Nonprofit and Charitable Sectors : Background and Issues.

Intro -- NONPROFIT AND CHARITABLE SECTORS: BACKGROUND AND ISSUES -- NONPROFIT AND CHARITABLE SECTORS: BACKGROUND AND ISSUES -- CONTENTS -- PREFACE -- Chapter 1 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 &amp -- 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 -- Chapter 2 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 -- ADDITIONAL READING -- CRS Reports -- End Notes -- Chapter 3 NONPROFIT SECTOR: TREATMENT AND REIMBURSEMENT OF INDIRECT COSTS VARY AMONG GRANTS, AND DEPEND SIGNIFICANTLY ON FEDERAL, STATE, AND LOCAL GOVERNMENT PRACTICES -- WHY GAO DID THIS STUDY -- WHAT GAO RECOMMENDS -- WHAT GAO FOUND -- ABBREVIATIONS -- BACKGROUND -- INCONSISTENCIES IN TERMINOLOGY LEAD TO CHALLENGES IN COST CLASSIFICATION, WHICH CAN RESULT IN UNEVEN TREATMENT OF COSTS -- NONPROFITS' REIMBURSEMENT FOR INDIRECT COSTS LARGELY DEPENDS ON FEDERAL, STATE, AND LOCAL GOVERNMENT PRACTICES -- WHEN NONPROFITS REPORT DIFFERENCES BETWEEN INDIRECT COSTS INCURRED AND REIMBURSED, THEY TAKE A VARIETY OF STEPS TO BRIDGE GAPS.

Nonprofits Fund Indirect Costs from a Variety of Sources -- Nonprofits Take Steps to Bridge Reported Funding Gaps -- Reduced Service Levels -- Compromised Infrastructure Investments -- Compromised Staff Investments -- Limited Ability to Build a Financial Safety Net -- Untimely Reimbursements and High Grant Administration Costs Exacerbate Nonprofits' Reported Funding Gaps -- Untimely Reimbursements -- Costs of Administering Grants -- CONCLUSIONS -- RECOMMENDATION FOR EXECUTIVE ACTION -- APPENDIX I: OBJECTIVES, SCOPE, AND METHODOLOGY -- End Notes -- Chapter 4 NONPROFIT SECTOR: SIGNIFICANT FEDERAL FUNDS REACH THE SECTOR THROUGH VARIOUS MECHANISMS, BUT MORE COMPLETE AND RELIABLE FUNDING DATA ARE NEEDED -- WHY GAO DID THIS STUDY -- WHAT GAO RECOMMENDS -- WHAT GAO FOUND -- ABBREVIATIONS -- RESULTS IN BRIEF -- BACKGROUND -- The Nonprofit Sector -- Federal Funding Mechanisms -- FUNDING MECHANISMS ARE VARIED AND RELATIONSHIPS CAN BE COMPLEX -- Grants and Contracts Provide Both Direct and Indirect Funds to Nonprofit Organizations -- Nonprofit Organizations Obtain Federal Funds through Fees and Direct Payments for Services -- Nonprofit Organizations Provided Access to Additional Funds through Federal Loans and Loan Guarantees -- Nonprofit Organizations Benefit from Federal Tax Policies -- Type of Funding Mechanism Generally Determines the Level of Oversight and Influence That Federal Agencies Have over Nonprofit Organizations -- DATA LIMITATIONS LEAVE DECISION MAKERS WITHOUT COMPLETE INFORMATION ON FUNDING TO NONPROFIT ORGANIZATIONS, ALTHOUGH DATA SUGGEST THAT SIGNIFICANT FEDERAL FUNDS REACHED NONPROFIT ORGANIZATIONS IN 2006 -- Data Limitations and Reliability Concerns Contribute to an Incomplete and Unreliable Picture of Federal Funding -- Limitations and Reliability Concerns Caused by Various Factors.

Efforts to Improve Data Collection May Improve Information on Federal Funding to Nonprofit Organizations, Though Concerns Will Likely Remain -- Data Sources Suggest Significant Federal Funds Reach Nonprofit Organizations -- CONCLUSIONS -- RECOMMENDATION FOR EXECUTIVE ACTION -- APPENDIX I: DETAILED SCOPE AND METHODOLOGY -- APPENDIX II: NONPROFIT IDENTIFICATION IN KEY DATA SYSTEMS -- End Notes -- Chapter 5 NONPROFIT SECTOR: INCREASING NUMBERS AND KEY ROLE IN DELIVERING FEDERAL SERVICES -- WHY GAO DID THIS STUDY -- WHAT GAO FOUND -- ROLE OF NONPROFIT ORGANIZATIONS IN THE ECONOMY AND AS PROVIDERS OF SERVICES IS SIGNIFICANT -- FEDERAL GOVERNMENT INCREASINGLY PARTNERING WITH NONPROFIT ORGANIZATIONS -- EMERGING POLICY ISSUES AND CHALLENGES FACING THE NONPROFIT SECTOR -- CONCLUDING OBSERVATIONS -- APPENDIX I: KEY TERMS RELATED TO NONPROFIT STATUS -- APPENDIX II: TYPES OF PROGRAMS AND SERVICES IN THE NONPROFIT SECTOR -- End Notes -- Chapter 6 FREQUENTLY ASKED QUESTIONS ABOUT TAX-EXEMPT ORGANIZATIONS -- ABSTRACT -- SUMMARY -- 1. WHAT IS A TAX-EXEMPT ORGANIZATION? -- 2. WHAT IS A NONPROFIT (NOT-FOR-PROFIT) ORGANIZATION? -- 3. WHAT ARE THE DIFFERENCES BETWEEN IRC 501(C)(3) AND 501(C)(4) ORGANIZATIONS? -- 4. WHAT IS A PRIVATE FOUNDATION? -- 5. ARE CONTRIBUTIONS TO AN ORGANIZATION TAX-DEDUCTIBLE? -- Charitable Contributions -- Dues -- 6. CAN TAX-EXEMPT ORGANIZATIONS LOBBY? -- 7. CAN TAX-EXEMPT ORGANIZATIONS PARTICIPATE IN ELECTION ACTIVITIES? -- 8. HOW DO YOU SET UP A TAX-EXEMPT ORGANIZATION? -- 9. HOW DOES AN ORGANIZATION LOSE ITS TAX-EXEMPT STATUS? -- 10. WHAT TAX RECORDS DO TAX-EXEMPT ORGANIZATIONS HAVE TO PREPARE? -- 11. ARE TAX-EXEMPT ORGANIZATIONS REQUIRED TO DISCLOSE INFORMATION TO THE PUBLIC? -- 12. ARE THERE ORGANIZATIONS THAT EVALUATE CHARITIES OR REPORT ON THEIR ACTIVITIES?.

13. WHAT RESOURCES PROVIDE INFORMATION ON GENERAL ISSUES INVOLVING TAX-EXEMPT ORGANIZATIONS? -- End Notes -- CHAPTER SOURCES -- INDEX -- Blank Page.

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