Research Report State Regulation and Enforcement in the Charitable Sector
Cindy M. Lott, Elizabeth T. Boris, Karin Kunstler Goldman, Belinda J. Johns, Marcus Gaddy, Maura R. Farrell
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This study—conducted by the Charities Regulation and Oversight Project at Columbia Law School and the Center on Nonprofits and Philanthropy at the Urban Institute—is the first systematic analysis of state-level oversight and regulation of US charities. It has three components: a legal analysis of laws pertaining to charities in 56 US jurisdictions; a survey of state and territory offices with oversight, regulatory, and enforcement authority over charities; and interviews with officials in over two-thirds of those offices. The organization of state charity offices and their jurisdictions vary greatly, often with less than one full-time-equivalent staff, and there are only 355 regulators across the states.
Research Areas Nonprofits and philanthropy
Policy Centers Center on Nonprofits and Philanthropy