A Method for Measuring and Partially Testing "Charitability", Second of Three Parts

Research Report

A Method for Measuring and Partially Testing "Charitability", Second of Three Parts

Applying the Tool
July 30, 2007

Abstract

All charities claim to be performing some good for others or for society. These "outputs" require inputs of charitable resources. Nongovernmental sources can be divided broadly into two major categories: financial or real capital, and volunteer labor. These contributions of money or property and time are typically tax favored. This article examines how the balance sheet exercise matching uses and sources of charitable "resources" can serve as a cross-check for how charitable an organization is.

To reuse content from Urban Institute, visit copyright.com, search for the publications, choose from a list of licenses, and complete the transaction.