Research Report A Method for Measuring and Partially Testing "Charitability", Second of Three Parts
Applying the Tool
C. Eugene Steuerle
Display Date
Download Report
(451.4 KB)

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.
Research Areas Nonprofits and philanthropy Taxes and budgets