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Nonprofit and charitable sectors : background and issues /
| Clasificación: | Libro Electrónico |
|---|---|
| Otros Autores: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
New York :
Nova Science Publishers, Inc.,
[2011]
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| Colección: | Economic issues, problems and perspectives series.
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| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- NONPROFIT AND CHARITABLE SECTORS: BACKGROUND AND ISSUES; NONPROFIT AND CHARITABLE SECTORS: BACKGROUND AND ISSUES ; CONTENTS ; PREFACE ; AN OVERVIEW OF THE NONPROFIT AND CHARITABLE SECTOR ; SUMMARY ; THE NONPROFIT AND CHARITABLE SECTORS2 ; IRS Filing Requirements ; SIZE AND SCOPE OF THE NONPROFIT AND CHARITABLE SECTORS ; Employment ; Revenue; Assets ; Revenue and Assets in the Broader Nonprofit Sector ; CONTRIBUTION OF CHARITIES TO GDP ; THE NONPROFIT & CHARITABLE SECTORS VS. OTHER MAJOR ECONOMIC SECTORS; HOW ARE CHARITIES FUNDED? ; Revenue ; Revenue Sources by Charitable Sector.
- Growth in Revenue Sources Nongovernmental Financing: Private Contributions ; Government Financing: Grants and Transfers ; The Business Cycle's Impact on Funding ; How Have Nonprofits Fared during Past Economic Downturns? ; Charitable Contributions in Past Recessions ; The Current Recession: Charitable Giving in 2008 ; Endowments and Assets ; Outlook 2009 ; THE CHARITABLE SECTOR'S RELATIONSHIP WITH GOVERNMENT ; Market Failures: Justifying the Subsidization of Charities ; Public Goods ; Externalities ; Is There an Economic Rationale for Nonprofit Hospitals?
- Relationship with the Federal Government Federal Government ; Social Innovation Initiatives ; Foundations ; Donor-Advised Funds and Supporting Organizations ; Endowments ; Charitable Contributions ; Exemption of Tax on Investment Income of Nonprofits ; Charitable Contributions and Other Tax Expenditures ; Postal Subsidies ; State and Local Governments ; State and Local Tax Benefits ; Potential Impacts of Government Grants on Giving ; Government Funds and Private Funds as Substitutes ; Government Funds and Private Funds as Complements ; Taxes and Charitable Contributions.
- POLICY CONSIDERATIONS Increased Funding for Grants and Subsidies ; An Oversight Agency in the Federal Government ; Proposals to Aid Nonprofits in Economic Downturns ; Foundation Grants ; State Funding and Payments ; Providing Economic Stimulus Funds ; The Itemized Deduction for Charitable Contributions ; Other Tax Issues ; Channeling Benefits Through the Federal Income Tax System (Including Health Insurance Credits) ; Restrictions on Donor-Advised Funds (DAFs), Supporting Organizations, and Endo-wments ; Gifts of Appreciated Property ; Nonprofit Hospitals ; Extenders.
- The Estate Tax APPENDIX. ; End Notes ; LOBBYING REGULATIONS ON NON-PROFIT ORGANIZATIONS ; SUMMARY ; TAX CODE STATUS AND LOBBYING ; Section 501(c)(3) Charitable Organizations; Section 501(c)(4) Civic Organizations ; Section 501(c)(5) Labor Organizations and 501(c)(6) Trade Associations ; Veterans' Organizations
- Section 501(c)(19); Private Foundations ; RECEIPT OF FEDERAL FUNDS ; 501(c)(4) Organizations Receiving Federal Grants ; Restrictions on Use of Federal Funds Generally ; REQUIRED DISCLOSURES OF LOBBYING ACTIVITIES ; Lobbying Disclosure Act of 1995, as Amended ; Tax Code Disclosures.