brief: Public Charities, Giving and Volunteering, 2011 (Research Brief)
|Posted to Web: November 02, 2011||Publication Date: November 02, 2011|
This brief highlights trends from the eighth edition of The Nonprofit Almanac 2011, prepared by the National Center for Charitable Statistics at the Urban Institute. We highlight the growth in the number and finances of 501(c)(3) public charities, as well as key findings on private charitable contributions and volunteering.
|Posted to Web: November 01, 2011||Publication Date: November 01, 2011|