Science.gov

Sample records for 3-central nonprofit agencies

  1. 41 CFR 51-4.5 - Violations by nonprofit agencies.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 41 Public Contracts and Property Management 1 2010-07-01 2010-07-01 true Violations by nonprofit... Public Contracts COMMITTEE FOR PURCHASE FROM PEOPLE WHO ARE BLIND OR SEVERELY DISABLED 4-NONPROFIT AGENCIES § 51-4.5 Violations by nonprofit agencies. (a) Any alleged violations of these regulations by...

  2. Organizational capacity of nonprofit social service agencies.

    PubMed

    Paynter, Sharon; Berner, Marueen

    2014-01-01

    The U.S. social safety net is formed by governmental and nonprofit organizations, which are trying to respond to record levels of need. This is especially true for local level organizations, such as food pantries. The organizational capacity literature has not covered front-line, local, mostly volunteer and low resource organizations in the same depth as larger ones. This analysis is a consideration of whether grassroots nonprofit organizations have the ability to be a strong component of the social safety net. Based on the literature on organizational capacity, a model is developed to examine how service delivery at the local level is affected by organizational capacity. Surprisingly, we find few of the characteristics previously identified as important are statistically significant in this study. Even when so, the material effect is negligible. Current organizational capacity research may apply to larger nonprofits, but not to the tens of thousands of small community nonprofits, a significant limitation to the research to date.

  3. 41 CFR 51-6.7 - Orders in excess of nonprofit agency capability.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... nonprofit agency capability. 51-6.7 Section 51-6.7 Public Contracts and Property Management Other Provisions...-PROCUREMENT PROCEDURES § 51-6.7 Orders in excess of nonprofit agency capability. (a) Nonprofit agencies are.... The nonprofit agency must have the necessary production facilities to meet normal fluctuations...

  4. 48 CFR 8.714 - Communications with the central nonprofit agencies and the Committee.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... central nonprofit agencies and the Committee. 8.714 Section 8.714 Federal Acquisition Regulations System... From Nonprofit Agencies Employing People Who Are Blind or Severely Disabled 8.714 Communications with the central nonprofit agencies and the Committee. (a) The addresses of the central nonprofit...

  5. 28 CFR 58.15 - Qualifications for approval as a nonprofit budget and credit counseling agency.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... nonprofit budget and credit counseling agency. 58.15 Section 58.15 Judicial Administration DEPARTMENT OF... Qualifications for approval as a nonprofit budget and credit counseling agency. (a) Definition of agency. As used in this section the term “agency” means nonprofit budget and credit counseling agency....

  6. 28 CFR 58.15 - Qualifications for approval as a nonprofit budget and credit counseling agency.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... nonprofit budget and credit counseling agency. 58.15 Section 58.15 Judicial Administration DEPARTMENT OF... Qualifications for approval as a nonprofit budget and credit counseling agency. (a) Definition of agency. As used in this section the term “agency” means nonprofit budget and credit counseling agency....

  7. Energy efficiency in nonprofit agencies: Creating effective program models

    SciTech Connect

    Brown, M.A.; Prindle, B.; Scherr, M.I.; White, D.L.

    1990-08-01

    Nonprofit agencies are a critical component of the health and human services system in the US. It has been clearly demonstrated by programs that offer energy efficiency services to nonprofits that, with minimal investment, they can educe their energy consumption by ten to thirty percent. This energy conservation potential motivated the Department of Energy and Oak Ridge National Laboratory to conceive a project to help states develop energy efficiency programs for nonprofits. The purpose of the project was two-fold: (1) to analyze existing programs to determine which design and delivery mechanisms are particularly effective, and (2) to create model programs for states to follow in tailoring their own plans for helping nonprofits with energy efficiency programs. Twelve existing programs were reviewed, and three model programs were devised and put into operation. The model programs provide various forms of financial assistance to nonprofits and serve as a source of information on energy efficiency as well. After examining the results from the model programs (which are still on-going) and from the existing programs, several replicability factors'' were developed for use in the implementation of programs by other states. These factors -- some concrete and practical, others more generalized -- serve as guidelines for states devising program based on their own particular needs and resources.

  8. 41 CFR 51-3.6 - Reports to central nonprofit agencies.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... nonprofit agencies. 51-3.6 Section 51-3.6 Public Contracts and Property Management Other Provisions Relating... NONPROFIT AGENCIES § 51-3.6 Reports to central nonprofit agencies. Any information, other than that contained in the Annual Certification required by § 51-4.3(a) of this chapter, which a central...

  9. 48 CFR 408.714 - Communications with the central nonprofit agencies and the Committee.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... central nonprofit agencies and the Committee. 408.714 Section 408.714 Federal Acquisition Regulations... SERVICES Acquisition From Nonprofit Agencies Employing People Who Are Blind or Severely Disabled 408.714 Communications with the central nonprofit agencies and the Committee. Any matter requiring referral to...

  10. Nonprofit organizations versus government agencies to reduce tobacco use.

    PubMed

    Carver, Vivien; Reinert, Bonita; Range, Lillian M; Campbell, Catherine; Boyd, Nicole

    2003-01-01

    Tobacco settlement money can be allocated to nonprofit organizations or government agencies. Both have advantages and disadvantages. Nonprofit organizations may have relatively (a) more efficiency/flexibility, but less accountability; (b) narrower focus, but less experience; (c) more ability to advocate, but more obligations; (d) more independence from tobacco industry influence, but less funding; and, (e) more public trust, but less visibility. The present case study of the Partnership for a Healthy Mississippi focuses on six interconnected areas: education (school and community), raising awareness, advocacy, service, enforcement, and research. In 1999 and 2000, tobacco use declined in Mississippi, even compared to neighboring states. This unique partnership's multifaceted approach to social change probably facilitated this decline.

  11. Nonprofit organizations versus government agencies to reduce tobacco use.

    PubMed

    Carver, Vivien; Reinert, Bonita; Range, Lillian M; Campbell, Catherine; Boyd, Nicole

    2003-01-01

    Tobacco settlement money can be allocated to nonprofit organizations or government agencies. Both have advantages and disadvantages. Nonprofit organizations may have relatively (a) more efficiency/flexibility, but less accountability; (b) narrower focus, but less experience; (c) more ability to advocate, but more obligations; (d) more independence from tobacco industry influence, but less funding; and, (e) more public trust, but less visibility. The present case study of the Partnership for a Healthy Mississippi focuses on six interconnected areas: education (school and community), raising awareness, advocacy, service, enforcement, and research. In 1999 and 2000, tobacco use declined in Mississippi, even compared to neighboring states. This unique partnership's multifaceted approach to social change probably facilitated this decline. PMID:14601538

  12. 28 CFR 58.15 - Qualifications for approval as a nonprofit budget and credit counseling agency.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... directives established by the EOUST; (2) Not withhold a certificate of counseling completion because of a... nonprofit budget and credit counseling agency. 58.15 Section 58.15 Judicial Administration DEPARTMENT OF... Qualifications for approval as a nonprofit budget and credit counseling agency. (a) Definition of agency. As...

  13. For-profit medicare home health agencies' costs appear higher and quality appears lower compared to nonprofit agencies.

    PubMed

    Cabin, William; Himmelstein, David U; Siman, Michael L; Woolhandler, Steffie

    2014-08-01

    For-profit, or proprietary, home health agencies were banned from Medicare until 1980 but now account for a majority of the agencies that provide such services. Medicare home health costs have grown rapidly since the implementation of a risk-based prospective payment system in 2000. We analyzed recent national cost and case-mix-adjusted quality outcomes to assess the performance of for-profit and nonprofit home health agencies. For-profit agencies scored slightly but significantly worse on overall quality indicators compared to nonprofits (77.18 percent and 78.71 percent, respectively). Notably, for-profit agencies scored lower than nonprofits on the clinically important outcome "avoidance of hospitalization" (71.64 percent versus 73.53 percent). Scores on quality measures were lowest in the South, where for-profits predominate. Compared to nonprofits, proprietary agencies also had higher costs per patient ($4,827 versus $4,075), were more profitable, and had higher administrative costs. Our findings raise concerns about whether for-profit agencies should continue to be eligible for Medicare payments and about the efficiency of Medicare's market-oriented, risk-based home care payment system.

  14. For-profit medicare home health agencies' costs appear higher and quality appears lower compared to nonprofit agencies.

    PubMed

    Cabin, William; Himmelstein, David U; Siman, Michael L; Woolhandler, Steffie

    2014-08-01

    For-profit, or proprietary, home health agencies were banned from Medicare until 1980 but now account for a majority of the agencies that provide such services. Medicare home health costs have grown rapidly since the implementation of a risk-based prospective payment system in 2000. We analyzed recent national cost and case-mix-adjusted quality outcomes to assess the performance of for-profit and nonprofit home health agencies. For-profit agencies scored slightly but significantly worse on overall quality indicators compared to nonprofits (77.18 percent and 78.71 percent, respectively). Notably, for-profit agencies scored lower than nonprofits on the clinically important outcome "avoidance of hospitalization" (71.64 percent versus 73.53 percent). Scores on quality measures were lowest in the South, where for-profits predominate. Compared to nonprofits, proprietary agencies also had higher costs per patient ($4,827 versus $4,075), were more profitable, and had higher administrative costs. Our findings raise concerns about whether for-profit agencies should continue to be eligible for Medicare payments and about the efficiency of Medicare's market-oriented, risk-based home care payment system. PMID:25092849

  15. 76 FR 54002 - Agency Information Collection (Nonprofit Research and Education Corporations (NPCs) Data...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-30

    ... AFFAIRS Agency Information Collection (Nonprofit Research and Education Corporations (NPCs) Data..., will submit the collection of information abstracted below to the Office of Management and Budget (OMB) for review and comment. The PRA submission describes the nature of the information collection and...

  16. Evaluating Performance Measurement Systems in Nonprofit Agencies: The Program Accountability Quality Scale (PAQS).

    ERIC Educational Resources Information Center

    Poole, Dennis L.; Nelson, Joan; Carnahan, Sharon; Chepenik, Nancy G.; Tubiak, Christine

    2000-01-01

    Developed and field tested the Performance Accountability Quality Scale (PAQS) on 191 program performance measurement systems developed by nonprofit agencies in central Florida. Preliminary findings indicate that the PAQS provides a structure for obtaining expert opinions based on a theory-driven model about the quality of proposed measurement…

  17. Comprehensive Outcomes Planning: Strategies for a Non-Profit Child Abuse Prevention Agency.

    ERIC Educational Resources Information Center

    Lynch, Christina Olenik; Davis, Stephanie Rice

    This paper discusses the development of evaluation strategies for a nonprofit child abuse prevention agency in Maryland. The Family Tree, an organization associated with National Parents Anonymous and the National Exchange Club Foundation for the Prevention of Child Abuse, serves more than 15,000 people per year through community training,…

  18. 34 CFR 675.22 - Employment provided by a Federal, State, or local public agency, or a private nonprofit...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... performed to benefit a particular interest or group. Work is not in the public interest if— (1) It primarily... EDUCATION FEDERAL WORK-STUDY PROGRAMS Federal Work-Study Program § 675.22 Employment provided by a Federal... Federal, State, or local public agency, or a private nonprofit organization, the work that the...

  19. Community-based home support agencies: comparing the quality of care of cooperative and non-profit organizations.

    PubMed

    Leviten-Reid, Catherine; Hoyt, Ann

    2009-06-01

    In the province of Québec, services focusing on the instrumental activities of daily living are delivered to seniors by a combination of non-profit organizations and cooperatives. But do these organizations perform differently? This study asks whether home support cooperatives deliver higher-quality care than non-profit home support agencies. The specific effects of consumer and worker participation on the board of directors are also tested. Data were collected in 2006 and 2007 from 831 individuals receiving home support services from nine cooperatives and nine non-profits. Two consumer-centered measures of quality were used: a summated, 39-point satisfaction score and a 4-point overall quality score. Data were analyzed using ordered logistic regression. Results show that although organizational type was not a predictor of the two quality outcomes, worker involvement in governance was positively associated with the satisfaction score, while consumer involvement was positively associated with the overall quality score.

  20. Links Between Workplace Spirituality, Job-Related Attitudes, and Value Fit in a Non-Profit Agency.

    PubMed

    Schneider, Kimberly T; DeSouza, Eros R; Durst, Renee N

    2015-01-01

    We examined perceptions of spirituality and meaning among 192 employees (77% female) from a non-profit organization in a mid-sized Midwestern city in the United States. We hypothesized that employees' values related to workplace spirituality would be positively related to various measures of job satisfaction and general meaning in life. We also examined employees' perceptions of the fit of their co-workers' values with the agency mission and predicted that these perceptions would act as a moderator of the relationship between employees' workplace spirituality and job satisfaction. Our hypotheses were generally supported. Spirituality predicted work contributing to the meaning of life and various facets of job satisfaction. Implications of the importance of employees' perceptions of organizational fit related to spirituality and the perceived fit of co-workers' values with the organizational mission are discussed.

  1. Links Between Workplace Spirituality, Job-Related Attitudes, and Value Fit in a Non-Profit Agency.

    PubMed

    Schneider, Kimberly T; DeSouza, Eros R; Durst, Renee N

    2015-01-01

    We examined perceptions of spirituality and meaning among 192 employees (77% female) from a non-profit organization in a mid-sized Midwestern city in the United States. We hypothesized that employees' values related to workplace spirituality would be positively related to various measures of job satisfaction and general meaning in life. We also examined employees' perceptions of the fit of their co-workers' values with the agency mission and predicted that these perceptions would act as a moderator of the relationship between employees' workplace spirituality and job satisfaction. Our hypotheses were generally supported. Spirituality predicted work contributing to the meaning of life and various facets of job satisfaction. Implications of the importance of employees' perceptions of organizational fit related to spirituality and the perceived fit of co-workers' values with the organizational mission are discussed. PMID:26151169

  2. 48 CFR 9.107 - Surveys of nonprofit agencies participating in the AbilityOne Program under the Javits-Wagner-O...

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Surveys of nonprofit agencies participating in the AbilityOne Program under the Javits-Wagner-O'Day Act. 9.107 Section 9.107... AbilityOne Program under the Javits-Wagner-O'Day Act. (a) The Committee for Purchase From People Who...

  3. 48 CFR 9.107 - Surveys of nonprofit agencies participating in the AbilityOne Program under the Javits-Wagner-O...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Surveys of nonprofit agencies participating in the AbilityOne Program under the Javits-Wagner-O'Day Act. 9.107 Section 9.107... AbilityOne Program under the Javits-Wagner-O'Day Act. (a) The Committee for Purchase From People Who...

  4. Combining Forces in the Development of Programs and Services: Bringing Education, Government, and Nonprofit Agencies Together

    ERIC Educational Resources Information Center

    Beyer, Bonnie

    2006-01-01

    Public education is one portion of a complex system of society that extends far beyond the walls of the schoolhouse. The administration of educational institutions is impacted and influenced by businesses, communities, governmental agencies, laws, special interest and not-for-profit groups, and the general citizenry. The demand of these groups to…

  5. 76 FR 28424 - Notice of Renewal of AbilityOne Nonprofit Agency Recordkeeping Requirements

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-17

    ... From the Federal Register Online via the Government Publishing Office Committee for Purchase From... . SUPPLEMENTARY INFORMATION: The Office of Management and Budget (OMB) Regulations at 5 CFR part 1320, which... interested members of the public and affected agencies have an opportunity to comment on...

  6. Nonprofit Sharing

    ERIC Educational Resources Information Center

    Koss, Linda

    2007-01-01

    The United States is home to about 1.3 million organizations that fall under the IRS's 501(c)(3) classification of "[tax]-exempt organizations," known informally as nonprofits. A nonprofit is defined as a formally incorporated nongovernmental organization that operates in the public interest, rather than in order to make a profit. Its income, in…

  7. 41 CFR Appendix C to Part 102 - 37-Glossary of Terms for Determining Eligibility of Public Agencies and Nonprofit Organizations

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... universities, colleges, or secondary schools; or another recognized accrediting association. Approved means... laboratories and treatment rooms. College means an approved or accredited public or nonprofit institution of..., school, college, university, school for the mentally or physically disabled, or an educational radio...

  8. 41 CFR Appendix C to Part 102 - 37-Glossary of Terms for Determining Eligibility of Public Agencies and Nonprofit Organizations

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... universities, colleges, or secondary schools; or another recognized accrediting association. Approved means... laboratories and treatment rooms. College means an approved or accredited public or nonprofit institution of..., school, college, university, school for the mentally or physically disabled, or an educational radio...

  9. 41 CFR Appendix C to Part 102 - 37-Glossary of Terms for Determining Eligibility of Public Agencies and Nonprofit Organizations

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... universities, colleges, or secondary schools; or another recognized accrediting association. Approved means... laboratories and treatment rooms. College means an approved or accredited public or nonprofit institution of..., school, college, university, school for the mentally or physically disabled, or an educational radio...

  10. 41 CFR Appendix C to Part 102 - 37-Glossary of Terms for Determining Eligibility of Public Agencies and Nonprofit Organizations

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... universities, colleges, or secondary schools; or another recognized accrediting association. Approved means... laboratories and treatment rooms. College means an approved or accredited public or nonprofit institution of..., school, college, university, school for the mentally or physically disabled, or an educational radio...

  11. 41 CFR Appendix C to Part 102 - 37-Glossary of Terms for Determining Eligibility of Public Agencies and Nonprofit Organizations

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... universities, colleges, or secondary schools; or another recognized accrediting association. Approved means... laboratories and treatment rooms. College means an approved or accredited public or nonprofit institution of..., school, college, university, school for the mentally or physically disabled, or an educational radio...

  12. 22 CFR 228.32 - Nonprofit organizations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Nonprofit organizations. 228.32 Section 228.32 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT RULES ON SOURCE, ORIGIN AND NATIONALITY FOR... USAID Financing § 228.32 Nonprofit organizations. (a) Nonprofit organizations, such as...

  13. CompassPoint Nonprofit Services: strengthening the capacities of nonprofits (1971-2008).

    PubMed

    Eschman, Jessica R; Schwartz, Sara L; Austin, Michael J

    2011-01-01

    CompassPoint Nonprofit Services is a nonprofit organization that delivers cutting-edge research and support services to the nonprofit community. Over its 30-year history, CompassPoint has transitioned from a small management support agency into a nationally-recognized leader in nonprofit capacity building and nonprofit management research. Through its strong internal operations and external connections, the agency has been able to stay current on the multiple challenges facing the local and national nonprofit community. CompassPoint has been a valuable resource for the nonprofit sector as it has struggled to retain its identity over the past 30 years, in relation to political and economic changes that have altered the functioning of the sector as a whole.

  14. Job satisfaction and retention of social workers in public agencies, non-profit agencies, and private practice: the impact of workplace conditions and motivators.

    PubMed

    Vinokur-Kaplan, D; Jayaratne, S; Chess, W A

    1994-01-01

    The authors examine a selected array of agency-influenced work and employment conditions and assess their impact upon social workers' job satisfaction, motivation, and intention to seek new employment. The study makes correlations with past empirical studies on job satisfaction and retention, with staff development concerns as stated in social work administration textbooks, and with conditions subject to administrators' influence. Some specified motivational issues included are salary, fringe benefits, job security, physical surroundings, and safety. The analysis demonstrates the contribution of certain contextual and motivational factors to a prediction of job satisfaction or of intent to leave the organization. PMID:10138941

  15. Nonprofit Communications from a Corporate Communications Viewpoint

    ERIC Educational Resources Information Center

    Cross, Ava

    2006-01-01

    Nonprofit organizations, such as social service agencies, charities, and hospitals, plan and prepare communications that are vital to their missions. Although not corporations, these organizations produce news releases, newsletters, and annual reports that are similar to those created in the corporate sector. In this research project for a course…

  16. 78 FR 65151 - Modification of Financial Reporting Requirements for Non-Profit Organizations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-10-31

    ... Requirements for Non-Profit Organizations AGENCY: Community Development Financial Institutions Fund (CDFI Fund... CDFI Fund is amending its regulations regarding the financial reporting requirements for non-profit organizations. The regulatory change requires CDFI Program awardees that are non-profit organizations to...

  17. 78 FR 24430 - Notice of Submission of Proposed Information Collection to OMB; Eligibility of a Nonprofit...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-25

    ... Nonprofit Corporation/Housing Consultant Certification AGENCY: Office of the Chief Information Officer, HUD...: Eligibility of a Nonprofit Corporation/Housing Consultant Certification. OMB Approval Number: 2502-0057. Form... information collected on the ``Eligibility of a Nonprofit Corporation/ Housing Consultant Certification''...

  18. Ethics and the Nonprofit

    ERIC Educational Resources Information Center

    Boucher, Toni; Hudspeth, Stephen

    2013-01-01

    The American nonprofit sector is large, effective and influential, but with influence comes responsibility. Ethical lapses, whether real or perceived, can draw the attention of regulators and the public, leading to financial and reputational damage that can impair an organization's ability to carry out its mission. Written ethics and compliance…

  19. 'Nonprofits' need surplus too.

    PubMed

    Young, D W

    1982-01-01

    By definition profit refers to the difference between revenue and expenses. In for-profit organizations profit or surplus gives a return to the owners of the company and serves as a source of financing for capital acquisitions and working capital. Nonprofit organizations, which are not allowed a surplus, don't suffer on the first count because they have no owners. But they do suffer on the second count because, if expected to grow, they need to finance asset replacement and growth. In these days when funds for long-term debt are becoming scarcer, this author asserts, the need for regulators to allow 'nonprofits' to keep a surplus is increasing. In this article, he argues for a surplus and then discusses how managers and regulators can determine how much a nonprofit organization should be allowed. He presents a combination of a modified version of the return-on-asset pricing model used in for-profit organizations and a model for assessing working capital needs associated with growth.

  20. 22 CFR 228.32 - Nonprofit organizations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... USAID Financing § 228.32 Nonprofit organizations. (a) Nonprofit organizations, such as educational... geographic code. (b) International agricultural research centers and such other international...

  1. Interorganizational relationships among nonprofits in the aftermath of welfare reform.

    PubMed

    Reisch, Michael; Sommerfeld, David

    2003-07-01

    Although it is widely acknowledged that nonprofit agencies are critical actors in the nation's social service arena, few studies to date have investigated how the 1996 welfare reform legislation affected them. This article reports on one component of a research project in southeast Michigan that explored how the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 transformed the interorganizational environment of private nonprofit social services providers. The study found that smaller agencies and those that focus on clients' emergency needs appeared to be particularly vulnerable in today's climate. Private nonprofit providers, however, are critical to the survival of low-income individuals and families, particularly TANF recipients, and to the ultimate success of welfare reform.

  2. Survival of the fittest: capacity building for small nonprofit organizations.

    PubMed

    Kapucu, Naim; Healy, Bridget F; Arslan, Tolga

    2011-08-01

    This paper discusses capacity building activities designed for small nonprofits who are members of the Second Harvest Food Bank of Central Florida's ADEPT program. The Second Harvest Food Bank of Central Florida (SHFBCF) is a nonprofit organization that collects, stores and distributes donated food to more than 450 nonprofit partners in Brevard, Lake, Orange, Osceola, Seminole and Volusia counties. This project sought to delineate, design, and implement the capacity building trainings desired by ADEPT member agencies. It also analyzed the relationship between the number of clients served, number of staff, number of volunteers, and the training needs. At the conclusion of the capacity building trainings, data was collected to gauge participants' perceptions of the capacity building trainings and their perceived impact on the effectiveness of the ADEPT Program and its member agencies. The generalizability and applicability of the research results to other small community-based organizations providing social and human services is also discussed.

  3. Unforeseen consequences: Medicaid and the funding of nonprofit service organizations.

    PubMed

    Allard, Scott W; Smith, Steven Rathgeb

    2014-12-01

    Medicaid reimbursements have become a key source of funding for nonprofit social service organizations operating outside the medical care sector, as well as an important tool for states seeking resources to fund social service programs within a devolving safety net. Drawing on unique survey data of more than one thousand nonprofit social service agencies in seven urban and rural communities, this article examines Medicaid funding of nonprofit social service organizations that target programs at working-age, nondisabled adults. We find that about one-quarter of nonprofit service organizations--mostly providers offering substance abuse and mental health treatment in conjunction with other services--report receiving Medicaid reimbursements, although very few are overly reliant on these funds. We also find Medicaid-funded social service nonprofits to be less accessible to residents of high-poverty neighborhoods or areas with concentrations of black or Hispanic residents than to residents of more affluent and white communities. We should expect that the role of Medicaid within the nonprofit social service sector will shift in the next few years, however, as states grapple with persistent budgetary pressures, rising Medicaid costs, and decisions to participate in the Medicaid expansion provisions contained within the 2010 Patient Protection and Affordable Care Act.

  4. 22 CFR 228.53 - Suppliers of services-privately owned commercial suppliers and nonprofit organizations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Suppliers of services-privately owned commercial suppliers and nonprofit organizations. 228.53 Section 228.53 Foreign Relations AGENCY FOR... Waivers § 228.53 Suppliers of services—privately owned commercial suppliers and nonprofit...

  5. Developing Managers: A View from the Non-Profit Sector

    ERIC Educational Resources Information Center

    Myers, Jan

    2004-01-01

    This paper is rooted in practitioner experience of working within the non-profit sector. It is both underpinned by Master's level research and built on as part of an on-going sense-making process for the author in terms of her doctoral research. Focusing on a specific part of the sector--local development agencies, explores how personal theories…

  6. 75 FR 41225 - Federal Housing Administration (FHA) First Look Sales Method for Grantees, Nonprofit...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-15

    ... Organizations, and Subrecipients Under the Neighborhood Stabilization Programs (NSP) AGENCY: Office of the... outlines the process by which governmental entities, nonprofit organizations, and subrecipients... preference to acquire FHA real estate-owned (REO) properties under FHA's temporary NSP First Look...

  7. Balancing incentives in the compensation contracts of nonprofit hospital CEOs.

    PubMed

    Preyra, C; Pink, G

    2001-07-01

    Given the considerable insight into corporate governance achieved through studies of executive compensation in proprietary firms it is surprising that executive contracting in nonprofit organizations remains largely unexplored. In this paper, we use the multitask principal agent model of Holmström and Milgrom [The Journal of Law, Economics and Organization 7 (1991) (Suppl.) 24] to argue that nonprofit hospitals represent an optimal response to information asymmetries between managers and boards. For a board with multidimensional objectives, the agency problem is getting top executives to distribute their efforts across all dimensions of the hospital's mission. The nonprofit form is preferred because the absence of high powered incentives such as share ownership reduces executives' incentives to place undue emphasis on improving financial performance at the expense of important but less observable tasks. Using newly available compensation data we test the model by comparing the conditional distributions of earnings for industrial and nonprofit hospital CEOs in Ontario. Our best estimates are that CEOs in publicly traded firms earn twice as much on average as those in similarly sized nonprofit hospitals but bear roughly eight times the income variance. Estimates of the associated degree of risk aversion are well within conventional bounds and are consistent with the trade-off between insurance and incentives predicted by the theory. PMID:11463186

  8. Nonprofit Housing and Neighborhood Spillovers

    ERIC Educational Resources Information Center

    Ellen, Ingrid Gould; Voicu, Ioan

    2006-01-01

    Nonprofit organizations play a critical role in U.S. housing policy, a role typically justified by the claim that their housing investments produce significant neighbor-hood spillover benefits. However, little work has actually been done to measure these impacts on neighborhoods. This paper compares the neighborhood spillover effects of…

  9. 25 CFR 700.83 - Nonprofit organization.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 2 2011-04-01 2011-04-01 false Nonprofit organization. 700.83 Section 700.83 Indians THE OFFICE OF NAVAJO AND HOPI INDIAN RELOCATION COMMISSION OPERATIONS AND RELOCATION PROCEDURES General Policies and Instructions Definitions § 700.83 Nonprofit organization. The term nonprofit...

  10. 2 CFR 25.345 - Nonprofit organization.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 2 Grants and Agreements 1 2011-01-01 2011-01-01 false Nonprofit organization. 25.345 Section 25... IDENTIFIER AND CENTRAL CONTRACTOR REGISTRATION Definitions § 25.345 Nonprofit organization. Nonprofit organization— (a) Means any corporation, trust, association, cooperative, or other organization that— (1)...

  11. 25 CFR 700.83 - Nonprofit organization.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 2 2010-04-01 2010-04-01 false Nonprofit organization. 700.83 Section 700.83 Indians THE OFFICE OF NAVAJO AND HOPI INDIAN RELOCATION COMMISSION OPERATIONS AND RELOCATION PROCEDURES General Policies and Instructions Definitions § 700.83 Nonprofit organization. The term nonprofit...

  12. 2 CFR 25.345 - Nonprofit organization.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false Nonprofit organization. 25.345 Section 25... CENTRAL CONTRACTOR REGISTRATION Definitions § 25.345 Nonprofit organization. Nonprofit organization— (a) Means any corporation, trust, association, cooperative, or other organization that— (1) Is...

  13. 25 CFR 700.83 - Nonprofit organization.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 2 2013-04-01 2013-04-01 false Nonprofit organization. 700.83 Section 700.83 Indians THE OFFICE OF NAVAJO AND HOPI INDIAN RELOCATION COMMISSION OPERATIONS AND RELOCATION PROCEDURES General Policies and Instructions Definitions § 700.83 Nonprofit organization. The term nonprofit...

  14. 2 CFR 200.70 - Nonprofit organization.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false Nonprofit organization. 200.70 Section 200... REQUIREMENTS FOR FEDERAL AWARDS Acronyms and Definitions Acronyms § 200.70 Nonprofit organization. Nonprofit organization means any corporation, trust, association, cooperative, or other organization, not including...

  15. 25 CFR 700.83 - Nonprofit organization.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 2 2012-04-01 2012-04-01 false Nonprofit organization. 700.83 Section 700.83 Indians THE OFFICE OF NAVAJO AND HOPI INDIAN RELOCATION COMMISSION OPERATIONS AND RELOCATION PROCEDURES General Policies and Instructions Definitions § 700.83 Nonprofit organization. The term nonprofit...

  16. 2 CFR 25.345 - Nonprofit organization.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 2 Grants and Agreements 1 2012-01-01 2012-01-01 false Nonprofit organization. 25.345 Section 25... IDENTIFIER AND CENTRAL CONTRACTOR REGISTRATION Definitions § 25.345 Nonprofit organization. Nonprofit organization— (a) Means any corporation, trust, association, cooperative, or other organization that— (1)...

  17. 2 CFR 25.345 - Nonprofit organization.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 2 Grants and Agreements 1 2013-01-01 2013-01-01 false Nonprofit organization. 25.345 Section 25... IDENTIFIER AND CENTRAL CONTRACTOR REGISTRATION Definitions § 25.345 Nonprofit organization. Nonprofit organization— (a) Means any corporation, trust, association, cooperative, or other organization that— (1)...

  18. 25 CFR 700.83 - Nonprofit organization.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 2 2014-04-01 2014-04-01 false Nonprofit organization. 700.83 Section 700.83 Indians THE OFFICE OF NAVAJO AND HOPI INDIAN RELOCATION COMMISSION OPERATIONS AND RELOCATION PROCEDURES General Policies and Instructions Definitions § 700.83 Nonprofit organization. The term nonprofit...

  19. 24 CFR 200.194 - Placement of nonprofit organization on Nonprofit Organization Roster.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Placement of nonprofit organization on Nonprofit Organization Roster. 200.194 Section 200.194 Housing and Urban Development Regulations... Placement and Removal Procedures for Participation in FHA Programs Nonprofit Organization §...

  20. 24 CFR 200.195 - Removal of nonprofit organization from Nonprofit Organization Roster.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... prohibits HUD from taking such other action against a nonprofit organization, as provided in 2 CFR part 2424... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Removal of nonprofit organization from Nonprofit Organization Roster. 200.195 Section 200.195 Housing and Urban Development...

  1. Administrative Coordination in Non-Profit Human Service Delivery Networks: The Role of Competition and Trust

    PubMed Central

    Bunger, Alicia C.

    2014-01-01

    Non-profit human service organizations operating within the same regional network are often faced with dual pressure to compete as well as coordinate administrative operations (by sharing funding, staff or space) to enhance efficiency. Emerging evidence has demonstrated that competing organizations coordinate, despite the risks. Trust, or perceived trustworthiness between two organizations may mitigate the negative influence of competition on coordination, however there have been few explicit tests of this hypothesis among non-profit organizations. Drawing on quantitative data collected from a network of 36 non-profit children’s behavioral health organizations, this paper empirically tests how competition and perceived trustworthiness interact to influence administrative coordination. Results support the hypothesis that trustworthiness moderates the influence of competition on administrative coordination. Findings suggest that as competing non-profit leaders build trust, the more their agencies coordinate their administrative functions. This study highlights the importance of leaders’ perceptions for organizational strategy. PMID:25349468

  2. Administrative Coordination in Non-Profit Human Service Delivery Networks: The Role of Competition and Trust.

    PubMed

    Bunger, Alicia C

    2013-12-01

    Non-profit human service organizations operating within the same regional network are often faced with dual pressure to compete as well as coordinate administrative operations (by sharing funding, staff or space) to enhance efficiency. Emerging evidence has demonstrated that competing organizations coordinate, despite the risks. Trust, or perceived trustworthiness between two organizations may mitigate the negative influence of competition on coordination, however there have been few explicit tests of this hypothesis among non-profit organizations. Drawing on quantitative data collected from a network of 36 non-profit children's behavioral health organizations, this paper empirically tests how competition and perceived trustworthiness interact to influence administrative coordination. Results support the hypothesis that trustworthiness moderates the influence of competition on administrative coordination. Findings suggest that as competing non-profit leaders build trust, the more their agencies coordinate their administrative functions. This study highlights the importance of leaders' perceptions for organizational strategy.

  3. 32 CFR 37.1315 - Nonprofit organization.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 32 National Defense 1 2014-07-01 2014-07-01 false Nonprofit organization. 37.1315 Section 37.1315... organization. (a) Any corporation, trust, association, cooperative or other organization that: (1) Is operated... of the organization. (b) The term includes any nonprofit institution of higher education or...

  4. 32 CFR 37.1315 - Nonprofit organization.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 32 National Defense 1 2011-07-01 2011-07-01 false Nonprofit organization. 37.1315 Section 37.1315... organization. (a) Any corporation, trust, association, cooperative or other organization that: (1) Is operated... of the organization. (b) The term includes any nonprofit institution of higher education or...

  5. 32 CFR 37.1315 - Nonprofit organization.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 32 National Defense 1 2012-07-01 2012-07-01 false Nonprofit organization. 37.1315 Section 37.1315... organization. (a) Any corporation, trust, association, cooperative or other organization that: (1) Is operated... of the organization. (b) The term includes any nonprofit institution of higher education or...

  6. 32 CFR 37.1315 - Nonprofit organization.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false Nonprofit organization. 37.1315 Section 37.1315... organization. (a) Any corporation, trust, association, cooperative or other organization that: (1) Is operated... of the organization. (b) The term includes any nonprofit institution of higher education or...

  7. 32 CFR 37.1315 - Nonprofit organization.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 32 National Defense 1 2013-07-01 2013-07-01 false Nonprofit organization. 37.1315 Section 37.1315... organization. (a) Any corporation, trust, association, cooperative or other organization that: (1) Is operated... of the organization. (b) The term includes any nonprofit institution of higher education or...

  8. Financial Ratio Analysis Comes to Nonprofits.

    ERIC Educational Resources Information Center

    Chabotar, Kent John

    1989-01-01

    To evaluate their financial health, a growing number of colleges, universities, and other nonprofit organizations are using financial ratio analysis, a technique used in business. The strengths and weaknesses of ratio analysis are assessed and suggestions are made on how nonprofits can use it most effectively. (Author/MLW)

  9. 48 CFR 31.108 - Contracts with nonprofit organizations.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... with nonprofit organizations. Subpart 31.7 provides principles and standards for determining costs applicable to contracts with nonprofit organizations other than educational institutions, State and local governments, and those nonprofit organizations exempted under OMB Circular No. A-122....

  10. Profits for nonprofits: find a corporate partner.

    PubMed

    Andreasen, A R

    1996-01-01

    Here's a familiar story. A nonprofit organization joins forces with a corporation in a caused-related marketing campaign. It seems like a win-win deal, but the nonprofit--and the media--find out several weeks into the campaign that the corporation's business practices are antithetical to the nonprofit's mission. The nonprofit's credibility is severely damaged. Is the moral of the story that nonprofits should steer clear of alliances with for-profit organizations? Not at all, Alan Andreasen says. Nonprofit managers can help their organizations avoid many of the risks and reap the rewards of cause-related marketing alliances by thinking of themselves not as charities but as partners in the marketing effort. More than ever, nonprofits need what many companies can offer: crucial new sources of revenue. But nonprofits offer corporate partners a great deal in return: the opportunity to enhance their image--and increase the bottom line--by supporting a worthy cause. Consider the fruitful partnership between American Express and Share Our Strength, a hunger-relief organization. Through the Charge Against Hunger program, now in its fourth year, American Express has helped contribute more than +16 million to SOS. In return, American Express has seen an increase in transactions with the card and in the number of merchants carrying the card. How can nonprofit managers build a successful partnership? They can assess their organization to see how it can add value to a corporate partner. They can identify those companies that stand to gain the most from a cause-related marketing alliance. And they can take an active role in shaping the partnership and monitoring its progress.

  11. 78 FR 26394 - Agency Information Collection Activities; Proposed Collection; Comments Requested: Application...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-06

    ... Nonprofit Budget and Credit Counseling Agency ACTION: 60-Day Notice. The Department of Justice, Executive... Nonprofit Budget and Credit Counseling Agency. The agency form number, if any, and the applicable component...: Agencies who wish to offer credit as a brief abstract: counseling services. Other: None. Congress passed...

  12. 5 CFR 300.406 - Agency responsibilities.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 300.406 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS EMPLOYMENT (GENERAL) Use of Commercial Recruiting Firms and Nonprofit Employment Services § 300.406 Agency responsibilities. (a) The purpose of a commercial recruiting firm or nonprofit employment service is to serve as...

  13. Trends in Nonprofit Corporation Law in 1976

    ERIC Educational Resources Information Center

    Oleck, Howard L.

    1976-01-01

    About half of the formal organizations and enterprises in the United States are nonprofit in nature. Trends in laws affecting them are reviewed, including tax exemption, officer status, civil rights, management practices, and federal court interposition. (LBH)

  14. The use of interest rate swaps by nonprofit organizations: evidence from nonprofit health care providers.

    PubMed

    Stewart, Louis J; Trussel, John

    2006-01-01

    Although the use of derivatives, particularly interest rate swaps, has grown explosively over the past decade, derivative financial instrument use by nonprofits has received only limited attention in the research literature. Because little is known about the risk management activities of nonprofits, the impact of these instruments on the ability of nonprofits to raise capital may have significant public policy implications. The primary motivation of this study is to determine the types of derivatives used by nonprofits and estimate the frequency of their use among these organizations. Our study also extends contemporary finance theory by an empirical examination of the motivation for interest rate swap usage among nonprofits. Our empirical data came from 193 large nonprofit health care providers that issued debt to the public between 2000 and 2003. We used a univariate analysis and a multivariate analysis relying on logistic regression models to test alternative explanations of interest rate swaps usage by nonprofits, finding that more than 45 percent of our sample, 88 organizations, used interest rate swaps with an aggregate notional value in excess of $8.3 billion. Our empirical tests indicate the primary motive for nonprofits to use interest rate derivatives is to hedge their exposure to interest rate risk. Although these derivatives are a useful risk management tool, under conditions of falling bond market interest rates these derivatives may also expose a nonprofit swap user to the risk of a material unscheduled termination payment. Finally, we found considerable diversity in the informativeness of footnote disclosure among sample organizations that used interest rate swaps. Many nonprofits did not disclose these risks in their financial statements. In conclusion, we find financial managers in large nonprofits commonly use derivative financial instruments as risk management tools, but the use of interest rate swaps by nonprofits may expose them to other risks

  15. The use of interest rate swaps by nonprofit organizations: evidence from nonprofit health care providers.

    PubMed

    Stewart, Louis J; Trussel, John

    2006-01-01

    Although the use of derivatives, particularly interest rate swaps, has grown explosively over the past decade, derivative financial instrument use by nonprofits has received only limited attention in the research literature. Because little is known about the risk management activities of nonprofits, the impact of these instruments on the ability of nonprofits to raise capital may have significant public policy implications. The primary motivation of this study is to determine the types of derivatives used by nonprofits and estimate the frequency of their use among these organizations. Our study also extends contemporary finance theory by an empirical examination of the motivation for interest rate swap usage among nonprofits. Our empirical data came from 193 large nonprofit health care providers that issued debt to the public between 2000 and 2003. We used a univariate analysis and a multivariate analysis relying on logistic regression models to test alternative explanations of interest rate swaps usage by nonprofits, finding that more than 45 percent of our sample, 88 organizations, used interest rate swaps with an aggregate notional value in excess of $8.3 billion. Our empirical tests indicate the primary motive for nonprofits to use interest rate derivatives is to hedge their exposure to interest rate risk. Although these derivatives are a useful risk management tool, under conditions of falling bond market interest rates these derivatives may also expose a nonprofit swap user to the risk of a material unscheduled termination payment. Finally, we found considerable diversity in the informativeness of footnote disclosure among sample organizations that used interest rate swaps. Many nonprofits did not disclose these risks in their financial statements. In conclusion, we find financial managers in large nonprofits commonly use derivative financial instruments as risk management tools, but the use of interest rate swaps by nonprofits may expose them to other risks

  16. Advancing the role of nonprofit health care.

    PubMed

    Metcalfe, Marcia

    2002-01-01

    This article comes out of a series of discussions among a diverse group of chief executive officers (CEOs) and other leaders of nonprofit hospitals, long-term care facilities, health maintenance organizations, and other insurance providers, including several nonprofit Blue Cross Blue Shield (BCBS) plans. The group was convened as part of Howard Berman's Walter J. McNerney Fellowship project. (Berman is CEO of Excellus, Inc., a nonprofit Blue Cross Blue Shield affiliate that insures the health of more than 2.15 million people in upstate New York. He was awarded the McNerney Fellowship in April 2001 by the Health Research and Educational Trust, an American Hospital Association affiliate. The Fellowship goes annually to at least one fellow to highlight or pursue work that will provide new insights into how different sectors of the health care system can better work together for improved outcomes.) The group has met several times over the past year around a shared concern: the current challenges to nonprofit health care organizations and the future role for nonprofits in the re-visioning and creation of an American health care system that is characterized by universal access, patient-centered quality, and national affordability. Members have supported the public relations campaign of the "Alliance for Advancing Nonprofit Health Care," an effort initiated by the Caucus, an independent group of nonprofit BCBS plans. The group continues to explore the need for a broad-based coalition of providers, insurers, and other organizations to effectively protect and enhance the role of nonprofit health care.

  17. 7 CFR Exhibit B to Subpart L of... - Section 515 Nonprofit Set Aside (NPSA)

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 13 2012-01-01 2012-01-01 false Section 515 Nonprofit Set Aside (NPSA) B Exhibit B to Subpart L of Part 1940 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, RURAL BUSINESS-COOPERATIVE SERVICE, RURAL UTILITIES SERVICE, AND FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE (CONTINUED)...

  18. 7 CFR 4279.71 - Public bodies and nonprofit corporations.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Public bodies and nonprofit corporations. 4279.71... § 4279.71 Public bodies and nonprofit corporations. Any public body or nonprofit corporation that... by a public body or nonprofit corporation in compliance with OMB Circulars A-128 or A-133 or...

  19. 7 CFR 4279.71 - Public bodies and nonprofit corporations.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 15 2011-01-01 2011-01-01 false Public bodies and nonprofit corporations. 4279.71... § 4279.71 Public bodies and nonprofit corporations. Any public body or nonprofit corporation that... by a public body or nonprofit corporation in compliance with OMB Circulars A-128 or A-133 or...

  20. 34 CFR 75.51 - How to prove nonprofit status.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... a nonprofit organization. (See the definition of nonprofit in 34 CFR 77.1.) (b) An applicant may show that it is a nonprofit organization by any of the following means: (1) Proof that the Internal... the State attorney general certifying that: (i) The organization is a nonprofit organization...

  1. Why most private hospitals are nonprofit.

    PubMed

    Bays, C W

    1983-01-01

    In recent decades, restrictions that have been imposed on hospitals organized for profit have served to restructure the industry, generating a constant trend toward nonprofit organizations. Small proprietary hospitals in particular have disappeared while corporate chains have come to dominate what is left of the for-profit hospital sector. The trend toward nonprofit hospitals is not explained by the failure of the health service markets and is not the result of a desire to serve the public interest more effectively. Although a number of arguments have been advanced to explain the shift, the hypothesis that seems most consistent with the existing evidence is that the nonprofit form of organization serves most effectively to strengthen the restrictive character of the market for physicians' services and thereby to serve the individual economic interests of the physicians. PMID:10261067

  2. Advantages of fund accounting in 'nonprofits'.

    PubMed

    Herzlinger, R E; Sherman, H D

    1980-01-01

    Motivated by the financial difficulties that have beset city governments and some private nonprofit organizations, the accounting profession and other circles are urging these organizations to conform to business accounting practices. (See Robert N. Anthony's article on p. 83 of this issue.) Fund accounting, these reformers claim, is too complex, too segmented to permit intelligent analysis. The authors of this article demur; not only is it legally and logically necessary to maintain separately the restricted and unrestricted monies received from various sources and spent for designated purposes; also close examination of the financial statements of nonprofit enterprises can provide a very good idea of how well they are doing financially. Furthermore, the authors advocate adoption of certain fund accounting principles for businesses, and they show why they could be helpful. This article is much more than a defense of how nonprofit organizations account for their operations; it is a comprehensive but brief introduction to the subject.

  3. Labor in the Public and Nonprofit Sectors.

    ERIC Educational Resources Information Center

    Hamermesh, Daniel S., Ed.

    Originally presented at a Conference on Labor in Nonprofit Industry and Government held at Princeton University, the studies are the first to provide an economic discussion of the public sector labor market. Melvin Reder examines the effect of the absence of the profit motive on employment and wage determination in the public sector. Orley…

  4. Student Empowerment in the Nonprofit Management Classroom

    ERIC Educational Resources Information Center

    Purcell, Margaret A.

    2015-01-01

    In summer 2011, a course titled "Nonprofit Management" was offered as an undergraduate, junior-level course for nontraditional, adult, distance students at the University of Alabama (UA) who were enrolled in the New College LifeTrack (NCLT) program. This article discusses how the course was centered around a service-learning experience…

  5. Nonprofit Sector: Workforce Education Needs and Opportunities

    ERIC Educational Resources Information Center

    Garvey, David

    2009-01-01

    When some people think of nonprofit organizations, they think of small charities that are short-staffed, often struggle financially, and provide basic human needs to the most vulnerable in the society. Others think of organizations that support the civic and social infrastructure of communities, states, and nation, and serve as a vital component…

  6. The New England Nonprofit Workforce: Still a Secondary Academic Priority

    ERIC Educational Resources Information Center

    Garvey, David

    2010-01-01

    The nonprofit sector employs more than 9% of the U.S. workforce, compared with 7% six years ago, when nonprofit executive Stephen Pratt and the author outlined the size and impact of the New England nonprofit sector. The sector's portion of America's employment is poised for growth into double digits in the next decade, especially due to the…

  7. The non-profit sector and the market: opportunities & challenges.

    PubMed

    2001-11-01

    By carefully examining the most important challenges and opportunities facing America's private non-profit organizations, the Non-profit Sector Strategy Group is working to stimulate a new consensus about the non-profit sector's roles and responsibilities, and offer practical recommendations to enhance policy, practice, research, and public education on this crucial set of institutions.

  8. 29 CFR 2.36 - Status of nonprofit organizations.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Status of nonprofit organizations. 2.36 Section 2.36 Labor... Beneficiaries § 2.36 Status of nonprofit organizations. (a) In general, DOL does not require that an... programs. Many such programs, however, do require an organization to be a “nonprofit organization” in...

  9. 43 CFR 5511.3-7 - Permits to nonprofit organizations.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 43 Public Lands: Interior 2 2014-10-01 2014-10-01 false Permits to nonprofit organizations. 5511.3-7 Section 5511.3-7 Public Lands: Interior Regulations Relating to Public Lands (Continued) BUREAU OF... Regulations § 5511.3-7 Permits to nonprofit organizations. A free-use permit issued to a nonprofit...

  10. Block 3. Central view of Block 3 observed from the ...

    Library of Congress Historic Buildings Survey, Historic Engineering Record, Historic Landscapes Survey

    Block 3. Central view of Block 3 observed from the west to the east. This photograph reveals the alignment of trees within the central path of the park. In addition, this photograph exposes broken bricks aligning tree beds - Skyline Park, 1500-1800 Arapaho Street, Denver, Denver County, CO

  11. How do nonprofit hospitals manage earnings?

    PubMed

    Leone, Andrew J; Van Horn, R Lawrence

    2005-07-01

    We hypothesize that, unlike for-profit firms, nonprofit hospitals have incentives to manage earnings to a range just above zero. We consider two ways managers can achieve this. They can adjust discretionary spending [Hoerger, T.J., 1991. 'Profit' variability in for-profit and not-for-profit hospitals. Journal of Health Economics 10, 259-289.] and/or they can adjust accounting accruals using the flexibility inherent in Generally Accepted Accounting Principles (GAAP). To test our hypothesis we use regressions as well as tests of the distribution of earnings by Burgstahler and Dichev [Burgstahler, D., Dichev, I., 1997. Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics 24, 99-126.] on a sample of 1,204 hospitals and 8,179 hospital-year observations. Our tests support the use of discretionary spending and accounting accrual management. Like Hoerger (1991), we find evidence that nonprofit hospitals adjust discretionary spending to manage earnings. However, we also find significant use of discretionary accruals (e.g., adjustments to the third-party-allowance, and allowance for doubtful accounts) to meet earnings objectives. These findings have two important implications. First, the previous evidence by Hoerger that nonprofit hospitals show less variation in income may at least partly be explained by an accounting phenomenon. Second, our findings provide guidance to users of these financial statements in predicting the direction of likely bias in reported earnings.

  12. Charity and community: the role of nonprofit ownership in a managed health care system.

    PubMed

    Schlesinger, M; Gray, B; Bradley, E

    1996-01-01

    As American medicine has been transformed by the growth of managed care, so too have questions about the appropriate role of nonprofit ownership in the health care system. The standards for community benefit that are increasingly applied to nonprofit hospitals are, at best, only partially relevant to expectations for nonprofit managed care plans. Can we expect nonprofit ownership to substantially affect the behavior of an increasingly competitive managed care industry dealing with insured populations? Drawing from historical interpretations of tax exemption in health care and from the theoretical literature on the implications of ownership for organizational behavior, we identify five forms of community benefit that might be associated with nonprofit forms of managed care. Using data from a national survey of firms providing third-party utilization review services in 1993, we test for ownership-related differences in these five dimensions. Nonprofit utilization review firms generally provide more public goods, such as information dissemination, and are more "community oriented" than proprietary firms, but they are not distinguishable from their for-profit counterparts in addressing the implications of medical quality or the cost of the review process. However, a subgroup of nonprofit review organizations with medical origins are more likely to address quality issues than are either for-profit firms or other nonprofit agencies. Evidence on responses to information asymmetries is mixed but suggests that some ownership related differences exist. The term "charitable" is thus capable of a definition far broader than merely the relief of the poor. While it is true that in the past Congress and the federal courts have conditioned the hospital's charitable status on the level of free or below cost care that it provided for indigents, there is no authority for the conclusion that the determination of "charitable" status was always so limited. Such an inflexible

  13. Computer Donations to Schools: A Review of Selected Private-Sector, Nonprofit and State Programs. Documented Briefing.

    ERIC Educational Resources Information Center

    Baer, Walter S.; Farnsworth, Gwendolyn

    The RAND Critical Technologies Institute (CTI) was asked to report on the progress federal agencies have made and the problems encountered in implementing Executive Order 12999, which streamlines the transfer of excess and surplus federal computers to schools and nonprofit organizations. This documented briefing presents the findings from that…

  14. Administrative Agents, Policy Partners, and Political Catalysts: A Structural Perspective on the Interactions of Governmental and Nonprofit Organizations.

    ERIC Educational Resources Information Center

    Wyszomirski, Margaret J.

    1989-01-01

    Notes the blurring of boundaries between public and private sectors, pointing out that the interaction between governmental and non-profit agencies is increasing in the areas of public policy. Argues that these increasing interactions need to be integrated into the political science curriculum. (GG)

  15. 76 FR 32377 - Audits of States, Local Governments, and Non-Profit Organizations; OMB Circular A-133 Compliance...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-06

    ... From the Federal Register Online via the Government Publishing Office OFFICE OF MANAGEMENT AND BUDGET Audits of States, Local Governments, and Non-Profit Organizations; OMB Circular A-133 Compliance Supplement AGENCY: Executive Office of the President, Office of Management and Budget. ACTION: Notice...

  16. 75 FR 44814 - Audits of States, Local Governments, and Non-Profit Organizations; Circular A-133 Compliance...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-29

    ... From the Federal Register Online via the Government Publishing Office OFFICE OF MANAGEMENT AND BUDGET Audits of States, Local Governments, and Non-Profit Organizations; Circular A-133 Compliance Supplement AGENCY: Executive Office of the President, Office of Management and Budget. ACTION: Notice...

  17. Nonprofit conversion: theory, evidence, and state policy options.

    PubMed Central

    Marsteller, J A; Bovbjerg, R R; Nichols, L M

    1998-01-01

    OBJECTIVE: To describe the contributions of nonprofit hospitals and health plans to healthcare markets and to analyze state policy options with regard to the conversion of nonprofits to for-profit status. DATA SOURCES/STUDY SETTING: Secondary national and state data from a variety of sources, 1980-present. STUDY DESIGN: Policy analysis. DATA COLLECTION/EXTRACTION METHODS: Development of a conceptual economic framework; analysis of empirical, legal, and theoretical literature; and review of statutes, rules, and court decisions. PRINCIPAL FINDINGS: Three main rationales support special status for nonprofits, especially hospitals: charity care, other community benefits, and consumer protection. The main social rationale for for-profits is their incentives for better efficiency. There are reasons to expect that nonprofit and for-profit goals differ; however, measured differences in community hospital cost, prices, and quality between nonprofit and for-profit hospitals are undetectable or inconclusive. Nonprofit hospitals do provide more uncompensated care than for-profit hospitals. Similarities between nonprofit and for-profit hospitals may exist because nonprofits may set norms that for-profits follow to some degree. States have substantial power and discretion in overseeing nonprofit conversions. Some have regularized oversight through new legislation that constrains, but does not eliminate, state officials' discretion. These statutes may be deferential to converting entities and their buyers or may be very restrictive of them. CONCLUSIONS: Overseeing the appropriate disposition of nonprofit assets in individual conversions is extremely important. States should also monitor local market conditions through community benefits assessments and other data collection, however, to accurately assess (and possibly redress) what is lost or gained from conversion. Local market conditions are likely more important in determining hospital behavior than ownership form. Potentially

  18. Community benefit activities of private, nonprofit hospitals.

    PubMed

    Bazzoli, Gloria J; Clement, Jan P; Hsieh, Hui-Min

    2010-12-01

    The definition of hospital community benefits has been intensely debated for many years. Recently, consensus has developed about one group of activities being central to community benefits because of its focus on care for the poor and on needed community services for which any payments received are low relative to costs. Disagreements continue, however, about the treatment of bad debt expense and Medicare shortfalls. A recent revision of the Internal Revenue Service's Form 990 Schedule H, which is required of all nonprofit hospitals, highlights the agreed-on set of activities but does not dismiss the disputed items. Our study is the first to apply definitions used in the new IRS form to assess how conclusions about the adequacy of nonprofit hospital community benefits could be affected if bad debt expenses and Medicare shortfalls are included or excluded. Specifically, we examine 2005 financial data for California and Florida hospitals. Overall, we find that conclusions about community benefit adequacy are very different depending on which definition of community benefits is used. We provide thoughts on new directions for the current policy debate about the treatment of bad debts and Medicare shortfalls in light of these findings. PMID:21451160

  19. Profiles of Nonprofit Education Management Organizations: 2008-2009

    ERIC Educational Resources Information Center

    Miron, Gary; Urschel, Jessica

    2009-01-01

    This is the second "Profiles" report to examine nonprofit education management organizations (EMOs). This report is modeled after the 11 annual "Profiles" that cover for-profit EMOs. While the number of schools operated by for-profit EMOs grew rapidly in the 1990s and is now leveling off, the number of schools operated by nonprofit EMOs has been…

  20. The Nonprofit Research Institute: Its Origin, Operation, Problems, and Prospects.

    ERIC Educational Resources Information Center

    Orlans, Harold

    The independent, nonprofit research institute is a phenomenon of the twentieth century. These institutions now engage in research not only in industry, but also in national defense programs, public health, space exploration, atomic energy, education, economics, and public policy. The nonprofit research institutes are of particular interest because…

  1. A Framework for Assessing the Performance of Nonprofit Organizations

    ERIC Educational Resources Information Center

    Lee, Chongmyoung; Nowell, Branda

    2015-01-01

    Performance measurement has gained increased importance in the nonprofit sector, and contemporary literature is populated with numerous performance measurement frameworks. In this article, we seek to accomplish two goals. First, we review contemporary models of nonprofit performance measurement to develop an integrated framework in order to…

  2. Nonprofits' Expectations in PR Service-Learning Partnerships

    ERIC Educational Resources Information Center

    Rogers, Cathy; Andrews, Valerie

    2016-01-01

    Little scholarly evidence exists about the communication needs of nonprofit community partners and what they think constitutes an ideal service-learning (SL) relationship. This study seeks to fill this gap by identifying SL projects and relationships that best serve nonprofit community partners with communication needs. The researchers conducted a…

  3. 7 CFR 3015.193 - Other non-profit organizations.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Other non-profit organizations. 3015.193 Section 3015.193 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL... non-profit organizations. (a) OMB Circular No. A-122, including any subsequent amendments to...

  4. Insider Deals Are Common among Nonprofit Boards, Study Finds

    ERIC Educational Resources Information Center

    Panepento, Peter; Fain, Paul

    2007-01-01

    Almost half of large nonprofit groups make insider deals with board members, and one-third of those deals occur without the prior approval of other board members, according to a new study by the Urban Institute. The study, which is described in a report released on Monday, "Nonprofit Governance in the United States: Findings on Performance and…

  5. Rice University: Building an Academic Center for Nonprofit Education

    ERIC Educational Resources Information Center

    Seaworth, Angela

    2012-01-01

    According to the author, the setting for their nonprofit education center was close to ideal: Support from a dean who cares deeply about nonprofit organizations; encouragement from the university and its renewed focus on reaching beyond its walls on the eve of its centennial; and a generous gift from alumni who have been affiliated with the…

  6. Whither the Turn? The Ambiguous Nature of Nonprofits' Commercial Revenue

    ERIC Educational Resources Information Center

    Child, Curtis

    2010-01-01

    According to popular accounts, the nonprofit sector has become increasingly commercialized in recent years. This article reviews the empirical literature on the commercialization trend and discusses why it is regarded as significant by scholars of civil society. It then provides fresh analyses of nonprofit revenue streams and concludes that,…

  7. Government and Accountability: Paving the Way for Nonprofits and Evaluation

    ERIC Educational Resources Information Center

    Carman, Joanne G.; Fredericks, Kimberly A.; Introcaso, David

    2008-01-01

    The authors review the unique characteristics of nonprofit organizations and explain how nonprofit organizations play a prominent role in providing today's public services. The authors describe how the field of professional evaluation developed in response to government performance-based management initiatives, noting that recent efforts at the…

  8. The Walking Egg non-profit organisation.

    PubMed

    Dhont, N

    2011-01-01

    The Walking Egg non-profit organisation (npo) was founded in 2010 by scientists and an artist to realise the Arusha Project which strives to implement accessible infertility programmes in resource-poor countries. Right from the start The Walking Egg has opted for a multidisciplinary and global approach towards the problem of infertility and in cooperation with the Special Task Force (STF) on "Developing countries and infertility" of the European Society of Human reproduction and Embryology (ESHRE) and the WHO, it gathers medical, social and economical scientists and experts along with artists to discuss and work together towards its goal. The project aims to raise awareness -surrounding childlessness in resource-poor countries and to make infertility care in all its aspects, including assisted reproductive technologies, available and accessible for a much larger part of the population.

  9. Nonprofit, payload process improvement through lean management

    NASA Astrophysics Data System (ADS)

    Sampson, Melissa

    Organizations that are successful and competitive long-term have learned to efficiently utilize their resources, such as money, people, facilities, and time. Over the last half-century, there have been a variety of theories and techniques put forth on how to do this. One recent theory applied in the aerospace industry is Lean Management (LM), which emphasizes a customer focus and a rigorous elimination of activities that do not add value from the customer's perspective. LM has not, until now, been evaluated for small, nonprofit, one-off production organizations (NOPOs). Previous research on LM focused on for-profit companies and large-scale production organizations, producing relatively similar products repetitively (e.g. automobiles, commercial satellites, aircraft, and launch vehicles). One-off production organizations typically create one-of-a-kind products. The purpose of this research is to examine the applicability of LM to a NOPO. LM will improve resource utilization and thereby competitiveness, as well as exploring a new area of knowledge and research. The research methodology consists of conducting case studies, formal and informal interviews, observation and analysis in order to assess whether and how LM may be beneficial. The research focuses on one particular NOPO, BioServe Space Technologies (BST): a nonprofit, payload development organization. Additional NOPOs were interviewed in order to draw more generalized conclusions about LM benefits. The research demonstrates that LM is applicable to NOPOs, thus providing a tool to improve efficiency and competitiveness. Results from this research are guidelines for payload development organizations to implement LM, and highlighting potential LM weaknesses. A major conclusion is that LM needs some minor modifications to be applicable and useful to NOPOs, particularly in terms of value stream mapping. The LM implementation roadmap developed for NOPOs introduces customized metrics, as well as including standard

  10. 78 FR 53508 - Proposed Information Collection (Nonprofit Research and Education Corporations (NPCs) Data...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-29

    ... AFFAIRS Proposed Information Collection (Nonprofit Research and Education Corporations (NPCs) Data... to ``OMB Control No. 2900-0783 (Nonprofit Research and Education Corporations (NPCs) Data Collection.... Titles: Nonprofit Research and Education Corporations (NPCs) Data Collection a. Annual Report...

  11. Mental health promotion and non-profit health organisations.

    PubMed

    Boyle, Frances M; Donald, Maria; Dean, Julie H; Conrad, Sue; Mutch, Allyson J

    2007-11-01

    Health related non-profit organisations (NPOs) provide a potentially important but largely untapped role in mental health promotion in communities. This paper reports on a study investigating the activities and contributions made by NPOs to mental health and well-being. One hundred and eight NPOs based in the metropolitan area of Brisbane, Queensland, Australia, participated in a survey exploring agency activities that contribute to promoting mental well-being; factors that helped or hindered the organisation in engaging in mental health promotion activities and evaluation methods and processes. An index of key themes was developed and frequencies derived from categorical data. NPOs undertook five key types of activities to promote mental health and well-being: support provision (81%); service provision (59%); information sharing (52%); activities to promote well-being (24%); and advocacy (6%). Systematic evaluation of longer-term outcomes was rare, with most NPOs (72%) relying on informal feedback from clients. Human resources in the form of paid or volunteer workers were most frequently (58%) identified as contributing to the capacity of agencies to carry out mental health promotion activities. Training and education emerged as a substantive need (34%). NPOs are well placed to enhance resiliency in the context of ongoing health problems, disability or other adverse psychosocial circumstances that place people at risk of mental health problems. As such they constitute a significant resource for advancing mental health promotion goals. What is needed to extend the practice and evidence base in this area is training and skill development for NPO workers, along with larger-scale research conducted in collaboration with NPOs to assess the contributions and cost-effectiveness of the sector.

  12. Unwanted horses: The role of nonprofit equine rescue and sanctuary organizations.

    PubMed

    Holcomb, K E; Stull, C L; Kass, P H

    2010-12-01

    Closure of US equine slaughter facilities in 2007 along with the concomitant economic recession have contributed to a sharp increase in the number of unwanted horses throughout the United States, with estimates totaling 100,000 horses per year. The objective of the study was to obtain comprehensive data regarding nonprofit organizations caring for unwanted horses, along with the characteristics and outcome of horses relinquished to these organizations. Nonprofit organizations that accept relinquished equines were contacted to participate in a 90-question survey. Responding organizations (144 of 326 eligible) in 37 states provided information on 280 cases representative of the 7,990 horses relinquished between 2007 and 2009. Data collected characterized these organizations as being in existence for 6 yr, financially supported through donations and personal funds, dedicated to the care of only 10 to 20 horses on a property of just over 30 acres, and reliant on volunteers for help. Funding was the greatest challenge to continued operation of nonprofit equine organizations, with maintenance costs for the care of a relinquished horse averaging $3,648 per year. Financial hardship, physical inability, or lack of time to care for the horses by owners were the most common reasons for relinquishment, followed by seizure through law enforcement agencies for alleged neglect or abuse. Relinquished horses consisted of mostly light horse breeds (79.3%), with Thoroughbreds and Quarter Horses as the most represented breeds. The age of relinquished horses ranged from 3 d to 42 yr old (12.4 ± 0.5 yr). About one-half of the horses entered in the survey were considered unhealthy due to illness, injury, lameness, or poor body condition. For every 4 horses relinquished to a nonprofit organization, only 3 horses were adopted or sold between 2006 and 2009, and many organizations had refused to accept additional horses for lack of resources. The estimated maximum capacity for the 326

  13. Unwanted horses: The role of nonprofit equine rescue and sanctuary organizations.

    PubMed

    Holcomb, K E; Stull, C L; Kass, P H

    2010-12-01

    Closure of US equine slaughter facilities in 2007 along with the concomitant economic recession have contributed to a sharp increase in the number of unwanted horses throughout the United States, with estimates totaling 100,000 horses per year. The objective of the study was to obtain comprehensive data regarding nonprofit organizations caring for unwanted horses, along with the characteristics and outcome of horses relinquished to these organizations. Nonprofit organizations that accept relinquished equines were contacted to participate in a 90-question survey. Responding organizations (144 of 326 eligible) in 37 states provided information on 280 cases representative of the 7,990 horses relinquished between 2007 and 2009. Data collected characterized these organizations as being in existence for 6 yr, financially supported through donations and personal funds, dedicated to the care of only 10 to 20 horses on a property of just over 30 acres, and reliant on volunteers for help. Funding was the greatest challenge to continued operation of nonprofit equine organizations, with maintenance costs for the care of a relinquished horse averaging $3,648 per year. Financial hardship, physical inability, or lack of time to care for the horses by owners were the most common reasons for relinquishment, followed by seizure through law enforcement agencies for alleged neglect or abuse. Relinquished horses consisted of mostly light horse breeds (79.3%), with Thoroughbreds and Quarter Horses as the most represented breeds. The age of relinquished horses ranged from 3 d to 42 yr old (12.4 ± 0.5 yr). About one-half of the horses entered in the survey were considered unhealthy due to illness, injury, lameness, or poor body condition. For every 4 horses relinquished to a nonprofit organization, only 3 horses were adopted or sold between 2006 and 2009, and many organizations had refused to accept additional horses for lack of resources. The estimated maximum capacity for the 326

  14. The new work of the nonprofit board.

    PubMed

    Taylor, B E; Chait, R P; Holland, T P

    1996-01-01

    Too often, the board of a nonprofit organization is little more than a collection of high-powered people engaged in low-level activities. But that can change, the authors say, if trustees are willing to discover and take on the new work of the board. When they perform the new work, a board's members can significantly advance the institution's mission and long-term welfare. Doing the new work requires a board to engage in new practices. First, the board must go beyond rubber-stamping management's proposals and find out what issues really matter to the institution. It can do that by making the CEO paint the big picture of the organization's strategic concerns, by understanding key stakeholders, by consulting experts, and by deciding what needs to be measured in order to judge the institution's performance. Second, a board doing the new work must take action: the board must not only set policy but also work with management to implement it. Third, the board must go beyond strictly functional organization: the new work requires flexibility and encourages ad hoc arrangements. Finally, board meetings--where boards underperform most visibly--should be driven by goals, not by processes. The authors give many examples of boards that have successfully embraced the new work. The stakes are high: if boards demonstrate that they can change effectively, the professional staff at the institutions they serve just may follow suit.

  15. "Independence" and the nonprofit board: a general counsel's guide.

    PubMed

    Peregrine, Michael W; Broccolo, Bernadette M

    2006-01-01

    In the wake of the Sarbanes-Oxley Act regulations that govern the public company sector, standards are emerging to assure that nonprofit corporate boards are maintaining appropriate levels of independence. This Article provides a summation of the current trends in the development of independence standards for nonprofit corporate governance, from both tax and corporate law perspectives. The authors consider independence standards for nonprofit boards of governance and discuss the evolution of independence standards as they relate to the duty of good faith, and the distinction between independence and conflicts of interest. The authors also seek to examine the evolution of current federal regulations and study state models that have been successfully implemented to insure the independence of nonprofit corporations. Finally, the authors propose a set of core guidelines to be considered when addressing board and committee independence issues. PMID:17402658

  16. Work and Work Force Characteristics in the Nonprofit Sector.

    ERIC Educational Resources Information Center

    Mirvis, Philip H.; Hackett, Edward J.

    1983-01-01

    Nonprofit jobs provide more challenge, variety, satisfaction, and intrinsic rewards than those in private enterprise or government, according to a small national sample of workers in schools, hospitals, philanthropic, and other tax-exempt organizations. (Author/SSH)

  17. Nonprofits Find a New Voice: An Interview with John Gardner.

    ERIC Educational Resources Information Center

    Purpura, Mary

    1980-01-01

    Gardner discusses efforts to organize America's diverse nonprofit groups. Two organizations, the Coalition of National Voluntary Organizations (CONVO) and the National Council on Philanthropy (NCOP), are merging to form a new alliance where people can discuss common problems. (MLW)

  18. Child center closures: Does nonprofit status provide a comparative advantage?

    PubMed Central

    Lam, Marcus; Klein, Sacha; Freisthler, Bridget; Weiss, Robert E.

    2013-01-01

    Reliable access to dependable, high quality childcare services is a vital concern for large numbers of American families. The childcare industry consists of private nonprofit, private for-profit, and governmental providers that differ along many dimensions, including quality, clientele served, and organizational stability. Nonprofit providers are theorized to provide higher quality services given comparative tax advantages, higher levels of consumer trust, and management by mission driven entrepreneurs. This study examines the influence of ownership structure, defined as nonprofit, for-profit sole proprietors, for-profit companies, and governmental centers, on organizational instability, defined as childcare center closures. Using a cross sectional data set of 15724 childcare licenses in California for 2007, we model the predicted closures of childcare centers as a function of ownership structure as well as center age and capacity. Findings indicate that for small centers (capacity of 30 or less) nonprofits are more likely to close, but for larger centers (capacity 30+) nonprofits are less likely to close. This suggests that the comparative advantages available for nonprofit organizations may be better utilized by larger centers than by small centers. We consider the implications of our findings for parents, practitioners, and social policy. PMID:23543882

  19. Child center closures: Does nonprofit status provide a comparative advantage?

    PubMed

    Lam, Marcus; Klein, Sacha; Freisthler, Bridget; Weiss, Robert E

    2013-03-01

    Reliable access to dependable, high quality childcare services is a vital concern for large numbers of American families. The childcare industry consists of private nonprofit, private for-profit, and governmental providers that differ along many dimensions, including quality, clientele served, and organizational stability. Nonprofit providers are theorized to provide higher quality services given comparative tax advantages, higher levels of consumer trust, and management by mission driven entrepreneurs. This study examines the influence of ownership structure, defined as nonprofit, for-profit sole proprietors, for-profit companies, and governmental centers, on organizational instability, defined as childcare center closures. Using a cross sectional data set of 15724 childcare licenses in California for 2007, we model the predicted closures of childcare centers as a function of ownership structure as well as center age and capacity. Findings indicate that for small centers (capacity of 30 or less) nonprofits are more likely to close, but for larger centers (capacity 30+) nonprofits are less likely to close. This suggests that the comparative advantages available for nonprofit organizations may be better utilized by larger centers than by small centers. We consider the implications of our findings for parents, practitioners, and social policy.

  20. Child center closures: Does nonprofit status provide a comparative advantage?

    PubMed

    Lam, Marcus; Klein, Sacha; Freisthler, Bridget; Weiss, Robert E

    2013-03-01

    Reliable access to dependable, high quality childcare services is a vital concern for large numbers of American families. The childcare industry consists of private nonprofit, private for-profit, and governmental providers that differ along many dimensions, including quality, clientele served, and organizational stability. Nonprofit providers are theorized to provide higher quality services given comparative tax advantages, higher levels of consumer trust, and management by mission driven entrepreneurs. This study examines the influence of ownership structure, defined as nonprofit, for-profit sole proprietors, for-profit companies, and governmental centers, on organizational instability, defined as childcare center closures. Using a cross sectional data set of 15724 childcare licenses in California for 2007, we model the predicted closures of childcare centers as a function of ownership structure as well as center age and capacity. Findings indicate that for small centers (capacity of 30 or less) nonprofits are more likely to close, but for larger centers (capacity 30+) nonprofits are less likely to close. This suggests that the comparative advantages available for nonprofit organizations may be better utilized by larger centers than by small centers. We consider the implications of our findings for parents, practitioners, and social policy. PMID:23543882

  1. A Comparison of Course Completion, Satisfaction, Achievement, and Performance among Non-Profit Professionals Who Complete Andragogical or Pedagogical Online Learning Modules on Grant Writing

    ERIC Educational Resources Information Center

    Bradley, Joe Bernard, Jr.

    2010-01-01

    The purpose of this study was to compare the outcomes among staff members of nonprofit social service agencies who participated in or completed an andragogically-facilitated or a pedagogically-conducted online learning module on foundation grant writing. The efficacy of andragogical methods is unknown and often debated due to scarce empirical…

  2. Federal Support to Universities, Colleges, and Selected Nonprofit Institutions, Fiscal Year 1980. A Report to the President and Congress. Final Report. Surveys of Science Resources Series.

    ERIC Educational Resources Information Center

    Bennof, Richard J.

    Data are presented from the National Science Foundation's Survey of Federal Support to Universities, Colleges, and Selected Nonprofit Institutions, Fiscal Year 1980. The data represent all obligations to U.S. institutions of higher education. The 15 federal agencies represented account for an estimated 95 percent of total obligations to…

  3. Federal Support to Universities, Colleges, and Selected Nonprofit Institutions, Fiscal Year 1977. A Report to the President and Congress. Surveys of Science Resources Series.

    ERIC Educational Resources Information Center

    Huckenpahler, J. G.; Bennof, Richard J.

    Data collected in the National Science Foundation's Survey of Federal Support to Universities, Colleges, and Selected Nonprofit Institutions, descriptive analysis are presented. Federal support to universities and colleges is designated by: type of activity (research and development, R&D plant, nonscience activities); funding agency; geographic…

  4. 24 CFR 5.107 - Audit requirements for non-profit organizations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Non-profit Organizations” (see 24 CFR 84.26). For HUD programs, a non-profit organization is the... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Audit requirements for non-profit... Federal Requirements; Waivers § 5.107 Audit requirements for non-profit organizations....

  5. 40 CFR 35.4011 - Do the general grant regulations for nonprofit organizations apply to TAGs?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... other nonprofit organizations. Because EPA awards TAGs to nonprofit organizations, 40 CFR part 30... nonprofit organizations apply to TAGs? 35.4011 Section 35.4011 Protection of Environment ENVIRONMENTAL... Assistance General § 35.4011 Do the general grant regulations for nonprofit organizations apply to TAGs?...

  6. 24 CFR 1006.335 - Use of nonprofit organizations and public-private partnerships.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Use of nonprofit organizations and... Requirements § 1006.335 Use of nonprofit organizations and public-private partnerships. (a) Nonprofit organizations. The DHHL must, to the extent practicable, provide for private nonprofit organizations...

  7. 22 CFR 202.8 - Refund by suppliers and/or agencies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Refund by suppliers and/or agencies. 202.8 Section 202.8 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT OVERSEAS SHIPMENTS OF SUPPLIES BY VOLUNTARY NON-PROFIT RELIEF AGENCIES § 202.8 Refund by suppliers and/or agencies. (a) By suppliers....

  8. Agency-Sponsored Study Abroad Programs

    ERIC Educational Resources Information Center

    Frey, James S.

    1976-01-01

    Sponsors of these programs include nonprofit organizations, proprietary agencies, wholly owned subsidiaries of U.S. corporations, and foreign-based institutions catering to North American students. Problems arising from their non-accredited status are examined and a criterion instrument for evaluating them is developed. (LBH)

  9. 2 CFR 230.35 - Federal agency responsibilities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 2 Grants and Agreements 1 2010-01-01 2010-01-01 false Federal agency responsibilities. 230.35 Section 230.35 Grants and Agreements OFFICE OF MANAGEMENT AND BUDGET CIRCULARS AND GUIDANCE Reserved COST PRINCIPLES FOR NON-PROFIT ORGANIZATIONS (OMB CIRCULAR A-122) § 230.35 Federal agency responsibilities....

  10. Classifying and comparing fundraising performance for nonprofit hospitals.

    PubMed

    Erwin, Cathleen O

    2013-01-01

    Charitable contributions are becoming increasingly important to nonprofit hospitals, yet fundraising can sometimes be one of the more troublesome aspects of management for nonprofit organizations. This study utilizes an organizational effectiveness and performance framework to identify groups of nonprofit organizations as a method of classifying organizations for performance evaluation and benchmarking that may be more informative than commonly used characteristics such as organizational age and size. Cluster analysis, ANOVA and chi-square analysis are used to study 401 organizations, which includes hospital foundations as well as nonprofit hospitals directly engaged in fundraising. Three distinct clusters of organizations are identified based on performance measures of productivity, efficiency, and complexity. A general profile is developed for each cluster based upon the cluster analysis variables and subsequent analysis of variance on measures of structure, maturity, and legitimacy as well as selected institutional characteristics. This is one of only a few studies to examine fundraising performance in hospitals and hospital foundations, and is the first to utilize data from an industry survey conducted by the leading general professional association for healthcare philanthropy. It has methodological implications for the study of fundraising as well as practical implications for the strategic management of fundraising for nonprofit hospital and hospital foundations.

  11. Managing corporate governance risks in a nonprofit health care organization.

    PubMed

    Troyer, Glenn T; Brashear, Andrea D; Green, Kelly J

    2005-01-01

    Triggered by corporate scandals, there is increased oversight by governmental bodies and in part by the Sarbanes-Oxley Act of 2002. Corporations are developing corporate governance compliance initiatives to respond to the scrutiny of regulators, legislators, the general public and constituency groups such as investors. Due to state attorney general initiatives, new legislation and heightened oversight from the Internal Revenue Service, nonprofit entities are starting to share the media spotlight with their for-profit counterparts. These developments are changing nonprofit health care organizations as well as the traditional role of the risk manager. No longer is the risk manager focused solely on patients' welfare and safe passage through a complex delivery system. The risk manager must be aware of corporate practices within the organization that could allow the personal objectives of a few individuals to override the greater good of the community in which the nonprofit organization serves.

  12. Managing corporate governance risks in a nonprofit health care organization.

    PubMed

    Troyer, Glenn T; Brashear, Andrea D; Green, Kelly J

    2005-01-01

    Triggered by corporate scandals, there is increased oversight by governmental bodies and in part by the Sarbanes-Oxley Act of 2002. Corporations are developing corporate governance compliance initiatives to respond to the scrutiny of regulators, legislators, the general public and constituency groups such as investors. Due to state attorney general initiatives, new legislation and heightened oversight from the Internal Revenue Service, nonprofit entities are starting to share the media spotlight with their for-profit counterparts. These developments are changing nonprofit health care organizations as well as the traditional role of the risk manager. No longer is the risk manager focused solely on patients' welfare and safe passage through a complex delivery system. The risk manager must be aware of corporate practices within the organization that could allow the personal objectives of a few individuals to override the greater good of the community in which the nonprofit organization serves. PMID:20200865

  13. Nonprofit Board Membership for Health Care Professionals: Honor or Responsibility?

    PubMed

    Johnson, Joyce M; Calderwood, James A

    2016-09-01

    Physicians and other health care professionals are often invited to serve on nonprofit boards. Although service on a nonprofit board is an honor, it carries a large responsibility. Many health care professionals are unaware of the level of commitment and involvement board service requires, particularly fiduciary boards, which have accompanying risks and legal functions. In the present article, the authors describe the activities and responsibilities of a fiduciary board member. They also provide a checklist of questions to ask before agreeing to serve on a board and discuss how to decide whether one is the right fit for a specific board position. PMID:27571299

  14. The sea change in nonprofit governance: a new universe of opportunities and responsibilities.

    PubMed

    Connelly, Michael D

    2004-01-01

    During the past two decades, our nation's nonprofit sector has undergone a tremendous increase in size and complexity causing a sea change in nonprofit governance. Today's standard of performance expected of trustees in nonprofits is much higher than it once was. Yet many trustees do not possess a clear understanding of their role, thus jeopardizing the future of nonprofits. This paper explains the causes and implications of this sea change in nonprofit governance and presents five success factors that the senior management of nonprofits can apply to improve board performance.

  15. 77 FR 32134 - Agency Information Collection Activities: Proposed Collection; Comments Requested; Application...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-31

    ... Nonprofit Budget and Credit Counseling Agency ACTION: 60-Day Notice of Application Under Review. The... Credit Counseling Agency. The agency form number, if any, and the No form number. applicable component of... as a offer credit counseling brief abstract. services. Other: None. Congress passed a bankruptcy...

  16. 77 FR 47665 - Agency Information Collection Activities: Collection; Comments Requested. Application for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-08-09

    ... Budget and Credit Counseling Agency ACTION: 30-Day Notice of Application Under Review. The Department of... Approval as a Nonprofit Budget and Credit Counseling Agency. The agency form number, if any, No form number... to offer or required to respond, as well credit counseling services. as a brief abstract. Other:...

  17. Profiles of Nonprofit Education Management Organizations: 2009-2010

    ERIC Educational Resources Information Center

    Miron, Gary; Urschel, Jessica L.

    2010-01-01

    This is the third Profiles report to examine nonprofit education management organizations (EMOs). This report is modeled after the 12 annual reports that cover for-profit EMOs. While the number of schools operated by for-profit EMOs grew rapidly in the 1990s and is now leveling off, the data contained in this report illustrate how the number of…

  18. 10 CFR 603.635 - Cost principles for nonprofit participants.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 603.635 Cost principles for nonprofit participants. So as not to force financial system changes for... the participant is an institution of higher education; (c) 45 CFR Part 74, Appendix E, if...

  19. A Foucauldian Reading of Learning in Feminist, Nonprofit Organizations

    ERIC Educational Resources Information Center

    English, Leona M.

    2006-01-01

    This article reports on research with eight board members and eight directors of 10 feminist, nonprofit organizations. A Foucauldian poststructuralist reading of the data gives voice to undertheorized aspects of learning in feminist organizations and makes visible the power relationships. It explores women's learned practices of resistance and…

  20. CRM Implementation in Nonprofits: An Analysis of the Success Factors

    ERIC Educational Resources Information Center

    Grattan, Kelly E.

    2012-01-01

    Constituent Relationship Management ("CRM") is defined as an organization-wide strategy designed to enable the organization to better manage, track and steward its constituents. CRM has benefited for-profit enterprises for nearly three decades. In the nonprofit sector, the concept of CRM is fairly new. Despite the increase in CRM…

  1. Nonprofit Groups Offer Genetic Testing for Jewish Students

    ERIC Educational Resources Information Center

    Supiano, Beckie

    2008-01-01

    This article describes how nonprofit organizations like Hillel are offering free genetic testing for Jewish college students. A growing number of colleges, including Pittsburgh, Brandeis University, and Columbia University are offering students free or reduced-cost screenings for diseases common to Jewish population. Genetic diseases common to…

  2. Your Personal Guide to Marketing a Nonprofit Organization.

    ERIC Educational Resources Information Center

    Topor, Robert S.

    In recent years, many nonprofit organizations have begun to use marketing principles, partly because of the more competitive environment. This guide to marketing such an organization consists of four sections. Section 1, "Understanding Marketing," includes "Your Part in the Marketing Process" and "What is Marketing? Why Should You Do It?" Section…

  3. 42 CFR 54a.14 - Determination of nonprofit status.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 1 2011-10-01 2011-10-01 false Determination of nonprofit status. 54a.14 Section 54a.14 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS CHARITABLE CHOICE REGULATIONS APPLICABLE TO STATES, LOCAL GOVERNMENTS AND RELIGIOUS ORGANIZATIONS...

  4. 10 CFR 603.635 - Cost principles for nonprofit participants.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 603.635 Cost principles for nonprofit participants. So as not to force financial system changes for... the participant is an institution of higher education; (c) 45 CFR Part 74, Appendix E, if...

  5. 10 CFR 603.635 - Cost principles for nonprofit participants.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters... the participant is an institution of higher education; (c) 45 CFR Part 74, Appendix E, if the... organization (the cost principles in 48 CFR parts 31 and 231 are to be used by any nonprofit organization...

  6. 10 CFR 603.635 - Cost principles for nonprofit participants.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters... the participant is an institution of higher education; (c) 45 CFR Part 74, Appendix E, if the... organization (the cost principles in 48 CFR parts 31 and 231 are to be used by any nonprofit organization...

  7. 10 CFR 603.635 - Cost principles for nonprofit participants.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters... the participant is an institution of higher education; (c) 45 CFR Part 74, Appendix E, if the... organization (the cost principles in 48 CFR parts 31 and 231 are to be used by any nonprofit organization...

  8. Financial Condition and Tuition in Private Nonprofit Baccalaureate Higher Education

    ERIC Educational Resources Information Center

    Peruso, Dominick F., Jr.

    2012-01-01

    The rate of tuition inflation at U.S. colleges and universities is alarming and threatens both access and choice. Private nonprofit baccalaureate colleges often possess the highest tuition rates but routinely face financial challenges. This study was designed to better understand the relationship between tuition and financial condition for the…

  9. Trends Affecting Nonprofit Camps: Issues and Recommendations for the Millennium.

    ERIC Educational Resources Information Center

    Bialeschki, Deborah; Henderson, Karla

    2000-01-01

    An American Camping Association project identified trends, issues, and recommendations for addressing the issues that may confront nonprofit camping programs in the next 10-15 years. Results are organized into three categories: mission, strategic management, and critical issues. A sidebar summarizes relevant trends related to funding, management,…

  10. Transformative Learning in Nonprofit Organizations: A Feminist Interpretive Inquiry

    ERIC Educational Resources Information Center

    English, Leona M.; Peters, Nancy

    2012-01-01

    This article reports on interpretive research, influenced by a feminist theoretical framework, with 8 women, in their 20s to 60s, who work or volunteer in feminist nonprofit organizations. Particular emphasis is placed on their experience of transformative learning in these organizations; the linkages with the theory of transformative learning;…

  11. Through the Looking Glass: Educational Accountability Mirrors Nonprofit Accountability

    ERIC Educational Resources Information Center

    Hoole, Emily R.

    2005-01-01

    The field of education has been shaken by announcements from prominent foundations (Annenberg Foundation, Pew Charitable Trusts, and Atlantic Philanthropies) that higher education will no longer be a high-priority funding area, due, in part, to a lack of measurable results (Marcy, 2003). Similarly, the nonprofit sector has been taken aback by an…

  12. Governance and Board Member Identity in an Emerging Nonprofit Organization

    ERIC Educational Resources Information Center

    Aulgur, Jeffrey J.

    2016-01-01

    Organizational effectiveness is a term without a single definition about the nonprofit community; it is difficult to define, much less measure, due to the wide disparity in that community. Inconsistency in the sector leads to an array of hypotheses in the literature addressing organizational effectiveness. Through a comprehensive examination of a…

  13. 42 CFR 54a.14 - Determination of nonprofit status.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... DISCRETIONARY FUNDING UNDER TITLE V OF THE PUBLIC HEALTH SERVICE ACT, 42 U.S.C. 290aa, ET SEQ., FOR SUBSTANCE... 42 Public Health 1 2010-10-01 2010-10-01 false Determination of nonprofit status. 54a.14 Section 54a.14 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS...

  14. Physically active lifestyles for all Americans: a call to action for non-profit organizations.

    PubMed

    Doyle, Colleen; Hutber, Adrian; McCarthy, William J

    2009-10-01

    Many nonprofit organizations and non-governmental organizations (NGOs) are strategically poised to encourage and facilitate healthier lifestyles. Non-profit organizations can play leadership roles in improving physical levels among all Americans.

  15. Job Quality in Non-Profit Organizations. CPRN Research Series on Human Resources in the Non-Profit Sector.

    ERIC Educational Resources Information Center

    McMullen, Kathryn; Schellenberg, Grant

    The quality of jobs in nonprofit organizations in Canada was examined through a review of data from Canada's Workplace and Employer Survey, which collected data from a nationally representative sample of Canadian workplaces and paid employees in those workplaces. Key findings of the analysis were as follows: (1) overall, compared to the for-profit…

  16. THEORIZING HYBRIDITY: INSTITUTIONAL LOGICS, COMPLEX ORGANIZATIONS, AND ACTOR IDENTITIES: THE CASE OF NONPROFITS

    PubMed Central

    SKELCHER, CHRIS; SMITH, STEVEN RATHGEB

    2015-01-01

    We propose a novel approach to theorizing hybridity in public and nonprofit organizations. The concept of hybridity is widely used to describe organizational responses to changes in governance, but the literature seldom explains how hybrids arise or what forms they take. Transaction cost and organizational design literatures offer some solutions, but lack a theory of agency. We use the institutional logics approach to theorize hybrids as entities that face a plurality of normative frames. Logics provide symbolic and material elements that structure organizational legitimacy and actor identities. Contradictions between institutional logics offer space for them to be elaborated and creatively reconstructed by situated agents. We propose five types of organizational hybridity – segmented, segregated, assimilated, blended, and blocked. Each type is theoretically derived from empirically observed variations in organizational responses to institutional plurality. We develop propositions to show how our approach to hybridity adds value to academic and policy-maker audiences. PMID:26640298

  17. K-12 Education Nonprofit Employees' Perceptions of Strategies for Recruiting and Retaining Employees

    ERIC Educational Resources Information Center

    Byrne, Tara Marie

    2013-01-01

    This qualitative study explored the key reasons individuals who work in K-12 education nonprofit organizations enter the field of K-12 nonprofit education and their motivations for doing so. The purpose of this study was to find new strategies for recruiting and retaining K-12 education nonprofit employees by examining the obstacles that exist to…

  18. Welcome to Our World: Bridging Youth Development Research in Nonprofit and Academic Communities

    ERIC Educational Resources Information Center

    Bialeschki, M. Deborah; Conn, Michael

    2011-01-01

    This commentary discusses the emergence of youth development research and evaluation in the nonprofit arena over the past 10 to 15 years. Included in this discussion is the establishment of the context for youth development research in nonprofits, a brief description of key examples of research from three youth nonprofits that illustrate the…

  19. 13 CFR 120.820 - CDC non-profit status and good standing.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 13 Business Credit and Assistance 1 2013-01-01 2013-01-01 false CDC non-profit status and good... LOANS Development Company Loan Program (504) Requirements for Cdc Certification and Operation § 120.820 CDC non-profit status and good standing. A CDC must be a non-profit corporation, except that...

  20. 13 CFR 120.820 - CDC non-profit status and good standing.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 13 Business Credit and Assistance 1 2012-01-01 2012-01-01 false CDC non-profit status and good... LOANS Development Company Loan Program (504) Requirements for Cdc Certification and Operation § 120.820 CDC non-profit status and good standing. A CDC must be a non-profit corporation, except that...

  1. 13 CFR 120.820 - CDC non-profit status and good standing.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false CDC non-profit status and good... LOANS Development Company Loan Program (504) Requirements for Cdc Certification and Operation § 120.820 CDC non-profit status and good standing. A CDC must be a non-profit corporation, except that...

  2. 13 CFR 120.820 - CDC non-profit status and good standing.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 13 Business Credit and Assistance 1 2014-01-01 2014-01-01 false CDC non-profit status and good... LOANS Development Company Loan Program (504) Requirements for Cdc Certification and Operation § 120.820 CDC non-profit status and good standing. A CDC must be a non-profit corporation, except that...

  3. The Nonprofit Advantage: Producing Quality in Thick and Thin Child Care Markets

    ERIC Educational Resources Information Center

    Cleveland, Gordon; Krashinsky, Michael

    2009-01-01

    Nonprofit child care centers are frequently observed to produce child care which is, on average, of higher quality than care provided in commercial child care centers. In part, this nonprofit advantage is due to different input choices made by nonprofit centers--lower child--staff ratios, better-educated staff and directors, higher rates of…

  4. 48 CFR 215.404-72 - Modified weighted guidelines method for nonprofit organizations other than FFRDCs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... guidelines method for nonprofit organizations other than FFRDCs. 215.404-72 Section 215.404-72 Federal... guidelines method for nonprofit organizations other than FFRDCs. (a) Definition. As used in this subpart, a nonprofit organization is a business entity— (1) That operates exclusively for charitable, scientific,...

  5. 48 CFR 215.404-72 - Modified weighted guidelines method for nonprofit organizations other than FFRDCs.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... guidelines method for nonprofit organizations other than FFRDCs. 215.404-72 Section 215.404-72 Federal... guidelines method for nonprofit organizations other than FFRDCs. (a) Definition. As used in this subpart, a nonprofit organization is a business entity— (1) That operates exclusively for charitable, scientific,...

  6. 48 CFR 215.404-72 - Modified weighted guidelines method for nonprofit organizations other than FFRDCs.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... guidelines method for nonprofit organizations other than FFRDCs. 215.404-72 Section 215.404-72 Federal... guidelines method for nonprofit organizations other than FFRDCs. (a) Definition. As used in this subpart, a nonprofit organization is a business entity— (1) That operates exclusively for charitable, scientific,...

  7. 48 CFR 215.404-72 - Modified weighted guidelines method for nonprofit organizations other than FFRDCs.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... guidelines method for nonprofit organizations other than FFRDCs. 215.404-72 Section 215.404-72 Federal... guidelines method for nonprofit organizations other than FFRDCs. (a) Definition. As used in this subpart, a nonprofit organization is a business entity— (1) That operates exclusively for charitable, scientific,...

  8. The Nonprofit Clinic at the University of Pittsburgh: Preparing Students for Transition to Professional Settings

    ERIC Educational Resources Information Center

    Kearns, Kevin P.

    2014-01-01

    The Nonprofit Clinic at the University of Pittsburgh gives graduate students the opportunity to serve as management consultants to nonprofit organizations. This article describes the learning objectives, logistics, and outcomes of the Nonprofit Clinic. Bloom's 1956 taxonomy of learning objectives is employed to assess learning outcomes.

  9. 25 CFR 276.16 - Subgrants and subcontracts to non-profit organizations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Subgrants and subcontracts to non-profit organizations... Subgrants and subcontracts to non-profit organizations. The uniform administrative requirements in this part... subgrants or subcontracts made to non-profit organizations....

  10. 13 CFR 120.820 - CDC non-profit status and good standing.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false CDC non-profit status and good... CDC non-profit status and good standing. A CDC must be a non-profit corporation, except that for-profit CDCs certified by SBA prior to January 1, 1987 may retain their certifications. An SBIC may...

  11. 32 CFR 37.710 - What standards do I include for purchasing systems of nonprofit organizations?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... governmental organization. (2) 32 CFR 32.40 through 32.49 if the participant is a nonprofit organization other... systems of nonprofit organizations? 37.710 Section 37.710 National Defense Department of Defense OFFICE OF... standards do I include for purchasing systems of nonprofit organizations? (a) So as not to force...

  12. 32 CFR 37.710 - What standards do I include for purchasing systems of nonprofit organizations?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... governmental organization. (2) 32 CFR 32.40 through 32.49 if the participant is a nonprofit organization other... systems of nonprofit organizations? 37.710 Section 37.710 National Defense Department of Defense OFFICE OF... standards do I include for purchasing systems of nonprofit organizations? (a) So as not to force...

  13. 10 CFR 603.915 - Access to a nonprofit participant's records.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... State or local governmental organization; (b) 10 CFR 600.153(e), for a participant that is a nonprofit organization. The same requirement applies to any GOCO or FFRDC, even though nonprofit GOCOs and FFRDCs are... 10 Energy 4 2010-01-01 2010-01-01 false Access to a nonprofit participant's records....

  14. 77 FR 68138 - Notice of Proposed Information Collection: Comment Request; Eligibility of a Nonprofit...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-15

    ... URBAN DEVELOPMENT Notice of Proposed Information Collection: Comment Request; Eligibility of a Nonprofit... also lists the following information: Title of Proposal: Eligibility of a Nonprofit Corporation/Housing... information and proposed use: The information collected on the ``Eligibility of a Nonprofit...

  15. 7 CFR 1260.113 - Established national nonprofit industry-governed organizations.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 10 2011-01-01 2011-01-01 false Established national nonprofit industry-governed... national nonprofit industry-governed organizations. Established national nonprofit industry-governed... directors representing the cattle or beef industry on a national basis; and (c) Were active and...

  16. 7 CFR 1260.113 - Established national nonprofit industry-governed organizations.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 10 2013-01-01 2013-01-01 false Established national nonprofit industry-governed... national nonprofit industry-governed organizations. Established national nonprofit industry-governed... directors representing the cattle or beef industry on a national basis; and (c) Have been active and...

  17. 7 CFR 1260.113 - Established national nonprofit industry-governed organizations.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Established national nonprofit industry-governed... national nonprofit industry-governed organizations. Established national nonprofit industry-governed... directors representing the cattle or beef industry on a national basis; and (c) Were active and...

  18. 7 CFR 1260.113 - Established national nonprofit industry-governed organizations.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 10 2012-01-01 2012-01-01 false Established national nonprofit industry-governed... national nonprofit industry-governed organizations. Established national nonprofit industry-governed... directors representing the cattle or beef industry on a national basis; and (c) Were active and...

  19. 7 CFR 1260.113 - Established national nonprofit industry-governed organizations.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 10 2014-01-01 2014-01-01 false Established national nonprofit industry-governed... national nonprofit industry-governed organizations. Established national nonprofit industry-governed... directors representing the cattle or beef industry on a national basis; and (c) Have been active and...

  20. 5 CFR 300.403 - When commercial recruiting firms and nonprofit employment services may be used.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... nonprofit employment services may be used. 300.403 Section 300.403 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS EMPLOYMENT (GENERAL) Use of Commercial Recruiting Firms and Nonprofit Employment Services § 300.403 When commercial recruiting firms and nonprofit employment...

  1. 5 CFR 300.403 - When commercial recruiting firms and nonprofit employment services may be used.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... nonprofit employment services may be used. 300.403 Section 300.403 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS EMPLOYMENT (GENERAL) Use of Commercial Recruiting Firms and Nonprofit Employment Services § 300.403 When commercial recruiting firms and nonprofit employment...

  2. Does Government Funding Alter Nonprofit Governance? Evidence from New York City Nonprofit Contractors

    ERIC Educational Resources Information Center

    O'Regan, Katherine; Oster, Sharon

    2002-01-01

    Government contracting has raised a collection of issues with respect to adequate oversight and accountability. This paper explores one avenue through which contracting agencies may achieve these tasks: through the governance practices of the contractor's board. Oversight and monitoring are a board's key responsibilities, and influencing a board's…

  3. Why nonprofits? Hospitals and the future of American health care.

    PubMed

    Gray, B H

    1992-01-01

    The future of the nonprofit hospital depends on its relationship to the for-profit and governmental sectors of our economy. A decade ago, the primary challenge came from the growing investor-owned hospital companies. Nonprofit hospitals' responses--both competitive and imitative--led to new challenges from government regarding tax-exempt status. The reasons underlying this challenge include the growing commercialism of health care, the nation's failure to deal directly with the problem of the uninsured, and the lack of a coherent theory of tax exemption. Although hospitals are likely to retain exemptions from federal taxation, challenges to local tax exemptions are likely to continue. Strategies that hospitals pursue for competitive purposes may undercut their legitimacy as tax-exempt institutions, but several groups are working to address the issue.

  4. Competitive spillovers across non-profit and for-profit nursing homes.

    PubMed

    Grabowski, David C; Hirth, Richard A

    2003-01-01

    The importance of non-profit institutions in the health care sector has generated a vast empirical literature examining quality differences between non-profit and for-profit nursing homes. Recent theoretical work has emphasized that much of this empirical literature is flawed in that previous studies rely solely on dummy variables to capture the effects of ownership rather than accounting for the share of non-profit nursing homes in the market. This analysis considers whether competitive spillovers from non-profits lead to higher quality in for-profit nursing homes. Using instrumental variables to account for the potential endogeneity of non-profit market share, this study finds that an increase in non-profit market share improves for-profit and overall nursing home quality. These findings are consistent with the hypothesis that non-profits serve as a quality signal for uninformed nursing home consumers.

  5. Nonprofit Human Milk Banking in the United States.

    PubMed

    Updegrove, Kimberly

    2013-01-01

    Human milk, widely understood to be beneficial for infants, can be lifesaving for preterm neonates, especially in reducing the risk of necrotizing enterocolitis. Donor human milk (DHM) is an option when mothers are unable to provide milk or have an inadequate supply for their infants. Nonprofit donor human milk banks are established to provide safe, processed human milk from milk donated by healthy lactating mothers who have undergone a rigorous screening process. These milk banks, operating under the auspices of the Human Milk Banking Association of North America, obtain, process, and dispense human milk under strict guidelines set by the association. Increasing the supply of donor human milk to meet a dramatic increase in demand poses a significant challenge for nonprofit milk banks. Efforts to increase supply nationwide include education of providers, use of social media to engage potential donors, and outreach to news media. In parallel, milk banks are establishing regional depots to collect donations, and additional milk banks are being developed. This article describes the current nonprofit milk bank industry in the United States, its challenges, and its future prospects. PMID:23895257

  6. Managing Change in the Nonprofit Sector: Lessons from the Evolution of Five Independent Research Libraries. Jossey-Bass Nonprofit Sector Series.

    ERIC Educational Resources Information Center

    Bergman, Jed I.; And Others

    This book presents a historical review of five private research libraries in the United States and analyzes how these five nonprofit organizations managed the pressures of change that all nonprofits face. Part one contains five case studies: (1) the Huntington Library, Art Collections, and Botanical Gardens; (2) the Pierpont Morgan Library; (3)…

  7. The Art of Trusteeship: The Nonprofit Board Member's Guide to Effective Governance. The Jossey-Bass Nonprofit and Public Management Series.

    ERIC Educational Resources Information Center

    Widmer, Candace; Houchin, Susan

    This book is a practical and down-to-earth guide to help board members of nonprofit organizations fulfill their responsibilities from developing a mission statement to assessing the success of the organization or the board. The approach can be used by trustees from any type of nonprofit organization, whatever its mission, membership, or size. The…

  8. Shifting from Empowered Agencies to Empowered People: Neighbours, Inc.

    ERIC Educational Resources Information Center

    Walker, Pam; Cory, Rebecca

    This report describes Neighbours, Inc., a nonprofit organization based in Franklin Park, New Jersey, that offers individualized supports for people with disabilities. In addition to the CEO and the director, the agency employs five advisors. These advisors each work to coordinate support for between five and seven people. Advisors, who typically…

  9. Advancing the Message: Tips and Suggestions for Communications People in Child Welfare Agencies.

    ERIC Educational Resources Information Center

    Layton, Mary J.

    Nonprofit agencies involved in child welfare are increasingly interested in generating publicity for their work and improving their organization's public image. This booklet compiles information, tips, and resources helpful to public relations and communications professionals and agency personnel responsible for handling media relations for child…

  10. 34 CFR 682.414 - Records, reports, and inspection requirements for guaranty agency programs.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... private nonprofit lenders. (iii) Commercial financial institutions (banks, savings and loan associations... LOAN (FFEL) PROGRAM Administration of the Federal Family Education Loan Programs by a Guaranty Agency...) The guaranty agency shall maintain current, complete, and accurate records of each loan that it...

  11. Nonprofit health systems: a promising new class of corporate citizen.

    PubMed

    Longest, Beaufort B

    Leading nonprofit health systems are demonstrating that communities can benefit from the emergence of this new class of corporate citizens. Just as the business sector has produced many good corporate citizens to the great advantage of American society, health systems with sufficient financial and organizational gravitas increasingly are assuming these roles, and in so doing, are making positive differences in their communities. More system leaders, however, must find compelling reasons to assume these demanding roles. They also must learn how to play citizenship roles more fully and effectively if the potential social good available through health systems' corporate citizenship is to be realized.

  12. The need for strategic tax planning among nonprofit hospitals.

    PubMed

    Smith, Pamela C

    2005-01-01

    Strategic tax planning issues are important to the nonprofit health care sector, despite its philanthropic mission. The consolidation of the industry has led management to fight for resources and develop alternative strategies for raising money. When management evaluates alternative collaborative structures to increase efficiency, the impact on governance structures must also be considered. The increased governmental scrutiny of joint ventures within the health care sector warrants management's attention as well. The financial incentives must be considered, along with the various tax policy implications of cross-sector collaborations. PMID:18973000

  13. 37 CFR 201.24 - Warning of copyright for software lending by nonprofit libraries.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... (title 17, United States Code) governs the reproduction, distribution, adaptation, public performance... and for nonprofit purposes. Any person who makes an unauthorized copy or adaptation of the...

  14. 37 CFR 201.24 - Warning of copyright for software lending by nonprofit libraries.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... (title 17, United States Code) governs the reproduction, distribution, adaptation, public performance... and for nonprofit purposes. Any person who makes an unauthorized copy or adaptation of the...

  15. 37 CFR 201.24 - Warning of copyright for software lending by nonprofit libraries.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... (title 17, United States Code) governs the reproduction, distribution, adaptation, public performance... and for nonprofit purposes. Any person who makes an unauthorized copy or adaptation of the...

  16. 37 CFR 201.24 - Warning of copyright for software lending by nonprofit libraries.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... (title 17, United States Code) governs the reproduction, distribution, adaptation, public performance... and for nonprofit purposes. Any person who makes an unauthorized copy or adaptation of the...

  17. 37 CFR 201.24 - Warning of copyright for software lending by nonprofit libraries.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... (title 17, United States Code) governs the reproduction, distribution, adaptation, public performance... and for nonprofit purposes. Any person who makes an unauthorized copy or adaptation of the...

  18. Do nonprofit HMOs eliminate racial disparities in cardiac care?

    PubMed

    O'Connell, Lenahan; Brown, Samuel L

    2003-01-01

    African-Americans have far less access to treatment for heart disease than similar white Americans. In this article, we explore the sector difference theory hypothesis that treatment provided by a nonprofit Medicaid managed care plan can reduce or even eliminate the race gap. Specifically, we compare the treatment offered to patients in for-profit Medicaid managed care programs to the treatment offered to similar patients in nonprofit Medicaid managed care programs. Data are from the Maryland Health Services Cost Review Commission and cover all patients discharged from hospitals in Maryland during calendar year 1998 with principal diagnoses indicating diseases of the circulatory system (ICD-9-CM codes 390 through 459) or chest pain (ICD-9-CM codes 786.50 through 786.52 and code 786.59). African-Americans were significantly less likely to receive the three treatments of interest, even after controlling for principal diagnosis, blood pressure, co-morbidities, and age. In regard to African-American access to treatment, there were no significant differences between the sectors.

  19. Uniform administrative requirements for grants and agreements with institutions of higher education, hospitals and other non-profit organizations--OMB. Final revision to OMB circular A-110.

    PubMed

    1993-11-29

    Office of Management and Budget (OMB) Circular A-110 provides standards for obtaining consistency and uniformity among Federal agencies in the administration of grants and agreements with institutions of higher education, hospitals, and other non-profit organizations. OMB issued Circular A-110 in 1976 and, except for a minor revision in February 1987, the Circular contains its original provisions. To update the Circular, OMB established an interagency task force to review the Circular. The task force solicited suggestions for changes to the Circular from university groups, non-profit organizations and other interested parties and compared, for consistency, the provisions of similar provisions applied to State and local governments. The revised Circular reflects the results of these efforts.

  20. Derivative financial instruments and nonprofit health care providers.

    PubMed

    Stewart, Louis J; Owhoso, Vincent

    2004-01-01

    This article examines the extent of derivative financial instrument use among US nonprofit health systems and the impact of these financial instruments on their cash flows, reported operating results, and financial risks. Our examination is conducted through a case study of New Jersey hospitals and health systems. We review the existing literature on interest rate derivative instruments and US hospitals and health systems. This literature describes the design of these derivative financial instruments and the theoretical benefits of their use by large health care provider organizations. Our contribution to the literature is to provide an empirical evaluation of derivative financial instruments usage among a geographically limited sample of US nonprofit health systems. We reviewed the audited financial statements of the 49 community hospitals and multi-hospital health systems operating in the state of New Jersey. We found that 8 percent of New Jersey's nonprofit health providers utilized interest rate derivatives with an aggregate principle value of $229 million. These derivative users combine interest rate swaps and caps to lower the effective interest costs of their long-term debt while limiting their exposure to future interest rate increases. In addition, while derivative assets and liabilities have an immaterial balance sheet impact, derivative related gains and losses are a material component of their reported operating results. We also found that derivative usage among these four health systems was responsible for generating positive cash flows in the range of 1 percent to 2 percent of their total 2001 cash flows from operations. As a result of our admittedly limited samples we conclude that interest rate swaps and caps are effective risk management tools. However, we also found that while these derivative financial instruments are useful hedges against the risks of issuing long-term financing instruments, they also expose derivative users to credit, contract

  1. Derivative financial instruments and nonprofit health care providers.

    PubMed

    Stewart, Louis J; Owhoso, Vincent

    2004-01-01

    This article examines the extent of derivative financial instrument use among US nonprofit health systems and the impact of these financial instruments on their cash flows, reported operating results, and financial risks. Our examination is conducted through a case study of New Jersey hospitals and health systems. We review the existing literature on interest rate derivative instruments and US hospitals and health systems. This literature describes the design of these derivative financial instruments and the theoretical benefits of their use by large health care provider organizations. Our contribution to the literature is to provide an empirical evaluation of derivative financial instruments usage among a geographically limited sample of US nonprofit health systems. We reviewed the audited financial statements of the 49 community hospitals and multi-hospital health systems operating in the state of New Jersey. We found that 8 percent of New Jersey's nonprofit health providers utilized interest rate derivatives with an aggregate principle value of $229 million. These derivative users combine interest rate swaps and caps to lower the effective interest costs of their long-term debt while limiting their exposure to future interest rate increases. In addition, while derivative assets and liabilities have an immaterial balance sheet impact, derivative related gains and losses are a material component of their reported operating results. We also found that derivative usage among these four health systems was responsible for generating positive cash flows in the range of 1 percent to 2 percent of their total 2001 cash flows from operations. As a result of our admittedly limited samples we conclude that interest rate swaps and caps are effective risk management tools. However, we also found that while these derivative financial instruments are useful hedges against the risks of issuing long-term financing instruments, they also expose derivative users to credit, contract

  2. Legitimacy, trustee incentives, and board processes: the case of public and private non-profit nursing homes.

    PubMed

    Dewaelheyns, Nico; Eeckloo, Kristof; Van Hulle, Cynthia

    2011-01-01

    Using a unique data set, this study explores how type of ownership (government/private) is related to processes of governance. The findings suggest that the neo-institutional perspective and the self-interest rationale of the agency perspective are helpful in explaining processes of governance in both government- and privately owned non-profit organizations. Due to adverse incentives and the quest for legitimacy, supervising governance bodies within local government-owned non-profit institutions pay relatively less attention to the development of high quality supervising bodies and delegate little to management. Our findings also indicate that governance processes in private institutions are more aligned with the business model and that this alignment is likely driven by a concern to improve decision making. By contrast, our data also suggest that in local government-owned institutions re-election concerns of politicians-trustees are an important force in the governance processes of these institutions. In view of these adverse incentives - in contrast to the case of private organizations - a governance code is unlikely to entail much improvement in government-owned organizations.

  3. 48 CFR 35.015 - Contracts for research with educational institutions and nonprofit organizations.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... CONTRACTING 35.015 Contracts for research with educational institutions and nonprofit organizations. (a... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Contracts for research with educational institutions and nonprofit organizations. 35.015 Section 35.015 Federal...

  4. Training in Portuguese Non-Profit Organizations: The Quest towards Professionalization

    ERIC Educational Resources Information Center

    Carvalho, Ana; Melo, Solange; Ferreira, Ana Paula

    2016-01-01

    The non-profit sector is increasingly important, both in terms of the services rendered to society and level of employment provided. As part of a move towards the professionalization of the sector, training is seen as a vital tool for capacity building. Although the training practices of non-profits are fairly well documented in countries like…

  5. 10 CFR 603.620 - Financial management standards for nonprofit participants.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Financial Matters § 603.620 Financial management standards for nonprofit participants. So as not to force system changes for any State, local government, institution of higher education, or other nonprofit.... Specifically, the requirements are those in: (a) 10 CFR 600.220 for State and local governments; and (b) 10...

  6. 32 CFR 37.635 - What cost principles do I require a nonprofit participant to use?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Participants' Financial, Property, and Purchasing Systems Financial Matters § 37.635 What cost principles do I require a nonprofit participant to use? So as not to force financial system changes for any nonprofit... if the participant is an institution of higher education. 3 See footnote 2 to § 37.635(a). (c) 45...

  7. Partners in Public Service: Government and the Nonprofit Sector in the American Welfare State.

    ERIC Educational Resources Information Center

    Salamon, Lester M.; And Others

    This project undertook the following: (1) examination of the scope and structure of the private, nonprofit sector in the United States; (2) analysis of the patterns of spending by Federal, State, and local governments in fields where nonprofit organizations are active; and (3) evaluation of the impact of changes in government policy on the…

  8. 48 CFR 215.404-72 - Modified weighted guidelines method for nonprofit organizations other than FFRDCs.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... guidelines method for nonprofit organizations other than FFRDCs. 215.404-72 Section 215.404-72 Federal... METHODS AND CONTRACT TYPES CONTRACTING BY NEGOTIATION Contract Pricing 215.404-72 Modified weighted guidelines method for nonprofit organizations other than FFRDCs. (a) Definition. As used in this subpart,...

  9. Nonprofit Organizations and Outcome Measurement: From Tracking Program Activities to Focusing on Frontline Work

    ERIC Educational Resources Information Center

    Benjamin, Lehn M.

    2012-01-01

    Why do we continue to see evidence that nonprofit staff feel like outcome measurement is missing important aspects of their work? Based on an analysis of over 1,000 pages of material in 10 outcome measurement guides and a focused literature review of frontline work in three types of nonprofit organizations, this article shows that existing outcome…

  10. Non-Profit Child Care: A Powerful Worldwide Movement. An Exchange International Trend Report.

    ERIC Educational Resources Information Center

    Neugebauer, Roger

    2000-01-01

    Examines nonprofit child care in the United States and its role in various other nations. Focuses on the legal status of various types of for-profit and nonprofit U.S. centers and centers in Canada, Russia, Namibia, Malaysia, Sweden, Uruguay, Croatia, Japan, Australia, Hungary, Kenya, Singapore, Lithuania, Bangladesh, and Tanzania. (KB)

  11. Museums and Other Nonprofits in the Current Recession: A Story of Resilience, Innovation, and Survival

    ERIC Educational Resources Information Center

    Geller, Stephanie Lessans; Salamon, Lester M.

    2010-01-01

    This article presents the results of a nationwide survey conducted in the spring of 2009 that examined the impacts of the current recession on nonprofit organizations, including museums. The survey identified a host of negative effects that nonprofits have been experiencing as a result of the recession, including reduced organizational revenues,…

  12. 7 CFR 3560.659 - Sale or transfer to nonprofit organizations and public bodies.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... public bodies. 3560.659 Section 3560.659 Agriculture Regulations of the Department of Agriculture... Housing Preservation § 3560.659 Sale or transfer to nonprofit organizations and public bodies. (a) Sales... housing project to a nonprofit organization or public body, two independent appraisals will be...

  13. 7 CFR 3560.659 - Sale or transfer to nonprofit organizations and public bodies.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... public bodies. 3560.659 Section 3560.659 Agriculture Regulations of the Department of Agriculture... Housing Preservation § 3560.659 Sale or transfer to nonprofit organizations and public bodies. (a) Sales... housing project to a nonprofit organization or public body, two independent appraisals will be...

  14. 34 CFR Appendix B to Subpart L of... - Ratio Methodology for Private Non-Profit Institutions

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 34 Education 3 2010-07-01 2010-07-01 false Ratio Methodology for Private Non-Profit Institutions B Appendix B to Subpart L of Part 668 Education Regulations of the Offices of the Department of Education... Private Non-Profit Institutions EC15NO91.218 ER25NO97.018 ER25NO97.019...

  15. 10 CFR 603.620 - Financial management standards for nonprofit participants.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Financial management standards for nonprofit participants... Financial Matters § 603.620 Financial management standards for nonprofit participants. So as not to force... organization, expenditure-based TIA requirements for the financial management system of any...

  16. Evaluating the Impact of the Administrator and Administrative Structure of Online Programs at Nonprofit Private Colleges

    ERIC Educational Resources Information Center

    Hoey, Rebecca; McCracken, Fawn; Gehrett, Matt; Snoeyink, Rick

    2014-01-01

    Nonprofit private colleges lag behind their public and for-profit counterparts in offering online programs. Many nonprofit private colleges affiliated with the Council for Christian Colleges & Universities (CCCU) launched their first online programs within the past five years. As a result, administrative structures to manage online programs at…

  17. 32 CFR 37.665 - Must I require nonprofit participants to have periodic audits?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Participants' Financial, Property, and Purchasing Systems Financial Matters § 37.665 Must I require nonprofit... to § 37.635(a). (a) 32 CFR 33.26 for State and local governments; and (b) 32 CFR 32.26 for other... from the definition of “recipient” in 32 CFR part 32, because nonprofit GOCOs and FFRDCs are subject...

  18. 32 CFR 37.665 - Must I require nonprofit participants to have periodic audits?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... Participants' Financial, Property, and Purchasing Systems Financial Matters § 37.665 Must I require nonprofit... to § 37.635(a). (a) 32 CFR 33.26 for State and local governments; and (b) 32 CFR 32.26 for other... from the definition of “recipient” in 32 CFR part 32, because nonprofit GOCOs and FFRDCs are subject...

  19. 32 CFR 37.665 - Must I require nonprofit participants to have periodic audits?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Participants' Financial, Property, and Purchasing Systems Financial Matters § 37.665 Must I require nonprofit... to § 37.635(a). (a) 32 CFR 33.26 for State and local governments; and (b) 32 CFR 32.26 for other... from the definition of “recipient” in 32 CFR part 32, because nonprofit GOCOs and FFRDCs are subject...

  20. 32 CFR 37.665 - Must I require nonprofit participants to have periodic audits?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... Participants' Financial, Property, and Purchasing Systems Financial Matters § 37.665 Must I require nonprofit... to § 37.635(a). (a) 32 CFR 33.26 for State and local governments; and (b) 32 CFR 32.26 for other... from the definition of “recipient” in 32 CFR part 32, because nonprofit GOCOs and FFRDCs are subject...

  1. 32 CFR 37.665 - Must I require nonprofit participants to have periodic audits?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... Participants' Financial, Property, and Purchasing Systems Financial Matters § 37.665 Must I require nonprofit... to § 37.635(a). (a) 32 CFR 33.26 for State and local governments; and (b) 32 CFR 32.26 for other... from the definition of “recipient” in 32 CFR part 32, because nonprofit GOCOs and FFRDCs are subject...

  2. 48 CFR 52.226-6 - Promoting excess food donation to nonprofit organizations.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 2 2011-10-01 2011-10-01 false Promoting excess food... Text of Provisions and Clauses 52.226-6 Promoting excess food donation to nonprofit organizations. As prescribed in 26.404, insert the following clause: PROMOTING EXCESS FOOD DONATION TO NONPROFIT...

  3. 48 CFR 52.226-6 - Promoting excess food donation to nonprofit organizations.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Promoting excess food... Text of Provisions and Clauses 52.226-6 Promoting excess food donation to nonprofit organizations. As prescribed in 26.404, insert the following clause: PROMOTING EXCESS FOOD DONATION TO NONPROFIT...

  4. 48 CFR 52.226-6 - Promoting excess food donation to nonprofit organizations.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 2 2014-10-01 2014-10-01 false Promoting excess food... Text of Provisions and Clauses 52.226-6 Promoting excess food donation to nonprofit organizations. As prescribed in 26.404, insert the following clause: Promoting Excess Food Donation to Nonprofit...

  5. 48 CFR 52.226-6 - Promoting excess food donation to nonprofit organizations.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 2 2012-10-01 2012-10-01 false Promoting excess food... Text of Provisions and Clauses 52.226-6 Promoting excess food donation to nonprofit organizations. As prescribed in 26.404, insert the following clause: PROMOTING EXCESS FOOD DONATION TO NONPROFIT...

  6. 34 CFR 361.31 - Cooperative agreements with private nonprofit organizations.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Administration § 361.31 Cooperative agreements with private nonprofit organizations. The State plan must describe... 34 Education 2 2010-07-01 2010-07-01 false Cooperative agreements with private nonprofit organizations. 361.31 Section 361.31 Education Regulations of the Offices of the Department of...

  7. 10 CFR 603.705 - Standards for purchasing systems of nonprofit organizations.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... governmental organization. (b) 10 CFR 600.140 through 10 CFR 600.149, if the participant is a nonprofit organization other than a GOCO or FFRDC that is excepted from the definition of “recipient” in 10 CFR 600.101... Purchasing § 603.705 Standards for purchasing systems of nonprofit organizations. So as not to force...

  8. 8 CFR 319.6 - United States nonprofit organizations engaged abroad in disseminating information which...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false United States nonprofit organizations... following have been determined to be U.S. incorporated nonprofit organizations principally engaged in... PERSONS WHO MAY BE NATURALIZED: SPOUSES OF UNITED STATES CITIZENS § 319.6 United States...

  9. 48 CFR 35.015 - Contracts for research with educational institutions and nonprofit organizations.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... CONTRACTING 35.015 Contracts for research with educational institutions and nonprofit organizations. (a... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Contracts for research with educational institutions and nonprofit organizations. 35.015 Section 35.015 Federal...

  10. 32 CFR 37.690 - How are nonprofit participants to manage real property and equipment?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ..., the requirements are those in: (a) 32 CFR 33.31 and 33.32, for participants that are States and local governmental organizations. (b) 32 CFR 32.32 and 32.33, for other nonprofit participants, with the exception of nonprofit GOCOs and FFRDCs that are exempted from the definition of “recipient” in 32 CFR part 32....

  11. The Quiet Crisis: The Impact of the Economic Downturn on the Nonprofit Sector

    ERIC Educational Resources Information Center

    Bridgeland, John M.; McNaught, Mary; Reed, Bruce; Dunkelman, Marc

    2009-01-01

    This report was written to shine a spotlight on the under-reported plight of America's nonprofit organizations and to make recommendations for how the nation can respond. In the wake of the economic downturn, hospitals, nursing homes, nursery schools, senior centers, soup kitchens, and other nonprofit organizations have been hit by a triple…

  12. 7 CFR Exhibit B to Subpart L of... - Section 515 Nonprofit Set Aside (NPSA)

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... subpart must continue to meet all loan making requirements of 7 CFR part 3560, subpart B. B. A separate... organizations is contained in 7 CFR 3560.56. Limited partnerships, with a nonprofit general partner, do not...; and B. Is a private organization that has nonprofit, tax exempt status under section 501(c)(3)...

  13. Impact of Sarbanes-Oxley and IRS Form 990 on Nonprofit Organizations in Pennsylvania

    ERIC Educational Resources Information Center

    Kisow, Matthew R.

    2011-01-01

    The Sarbanes-Oxley Act, an attempt to reform publicly traded companies that suffered from a series of scandalous failures in the late 1990's, did not apply to nonprofit organizations. Several high-profile scandals which occurred in the nonprofit sector between 1996 and 2002 led lawmakers to make several unsuccessful attempts at mandating that the…

  14. Public–nonprofit partnership performance in a disaster context: the case of Haiti.

    PubMed

    Nolte, Isabella M; Boenigk, Silke

    2011-01-01

    During disasters, partnerships between public and nonprofit organizations are vital to provide fast relief to affected communities. In this article, we develop a process model to support a performance evaluation of such intersectoral partnerships. The model includes input factors, organizational structures, outputs and the long-term outcomes of public–nonprofit partnerships. These factors derive from theory and a systematic literature review of emergency, public, nonprofit, and network research. To adapt the model to a disaster context, we conducted a case study that examines public and nonprofit organizations that partnered during the 2010 Haiti earthquake. The case study results show that communication, trust, and experience are the most important partnership inputs; the most prevalent governance structure of public–nonprofit partnerships is a lead organization network. Time and quality measures should be considered to assess partnership outputs, and community, network, and organizational actor perspectives must be taken into account when evaluating partnership outcomes.

  15. Cost principles for nonprofit organizations--Office of Management and Budget. Notice.

    PubMed

    1983-01-24

    This notice offers interested parties an opportunity to comment on a proposed revision to Circular A-122, "Cost Principles for Nonprofit Organizations." The proposed revision establishes special provisions for costs related to political advocacy. Similar revisions are being simultaneously proposed for civilian and defense contractors through appropriate actions by the Department of Defense, NASA and GSA, the three agencies with authority to issue procurement regulations. The purpose of these proposals is to ensure that federal tax dollars are not used, directly or indirectly, for the support of political advocacy. Over the past 25 years, the volume of federal activity conducted through grantees and contractors has dramatically grown. Sound management of federal grants and contracts has correspondingly gained in importance. The responsibility of the President through OMB to improve the management of the executive branch of government with a view to efficient and economical service, and to fulfill other statutory and constitutional responsibilities, extends to issues of grant and contract management no less than to issues of direct federal activity. PMID:10259804

  16. 41 CFR 102-74.70 - Are commercial vendors and nonprofit organizations required to operate vending facilities by...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... and nonprofit organizations required to operate vending facilities by permit or contractual... Management Concession Services § 102-74.70 Are commercial vendors and nonprofit organizations required to operate vending facilities by permit or contractual arrangement? Commercial vendors and...

  17. 75 FR 28815 - Application and Re-certification Packages for Approval of Nonprofit Organizations in FHA Activities

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-24

    ... URBAN DEVELOPMENT Application and Re-certification Packages for Approval of Nonprofit Organizations in... public comments on the subject proposal. In general, a nonprofit organization must be HUD-approved and meet specific requirements to maintain approval and remain on the Nonprofit Organization Roster...

  18. Using Promotores Programs to Improve Latino Health Outcomes: Implementation Challenges for Community-based Nonprofit Organizations.

    PubMed

    Twombly, Eric C; Holtz, Kristen D; Stringer, Kimberly

    2012-05-01

    Promotores are community lay health workers, who provide outreach and services to Latinos. Little research on the promotores programs exists and the focus of this article is to identify the challenges faced by community-based nonprofits when implementing promotores programs. To explore this type of program telephone interviews were conducted with ten promotores academic experts and nonprofit executives. The results suggest that implementation challenges fall into three major categories: the lack of standardized information on promotores programs, labor issues, and organizational costs. Future recommendations are made which highlight promotores recruitment and retention strategies, and the development of a clearinghouse of programmatic implementation information for community-based nonprofits.

  19. How nonprofits matter in American medicine, and what to do about it.

    PubMed

    Schlesinger, Mark; Gray, Bradford H

    2006-01-01

    Skeptics question nonprofit health care on the grounds that nonprofits fail to distinguish themselves from their for-profit counterparts and do not reliably provide community benefits commensurate with their tax subsidies. Drawing on the most recent and comprehensive evidence, we assess these charges, judging them to be either wrong or incomplete. Although conventional critiques are therefore unconvincing, there are nonetheless important challenges facing the nonprofit sector in American medicine. To address these, we propose reformulating ownership-related policies to define both the appropriate forms of community benefit and the appropriate mix of ownership in terms of local markets and communities.

  20. Message content of alcohol moderation TV commercials: impact of corporate versus nonprofit sponsorship.

    PubMed

    Lavack, A M

    1999-01-01

    This content analysis examines a sample of 203 alcohol-related North American TV commercials dealing with alcohol moderation and driving under the influence (DUI), in order to determine whether the type of ad sponsor has an impact on the message content. Corporate sponsors, such as breweries and distillers, are compared to nonprofit sponsors such as governments and nonprofit organizations. Findings show that ads from corporate sponsors are less likely to make mention of threats or negative consequences, and are also less likely to use fear arousal. However, DUI/alcohol moderation ads from corporate sponsors and nonprofit sponsors do not differ in the degree to which they use humor or positive approaches.

  1. Health care reform and Connecticut's non-profit hospitals.

    PubMed

    Cohen, Jeffrey R; Gerrish, William; Galvin, J Robert

    2010-01-01

    The recent federal Health Care Reform Act signed into law by President Obama is expected to lead to greater patient volumes at non-profit hospitals in Connecticut (and throughout the country). The financial implications for these hospitals depend on how the costs per patient are expected to change in response to the anticipated higher patient volumes. Using a regression analysis of costs with annual data on 30 Connecticut hospitals over the period 2006 to 2008, we find that there are considerable differences between outpatient and inpatient unit cost structures at these hospitals. Based on the results of our analysis, and assuming health care reform leads to an overall increase in the number of outpatients, we would expect Connecticut hospitals to experience lower costs per outpatient treated (economies of scale). On the other hand, an influx of additional inpatients would be expected to raise unit costs (diseconomies of scale). After controlling for other cost determinants, we find that the marginal cost of an inpatient is about $8,000 while the marginal cost of an outpatient is about $44. This disparity may provide an explanation for our finding that the effect of additional patient volumes overall (combining inpatient and outpatient) is an increase in hospitals' unit costs. PMID:21294435

  2. Health care reform and Connecticut's non-profit hospitals.

    PubMed

    Cohen, Jeffrey R; Gerrish, William; Galvin, J Robert

    2010-01-01

    The recent federal Health Care Reform Act signed into law by President Obama is expected to lead to greater patient volumes at non-profit hospitals in Connecticut (and throughout the country). The financial implications for these hospitals depend on how the costs per patient are expected to change in response to the anticipated higher patient volumes. Using a regression analysis of costs with annual data on 30 Connecticut hospitals over the period 2006 to 2008, we find that there are considerable differences between outpatient and inpatient unit cost structures at these hospitals. Based on the results of our analysis, and assuming health care reform leads to an overall increase in the number of outpatients, we would expect Connecticut hospitals to experience lower costs per outpatient treated (economies of scale). On the other hand, an influx of additional inpatients would be expected to raise unit costs (diseconomies of scale). After controlling for other cost determinants, we find that the marginal cost of an inpatient is about $8,000 while the marginal cost of an outpatient is about $44. This disparity may provide an explanation for our finding that the effect of additional patient volumes overall (combining inpatient and outpatient) is an increase in hospitals' unit costs.

  3. Nonprofit pharma: solutions to what ails the industry.

    PubMed

    Moos, W H; Kodukula, K

    2011-01-01

    Nonprofit organizations (NPOs) play an increasingly important role providing solutions to the significant challenges faced today by both large pharmaceutical and smaller biotechnology companies, not to mention academia. NPOs chartered for the public benefit are common in the USA and in selected other parts of the world. SRI International, originally founded as the Stanford Research Institute in 1946, is one of the largest and most successful independent NPOs. To provide a perspective on NPO business models, a number of SRI case studies spanning a broad range of technical and business initiatives will be summarized, including basic and contract research, discovery and development of new drugs and biologics, pharmaceutical and biotech research and development and contract services, technology pivots, company spin-ins and spin-outs, and the creation of new NPOs. How to bridge the National Institute of Health's "Valley of Death" and how to navigate the Food and Drug Administration's "Critical Path" will be discussed. We conclude with lessons learned about collaborations and routes to commercialization, along with food for thought for bioscience companies and outsourcing participants. Throughout, we attempt to explain why the role of NPOs is important to both the scientific and business communities and to patients and caregivers. PMID:21728955

  4. Nonprofit pharma: solutions to what ails the industry.

    PubMed

    Moos, W H; Kodukula, K

    2011-01-01

    Nonprofit organizations (NPOs) play an increasingly important role providing solutions to the significant challenges faced today by both large pharmaceutical and smaller biotechnology companies, not to mention academia. NPOs chartered for the public benefit are common in the USA and in selected other parts of the world. SRI International, originally founded as the Stanford Research Institute in 1946, is one of the largest and most successful independent NPOs. To provide a perspective on NPO business models, a number of SRI case studies spanning a broad range of technical and business initiatives will be summarized, including basic and contract research, discovery and development of new drugs and biologics, pharmaceutical and biotech research and development and contract services, technology pivots, company spin-ins and spin-outs, and the creation of new NPOs. How to bridge the National Institute of Health's "Valley of Death" and how to navigate the Food and Drug Administration's "Critical Path" will be discussed. We conclude with lessons learned about collaborations and routes to commercialization, along with food for thought for bioscience companies and outsourcing participants. Throughout, we attempt to explain why the role of NPOs is important to both the scientific and business communities and to patients and caregivers.

  5. Who does it better? The corporate versus the nonprofit governance model.

    PubMed

    Larson, Laurie

    2005-05-01

    Weighing the corporate against the nonprofit governance model, the answer may be "neither." Both systems can learn from each other, experts say, and best practices in public companies do not automatically translate to health care boards. PMID:15926295

  6. 76 FR 33416 - Proposed Information Collection (Nonprofit Research and Education Corporations (NPCs) Data...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-08

    ... AFFAIRS Proposed Information Collection (Nonprofit Research and Education Corporations (NPCs) Data...), is announcing an opportunity for public comment on the proposed collection of certain information by... notice in the Federal Register concerning each proposed collection of information, including...

  7. Governance and community benefit: are nonprofit hospitals good candidates for Sarbanes-Oxley type reforms?

    PubMed

    Alexander, Jeffrey A; Young, Gary J; Weiner, Bryan J; Hearld, Larry R

    2008-04-01

    Recent investigations into the activities of nonprofit hospitals have pointed to weak or lax governance on the part of some of these organizations. As a result of these events, various federal and state initiatives are now either under way or under discussion to strengthen the governance of hospitals and other nonprofit corporations through mandatory board structures and practices. However, despite policy makers' growing interest in these types of governance reforms, there is in fact little empirical evidence to support their contribution to the effectiveness of hospital boards. The purpose of this article is to report the results of a study examining the relationship between the structure and practices of nonprofit hospital boards relative to the hospital's provision of community benefits. Our results point to modest relationships between these sets of variables, suggesting considerable limitations to what federal and state policy makers can accomplish through legislative initiatives to improve the governance of nonprofit hospitals.

  8. Who does it better? The corporate versus the nonprofit governance model.

    PubMed

    Larson, Laurie

    2005-05-01

    Weighing the corporate against the nonprofit governance model, the answer may be "neither." Both systems can learn from each other, experts say, and best practices in public companies do not automatically translate to health care boards.

  9. Relevant factors to consider prior to an investor-owned acquisition of a nonprofit healthcare entity.

    PubMed

    Ault, Kelvin; Childs, Brad; Wainright, Charles F; Young, Marilyn

    2011-01-01

    The purpose of this article is to explore the factors that affect the negotiations for an acquisition of a nonprofit system by an investor-owned entity. The recent economic downturn, accompanying credit crisis, and healthcare reform legislation will likely encourage and accelerate the pace of merger and acquisition (M&A) transactions between investor-owned entities and nonprofit hospitals. As many nonprofits are smaller, more financially vulnerable, and more limited in their access to capital than their investor-owned counterparts, nonprofits could be prime targets for investor-owned acquirers during the healthcare reform implementation period. In M&A transactions of this type, the investor-owned acquirer typically is motivated to pursue an acquisition when the deal promises an acceptable return on investment and decreased operating costs from economies of scale. Alternatively, the nonprofit target is typically seeking funding for upgrades to facilities and information technology systems as well as a continued commitment to charity care and managed-care contracting leverage. A successful acquisition of a nonprofit hospital by an investor-owned company requires a careful analysis of relevant tax, economic, and strategic factors prior to closing the deal. This article lists the most significant factors to consider in these deals and explains how these factors should influence the purchase price and postacquisition cash flow.

  10. Nonprofit to for-profit conversions by hospitals, health insurers, and health plans.

    PubMed Central

    Needleman, J

    1999-01-01

    Conversion of hospitals, health insurers, and health plans from nonprofit to for-profit ownership has become a focus of national debate. The author examines why nonprofit ownership has been dominant in the US health system and assesses the strength of the argument that nonprofits provide community benefits that would be threatened by for-profit conversion. The author concludes that many of the specific community benefits offered by nonprofits, such as care for the poor, could be maintained or replaced by adequate funding of public programs and that quality and fairness in treatment can be better assured through clear standards of care and adequate monitoring systems. As health care becomes increasingly commercialized, the most difficult parts of nonprofits' historic mission to preserve are the community orientation, leadership role, and innovation that nonprofit hospitals and health plans have provided out of their commitment to a community beyond those to whom they sell services. Images p109-a p110-a p115-a p116-a PMID:10199712

  11. Decision making in a non-profit engineering environment

    SciTech Connect

    Christensen, D.C.

    1997-06-01

    A conceptual management framework is developed and applied in a science and engineering organization located within a non-profit, public institution. The goal of this research is to select a set of projects whose combined contributions to the organization`s strategic interests satisfy sponsor desires and can be completed within existing time and resource constraints. The development of the rationale for project selection and implementation within the plutonium facility at Los Alamos National Laboratory is studied. This includes the integration of prioritization decision tools, optimization techniques, and advanced planning and scheduling tools. The Nuclear Materials Technology Division is the custodian of the plutonium facility, whose mission is to develop, demonstrate, and deploy technologies necessary to address the nation`s and world`s plutonium problems. This includes management of nuclear weapon stockpile components, stabilization of plutonium residues, clean-up of contaminated soils and facilities, support to non-proliferation and arms control initiatives, and the eventual disposition of surplus plutonium. In this study, projects are evaluated against selection criteria deemed to be of critical program importance. The Analytic Hierarchy Process is used to evaluate and rank the importance of the suite of candidate projects. Because individual projects may be of interest to a number of business sectors and sponsors, the approach must be capable of using funding sources in an integrated manner in order to meet overall facility and program strategies. Finally, project planning and scheduling tools are integrated into the decision network in order to ensure that appropriate resource leveling occurs and that the actual project selection takes into account the temporal relationships among available resources.

  12. Coordinating Non-Profit Children’s Behavioral Health Services: Clique Composition and Relationships

    PubMed Central

    Gillespie, David F.

    2013-01-01

    Background Why organizational cliques are associated with better performance in service delivery networks has yet to be explained. Certain properties of cliques may account for the improved performance including the composition of clique members and the quality of their relationships. Purpose This study offers insight into how organizations working through cliques improve network performance by exploring the complementarity of services provided by clique members and testing two hypotheses about trust and perceived benefits among clique members. Methodology Survey and archival data were collected from a regional network of 36 non-profit children’s mental health agencies that belong to a coalition. First, clique analyses and network visualization were used to identify cohesive subgroups. Second, the complementarity of services provided by the groups was explored by calculating scores for each group to reflect the level of differentiation in services and client population as reported in archival data. Third, ANOVA density models were used to test whether clique relationships are characterized by higher perceived trust and benefits compared to non-clique member relationships. Findings Three groups were identified. These groups provide complementary services to similar client populations. Trust within all three cliques was higher than non-clique member relationships. Members of all three cliques perceived greater efficiency and two of the three cliques also perceived greater access to care and service quality. Practice Implications Results support selecting clique partners based on service mixes. To gain organizational benefits and improve network performance, partners should offer distinct services relative to one other but to similar clients. PMID:23518763

  13. 77 FR 47163 - Agency Information Collection Activities; Submission for OMB Review; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-08-07

    ... respondent burden, invites the general public and other Federal agencies to take this opportunity to comment... government-issued photo identification and submit to security screening in order to inspect and photocopy...: Business, for-profit institutions, and non-profit institutions. Estimated Number of Respondents:...

  14. 77 FR 26815 - Agency Information Collection Activities: Proposed Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-07

    ... bargaining unit. Type of Affected Public: State or local governments, Federal agencies, non-profit institutions, businesses, or other for-profit. Small Businesses or Organizations Affected: No. Federal Budget.... SUMMARY: The proposed information collection described below will be submitted to the Office of...

  15. Corporate reorganization: the last gasp or last clear chance for the tax-exempt, nonprofit hospital?

    PubMed

    Horwitz, M

    1988-01-01

    The current revolution in health care organization and financing, increased competition, and a retrenching of industry from its commitments to expansion of health care benefits challenge the nonprofit hospital's existence as a viable entity. Hospital governing boards and administrators have turned to corporate reorganization in order to maintain their financial position and to continue to serve their communities. This Article examines the not-for-profit concept and the problems facing nonprofit hospitals. It reviews the pros and cons of reorganization and the for-profit/nonprofit controversy. It questions whether the hybridization of the hospital results in a stronger or weaker species and discusses the possible effects of the newly structured entity on the quality and delivery of health care. Finally, the Article suggests that the nonprofit hospital may survive only by a continued commitment to societal and communal values, to service rather than to profit; that this commitment is adequate justificaton for the preservation of the nonprofit system, and its preservation will reinforce and strengthen the concept. PMID:3146217

  16. Nonprofit ownership and quality in Medicaid's longterm care program for persons with developmental disabilities.

    PubMed

    Brown, Samuel L

    2002-01-01

    To assess ownership-related differences in the Intermediate Care Facility Program for persons with Mental Retardation (ICF/MR) Industry, this article analyzes a nationally representative sample of data on Medicaid certified facilities from the Health Care Financing Administration On-line Survey and Certification Reporting System. This study found that nonprofit providers provided a higher level of quality than for-profit facilities when organizational size and facility-mix were controlled. The size and case-mix composition of these facilities were also influenced by nonprofit ownership type. Nonprofit providers offered smaller facilities, on average, and were more likely to enroll heavy case-mix residents than their for-profit counterparts. PMID:15188998

  17. Pricing behaviour of nonprofit insurers in a weakly competitive social health insurance market.

    PubMed

    Douven, Rudy C H M; Schut, Frederik T

    2011-03-01

    In this paper we examine the pricing behaviour of nonprofit health insurers in the Dutch social health insurance market. Since for-profit insurers were not allowed in this market, potential spillover effects from the presence of for-profit insurers on the behaviour of nonprofit insurers were absent. Using a panel data set for all health insurers operating in the Dutch social health insurance market over the period 1996-2004, we estimate a premium model to determine which factors explain the price setting behaviour of nonprofit health insurers. We find that financial stability rather than profit maximisation offers the best explanation for health plan pricing behaviour. In the presence of weak price competition, health insurers did not set premiums to maximize profits. Nevertheless, our findings suggest that regulations on financial reserves are needed to restrict premiums.

  18. A comparison of the capital structures of nonprofit and proprietary health care organizations.

    PubMed

    Trussel, John

    2012-01-01

    The relative amount of debt used by an organization is an important determination of the organization's likelihood of financial problems and its cost of capital. This study addresses whether or not there are any differences between proprietary and nonprofit health care organizations in terms of capital structure. Controlling for profitability, risk, growth, and size, analysis of covariance is used to determine whether or not proprietary and nonprofit health care organizations use the same amount of leverage in their capital structures. The results indicate that there is no difference in the amount of leverage between the two institutional types. Although nonprofit and proprietary organizations have unique financing mechanisms, these differences do not impact the relative amount of debt and equity in their capital structures.

  19. For profit versus non-profit: does economic sector make a difference in child-care?

    PubMed

    Gelles, E

    1999-01-01

    The child-care industry in a large, southeastern community serves as this study's vehicle for comparing non-profit with for profit dependent care in areas not easily observable to clients. The cross-sectional analysis compares child-care centers on marketed and actual staff-to-child ratio; staff salary; consistency in the child's group environment; staff stability; and extent of parental involvement. Findings are based on self-reports of directors and support hypotheses derived from the theory that for profit day care centers will use their discretionary authority to vary the care environment to achieve profit goals despite the potential effect on the quality of the child's environment. Further, despite potential cost economies and enhanced quality of care achievable as a non-profit entity, few for profit center directors consider becoming non-profit centers.

  20. A comparison of the capital structures of nonprofit and proprietary health care organizations.

    PubMed

    Trussel, John

    2012-01-01

    The relative amount of debt used by an organization is an important determination of the organization's likelihood of financial problems and its cost of capital. This study addresses whether or not there are any differences between proprietary and nonprofit health care organizations in terms of capital structure. Controlling for profitability, risk, growth, and size, analysis of covariance is used to determine whether or not proprietary and nonprofit health care organizations use the same amount of leverage in their capital structures. The results indicate that there is no difference in the amount of leverage between the two institutional types. Although nonprofit and proprietary organizations have unique financing mechanisms, these differences do not impact the relative amount of debt and equity in their capital structures. PMID:23155741

  1. A lack of response of the financial behaviors of biodiversity conservation nonprofits to changing economic conditions

    PubMed Central

    Larson, Eric R; Boyer, Alison G; Armsworth, Paul R

    2014-01-01

    The effectiveness of conservation organizations is determined in part by how they adapt to changing conditions. Over the previous decade, economic conditions in the United States (US) showed marked variation including a period of rapid growth followed by a major recession. We examine how biodiversity conservation nonprofits in the US responded to these changes through their financial behaviors, focusing on a sample of 90 biodiversity conservation nonprofits and the largest individual organization (The Nature Conservancy; TNC). For the 90 sampled organizations, an analysis of financial ratios derived from tax return data revealed little response to economic conditions. Similarly, more detailed examination of conservation expenditures and land acquisition practices of TNC revealed only one significant relationship with economic conditions: TNC accepted a greater proportion of conservation easements as donated in more difficult economic conditions. Our results suggest that the financial behaviors of US biodiversity conservation nonprofits are unresponsive to economic conditions. PMID:25512840

  2. ACLU says proposed lobbying limits would gag nonprofits. American Civil Liberties Union.

    PubMed

    1995-08-25

    A Congressional proposal to restrict Federally-funded nonprofit corporations from lobbying or litigating has passed the House and awaits action in the Senate. Currently, nonprofit groups that receive Federal funding are prohibited from using these funds for the purpose of lobbying, but they may use private funds to shape policy. The American Civil Liberties Union (ACLU) states that nonprofit groups that rely heavily on Federal grants would receive "an oppressively low" political advocacy threshold under this legislation. The ACLU calls this amendment a violation of the First Amendment free speech rights and the 14th Amendment right to due process. The ACLU also contends that the definition of political advocacy is unconstitutionally broad.

  3. Hospital ownership and medical services: market mix, spillover effects, and nonprofit objectives.

    PubMed

    Horwitz, Jill R; Nichols, Austin

    2009-09-01

    Hospitals operate in markets with varied demographic, competitive, and ownership characteristics, yet research on ownership tends to examine hospitals in isolation. Here we examine three hospital ownership types -- nonprofit, for-profit, and government -- and their spillover effects. We estimate the effects of for-profit market share in two ways, on the provision of medical services and on operating margins at the three types of hospitals. We find that nonprofit hospitals' medical service provision systematically varies by market mix. We find no significant effect of market mix on the operating margins of nonprofit hospitals, but find that for-profit hospitals have higher margins in markets with more for-profits. These results fit best with theories in which hospitals maximize their own output. PMID:19781802

  4. A lack of response of the financial behaviors of biodiversity conservation nonprofits to changing economic conditions.

    PubMed

    Larson, Eric R; Boyer, Alison G; Armsworth, Paul R

    2014-12-01

    The effectiveness of conservation organizations is determined in part by how they adapt to changing conditions. Over the previous decade, economic conditions in the United States (US) showed marked variation including a period of rapid growth followed by a major recession. We examine how biodiversity conservation nonprofits in the US responded to these changes through their financial behaviors, focusing on a sample of 90 biodiversity conservation nonprofits and the largest individual organization (The Nature Conservancy; TNC). For the 90 sampled organizations, an analysis of financial ratios derived from tax return data revealed little response to economic conditions. Similarly, more detailed examination of conservation expenditures and land acquisition practices of TNC revealed only one significant relationship with economic conditions: TNC accepted a greater proportion of conservation easements as donated in more difficult economic conditions. Our results suggest that the financial behaviors of US biodiversity conservation nonprofits are unresponsive to economic conditions.

  5. ACLU says proposed lobbying limits would gag nonprofits. American Civil Liberties Union.

    PubMed

    1995-08-25

    A Congressional proposal to restrict Federally-funded nonprofit corporations from lobbying or litigating has passed the House and awaits action in the Senate. Currently, nonprofit groups that receive Federal funding are prohibited from using these funds for the purpose of lobbying, but they may use private funds to shape policy. The American Civil Liberties Union (ACLU) states that nonprofit groups that rely heavily on Federal grants would receive "an oppressively low" political advocacy threshold under this legislation. The ACLU calls this amendment a violation of the First Amendment free speech rights and the 14th Amendment right to due process. The ACLU also contends that the definition of political advocacy is unconstitutionally broad. PMID:11362735

  6. Mitigating Concerns and Maximizing Returns: Social Media Strategies for Injury Prevention Non-profits

    PubMed Central

    McMillan-Cottom, Tressie

    2014-01-01

    Injury prevention programs can use social media to disseminate information and recruit participants. Non-profit organizations have also used social media for fundraising and donor relationship management. Non-profit organizations (NPOs) with injury prevention missions often serve vulnerable populations. Social media platforms have varied levels of access and control of shared content. This variability can present privacy and outreach challenges that are of particular concern for injury prevention NPOs. This case report of social media workshops for injury prevention NPOs presents concerns and strategies for successfully implementing social media campaigns. PMID:25157305

  7. Structure and adequacy of human service facilities: challenges for nonprofit managers.

    PubMed

    Grønbjerg, K A; Nagle, A E

    1994-01-01

    Findings from a statewide survey of nonprofit human service organizations in Illinois show great diversity in access to and use of facilities. Large proportions have facility-related problems that will require substantial investments beyond the financial capacity of the organizations themselves. The findings also point to major shortcomings in attention to or knowledge about facility-related problems among managers of these organizations. The findings have important policy implications for nonprofit managers, as well as for public and private funders and policy makers.

  8. Uniform administrative requirements for grants and agreements with institutions of higher education, hospitals, other non-profit, and commercial organizations--Department of Commerce. Interim final rule.

    PubMed

    1998-09-01

    This interim final rule implements the revisions to the Office of Management and Budget (OMB) Circular A-110, "Uniform Administrative Requirements for Grants and Agreements With Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations" which was published in the Federal Register on November 29, 1993. The revised Circular was developed by an interagency task force for governmentwide use in a model rule format to facilitate regulatory adoption by executive departments and agencies. In the published revised Circular, OMB specified as "required action" that Federal agencies responsible for awarding and administering grants and other agreements to recipients described therein, shall adopt the language of the Circular unless other provisions are required by Federal statute or exceptions or deviations are approved by OMB. This interim final rule adopts the provisions of the Circular and its language to the maximum extent feasible. However, minor changes were made to update the procedures, clarify the language, and make the language apply specifically to the DoC and its operating units. No changes are intended to deviate from the substance of Circular A-110. The Circular covers both grants and cooperative agreements made by Federal agencies and subawards, unless sections of the Circular specifically exclude subrecipients from coverage. Consistent with guidance provided in the Circular, DoC will apply its provisions to grants and agreements with institutions of higher education, hospitals, other nonprofit, and commercial organizations. The provisions of the interim final rule will also apply to foreign governments, organizations under the jurisdiction of foreign governments, and international organizations when appropriate.

  9. 29 CFR 780.407 - System must be nonprofit or operated on a share-crop basis.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Requirements Under Section 13(b)(12) The Irrigation Exemption § 780.407 System must be nonprofit or operated on... on facilities of any irrigation system unless the ditches, canals, reservoirs, or waterways in... 29 Labor 3 2010-07-01 2010-07-01 false System must be nonprofit or operated on a share-crop...

  10. 7 CFR 1955.119 - Sale of SFH inventory property to a public body or nonprofit organization.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 14 2011-01-01 2011-01-01 false Sale of SFH inventory property to a public body or... to a public body or nonprofit organization. Notwithstanding the provisions of § 1955.111 through... public body or nonprofit organization to use for transitional housing for the homeless. A public body...

  11. 7 CFR 1955.119 - Sale of SFH inventory property to a public body or nonprofit organization.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 14 2010-01-01 2009-01-01 true Sale of SFH inventory property to a public body or... to a public body or nonprofit organization. Notwithstanding the provisions of § 1955.111 through... public body or nonprofit organization to use for transitional housing for the homeless. A public body...

  12. Organizational Structure and Behaviour in Day Care: Differences between Non-Profit and For-Profit Centres.

    ERIC Educational Resources Information Center

    Canning, Patricia M.; Lyon, Mary E.; Kienapple, Kim; Young, Jeffrey

    2002-01-01

    Examined how Canadian day care centers are operated and managed, to identify differences in organizational structure and behavior between non-profit and for-profit centers and characteristics of structure and management linked with high quality care. Found that non-profit centers were more complex, more formalized, and less centralized than…

  13. 33 CFR 263.25 - Authority for emergency streambank and shoreline protection of public works and nonprofit public...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    .... (2) “Churches, hospitals, schools” includes churches, and public and private non-profit hospitals and schools. (3) “Non-profit public services” are considered to be facilities or structures which serve the... and non-profit public services are justified on the basis of the National Economic Development...

  14. A Non-Profit University and a For-Profit Consulting Company Partner to a Offer a New Master's Degree

    ERIC Educational Resources Information Center

    Whitney, Gary; Dalton, Thomas M.

    2008-01-01

    The University of San Diego, School of Business Administration (non-profit university) and the Ken Blanchard Companies (for profit management consulting company) teamed to create the Master of Science in Executive Leadership at USD. Fusing a traditional non-profit university faculty and staff with a for-profit consulting company created a plethora…

  15. Seeking Policies for Cultural Democracy: Examining the Past, Present, and Future of U.S. Nonprofit Arts

    ERIC Educational Resources Information Center

    Lewis, Lillian; McKay, Sara Wilson

    2008-01-01

    Against a backdrop exploring the relationships between cultural democracy and nonprofit arts funding policies, this article describes the impact of unwritten arts funding policies that are manifest in tax breaks for individuals, foundations, and corporations as well as federal contributions to nonprofit arts organizations in the United States. We…

  16. 20 CFR 404.112 - When we consider certain employees of private nonprofit organizations to be fully insured.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... nonprofit organizations to be fully insured. 404.112 Section 404.112 Employees' Benefits SOCIAL SECURITY... Coverage Fully Insured Status § 404.112 When we consider certain employees of private nonprofit organizations to be fully insured. If you are age 55 or over on January 1, 1984, and are on that date...

  17. An empirical investigation of for-profit and tax-exempt nonprofit hospitals engaged in joint ventures.

    PubMed

    Smith, Pamela C

    2004-01-01

    Joint ventures between nonprofit and for-profit hospitals offer opportunities for collaboration to increase efficiency. These transactions have attracted the attention of the Internal Revenue Service, which may threaten tax-exempt status. This article analyzes inherent financial characteristics of nonprofit hospitals that joint venture with for-profit hospitals and those that choose not to joint venture.

  18. 48 CFR 52.249-5 - Termination for Convenience of the Government (Educational and Other Nonprofit Institutions).

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Convenience of the Government (Educational and Other Nonprofit Institutions). 52.249-5 Section 52.249-5... Convenience of the Government (Educational and Other Nonprofit Institutions). As prescribed in 49.502(d), insert the following clause: Termination for Convenience of the Government (Educational and...

  19. Multi-Agency Service Teams: A New Approach in Maine To Deliver Technical Assistance to Rural Manufacturers.

    ERIC Educational Resources Information Center

    Ratner, Shanna

    1999-01-01

    In 1994, a multiagency service team, consisting of state and federal agencies, colleges, private consultants, and nonprofit organizations, was formed to coordinate delivery of technical assistance services to small manufacturers in Maine's wood products industry. Results were generally positive but showed the need to carefully match assistance…

  20. The impact of the individual mandate and Internal Revenue Service Form 990 Schedule H on community benefits from nonprofit hospitals.

    PubMed

    Principe, Kristine; Adams, E Kathleen; Maynard, Jenifer; Becker, Edmund R

    2012-02-01

    In response to a growing concern that nonprofit hospitals are not providing sufficient benefit to their communities in return for their tax-exempt status, the Internal Revenue Service (IRS) now requires nonprofit hospitals to formally document the extent of their community contributions. While the IRS is increasing financial scrutiny of nonprofit hospitals, many provisions in the recently passed historical health reform legislation will also have a significant impact on the provision of uncompensated care and other community benefits. We argue that health reform does not render the nonprofit organizational form obsolete. Rather, health reform should strengthen the nonprofit hospitals' ability to fulfill their missions by better targeting subsidies for uncompensated care and potentially increasing subsidized health services provision, many of which affect the public's health.

  1. Vertically integrated educational collaboration between a college of veterinary medicine and a non-profit animal shelter.

    PubMed

    Snowden, Karen; Bice, Kathryn; Craig, Tom; Howe, Lisa; Jarrett, Melissa; Jeter, Elizabeth; Kochevar, Deborah; Simpson, R Bruce; Stickney, Mark; Wesp, Ashley; Wolf, Alice M; Zoran, Debra

    2008-01-01

    The College of Veterinary Medicine and Biomedical Sciences (CVMBS) at Texas A&M University (TAMU) has developed a multifaceted program in partnership with the Brazos Animal Shelter to provide teaching opportunities with shelter animals during all four years of the professional curriculum. In the first three semesters of the professional program, students working in small groups spend two hours per semester at the shelter performing physical examinations, administering vaccinations and anthelmintics, completing heartworm or FeLV/FIV testing, and performing simple medical treatments. In an expanded fourth-year program, groups of six students spend 16 contact hours at the shelter during two-week rotations, completing similar tasks. Through this program, each student practices animal-handling skills and routine procedures on an average of 150 to 200 dogs and cats. In addition, during third- and fourth-year surgery courses, student teams spay or neuter an average of 12 to 18 dogs or cats each week. More than 800 animals are spayed/neutered annually through this program, and each student directly participates in 12 to 15 spay/neuter survival surgeries. The program represents a creative approach to veterinary training that conscientiously uses animal resources in a positive fashion. We believe that this is a successful partnership between a state-supported veterinary college and a non-profit shelter that benefits both agencies. We encourage other veterinary colleges to explore similar partnership opportunities to provide optimal training for professional students while using animal resources efficiently.

  2. Profiles of For-Profit and Nonprofit Education Management Organizations: Thirteenth Annual Report, 2010-2011

    ERIC Educational Resources Information Center

    Miron, Gary; Urschel, Jessica L.; Yat Aguilar, Mayra A.; Dailey, Breanna

    2012-01-01

    While past annual "Profiles" reports have focused on either for-profit EMOs (education management organizations) or nonprofit EMOs, this is the first annual "Profiles" report to cover both categories in a single report which allows for easier comparisons. The 2010-2011 school year marked another year of relatively slow growth in the for-profit…

  3. 32 CFR 37.620 - What financial management standards do I include for nonprofit participants?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 37.620 What financial management standards do I include for nonprofit participants? So as not to force system changes.... Specifically, the requirements are those in: (a) 32 CFR 33.20 for State and local governments; and (b) 32...

  4. Validation of the Wood's Job Satisfaction Questionnaire among Taiwanese Nonprofit Sport Organization Workers

    ERIC Educational Resources Information Center

    Chen, Mei-Yen

    2009-01-01

    The purpose of this study was to examine the psychometric properties of Wood's Job Satisfaction Questionnaire (JSQ) among Taiwanese workers. The participants were 341 nonprofit sport organization workers (M[subscript age] = 35.89, SD = 9.23) who completed the job satisfaction questionnaire, turnover intention scale, and organizational commitment.…

  5. Non-profits discover the benefits of using software through the Internet.

    PubMed

    2001-04-01

    Many non-profits are looking at ways that they can leverage the Internet to assist in fund raising. Some organizations are using the Internet as a form of e-commerce to accept online gifts, while others are using the immediacy of the Internet for online auctions. PMID:11409085

  6. Heterogeneous Roles and Heterogeneous Practices: Understanding the Adoption and Uses of Nonprofit Performance Evaluations

    ERIC Educational Resources Information Center

    Eckerd, Adam; Moulton, Stephanie

    2011-01-01

    Evaluating the performance of nonprofit organizations has been of growing importance for the last several decades. Although there is much good that can come out of self-improvement, there is substantial heterogeneity within the sector that calls into question the usefulness of "across the board" evaluation tools. In this article, the authors…

  7. From health services to medical markets: the commodity transformation of medical production and the nonprofit sector.

    PubMed

    Imershein, A W; Estes, C L

    1996-01-01

    In recent years the language and logic of medical care have moved from providing medical services to marketing product lines. Analysis in this article examines this task transformation and its implications for transformation of the nonprofit sector and of the state. The authors argue that these transformations are essential explanatory elements to account for the origins of medical services in the nonprofit sector, the early exclusion of capitalist organizations from hospital care, and the changes that fostered corporate entry. To wit, medical care tasks have undergone a two-stage transformation. The first transformation changed open-ended, ill-defined services with uncertain funding into more highly organized and codified services with stable funding, attracting both capitalist enterprises and capitalist logic into the nonprofit sector. The second transformation standardized medical care tasks into product lines, a process that also challenged the status of the nonprofit organizations performing these tasks. In an analysis of the second transformation, the authors argue that this challenge is in the process of turning back upon itself, undermining the conditions that fostered capitalist entry into medical care delivery in the first place.

  8. How To Strengthen Youth-Serving Nonprofits? Experiences of the James Irvine Foundation's Youth Development Initiative.

    ERIC Educational Resources Information Center

    Human Interaction Research Inst., Los Angeles, CA.

    The Youth Development Initiative (YDI) was a 5-year, $4.3 million dollar project to strengthen the management and organizational capacities of nonprofit youth-serving organizations so they could better meet expanding demands for service in their communities. Ten youth-serving organizations in Fresno, California, and 10 in Los Angeles participated…

  9. 26 CFR 48.4221-6 - Tax-free sales of articles to nonprofit educational organizations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    .... (a) In general. An article (excluding an automobile subject to tax under section 4064) subject to tax... this section for the meaning of the term “nonprofit educational organization”. An article may be sold tax free by the manufacturer under this paragraph only in those cases where the sale of an article...

  10. 26 CFR 48.4221-6 - Tax-free sales of articles to nonprofit educational organizations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    .... (a) In general. An article (excluding an automobile subject to tax under section 4064) subject to tax... this section for the meaning of the term “nonprofit educational organization”. An article may be sold tax free by the manufacturer under this paragraph only in those cases where the sale of an article...

  11. 26 CFR 48.4221-6 - Tax-free sales of articles to nonprofit educational organizations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    .... (a) In general. An article (excluding an automobile subject to tax under section 4064) subject to tax... this section for the meaning of the term “nonprofit educational organization”. An article may be sold tax free by the manufacturer under this paragraph only in those cases where the sale of an article...

  12. 11 CFR 114.10 - Nonprofit corporations exempt from the prohibitions on making independent expenditures and...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 11 CFR 114.2. It sets out the procedures for demonstrating qualified nonprofit corporation status... candidates. (4) The term shareholder has the same meaning as the term stockholder, as defined in 11 CFR 114.1... benefits include but are not limited to: (A) Credit cards, insurance policies or savings plans; and...

  13. Organizational Commitment among Employees at a Private Nonprofit University in Virginia

    ERIC Educational Resources Information Center

    Calland, David R.

    2012-01-01

    The purpose of this quantitative study was to investigate the similarity between the human resource strategies (benefits, due process, employee participation, employee skill level, general training, job enrichment, social interactions, wages) currently utilized at a private, nonprofit university in Virginia, and those reported in the research…

  14. 27 CFR 53.136 - Tax-free sales of articles to nonprofit educational organizations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Tax-free sales of articles to nonprofit educational organizations. 53.136 Section 53.136 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) FIREARMS...

  15. 27 CFR 53.136 - Tax-free sales of articles to nonprofit educational organizations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Tax-free sales of articles to nonprofit educational organizations. 53.136 Section 53.136 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) FIREARMS...

  16. 27 CFR 53.136 - Tax-free sales of articles to nonprofit educational organizations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Tax-free sales of articles to nonprofit educational organizations. 53.136 Section 53.136 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) FIREARMS...

  17. 27 CFR 53.136 - Tax-free sales of articles to nonprofit educational organizations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Tax-free sales of articles to nonprofit educational organizations. 53.136 Section 53.136 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) FIREARMS...

  18. A Guide to Community Shared Solar: Utility, Private, and Non-Profit Project Development (Book)

    SciTech Connect

    Coughlin, J.; Grove, J.; Irvine, L.; Jacobs, J. F.; Johnson Phillips, S.; Sawyer, A.; Wiedman, J.

    2012-05-01

    This guide is organized around three sponsorship models: utility-sponsored projects, projects sponsored by special purpose entities - businesses formed for the purpose of producing community solar power, and non-profit sponsored projects. The guide addresses issues common to all project models, as well as issues unique to each model.

  19. 48 CFR 942.705-5 - Nonprofit organizations other than educational and state and local governments.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Nonprofit organizations other than educational and state and local governments. 942.705-5 Section 942.705-5 Federal Acquisition Regulations System DEPARTMENT OF ENERGY CONTRACT MANAGEMENT CONTRACT ADMINISTRATION AND AUDIT...

  20. 26 CFR 48.4221-6 - Tax-free sales of articles to nonprofit educational organizations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Exemptions, Registration, Etc. § 48.4221-6 Tax-free sales of articles to nonprofit educational organizations... regularly carried on. The term also includes a school operated as an activity of an organization described... function of such school is the presentation of formal instruction and provided such school...

  1. 7 CFR Exhibit B to Subpart L of... - Section 515 Nonprofit Set Aside (NPSA)

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... use and occupancy and location requirements of 7 CFR 3560.104. V. Amount of Set Aside. See Attachment... subpart must continue to meet all loan making requirements of 7 CFR part 3560, subpart B. B. A separate... organizations is contained in 7 CFR 3560.56. Limited partnerships, with a nonprofit general partner, do...

  2. Staffing of the Systems Development Life Cycle: An Empirical Study of Charitable Nonprofit Organizations.

    ERIC Educational Resources Information Center

    Pick, James B.

    1992-01-01

    Explains the Systems Development Life Cycle (SDLC) construct, which is used for development of management information systems, and analyzes the staffing composition of SDLC steps for nonprofit arts organizations including art museums and symphony orchestras. The use of outside help, in-house personnel, and volunteers is examined; and the influence…

  3. The Homogenized Imagery of Non-Profit Organizations on the Internet

    ERIC Educational Resources Information Center

    Kenix, Linda Jean

    2007-01-01

    This research evaluates websites from 200 "non-deviant" and 200 "deviant" non-profit organizations to better understand the relationship between the type of advocacy group and the visual imagery used for self-representation. Seventeen of 21 variables measured for this study found no difference between non-deviant and deviant non-profit…

  4. An Examination of Childcare Teachers in For-Profit and Non-Profit Childcare Centers

    ERIC Educational Resources Information Center

    Cornille, Thomas A.; Mullis, Ronald L.; Mullis, Ann K.; Shriner, Michael

    2006-01-01

    Perceptions of childcare teachers in for-profit and non-profit centers were examined. Previous research indicates that childcare teachers earn consistently low wages, have little employee benefits and are dissatisfied with their work environments. This study further explores the employment issues and work environments that childcare teachers…

  5. Measuring community benefits provided by nonprofit and for-profit HMOs.

    PubMed

    Schlesinger, Mark; Mitchell, Shannon; Gray, Bradford

    2003-01-01

    Despite the dramatic shift from nonprofit to for-profit ownership in the managed care industry, little is known about the implications for health plans' relations with the communities in which they operate. This paper provides the first comprehensive comparison of the community benefit activities of nonprofit and for-profit health maintenance organizations (HMOs). We develop a conceptual framework for identifying these activities and provide evidence from a nationally representative survey of plans fielded in 1999. We find that nonprofit plans exceed their for-profit counterparts on some, but not all, aspects of community benefit activity. The most consistent ownership-related differences involve redistributive programs (subsidized services and general philanthropy), commitments to medical research, and services that benefit the entire local population, beyond the plan's enrollees. Other forms of community benefits show mixed or modest differences between nonprofit and for-profit plans. Unexpectedly, for-profit plans actually appear more active in helping consumers deal with information asymmetries. The paper concludes with a discussion of implications for policy and future research.

  6. Primary care teams: New Zealand's experience with community-governed non-profit primary care.

    PubMed

    Crampton, Peter; Davis, Peter; Lay-Yee, Roy

    2005-05-01

    Community-governed non-profit primary care organisations started developing in New Zealand in the late 1980s with the aim to reduce financial, cultural and geographical barriers to access. New Zealand's new primary health care strategy aims to co-ordinate primary care and public health strategies with the overall objective of improving population health and reducing health inequalities. The purpose of this study is to carry out a detailed examination of the composition and characteristics of primary care teams in community-governed non-profit practices and compare them with more traditional primary care organisations, with the aim of drawing conclusions about the capacity of the different structures to carry out population-based primary care. The study used data from a representative national cross-sectional survey of general practitioners in New Zealand (2001/2002). Primary care teams were largest and most heterogeneous in community-governed non-profit practices, which employed about 3% of the county's general practitioners. Next most heterogeneous in terms of their primary care teams were practices that belonged to an Independent Practitioner Association, which employed the majority of the country's general practitioners (71.7%). Even though in absolute and relative terms the community-governed non-profit primary care sector is small, by providing a much needed element of professional and organisational pluralism and by experimenting with more diverse staffing arrangements, it is likely to continue to have an influence on primary care policy development in New Zealand.

  7. Developing a Theoretical Framework of Responsiveness in Educational Institutions and Non-Profit Organizations

    ERIC Educational Resources Information Center

    Bheda, Divya Narendra

    2013-01-01

    A number of education institutions and non-profit organizations seek to be responsive toward the stakeholders they serve. They engage in numerous organizational and evaluative processes to be perceived as responsive. They consider evaluating and improving responsiveness, important to their practice. Unfortunately, such efforts are often impeded…

  8. An Examination of Adjunct Faculty Characteristics: Comparison between Non-Profit and For-Profit Institutions

    ERIC Educational Resources Information Center

    Starcher, Keith; Mandernach, B. Jean

    2016-01-01

    Institutions must understand the unique characteristics and motivations of adjunct faculty teaching online to more effectively support a diverse faculty population. The current study examines faculty characteristics and motivations to explore differences in the types of adjunct faculty teaching at non-profit or for-profit institutions. A survey of…

  9. 32 CFR 37.635 - What cost principles do I require a nonprofit participant to use?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... Participants' Financial, Property, and Purchasing Systems Financial Matters § 37.635 What cost principles do I... if the participant is an institution of higher education. 3 See footnote 2 to § 37.635(a). (c) 45 CFR... any other type of nonprofit organization (the cost principles in 48 CFR parts 31 and 231 are to...

  10. 10 CFR 603.620 - Financial management standards for nonprofit participants.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 603.620 Financial management standards for nonprofit participants. So as not to force.... Specifically, the requirements are those in: (a) 10 CFR 600.220 for State and local governments; and (b) 10...

  11. 10 CFR 603.620 - Financial management standards for nonprofit participants.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 603.620 Financial management standards for nonprofit participants. So as not to force.... Specifically, the requirements are those in: (a) 10 CFR 600.220 for State and local governments; and (b) 10...

  12. 32 CFR 37.635 - What cost principles do I require a nonprofit participant to use?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... Participants' Financial, Property, and Purchasing Systems Financial Matters § 37.635 What cost principles do I... if the participant is an institution of higher education. 3 See footnote 2 to § 37.635(a). (c) 45 CFR... any other type of nonprofit organization (the cost principles in 48 CFR parts 31 and 231 are to...

  13. 32 CFR 37.635 - What cost principles do I require a nonprofit participant to use?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... Participants' Financial, Property, and Purchasing Systems Financial Matters § 37.635 What cost principles do I... if the participant is an institution of higher education. 3 See footnote 2 to § 37.635(a). (c) 45 CFR... any other type of nonprofit organization (the cost principles in 48 CFR parts 31 and 231 are to...

  14. 10 CFR 603.620 - Financial management standards for nonprofit participants.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 603.620 Financial management standards for nonprofit participants. So as not to force.... Specifically, the requirements are those in: (a) 10 CFR 600.220 for State and local governments; and (b) 10...

  15. 48 CFR 42.705-5 - Nonprofit organizations other than educational and state and local governments.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... other than educational and state and local governments. 42.705-5 Section 42.705-5 Federal Acquisition... SERVICES Indirect Cost Rates 42.705-5 Nonprofit organizations other than educational and state and local governments. See OMB Circular No. A-122....

  16. Analysis of capital spending and capital financing among large US nonprofit health systems.

    PubMed

    Stewart, Louis J

    2012-01-01

    This article examines the recent trends (2006 to 2009) in capital spending among 25 of the largest nonprofit health systems in the United States and analyzes the financing sources that these large nonprofit health care systems used to fund their capital spending. Total capital spending for these 25 nonprofit health entities exceeded $41 billion for the four-year period of this study. Less than 3 percent of total capital spending resulted in mergers and acquisition activities. Total annual capital spending grew at an average annual rate of 17.6 percent during the first three year of this study's period of analysis. Annual capital spending for 2009 fell by more than 22 percent over prior year's level due to the impact of widespread disruption in US tax-exempt variable rate debt markets. While cash inflow from long-term debt issues was a significant source of capital financing, this study's primary finding was that operating cash flow was the predominant source of capital spending funding. Key words: nonprofit, mergers and acquisitions (M&A), capital spending, capital financing.

  17. 27 CFR 53.136 - Tax-free sales of articles to nonprofit educational organizations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Tax-free sales of articles to nonprofit educational organizations. 53.136 Section 53.136 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) FIREARMS...

  18. 10 CFR 603.705 - Standards for purchasing systems of nonprofit organizations.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... governmental organization. (b) 10 CFR 600.140 through 10 CFR 600.149, if the participant is a nonprofit organization other than a GOCO or FFRDC that is excepted from the definition of “recipient” in 10 CFR 600.101... organizations. 603.705 Section 603.705 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS...

  19. 7 CFR 1770.16 - Supplementary accounts required of nonprofit organizations.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Supplementary accounts required of nonprofit organizations. 1770.16 Section 1770.16 Agriculture Regulations of the Department of Agriculture (Continued... TELECOMMUNICATIONS BORROWERS Uniform System of Accounts § 1770.16 Supplementary accounts required of...

  20. Mind the Gap: A Case Study of Values-Based Decision Making in a Nonprofit Organization

    ERIC Educational Resources Information Center

    Craft, Jana L.

    2013-01-01

    Using an exploratory case study approach, this research examined the consistency between espoused and enacted values within a large nonprofit organization known as an ethical leader in the human services industry. This research explored ethical business culture, ethical decision making, deontological and utilitarian moral paradigms and learning…

  1. Evaluating Outsourcing Information Technology and Assurance Expertise by Small Non-Profit Organizations

    ERIC Educational Resources Information Center

    Guinn, Fillmore

    2013-01-01

    Small non-profit organizations outsource at least one information technology or information assurance process. Outsourcing information technology and information assurance processes has increased every year. The study was to determine the key reasons behind the choice to outsource information technology and information assurance processes. Using…

  2. Examining the Experiences, Perceptions, and Challenges of Women Leaders in Private, Nonprofit Universities

    ERIC Educational Resources Information Center

    Cox, Barbara Jean

    2014-01-01

    Purpose: The purpose of this study was to interview women presidents and leaders in private, nonprofit universities regarding commonalities of perceptions and experiences in the leadership role, to examine the meaning of reactive behavior in the perceptions about their role, how they react or behave in their role, and if they perceived gender…

  3. Legislating the Normative Environment: Nonprofit Governance, Sarbanes-Oxley and UPMIFA

    ERIC Educational Resources Information Center

    Jarvis, William F.

    2015-01-01

    A phenomenon with far-reaching effects on nonprofit investment management and governance has become a little-noticed yet powerful force in boardrooms over the past decade. Despite its wide-ranging implications, this development has largely gone undocumented. This paper seeks to draw attention to this change and its implications, and to trace a…

  4. Nonprofit Governance: Exploring Leadership Practices and Demographics of Local Education Foundation Boards

    ERIC Educational Resources Information Center

    Berry, Marva L.

    2012-01-01

    Expectations for nonprofit organizations (NPOs) continue to increase. Additionally, it is difficult to successfully carry out the mission of organizations while dealing with decreased funding and reduced staffing. NPOs need to be operationally consistent and precise to achieve pre-defined measures of success. Many factors impact…

  5. 10 CFR 603.685 - Management of real property and equipment by nonprofit participants.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... education or in a nonprofit organization whose primary purpose is conducting scientific research, without... participants. 603.685 Section 603.685 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY... assistance awards. Specifically, the requirements are those in: (a) 10 CFR 600.231 and 600.232,...

  6. Federal Higher Education Policy and the Profitable Nonprofits. Policy Analysis. No. 678

    ERIC Educational Resources Information Center

    Fried, Vance H.

    2011-01-01

    Undergraduate education is a highly profitable business for nonprofit colleges and universities. They do not show profits on their books, but instead take their profits in the form of spending on some combination of research, graduate education, low-demand majors, low faculty teaching loads, excess compensation, and featherbedding. The industry's…

  7. 11 CFR 114.10 - Nonprofit corporations exempt from the prohibitions on making independent expenditures and...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 11 CFR 114.2. It sets out the procedures for demonstrating qualified nonprofit corporation status... potential use of donations for political purposes. (b) Definitions. For the purposes of this section— (1) The promotion of political ideas includes issue advocacy, election influencing activity, and...

  8. 11 CFR 114.10 - Nonprofit corporations exempt from the prohibitions on making independent expenditures and...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 11 CFR 114.2. It sets out the procedures for demonstrating qualified nonprofit corporation status... potential use of donations for political purposes. (b) Definitions. For the purposes of this section— (1) The promotion of political ideas includes issue advocacy, election influencing activity, and...

  9. 42 CFR 493.573 - Continuing Federal oversight of private nonprofit accreditation organizations and approved State...

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 5 2011-10-01 2011-10-01 false Continuing Federal oversight of private nonprofit accreditation organizations and approved State licensure programs. 493.573 Section 493.573 Public Health CENTERS... Exemption Under an Approved State Laboratory Program § 493.573 Continuing Federal oversight of...

  10. 42 CFR 493.573 - Continuing Federal oversight of private nonprofit accreditation organizations and approved State...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 5 2010-10-01 2010-10-01 false Continuing Federal oversight of private nonprofit accreditation organizations and approved State licensure programs. 493.573 Section 493.573 Public Health CENTERS... Exemption Under an Approved State Laboratory Program § 493.573 Continuing Federal oversight of...

  11. Enhancing the Understanding of Government and Nonprofit Accounting with THE PUZZLE GAME: A Pilot Study

    ERIC Educational Resources Information Center

    Elson, Raymond J.; Ostapski, S. Andrew; O'Callaghan, Susanne; Walker, John P.

    2012-01-01

    Nontraditional teaching aids such as crossword puzzles have been successfully used in the classroom to enhance student learning. Government and nonprofit accounting is a confusing course for students since it has strange terminologies and contradicts the accounting concepts learned in other courses. As such, it is an ideal course for a…

  12. Who Benefits? Gender Analysis and the Role of Nonprofits in Affecting Public Policy.

    ERIC Educational Resources Information Center

    Weiss, Chris

    This paper discusses the use of gender analysis to ensure that economic development policy has equitable consequences for women and men, and describes the role of nonprofit community organizations in promoting such analysis. Gender analysis assumes that role differences between men and women are socially defined and therefore open to change.…

  13. 26 CFR 48.4041-17 - Tax-free retail sales to certain nonprofit educational organizations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES... organization; general rule. To establish the right to exemption, the retailer must obtain from the purchaser... exemption from retailers excise taxes for use by a nonprofit educational organization, other than a...

  14. Implementation Evaluation in a Private Nonprofit Setting: A Mixed-Methods Approach

    ERIC Educational Resources Information Center

    Walker, Jacquelyn Ann

    2013-01-01

    Demand for quality service provision in the human services industry requires that private nonprofit organizations have the administrative and management capacities to ensure successful implementation and sustain staff development programs. Unfamiliarity with implementation challenges, and limited awareness of implementation strategies, can trigger…

  15. 7 CFR 3560.659 - Sale or transfer to nonprofit organizations and public bodies.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 15 2012-01-01 2012-01-01 false Sale or transfer to nonprofit organizations and public bodies. 3560.659 Section 3560.659 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, DEPARTMENT OF AGRICULTURE DIRECT MULTI-FAMILY HOUSING LOANS AND...

  16. 7 CFR 3560.659 - Sale or transfer to nonprofit organizations and public bodies.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 15 2013-01-01 2013-01-01 false Sale or transfer to nonprofit organizations and public bodies. 3560.659 Section 3560.659 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, DEPARTMENT OF AGRICULTURE DIRECT MULTI-FAMILY HOUSING LOANS AND...

  17. 7 CFR 3560.659 - Sale or transfer to nonprofit organizations and public bodies.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 15 2014-01-01 2014-01-01 false Sale or transfer to nonprofit organizations and public bodies. 3560.659 Section 3560.659 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, DEPARTMENT OF AGRICULTURE DIRECT MULTI-FAMILY HOUSING LOANS AND...

  18. 34 CFR Appendix B to Subpart L of... - Ratio Methodology for Private Non-Profit Institutions

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 34 Education 3 2011-07-01 2011-07-01 false Ratio Methodology for Private Non-Profit Institutions B Appendix B to Subpart L of Part 668 Education Regulations of the Offices of the Department of Education... Financial Responsibility Pt. 668, Subpt. L, App. B Appendix B to Subpart L of Part 668—Ratio Methodology...

  19. 34 CFR Appendix B to Subpart L of... - Ratio Methodology for Private Non-Profit Institutions

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 34 Education 3 2014-07-01 2014-07-01 false Ratio Methodology for Private Non-Profit Institutions B Appendix B to Subpart L of Part 668 Education Regulations of the Offices of the Department of Education... Financial Responsibility Pt. 668, Subpt. L, App. B Appendix B to Subpart L of Part 668—Ratio Methodology...

  20. 34 CFR Appendix B to Subpart L of... - Ratio Methodology for Private Non-Profit Institutions

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 34 Education 3 2013-07-01 2013-07-01 false Ratio Methodology for Private Non-Profit Institutions B Appendix B to Subpart L of Part 668 Education Regulations of the Offices of the Department of Education... Financial Responsibility Pt. 668, Subpt. L, App. B Appendix B to Subpart L of Part 668—Ratio Methodology...

  1. 34 CFR Appendix B to Subpart L of... - Ratio Methodology for Private Non-Profit Institutions

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 34 Education 3 2012-07-01 2012-07-01 false Ratio Methodology for Private Non-Profit Institutions B Appendix B to Subpart L of Part 668 Education Regulations of the Offices of the Department of Education... Financial Responsibility Pt. 668, Subpt. L, App. B Appendix B to Subpart L of Part 668—Ratio Methodology...

  2. 7 CFR Exhibit B to Subpart L of... - Section 515 Nonprofit Set Aside (NPSA)

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... use and occupancy and location requirements of 7 CFR 3560.104. V. Amount of Set Aside. See Attachment... subpart must continue to meet all loan making requirements of 7 CFR part 3560, subpart B. B. A separate... organizations is contained in 7 CFR 3560.56. Limited partnerships, with a nonprofit general partner, do...

  3. 32 CFR 37.620 - What financial management standards do I include for nonprofit participants?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false What financial management standards do I include... financial management standards do I include for nonprofit participants? So as not to force system changes..., your expenditure-based TIA's requirements for the financial management system of any...

  4. Analysis of capital spending and capital financing among large US nonprofit health systems.

    PubMed

    Stewart, Louis J

    2012-01-01

    This article examines the recent trends (2006 to 2009) in capital spending among 25 of the largest nonprofit health systems in the United States and analyzes the financing sources that these large nonprofit health care systems used to fund their capital spending. Total capital spending for these 25 nonprofit health entities exceeded $41 billion for the four-year period of this study. Less than 3 percent of total capital spending resulted in mergers and acquisition activities. Total annual capital spending grew at an average annual rate of 17.6 percent during the first three year of this study's period of analysis. Annual capital spending for 2009 fell by more than 22 percent over prior year's level due to the impact of widespread disruption in US tax-exempt variable rate debt markets. While cash inflow from long-term debt issues was a significant source of capital financing, this study's primary finding was that operating cash flow was the predominant source of capital spending funding. Key words: nonprofit, mergers and acquisitions (M&A), capital spending, capital financing. PMID:22515040

  5. 10 CFR 603.685 - Management of real property and equipment by nonprofit participants.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... education or in a nonprofit organization whose primary purpose is conducting scientific research, without... assistance awards. Specifically, the requirements are those in: (a) 10 CFR 600.231 and 600.232, for participants that are States and local governmental organizations; and (b) 10 CFR 600.132 and 600.134,...

  6. 10 CFR 603.685 - Management of real property and equipment by nonprofit participants.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... education or in a nonprofit organization whose primary purpose is conducting scientific research, without... assistance awards. Specifically, the requirements are those in: (a) 10 CFR 600.231 and 600.232, for participants that are States and local governmental organizations; and (b) 10 CFR 600.132 and 600.134,...

  7. Project Management in Local Nonprofit Organizations: Engaging Students in Problem-Based Learning

    ERIC Educational Resources Information Center

    Kloppenborg, Timothy J.; Baucus, Melissa S.

    2004-01-01

    This article describes problem-based learning (PBL) at the subsystem level, namely, the application of PBL in a project management course that empowers student teams to solve problems in nonprofit organizations. Faculty members teaching in project-based disciplines can employ the authors' approach to introduce PBL and document its effectiveness,…

  8. 32 CFR 37.690 - How are nonprofit participants to manage real property and equipment?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ..., the requirements are those in: (a) 32 CFR 33.31 and 33.32, for participants that are States and local... nonprofit GOCOs and FFRDCs that are exempted from the definition of “recipient” in 32 CFR part 32. Although...), 31 U.S.C. 6306 provides authority to vest title to tangible personal property in a...

  9. Describing an Academic and Nonprofit Organization Partnership to Educate At-Risk Adolescents about Cardiovascular Health

    ERIC Educational Resources Information Center

    Palazzo, Steven J.; Skager, Cherie; Kraiger, Anneliese

    2014-01-01

    There is emerging evidence to suggest community-based interventions can change community-wide behaviors and attitudes toward cardiovascular health. This article describes a partnership between an academic institution and a community nonprofit organization to develop and implement a cardiovascular health promotion program targeting at risk high…

  10. Defaulted Student Loans. Guarantee Agencies' Collection Practices and Procedures. United States General Accounting Office Briefing Report to the Chairman, Subcommittee on Postsecondary Education, Committee on Education and Labor, House of Representatives.

    ERIC Educational Resources Information Center

    Comptroller General of the U.S., Washington, DC.

    A review was conducted of methods used by the U.S. Department of Education and by state or private nonprofit loan guarantee agencies to protect the federal government's interest when collecting defaulted student loans under the Guaranteed Student Loan Program. Questionnaires were sent to 58 guarantee agencies that administer the program to…

  11. 41 CFR 102-75.575 - Who notifies non-profit organizations that surplus real property and related personal property to...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Who notifies non-profit... Or Housing Assistance § 102-75.575 Who notifies non-profit organizations that surplus real property... available? HUD notifies eligible non-profit organizations, following guidance in the GSA Customer Guide...

  12. THE CHANGING ROLE OF PRIVATE, NONPROFIT ORGANIZATIONS IN THE DEVELOPMENT AND DELIVERY OF HUMAN SERVICES IN THE UNITED STATES.

    PubMed

    Norris-Tirrell, Dorothy

    2014-01-01

    With diverse missions and multiple service provision strategies, nonprofit human services organizations have worked individually and collaboratively to create responses to social problems throughout the history of United States. This article highlights the important historic roots of the sector in understanding the scope and breadth of nonprofit human service organizations today. Challenges influencing this set of organizations, including the competing values of contracting out versus collaboration and the push-pull of grassroots or community-based versus professionalized orientations, are discussed. The article closes with important questions for nonprofit leaders and policymakers about the role of government in the human services arena.

  13. An empirical comparison between the board's strategic role in nonprofit hospitals and in for-profit industrial firms.

    PubMed Central

    Judge, W Q; Zeithaml, C P

    1992-01-01

    As the health care environment becomes more competitive, nonprofit hospitals are under pressure to adopt for-profit business practices. Based on an extensive field study, this research examines the central issue of organizational governance by comparing the strategic roles of nonprofit hospital boards with for-profit industrial boards. The results show that nonprofit hospital boards are generally more involved in the strategic decision process than their for-profit counterparts. If this governance activity is seen as desirable, hospital boards should exercise caution in emulating for-profit board practices. PMID:1563953

  14. An empirical comparison between the board's strategic role in nonprofit hospitals and in for-profit industrial firms.

    PubMed

    Judge, W Q; Zeithaml, C P

    1992-04-01

    As the health care environment becomes more competitive, nonprofit hospitals are under pressure to adopt for-profit business practices. Based on an extensive field study, this research examines the central issue of organizational governance by comparing the strategic roles of nonprofit hospital boards with for-profit industrial boards. The results show that nonprofit hospital boards are generally more involved in the strategic decision process than their for-profit counterparts. If this governance activity is seen as desirable, hospital boards should exercise caution in emulating for-profit board practices.

  15. Philanthropy and nonprofit organizations in U.S. health care: a personal retrospective.

    PubMed

    Ginzberg, E

    1991-01-01

    As has been true historically, the nonprofit acute-care hospital sector continues to play the dominant role in the nation's health care system. At the same time, the role of philanthropy has changed dramatically. A rough calculation suggests that in 1990, philanthropic dollars accounted for only 1% of health care operating costs and 5% of capital expenditures. By contrast, in New York City in 1940, for example, a major voluntary general hospital received 24% of its income from charitable contributions and only 11.6% from government. This article offers an historical analysis of the changing role of philanthropy and nonprofit hospitals in the structure and operation of the U.S. health care system throughout the 20th century and the implications for current policymaking.

  16. Decision making style and leadership patterns in nonprofit human service organizations.

    PubMed

    Wernet, S P; Austin, D M

    1991-01-01

    The authors report on the adaptation of twelve nonprofit human service organizations. This analysis is part of a research project that entailed a comprehensive study of both the fiscal patterns and policy patterns of nonprofit organizations. Through the use of interviews in an exploratory descriptive design, several major patterns were identified concerning organizational adaptation. Three categories of events effected the adaptation of these organizations: executive staff turnover, program/service structure change and financial issues. The three industrial subsectors studied demonstrated unique patterns in these events. A reactive decision making style was the overwhelming choice of these organizations. Leadership was a phenomenon shared by CEOs and Boards of Directors. Resource dependency theory offers some explanation for the change that occurs in this cluster of organizations.

  17. In for the long haul: knowledge translation between academic and nonprofit organizations.

    PubMed

    Jansson, S Mikael; Benoit, Cecilia; Casey, Lauren; Phillips, Rachel; Burns, David

    2010-01-01

    Although scientists are continually refining existing knowledge and producing new evidence to improve health care and health care delivery, far too little scientific output finds its way into the tool kits of practitioners. Likewise, the questions that clinicians would like to be answered all too rarely get taken up by researchers. In this article we focus on knowledge translation challenges accompanying a longitudinal research program with nonprofit organizations providing direct and indirect health and social services to disadvantaged groups in one region of Canada. Three essential factors influencing authentic and reciprocal knowledge transfer and utilization between nonprofit service providers and researchers are discussed: strong institutional partnerships, the use of skilled knowledge brokers, and the meaningful involvement of frontline personnel.

  18. An analysis of private, public, and nonprofit industrial pollution prevention initiatives

    SciTech Connect

    Bresnan, J.F. . School of Forestry and Environmental Studies)

    1994-03-01

    The private, public, and nonprofit sectors are all beginning to embrace pollution prevention as the preferred strategy for industrial environmental management. Pollution prevention refers to elimination of pollution before it is created and represents a change from the traditional approach of treating or disposing of pollution after it is generated. This paper describes pollution prevention, the factors that have led to its popularity across the different sectors, the benefits that can be realized through pollution prevention, the impediments to its implementation, and the characteristics of successful pollution prevention programs. The paper then focuses on pollution prevention initiatives that private, public, and nonprofit sector organizations have introduced, in an attempt to assess the present situation and possible future trends in the industrial implementation of pollution prevention.

  19. Profitability of HMOs: does non-profit status make a difference?

    PubMed

    Bryce, H J

    1994-06-01

    This study, based on 163 HMOs, tests the hypothesis that the rates of return on assets (ROA) are not significantly different between for-profit and non-profit HMOs. It finds no statistical support for rejecting the hypothesis. The marked similarity in profitability is fully explained by analyzing methods of cost control and accounting, operational incentives and constraints, and price determination. The paper concludes that profitability is not a defining distinction in the operation of managed care.

  20. Designing and implementing a balanced scorecard: lessons learned in nonprofit implementation.

    PubMed

    Gumbus, Andra; Wilson, Tom

    2004-01-01

    The balanced scorecard has been referred to as the management innovation of the century, and extensive articles have been written using case studies of organizations that use this performance measurement system. This article addresses the key issues of design and implementation with a step-by-step guide to how to design a balanced scorecard and lessons to avoid implementation problems in government and nonprofit settings.

  1. Ethical climates in for-profit, nonprofit, and government skilled nursing facilities: managerial implications for partnerships.

    PubMed

    Filipova, Anna A

    2011-01-01

    This study investigates ethical climates in government, nonprofit, and for-profit nursing homes and determines their similarities and differences. Surveys were collected from 656 (21.4%) licensed nurses who worked in 100 skilled nursing facilities in one Midwestern state. Shared law and code and caring ethical climates were identified across the 3 sector nursing homes. Those climates were also polarized. Important implications were drawn for consideration of ethical perceptions of each sector during negotiations and contract management.

  2. Designing and implementing a balanced scorecard: lessons learned in nonprofit implementation.

    PubMed

    Gumbus, Andra; Wilson, Tom

    2004-01-01

    The balanced scorecard has been referred to as the management innovation of the century, and extensive articles have been written using case studies of organizations that use this performance measurement system. This article addresses the key issues of design and implementation with a step-by-step guide to how to design a balanced scorecard and lessons to avoid implementation problems in government and nonprofit settings. PMID:15354813

  3. Lobbying and advocacy for the public's health: what are the limits for nonprofit organizations?

    PubMed Central

    Vernick, J S

    1999-01-01

    Nonprofit organizations play an important role in advocating for the public's health in the United States. This article describes the rules under US law for lobbying by nonprofit organizations. The 2 most common kinds of non-profits working to improve the public's health are "public charities" and "social welfare organizations." Although social welfare organizations may engage in relatively unlimited lobbying, public charities may not engage in "substantial" lobbying. Lobbying is divided into 2 main categories. Direct lobbying refers to communications with law-makers that take a position on specific legislation, and grassroots lobbying includes attempts to persuade members of the general public to take action regarding legislation. Even public charities may engage in some direct lobbying and a smaller amount of grassroots lobbying. Much public health advocacy, however, is not lobbying, since there are several important exceptions to the lobbying rules. These exceptions include "non-partisan analysis, study, or research" and discussions of broad social problems. Lobbying with federal or earmarked foundation funds is generally prohibited. PMID:10474565

  4. Differences between non-profit and for-profit hospices: patient selection and quality.

    PubMed

    Gandhi, Sabina Ohri

    2012-06-01

    This research compares the behavior of non-profit organizations and private for-profit firms in the hospice industry, where there are financial incentives created by the Medicare benefit. Medicare reimburses hospices on a fixed per diem basis, regardless of patient diagnosis. Because under this system patients with lower expected costs are more profitable, hospices can selectively enroll patients with longer lengths of stay. While it is illegal for hospices to reject potential patients explicitly, they can influence their patient mix through referral networks. A fixed per diem rate also creates an incentive shirk on quality and to substitute lower skilled for higher skilled labor, which has implications for quality of care. By using within-market variation in hospice characteristics, the empirical evidence suggests that for-profit hospices differentially take advantage of these incentives. The results show that for-profit hospices engage in patient selection through significantly different referral networks than non-profits. They receive more patients from long-term care facilities and fewer patients through more traditional paths, such as physician referrals. This mechanism of patient selection is supported by the result that for-profits have fewer cancer patients and more patients with longer lengths of stay. While non-profit and for-profit hospices report similar numbers of staff visits per patient, for-profit firms make significantly less use of skilled nursing providers. We also find some weak evidence of lower levels of quality in for-profit hospices.

  5. "Compassion, pleasantry, and hope": a process evaluation of a volunteer-based nonprofit.

    PubMed

    Mye, Sarah C; Moracco, Kathryn E

    2015-06-01

    As funders continue to emphasize the importance of documented results, nonprofit organizations must work to complete program evaluations that are both valuable and feasible. The purpose of this paper is to document a practical process evaluation of a southeastern nonprofit, a local Meals on Wheels. Using a mixed methods approach, we sought to answer four evaluation questions: (1) What are the essential program components, as identified by key stakeholders; (2) To what extent are volunteers implementing the identified essential components as intended; (3) What is the level of volunteer satisfaction with the program; and (4) What suggestions do stakeholders have for improving the program? Our findings indicate that most aspects of the program were implemented as intended, but inconsistencies occurred when volunteers were unsure of their assigned duties. In addition, volunteers had high levels of satisfaction and specific suggestions for improvement. From these results, we developed a conceptual model of factors contributing to quality of implementation and volunteer satisfaction that may be generalizable to other volunteer-based nonprofits. Specifically, we identified three factors that helped to facilitate satisfaction and performance: leadership, social contact, and fulfillment. Finally, this process evaluation demonstrates the feasibility of developing and implementing evaluation tools in similar organizations.

  6. Growth and resilience of pioneering nonprofit human service organizations: a cross-case analysis of organizational histories.

    PubMed

    Kimberlin, Sara E; Schwartz, Sara L; Austin, Michael J

    2011-01-01

    Knowledge of organizational history is important for recognizing patterns in effective management and understanding how organizations respond to internal and external challenges. This cross-case analysis of 12 histories of pioneering nonprofit human service organizations contributes an important longitudinal perspective on organizational history, complementing the cross-sectional case studies that dominate the existing research on nonprofit organizations. The literature on organizational growth, including lifecycle models and growth management, is reviewed, along with the literature on organizational resilience. Based on analysis of the 12 organizational histories, a conceptual model is presented that synthesizes key factors in the areas of leadership, internal operations, and external relations that influence organizational growth and resilience to enable nonprofit organizations to survive and thrive over time. Both cross-sectional and longitudinal examples from the organizational histories illustrate the conceptual map. The paper concludes with a discussion of directions for future research on nonprofit organizational history.

  7. Growth and resilience of pioneering nonprofit human service organizations: a cross-case analysis of organizational histories.

    PubMed

    Kimberlin, Sara E; Schwartz, Sara L; Austin, Michael J

    2011-01-01

    Knowledge of organizational history is important for recognizing patterns in effective management and understanding how organizations respond to internal and external challenges. This cross-case analysis of 12 histories of pioneering nonprofit human service organizations contributes an important longitudinal perspective on organizational history, complementing the cross-sectional case studies that dominate the existing research on nonprofit organizations. The literature on organizational growth, including lifecycle models and growth management, is reviewed, along with the literature on organizational resilience. Based on analysis of the 12 organizational histories, a conceptual model is presented that synthesizes key factors in the areas of leadership, internal operations, and external relations that influence organizational growth and resilience to enable nonprofit organizations to survive and thrive over time. Both cross-sectional and longitudinal examples from the organizational histories illustrate the conceptual map. The paper concludes with a discussion of directions for future research on nonprofit organizational history. PMID:21416428

  8. Evaluating hospitals' provision of community benefit: an argument for an outcome-based approach to nonprofit hospital tax exemption.

    PubMed

    Rubin, Daniel B; Singh, Simone Rauscher; Jacobson, Peter D

    2013-04-01

    Nonprofit hospitals are exempt from federal income taxation if they pass organizational and operational tests, including satisfying the community-benefit standard. Policymakers, however, have questioned the adequacy of the community benefits that nonprofit hospitals provide in exchange for these exemptions. The Internal Revenue Service recently responded to these concerns by redesigning its tax forms for nonprofit hospitals. The new Form 990 Schedule H requires nonprofit hospitals to provide additional information about their community-benefit activities. This new reporting requirement, however, places an undue focus on input-based community-benefit indicators, in particular expenditures. We argue that expanding the current input-based reporting requirement to include not only monetary inputs but also population health outcomes would achieve greater benefit for society. PMID:23409909

  9. Charity care in nonprofit urban hospitals: analysis of the role of size and ownership type in Washington State for 2011.

    PubMed

    Coyne, Joseph S; Ogle, Natalie M; McPherson, Sterling; Murphy, Sean; Smith, Gary J; Davidson, Gregg Agustín

    2014-01-01

    Nonprofit hospitals are expected to serve their communities as charitable organizations in exchange for the tax exemption benefits they receive. With the passage into law of the Affordable Care Act, additional guidelines were generated in 2010 to ensure nonprofit hospitals are compliant. Nonetheless, the debate continues on whether nonprofit hospitals provide adequate charity care to their patient population. In this study, charity care provided by 29 Washington State nonprofit urban hospitals was examined for 2011 using financial data from the Washington State Department of Health. Charity care levels were compared to both income tax savings and gross revenues to generate two financial ratios that were analyzed according to hospital bed size and nonprofit ownership type. For the first ratio, 97% of the hospitals (28 of 29) were providing charity care in greater amounts than the tax savings they accrued. The average ratio value using total charity care and total income tax savings of all the hospitals in the study was 6.10, and the median value was 3.46. The nonparametric Kruskal-Wallis test results by bed size and nonprofit ownership type indicate that ownership type has a significant effect on charity care to gross revenue ratios (p = .020). Our analysis indicates that church-owned hospitals had higher ratios of charity care to gross revenues than did the other two ownership types--government and voluntary--in this sample. Policy implications are offered and further studies are recommended to analyze appropriate levels of charity care in nonprofit hospitals given new requirements for maintaining a hospital's tax-exempt status. PMID:25647964

  10. Charity care in nonprofit urban hospitals: analysis of the role of size and ownership type in Washington State for 2011.

    PubMed

    Coyne, Joseph S; Ogle, Natalie M; McPherson, Sterling; Murphy, Sean; Smith, Gary J; Davidson, Gregg Agustín

    2014-01-01

    Nonprofit hospitals are expected to serve their communities as charitable organizations in exchange for the tax exemption benefits they receive. With the passage into law of the Affordable Care Act, additional guidelines were generated in 2010 to ensure nonprofit hospitals are compliant. Nonetheless, the debate continues on whether nonprofit hospitals provide adequate charity care to their patient population. In this study, charity care provided by 29 Washington State nonprofit urban hospitals was examined for 2011 using financial data from the Washington State Department of Health. Charity care levels were compared to both income tax savings and gross revenues to generate two financial ratios that were analyzed according to hospital bed size and nonprofit ownership type. For the first ratio, 97% of the hospitals (28 of 29) were providing charity care in greater amounts than the tax savings they accrued. The average ratio value using total charity care and total income tax savings of all the hospitals in the study was 6.10, and the median value was 3.46. The nonparametric Kruskal-Wallis test results by bed size and nonprofit ownership type indicate that ownership type has a significant effect on charity care to gross revenue ratios (p = .020). Our analysis indicates that church-owned hospitals had higher ratios of charity care to gross revenues than did the other two ownership types--government and voluntary--in this sample. Policy implications are offered and further studies are recommended to analyze appropriate levels of charity care in nonprofit hospitals given new requirements for maintaining a hospital's tax-exempt status.

  11. Paying their way? Do nonprofit hospitals justify their favorable tax treatment?

    PubMed

    Schneider, Helen

    2007-01-01

    This study addresses the effect of hospital ownership on the delivery of services to medically indigent patients and on their communities, using two alternative definitions of community benefits. Using data from hospitals in California, the study finds that in similar markets, the amount of community benefits provided by a tax-exempt private hospital is equivalent in value to that provided by an investor-owned hospital. These results are sensitive to the definition of community benefits, thus indicating need for a more explicit identification and minimum standard of the community benefits expected of nonprofit hospitals in return for their special tax treatment.

  12. The accountability of nonprofit hospitals: lessons from Maryland's community benefit reporting requirements.

    PubMed

    Gray, Bradford H; Schlesinger, Mark

    2009-01-01

    Under Internal Revenue Service requirements, nonprofit hospitals will begin filing new community benefit reports in 2010. Maryland has had similar requirements since 2004. This paper, based on interviews at 20 hospitals, describes how Maryland's requirements affected hospitals and their activities. Increases in reported community benefit expenditures since the program began are due to both changes in activities and better data capture. Charity care accounts for one-third of community benefit dollars. A key distinction concerns whether hospitals take an accounting or managerial approach to community benefit. The Maryland experience suggests the issues that will arise when the national requirements are implemented. PMID:19694387

  13. Paying their way? Do nonprofit hospitals justify their favorable tax treatment?

    PubMed

    Schneider, Helen

    2007-01-01

    This study addresses the effect of hospital ownership on the delivery of services to medically indigent patients and on their communities, using two alternative definitions of community benefits. Using data from hospitals in California, the study finds that in similar markets, the amount of community benefits provided by a tax-exempt private hospital is equivalent in value to that provided by an investor-owned hospital. These results are sensitive to the definition of community benefits, thus indicating need for a more explicit identification and minimum standard of the community benefits expected of nonprofit hospitals in return for their special tax treatment. PMID:17850044

  14. The Value Of The Nonprofit Hospital Tax Exemption Was $24.6 Billion In 2011.

    PubMed

    Rosenbaum, Sara; Kindig, David A; Bao, Jie; Byrnes, Maureen K; O'Laughlin, Colin

    2015-07-01

    The federal government encourages public support for charitable activities by allowing people to deduct donations to tax-exempt organizations on their income tax returns. Tax-exempt hospitals are major beneficiaries of this policy because it encourages donations to the hospitals while shielding them from federal and state tax liability. In exchange, these hospitals must engage in community benefit activities, such as providing care to indigent patients and participating in Medicaid. The congressional Joint Committee on Taxation estimated the value of the nonprofit hospital tax exemption at $12.6 billion in 2002--a number that included forgone taxes, public contributions, and the value of tax-exempt bond financing. In this article we estimate that the size of the exemption reached $24.6 billion in 2011. The Affordable Care Act (ACA) brings a new focus on community benefit activities by requiring tax-exempt hospitals to engage in communitywide planning efforts to improve community health. The magnitude of the tax exemption, coupled with ACA reforms, underscores the public's interest not only in community benefit spending generally but also in the extent to which nonprofit hospitals allocate funds for community benefit expenditures that improve the overall health of their communities.

  15. The Value Of The Nonprofit Hospital Tax Exemption Was $24.6 Billion In 2011.

    PubMed

    Rosenbaum, Sara; Kindig, David A; Bao, Jie; Byrnes, Maureen K; O'Laughlin, Colin

    2015-07-01

    The federal government encourages public support for charitable activities by allowing people to deduct donations to tax-exempt organizations on their income tax returns. Tax-exempt hospitals are major beneficiaries of this policy because it encourages donations to the hospitals while shielding them from federal and state tax liability. In exchange, these hospitals must engage in community benefit activities, such as providing care to indigent patients and participating in Medicaid. The congressional Joint Committee on Taxation estimated the value of the nonprofit hospital tax exemption at $12.6 billion in 2002--a number that included forgone taxes, public contributions, and the value of tax-exempt bond financing. In this article we estimate that the size of the exemption reached $24.6 billion in 2011. The Affordable Care Act (ACA) brings a new focus on community benefit activities by requiring tax-exempt hospitals to engage in communitywide planning efforts to improve community health. The magnitude of the tax exemption, coupled with ACA reforms, underscores the public's interest not only in community benefit spending generally but also in the extent to which nonprofit hospitals allocate funds for community benefit expenditures that improve the overall health of their communities. PMID:26085486

  16. Breaking Down the Door: A Nonprofit Model Creating Pathways for Non-Traditional STEM Student Engagement

    NASA Astrophysics Data System (ADS)

    Pelaez, C.; Pelaez, J.

    2015-12-01

    Blueprint Earth was created as a nonprofit scientific research organization dedicated to conducting micro-scale interdisciplinary environmental investigations to generate macroscopic, system-level environmental understanding. The field data collection and analysis process was conceived to be dependent on student participation and collaboration with more senior scientists, effecting knowledge transfer and emphasizing the critical nature of interdisciplinary research in investigating complex, macroscopic questions. Recruiting for student volunteer researchers is conducted in academic institutions, and to date has focused primarily on the Los Angeles area. Self-selecting student participation has run contrary to traditional STEM demographics. The vast majority of research participants in Blueprint Earth's work are female and/or from a minority (non-white) background, and most are first-generation college students or from low-income, Pell grant-eligible households. Traditional field research programs for students often come at a high cost, creating barriers to access for field-based STEM opportunities. The nonprofit model employed by Blueprint Earth provides zero-cost access to opportunity for students that the STEM world is currently targeting for future professional development.

  17. Comparing change readiness, quality improvement, and cost management among Veterans Administration, for-profit, and nonprofit hospitals.

    PubMed

    West, T D

    1998-01-01

    Health care organizations throughout the country are facing increasing pressure to improve their quality of care while reducing cost. This article describes a model of organizational change and develops a change readiness matrix that managers can use to benchmark their organization's performance on three dimensions: (1) change readiness, (2) quality improvement, and (3) cost management. The model and the matrix combine to offer managers a framework for pursuing organizational change and operational innovation within their organization. A survey methodology is used to compare VA hospitals (n = 44), for-profit hospitals (n = 108), and nonprofit hospitals (n = 449) on the three performance dimensions. The results indicate that Veterans Administration hospitals react differently than either for-profit or nonprofit hospitals on these dimensions. However, responses from for-profit and nonprofit hospitals were not significantly different from each other. Additional insights are presented into how hospitals in general can facilitate the organizational change process.

  18. 78 FR 14437 - Government Employees Serving in Official Capacity in Nonprofit Organizations; Sector Unit...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-06

    ... promotion organizations. Until 1996, neither the agencies involved nor the Office of Government Ethics... organizations. 76 FR 24818. The Note following section 2640.203(m) clarifies that agencies must satisfy... the outside organization or from participating in agency decisions to award grants or contracts to...

  19. The importance of performance assessment in local government decisions to fund health and human services nonprofit organizations.

    PubMed

    Vaughan, Shannon K

    2010-01-01

    In times of fiscal crisis, demand for health and human services increases while revenues shrink, causing funders to focus more intently on identifying the most successful organizations in which to invest scarce resources. This research grew out of interest in enhancing performance assessment of nonprofit organizations expressed by local government managers. A survey of Alliance for Innovation Members explores two primary research questions: 1) what is a successful nonprofit; and 2) what type(s) of performance assessment tools are the most useful. The results strengthen our understanding of what information city and county managers want and why they prefer certain evaluation tools.

  20. Oxymoron no more: the potential of nonprofit drug companies to deliver on the promise of medicines for the developing world.

    PubMed

    Hale, Victoria G; Woo, Katherine; Lipton, Helene Levens

    2005-01-01

    Although some pharmaceutical company efforts to develop and distribute drugs in developing countries have been successful, many fall short of meeting needs in resource-poor nations. In the context of public-private partnerships, we discuss the concept of a nonprofit pharmaceutical company dedicated to developing and distributing drugs for diseases endemic in developing countries. Using the experience of the Institute for OneWorld Health, we present the vision, core elements of the product development model, and challenges confronting this model. Despite limitations, early successes raise hopes that a nonprofit drug company can exist successfully both as a global health organization and as a business.

  1. Accounting for Agency

    ERIC Educational Resources Information Center

    Valentine, Kylie

    2011-01-01

    Children are increasingly described as agents and agency is important to arguments for children's rights and participation. Yet agency is rarely defined or theorised in childhood studies. This article reviews common uses and meanings of agency and argues that critical, social conceptualisations have yet to be extensively taken up in childhood…

  2. 40 CFR 36.645 - Federal agency or agency.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Federal agency or agency. 36.645 Section 36.645 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY GRANTS AND OTHER FEDERAL... Federal agency or agency. Federal agency or agency means any United States executive department,...

  3. A Comparison of the Employment Experiences of Childcare Workers in Non-Profit and Privately-Owned Childcare Centres: Some Preliminary Findings.

    ERIC Educational Resources Information Center

    Nuttall, Jocelyn Grace

    A comparative study of the employment experiences of staff at nonprofit and privately owned childcare centers was conducted in the Christchurch, New Zealand, area. A total of 23 staff members at 3 nonprofit centers and 9 staff members at 2 privately owned centers responded to a survey concerning their qualifications, work history, current working…

  4. WWC Quick Review of the Article "Impact of For-Profit and Nonprofit Management on Student Achievement: The Philadelphia Intervention, 2002-2008"

    ERIC Educational Resources Information Center

    What Works Clearinghouse, 2010

    2010-01-01

    "Impact of For-Profit and Nonprofit Management on Student Achievement: The Philadelphia Intervention, 2002-2008" examined whether shifting from traditional district management to management by a for-profit or nonprofit organization improves student achievement. The study analyzed data on six cohorts of elementary and middle school students…

  5. North American Adult Literacy Programs and Latin American Immigrants: How Critical Pedagogy Can Help Nonprofit Literacy Programming in the United States

    ERIC Educational Resources Information Center

    Straubhaar, Rolf

    2013-01-01

    As nonprofit adult literacy programs are often the only options for low-income Latin American immigrants in North America, problems accompanying these programs affect the ability of immigrants to benefit from them. North American nonprofit adult literacy programs often struggle due to the difficulties inherent in using volunteer instructors (often…

  6. Why Aren't Evaluations Working and What to Do About It: A Framework for Negotiating Meaningful Evaluation in Nonprofits

    ERIC Educational Resources Information Center

    Liket, Kellie C.; Rey-Garcia, Marta; Maas, Karen E. H.

    2014-01-01

    Nonprofit organizations are under great pressure to use evaluations to show that their programs "work" and that they are "effective." However, empirical evidence indicates that nonprofits struggle to perform useful evaluations, especially when conducted under accountability pressures. An increasing body of evidence highlights…

  7. A successful collaboration between a private nonprofit health plan and a state health department.

    PubMed

    Rolnick, S J; Flores, S K; O'Fallon, A M; Vanderburg, N R

    2000-01-01

    This article describes the experience of a private, nonprofit health plan in establishing a collaborative relationship with a state health department. Through a federal grant project, efforts toward assuring quality care for children with special health care needs in managed care settings provided unique opportunities to form partnerships between multiple health plans, community groups, and other stakeholders. Collaborative activities included (1) formation of a pediatric asthma task force and a performance measurement and quality assurance committee; (2) planning and execution of a statewide conference; (3) development of a teaching manual for incorporating asthma education into elementary classroom curricula; and (4) publication of a parent resource manual for health plan members. Key ingredients and influencing factors for successful public-private partnerships are discussed.

  8. Leadership in nonprofit organizations of Nicaragua and El Salvador: a study from the social identity theory.

    PubMed

    Moriano León, Juan Antonio; Topa Cantisano, Gabriela; Lévy Mangin, Jean-Pierre

    2009-11-01

    This study follows the social identity model of leadership proposed by van Knippenberg and Hogg (2003), in order to examine empirically the mediator effect of leadership prototypicality between social identity, extra effort, and perceived effectiveness of group members. The sample consisted of 109 participants who worked in 22 different work-teams of non-profit organizations (NPO) from Nicaragua and El Salvador. The data analysis was performed through structural equation modeling (SEM). The results show that NPO membership is related to a high level of social identity. In addition, the results confirmed that leadership prototypicality has a significant and positive mediator effect in the relationship between the group identification and the group members' extra effort and the perceived effectiveness of leadership.

  9. Healthcare public key infrastructure (HPKI) and non-profit organization (NPO): essentials for healthcare data exchange.

    PubMed

    Takeda, Hiroshi; Matsumura, Yasushi; Nakagawa, Katsuhiko; Teratani, Tadamasa; Qiyan, Zhang; Kusuoka, Hideo; Matsuoka, Masami

    2004-01-01

    To share healthcare information and to promote cooperation among healthcare providers and customers (patients) under computerized network environment, a non-profit organization (NPO), named as OCHIS, was established at Osaka, Japan in 2003. Since security and confidentiality issues on the Internet have been major concerns in the OCHIS, the system has been based on healthcare public key infrastructure (HPKI), and found that there remained problems to be solved technically and operationally. An experimental study was conducted to elucidate the central and the local function in terms of a registration authority and a time stamp authority by contracting with the Ministry of Economics and Trading Industries in 2003. This paper describes the experimental design with NPO and the results of the study concerning message security and HPKI. The developed system has been operated practically in Osaka urban area.

  10. Impact of non-profit organizations on drug discovery: opportunities, gaps, solutions.

    PubMed

    Matter, Alex; Keller, Thomas H

    2008-04-01

    Non-profit organizations (NPO) play an increasingly important role in drug discovery and development for diseases that are neglected by the pharmaceutical industry because of low or absent commercial incentives. Governments and major private foundations such as the Wellcome Trust and the Bill & Melinda Gates Foundation increasingly step in to provide strategic direction, communication platforms and major resources, motivated by the fact that major healthcare problems remain unsolved. Drug discovery in the field of neglected diseases is fraught with complexities since, in many cases, important tools are lacking including readily available diagnostics, molecular epidemiology, appropriate model systems, representative strain collections, biomarkers, up-to-date trial methodologies and regulatory strategies. On top of this, the high hurdles addressing novel drug targets must be cleared.

  11. Do non-profit nursing homes separate governance roles? The impact of size and ownership characteristics.

    PubMed

    Dewaelheyns, Nico; Eeckloo, Kristof; Van Herck, Gustaaf; Van Hulle, Cynthia; Vleugels, Arthur

    2009-05-01

    Separation between operational responsibilities and those of oversight is an important point of discussion in governance. Novel to the literature, this paper not only offers direct evidence on the degree of separation, but also shows its relationship with size (ceteris paribus efficiency prescribes that large organizations implement more separation) and ownership characteristics of non-profit institutions. Using a sample of Belgian (Flemish) nursing homes, we find that in private nursing homes this separation increases with size while this is not the case in public homes. We document that this lack in flexibility in governance practices explains the micro-monitoring in public institutions. We formulate policy implications and suggest solutions to create more flexibility and likely also better governance. PMID:19026459

  12. Healthcare public key infrastructure (HPKI) and non-profit organization (NPO): essentials for healthcare data exchange.

    PubMed

    Takeda, Hiroshi; Matsumura, Yasushi; Nakagawa, Katsuhiko; Teratani, Tadamasa; Qiyan, Zhang; Kusuoka, Hideo; Matsuoka, Masami

    2004-01-01

    To share healthcare information and to promote cooperation among healthcare providers and customers (patients) under computerized network environment, a non-profit organization (NPO), named as OCHIS, was established at Osaka, Japan in 2003. Since security and confidentiality issues on the Internet have been major concerns in the OCHIS, the system has been based on healthcare public key infrastructure (HPKI), and found that there remained problems to be solved technically and operationally. An experimental study was conducted to elucidate the central and the local function in terms of a registration authority and a time stamp authority by contracting with the Ministry of Economics and Trading Industries in 2003. This paper describes the experimental design with NPO and the results of the study concerning message security and HPKI. The developed system has been operated practically in Osaka urban area. PMID:15361019

  13. Do non-profit nursing homes separate governance roles? The impact of size and ownership characteristics.

    PubMed

    Dewaelheyns, Nico; Eeckloo, Kristof; Van Herck, Gustaaf; Van Hulle, Cynthia; Vleugels, Arthur

    2009-05-01

    Separation between operational responsibilities and those of oversight is an important point of discussion in governance. Novel to the literature, this paper not only offers direct evidence on the degree of separation, but also shows its relationship with size (ceteris paribus efficiency prescribes that large organizations implement more separation) and ownership characteristics of non-profit institutions. Using a sample of Belgian (Flemish) nursing homes, we find that in private nursing homes this separation increases with size while this is not the case in public homes. We document that this lack in flexibility in governance practices explains the micro-monitoring in public institutions. We formulate policy implications and suggest solutions to create more flexibility and likely also better governance.

  14. Assessment of a tool for measuring non-profit advocacy efforts in India, Uganda and Yemen.

    PubMed

    Lalwani, Tanya; Rajaratnam, Julie Knoll; McOwen, Jordan; Gordis, Deborah J; Bowen, Lisa A; Bernson, Jeff

    2016-03-01

    To improve maternal and child health, the White Ribbon Alliance for Safe Motherhood (WRA) implemented an innovative policy advocacy project in India, Uganda and Yemen from 2009 to 2011. PATH assisted WRA in designing an approach to measure the short- and long-term results of WRA's advocacy efforts.Expert rating instruments have been widely used since 1970s to track country-level program efforts focusing on family planning, maternal and neonatal health, and HIV/AIDS. This article assesses and establishes the strength and applicability of an expert rating tool, the Maternal Health Policy Score (MHPS), in measuring and guiding a non-profit's advocacy efforts.The tool was assessed using five criteria: validity of results, reproducibility of results, acceptability to respondents, internal consistency and cost. The tool proved effective for measuring improvements in the policy environment at both the national and subnational levels that the non-profit intended to effect and useful for identifying strong and weak policy domains. The results are reproducible, though ensuring fidelity in implementation during different rounds of data collection may be difficult. The acceptability of the tool was high among respondents, and also among users of the information.MHPS provides a quick, low-cost method to measure overall changes in the policy environment, giving advocacy organizations and grant makers timely information to gauge the influence of their work and take corrective action. WRA demonstrated the use of MHPS at multiple points in the project: at the onset of a project to identify and strategize around policy domains that need attention, during and at the end of the project to monitor progress made and redirect efforts. PMID:25149099

  15. Assessment of a tool for measuring non-profit advocacy efforts in India, Uganda and Yemen.

    PubMed

    Lalwani, Tanya; Rajaratnam, Julie Knoll; McOwen, Jordan; Gordis, Deborah J; Bowen, Lisa A; Bernson, Jeff

    2016-03-01

    To improve maternal and child health, the White Ribbon Alliance for Safe Motherhood (WRA) implemented an innovative policy advocacy project in India, Uganda and Yemen from 2009 to 2011. PATH assisted WRA in designing an approach to measure the short- and long-term results of WRA's advocacy efforts.Expert rating instruments have been widely used since 1970s to track country-level program efforts focusing on family planning, maternal and neonatal health, and HIV/AIDS. This article assesses and establishes the strength and applicability of an expert rating tool, the Maternal Health Policy Score (MHPS), in measuring and guiding a non-profit's advocacy efforts.The tool was assessed using five criteria: validity of results, reproducibility of results, acceptability to respondents, internal consistency and cost. The tool proved effective for measuring improvements in the policy environment at both the national and subnational levels that the non-profit intended to effect and useful for identifying strong and weak policy domains. The results are reproducible, though ensuring fidelity in implementation during different rounds of data collection may be difficult. The acceptability of the tool was high among respondents, and also among users of the information.MHPS provides a quick, low-cost method to measure overall changes in the policy environment, giving advocacy organizations and grant makers timely information to gauge the influence of their work and take corrective action. WRA demonstrated the use of MHPS at multiple points in the project: at the onset of a project to identify and strategize around policy domains that need attention, during and at the end of the project to monitor progress made and redirect efforts.

  16. Academic and Non-Profit Accessibility to Commercial Remote Sensing Software

    NASA Astrophysics Data System (ADS)

    O'Connor, A. S.; Farr, B.

    2013-12-01

    Remote Sensing as a topic of teaching and research at the university and college level continues to increase. As more data is made freely available and software becomes easier to use, more and more academic and non-profits institutions are turning to remote sensing to solve their tough and large spatial scale problems. Exelis Visual Information Solutions (VIS) has been supporting teaching and research endeavors for over 30 years with a special emphasis over the last 5 years with scientifically proven software and accessible training materials. The Exelis VIS academic program extends to US and Canadian 2 year and 4 year colleges and universities with tools for analyzing aerial and satellite multispectral and hyperspectral imagery, airborne LiDAR and Synthetic Aperture Radar. The Exelis VIS academic programs, using the ENVI Platform, enables labs and classrooms to be outfitted with software and makes software accessible to students. The ENVI software provides students hands on experience with remote sensing software, an easy teaching platform for professors and allows researchers scientifically vetted software they can trust. Training materials are provided at no additional cost and can either serve as a basis for course curriculum development or self paced learning. Non-profit organizations like The Nature Conservancy (TNC) and CGIAR have deployed ENVI and IDL enterprise wide licensing allowing researchers all over the world to have cost effective access COTS software for their research. Exelis VIS has also contributed licenses to the NASA DEVELOP program. Exelis VIS is committed to supporting the academic and NGO community with affordable enterprise licensing, access to training materials, and technical expertise to help researchers tackle today's Earth and Planetary science big data challenges.

  17. 76 FR 2908 - Nonprofit Management LLC and Jeremy Ryan Claeys; Analysis of Proposed Consent Order To Aid Public...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-18

    ... Nonprofit Management LLC and Jeremy Ryan Claeys; Analysis of Proposed Consent Order To Aid Public Comment... or unfair methods of competition. The attached Analysis to Aid Public Comment describes both the... following Analysis to Aid Public Comment describes the terms of the consent agreement, and the...

  18. 48 CFR 915.404-4-70-5 - Special considerations-contracts with nonprofit organizations (other than educational institutions).

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 5 2013-10-01 2013-10-01 false Special considerations-contracts with nonprofit organizations (other than educational institutions). 915.404-4-70-5 Section 915.404-4-70-5 Federal Acquisition Regulations System DEPARTMENT OF ENERGY CONTRACTING METHODS AND CONTRACT TYPES CONTRACTING BY NEGOTIATION...

  19. Energy Conservation. The Capital Investment Needs for Building Rehabilitation for Non-Profit Educational Institutions. Paper No. 2.

    ERIC Educational Resources Information Center

    Energy Task Force, Washington, DC.

    This paper is one of several reports being prepared by the Energy Task Force on the impact of energy supply and cost trends on nonprofit educational institutions. This particular report focuses on the need to render educational facilities more energy-efficient through a program of capital investments focused on the rehabilitation of existing…

  20. 48 CFR 52.249-5 - Termination for Convenience of the Government (Educational and Other Nonprofit Institutions).

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Contracting Officer in the form and with the certification prescribed by the Contracting Officer. The... Contractor paid the agreed amount. (f) The cost principles and procedures in subpart 31.3 of the Federal... a nonprofit organization under Office of Management and Budget (OMB) Circular A-122, Cost...

  1. Strategic Planning: Contextual Factors that Facilitated and/or Challenged the Implementation of Strategic Planning in Two Nonprofit Organizations

    ERIC Educational Resources Information Center

    Masilamony, Davadhasan

    2010-01-01

    As the nonprofit sector continues to grow in size and importance in American society, successful organizations proactively initiate strategic planning so they can be more responsive to changing circumstances, underlying trends, and shifting demands. At times, however, organizations develop elaborate plans that are never implemented. Unfortunately,…

  2. For-Profit versus Nonprofit Colleges: A Predictive Study of Student Retention in Two-Year Community Colleges

    ERIC Educational Resources Information Center

    Daly, Jon C.

    2013-01-01

    Student retention has been a significant issue in higher education for several decades. "Two-year colleges" tend to have lower retention rates than four-year colleges (Seidman, 2005, ). Low retention is a problem in both two-year for-profit and nonprofit colleges. The purpose of this study was to ascertain the predictors of retention…

  3. The emergence of the non-profit foundation as a significant organizational format for group practice in California.

    PubMed

    Johnson, J R

    1988-01-01

    The non-profit foundation is fast becoming a factor in the organizational structure of group practices. A growing number of group practices have adopted this format as a means of positioning themselves for survival and success in the turbulent, changing environment of the health care delivery system.

  4. A Knowledge-Based Expert System Which Assists Non-Profit Organizations in Fund-Raising Software Selections.

    ERIC Educational Resources Information Center

    Hoppe, Patricia Anne

    Outcomes of a project designed to develop the knowledge base necessary for creating an expert system that would help nonprofit organizations select fund-raising software are presented in this paper. When the system is completed, its components will ask the user for information that will assist in determining the organization's administrative needs…

  5. Teaching How to Fish? New Non-Profit Organisation Professors Beyond Borders Seeks to Humanise Higher Education Internationalisation

    ERIC Educational Resources Information Center

    Observatory on Borderless Higher Education, 2010

    2010-01-01

    Last week saw the launch of Professors Beyond Borders (PBB), a new non-profit organisation aiming to engage international scholars as volunteers in international disaster recovery and sustainable development. The primary goal of the organisation is to enhance the capacity of communities to organise themselves to solve specific problems via the…

  6. The Spread of Neoliberalism in US Community Colleges: TQM Accreditation, "Consumers," and Corporate Sponsored Non-Profits

    ERIC Educational Resources Information Center

    Boyd, Scott H.

    2011-01-01

    This article examines the extent of neoliberalism's influence within US community colleges during the last decade. It argues that such influence is changing non-profit, publicly funded community colleges into consumer colleges, serving the needs of corporations and "customers" at the expense of civic responsibility. Educating 46% of all United…

  7. Organization and Management of Non-Profit Private Higher Education in a Multi-Ethnic and Multi-Lingual Environment

    ERIC Educational Resources Information Center

    Farrington, Dennis; Abazi, Alajdin

    2009-01-01

    The South East European University (SEEU) was founded in 2001 as a non-profit university established by co-operation between OSCE, USAID, the European Commission and the Government of the Republic of Macedonia (or FYROM) as a contribution towards conflict prevention. There has been a gradual transition from a centrally managed project to a modern…

  8. Characteristics of relinquishing and adoptive owners of horses associated with U.S. nonprofit equine rescue organizations.

    PubMed

    Holcomb, Kathryn E; Stull, Carolyn L; Kass, Philip H

    2012-01-01

    Nonprofit equine rescue organizations in the United States provide care for relinquished horses and may offer adoption programs. With an estimated 100,000 "unwanted" horses per year and few municipal shelters providing wholesale euthanasia, there is a need to minimize the number of unwanted horses and maximize their successful transition to new caregivers. This study's objectives were to characterize the relinquishing and adoptive owners interacting with nonprofit rescue organizations. Nonprofit organizations (n = 144) in 37 states provided information by survey on 280 horses relinquished between 2006 and 2009, from which 73 were adopted. Results show the majority of relinquishing owners were women, whereas adoptive owners were primarily families or couples. Most relinquishing owners had previous equine experience and had owned the horse for 1 to 5 years; about half owned 1 other horse. Three quarters of the adoptive owners possessed additional horses housed on their property. The primary use for rehomed horses was for riding or driving. These findings will serve to help develop effective education programs for responsible horse ownership and optimize acceptance criteria and successful adoption strategies of horses by nonprofit organizations.

  9. The Corporation of Learning: Nonprofit Higher Education Takes Lessons from Business. Research & Occasional Paper Series. CSHE.5.03

    ERIC Educational Resources Information Center

    Kirp, David L.

    2003-01-01

    This essay examines the ways in which nonprofit universities increasingly emulate businesses, focusing on two of the most direct forms of emulation: the creation of internal university markets at the University of Southern California through adoption of variants of resource center management (RCM) and the privatization of public higher education…

  10. Characteristics of relinquishing and adoptive owners of horses associated with U.S. nonprofit equine rescue organizations.

    PubMed

    Holcomb, Kathryn E; Stull, Carolyn L; Kass, Philip H

    2012-01-01

    Nonprofit equine rescue organizations in the United States provide care for relinquished horses and may offer adoption programs. With an estimated 100,000 "unwanted" horses per year and few municipal shelters providing wholesale euthanasia, there is a need to minimize the number of unwanted horses and maximize their successful transition to new caregivers. This study's objectives were to characterize the relinquishing and adoptive owners interacting with nonprofit rescue organizations. Nonprofit organizations (n = 144) in 37 states provided information by survey on 280 horses relinquished between 2006 and 2009, from which 73 were adopted. Results show the majority of relinquishing owners were women, whereas adoptive owners were primarily families or couples. Most relinquishing owners had previous equine experience and had owned the horse for 1 to 5 years; about half owned 1 other horse. Three quarters of the adoptive owners possessed additional horses housed on their property. The primary use for rehomed horses was for riding or driving. These findings will serve to help develop effective education programs for responsible horse ownership and optimize acceptance criteria and successful adoption strategies of horses by nonprofit organizations. PMID:22233213

  11. A Characterization of the Communication Preferences for Nonprofit Organizations during a Phenomenological Study of a Virtual World Meeting

    ERIC Educational Resources Information Center

    Spencer, Irish Gaymon

    2013-01-01

    With the weakening economy, many nonprofit organizations have cut their budget and are investigating cost cutting expenditures to survive from cutting employees, to cutting services, to cutting business travel. Several industry challenges have resulted in reduced business activity. Increased demands have required practitioners to be innovative in…

  12. A Procedural Guide for Providing Access for Nonprofit, Private School Students to Publicly Funded Vocational Education Programs.

    ERIC Educational Resources Information Center

    Pennsylvania State Dept. of Education, Harrisburg.

    This guide for state and local educators identifies statutory requirements regarding nonprofit private school student access to publicly funded vocational education programs. It provides a reference to these statutes and discusses implementation issues. Section 1, introduction, provides the philosophic framework and background information…

  13. The Use of Life History Collage to Explore Learning Related to the Enactment of Social Consciousness in Female Nonprofit Leaders

    ERIC Educational Resources Information Center

    Seymour, Susan R.

    2012-01-01

    The purpose of this study was to consider the development of social consciousness in female nonprofit leaders. The problem undergirding the study is that we do not know enough about social consciousness to know how it is learned, if it can be taught, if it is stable over a lifetime, and what factors and life events shape its unique expression. A…

  14. 14 CFR 91.146 - Passenger-carrying flights for the benefit of a charitable, nonprofit, or community event.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... promotion of aviation safety. (b) Passenger carrying flights for the benefit of a charitable, nonprofit, or... applicable requirements of subpart E of this part; (6) Each flight is made during day VFR conditions; (7... a letter of agreement from the FAA, as specified under subpart B of part 136 of this chapter, and...

  15. 14 CFR 91.146 - Passenger-carrying flights for the benefit of a charitable, nonprofit, or community event.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... promotion of aviation safety. (b) Passenger carrying flights for the benefit of a charitable, nonprofit, or... applicable requirements of subpart E of this part; (6) Each flight is made during day VFR conditions; (7... a letter of agreement from the FAA, as specified under subpart B of part 136 of this chapter, and...

  16. "Everything Is Kind of up in the Air": Flexible and Creative Organizing at an Arts-Based Nonprofit

    ERIC Educational Resources Information Center

    Scarduzio, Jennifer A.

    2009-01-01

    This study expands upon the research of arts-based inquiry by exploring the ways creativity and flexibility impact communicating and organizing in an arts-based nonprofit. Based on ethnographic observation and interviews, this piece reveals specific tensions that impact the ways staff members and mentors communicate: (a) consistency/inconsistency,…

  17. 48 CFR 915.404-4-70-5 - Special considerations-contracts with nonprofit organizations (other than educational institutions).

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 5 2012-10-01 2012-10-01 false Special considerations-contracts with nonprofit organizations (other than educational institutions). 915.404-4-70-5 Section 915.404-4-70-5 Federal Acquisition Regulations System DEPARTMENT OF ENERGY CONTRACTING METHODS AND CONTRACT TYPES CONTRACTING BY NEGOTIATION...

  18. 48 CFR 915.404-4-70-5 - Special considerations-contracts with nonprofit organizations (other than educational institutions).

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 5 2011-10-01 2011-10-01 false Special considerations-contracts with nonprofit organizations (other than educational institutions). 915.404-4-70-5 Section 915.404-4-70-5 Federal Acquisition Regulations System DEPARTMENT OF ENERGY CONTRACTING METHODS AND CONTRACT TYPES CONTRACTING BY NEGOTIATION...

  19. Improving Evaluation in Nonprofit Organizations: A Study of How Evaluation Requests for Proposals Are Developed, Responded to, and Fulfilled

    ERIC Educational Resources Information Center

    Matthews, Nakia S.

    2015-01-01

    It is often necessary for nonprofit organizations (NPOs) to formulate a Request for Proposal (RFP) to procure essential contracted services. This is most common when seeking the services of an external evaluator. Since most NPOs do not have internal evaluation staff, developing an appropriate RFP can be quite challenging. With limited literature…

  20. Restrictiveness and Race in Special Education Placements in For-Profit and Non-Profit Charter Schools in California

    ERIC Educational Resources Information Center

    Fierros, Edward Garcia; Blomberg, Neil A.

    2005-01-01

    Charter schools are seen as an attractive enrollment option to parents with special education students, yet there are concerns over the way special education is implemented in charter schools and the access they grant and provide to students with special needs. This study examines the condition of for-profit and non-profit charter schools in…

  1. 75 FR 69151 - Agency Request for Revision of Previously Approved Information Collections: Uniform...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-10

    ... Cooperative Agreements With Institutions of Higher Education, Hospitals, and Other Nonprofit Organizations... Cooperative Agreements with Institutions of Higher Education, Hospitals, and Other Nonprofit Organizations... with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations) and OMB...

  2. Evaluating the sale of a nonprofit health system to a for-profit hospital management company: the Legacy Experience.

    PubMed Central

    King, J G; Avery, J E

    1999-01-01

    OBJECTIVE: To introduce and develop a decision model that can be used by the leadership of nonprofit healthcare organizations to assist them in evaluating whether selling to a for-profit organization is in their community's best interest. STUDY SETTING/DATA SOURCES: A case study of the planning process and decision model that Legacy Health System used to evaluate whether to sell to a for-profit hospital management company and use the proceeds of the sale to establish a community health foundation. Data sources included financial statements of benchmark organizations, internal company records, and numerous existing studies. STUDY DESIGN: The development of the multivariate model was based on insight gathered through a review of the current literature regarding the conversion of nonprofit healthcare organizations. DATA COLLECTION/EXTRACTION METHODS: The effect that conversion from nonprofit to for-profit status would have on each variable was estimated based on assumptions drawn from the current literature and on an analysis of Legacy and for-profit hospital company data. PRINCIPAL FINDINGS: The results of the decision model calculations indicate that the sale of Legacy to a for-profit firm and the subsequent creation of a community foundation would have a negative effect on the local community. CONCLUSIONS: The use of the decision model enabled senior management and trustees to systematically address the conversion question and to conclude that continuing to operate as a nonprofit organization would provide the most benefit to the local community. The model will prove useful to organizations that decide to sell to a for-profit organization as well as those that choose to continue nonprofit operations. For those that decide to sell, the model will assist in minimizing any potential negative effect that conversion may have on the community. The model will help those who choose not to sell to develop a better understanding of the organization's value to the community

  3. 48 CFR 731.770 - OMB Circular A-122, cost principles for nonprofit organizations; USAID implementation.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... letter for OMB Circular A-122; for liaison with other cognizant agencies; for authorizing exclusion of... annotated. Accordingly, award budgets should be appropriately annotated substantially as follows:...

  4. Agency and intervention.

    PubMed

    Roskies, Adina L

    2015-09-19

    Novel ways to intervene on brain function raise questions about agency and responsibility. Here, I discuss whether direct brain interventions, and in particular, deep brain stimulation, pose a threat to agency in individual cases, or to our general conceptualization of what it is to be a responsible agent. While I do not currently see evidence that these interventions constitute a global challenge to our concept of agency, they do have the potential to diminish agency in individuals. I consider whether the lack of evidence for a global challenge ratifies our folk conceptions, or is a necessary consequence of them. In closing, I propose that our theoretical understanding of agency and our therapeutic approaches could be improved with a more nuanced, multidimensional view of agency. PMID:26240430

  5. Agency and intervention

    PubMed Central

    Roskies, Adina L.

    2015-01-01

    Novel ways to intervene on brain function raise questions about agency and responsibility. Here, I discuss whether direct brain interventions, and in particular, deep brain stimulation, pose a threat to agency in individual cases, or to our general conceptualization of what it is to be a responsible agent. While I do not currently see evidence that these interventions constitute a global challenge to our concept of agency, they do have the potential to diminish agency in individuals. I consider whether the lack of evidence for a global challenge ratifies our folk conceptions, or is a necessary consequence of them. In closing, I propose that our theoretical understanding of agency and our therapeutic approaches could be improved with a more nuanced, multidimensional view of agency. PMID:26240430

  6. A procurement-based pathway for promoting public health: innovative purchasing approaches for state and local government agencies.

    PubMed

    Noonan, Kathleen; Miller, Dorothy; Sell, Katherine; Rubin, David

    2013-11-01

    Through their purchasing powers, government agencies can play a critical role in leveraging markets to create healthier foods. In the United States, state and local governments are implementing creative approaches to procuring healthier foods, moving beyond the traditional regulatory relationship between government and vendors. They are forging new partnerships between government, non-profits, and researchers to increase healthier purchasing. On the basis of case examples, this article proposes a pathway in which state and local government agencies can use the procurement cycle to improve healthy eating.

  7. Negotiating with Subscription Agencies.

    ERIC Educational Resources Information Center

    McQueen, Judy; Basch, N. Bernard

    1991-01-01

    This first in a two-part series on how librarians can negotiate services and prices with subscription agencies focuses on how vendors operate. Factors that influence agency costs, revenues, and service charges are described, including economies of scale, discounts from publishers, and prepayment and cash flow. (seven references) (LRW)

  8. Agency, communion and entitlement.

    PubMed

    Żemojtel-Piotrowska, Magdalena A; Piotrowski, Jarosław P; Clinton, Amanda

    2016-06-01

    In this study, the relationship between agency, communion, and the active, passive, and revenge forms of entitlement is examined. Results indicate that active entitlement was positively related to agency, negatively to communion (Study 1), and unrelated to unmitigated agency and communion (Study 2). Passive entitlement was positively related to communion (in regular and unmitigated forms) and negatively related to agency (in both forms). Revenge entitlement was positively related to agency (unmitigated and regular), and negatively related to both regular and unmitigated communal orientations. Detected relationships were independent from self-esteem (Study 1). The findings are discussed in relation to distinctions between narcissistic and healthy entitlement, and within the context of the three-dimensional model of entitlement. PMID:25594535

  9. [NASA/DOD Aerospace Knowledge Diffusion Research Project. Report 3:] Technical communications in aeronautics: Results of an exploratory study. An analysis of profit managers' and nonprofit managers' responses

    NASA Technical Reports Server (NTRS)

    Pinelli, Thomas E.; Glassman, Myron; Barclay, Rebecca O.; Oliu, Walter E.

    1989-01-01

    Data collected from an exploratory study concerned with the technical communications practices of aerospace engineers and scientists were analyzed to test the primary assumption that profit and nonprofit managers in the aerospace community have different technical communications practices. Five assumptions were established for the analysis. Profit and nonprofit managers in the aerospace community were found to have different technical communications practices for one of the five assumptions tested. It was, therefore, concluded that profit and nonprofit managers in the aerospace community do not have different technical communications practices.

  10. Predicting Firm Success From the Facial Appearance of Chief Executive Officers of Non-Profit Organizations.

    PubMed

    Re, Daniel E; Rule, Nicholas O

    2016-10-01

    Recent research has demonstrated that judgments of Chief Executive Officers' (CEOs') faces predict their firms' financial performance, finding that characteristics associated with higher power (e.g., dominance) predict greater profits. Most of these studies have focused on CEOs of profit-based businesses, where the main criterion for success is financial gain. Here, we examined whether facial appearance might predict measures of success in a sample of CEOs of non-profit organizations (NPOs). Indeed, contrary to findings for the CEOs of profit-based businesses, judgments of leadership and power from the faces of CEOs of NPOs negatively correlated with multiple measures of charitable success (Study 1). Moreover, CEOs of NPOs looked less powerful than the CEOs of profit-based businesses (Study 2) and leadership ratings positively associated with warmth-based traits and NPO success when participants knew the faces belonged to CEOs of NPOs (Study 3). CEOs who look less dominant may therefore achieve greater success in leading NPOs, opposite the relationship found for the CEOs of profit-based companies. Thus, the relationship between facial appearance and leadership success varies by organizational context. PMID:27329518

  11. Precise image-guided irradiation of small animals: a flexible non-profit platform.

    PubMed

    Tillner, Falk; Thute, Prasad; Löck, Steffen; Dietrich, Antje; Fursov, Andriy; Haase, Robert; Lukas, Mathias; Rimarzig, Bernd; Sobiella, Manfred; Krause, Mechthild; Baumann, Michael; Bütof, Rebecca; Enghardt, Wolfgang

    2016-04-21

    Preclinical in vivo studies using small animals are essential to develop new therapeutic options in radiation oncology. Of particular interest are orthotopic tumour models, which better reflect the clinical situation in terms of growth patterns and microenvironmental parameters of the tumour as well as the interplay of tumours with the surrounding normal tissues. Such orthotopic models increase the technical demands and the complexity of preclinical studies as local irradiation with therapeutically relevant doses requires image-guided target localisation and accurate beam application. Moreover, advanced imaging techniques are needed for monitoring treatment outcome. We present a novel small animal image-guided radiation therapy (SAIGRT) system, which allows for precise and accurate, conformal irradiation and x-ray imaging of small animals. High accuracy is achieved by its robust construction, the precise movement of its components and a fast high-resolution flat-panel detector. Field forming and x-ray imaging is accomplished close to the animal resulting in a small penumbra and a high image quality. Feasibility for irradiating orthotopic models has been proven using lung tumour and glioblastoma models in mice. The SAIGRT system provides a flexible, non-profit academic research platform which can be adapted to specific experimental needs and therefore enables systematic preclinical trials in multicentre research networks.

  12. Community benefit in exchange for non-profit hospital tax exemption: current trends and future outlook.

    PubMed

    Singh, Simone Rauscher

    2013-01-01

    Assessing the adequacy of the community benefits that not-for-profit hospitals provide in exchange for tax exemption remains a challenge. While recent changes to Internal Revenue Service (IRS) reporting requirements have improved transparency, the lack of clearly defined charitable expectations has resulted in critical scrutiny of not-for-profit hospitals' community benefits and numerous challenges to their tax exempt status. Using data from the revised IRS Form 990 Schedule H for 2009, this article documents the wide range of community benefit activities that not-for-profit hospitals in California engage in and compares them to a set of minimum spending thresholds. The findings show that when community benefit was defined narrowly in terms of charity care, very few hospitals would have met any of the minimum spending thresholds. When community benefit was defined as in the revised IRS Form 990 Schedule H, however, a majority of hospitals in California would have been considered charitable. Whether focusing on expenditures is the most appropriate way to assess the adequacy of a hospital's community benefits remains an open question. To that end, this article concludes by outlining a more comprehensive evaluation approach that builds on recent changes to non-profit hospital tax exemption implemented by the Affordable Care Act.

  13. Building sustainable neuroscience capacity in Africa: the role of non-profit organisations.

    PubMed

    Karikari, Thomas K; Cobham, Ansa E; Ndams, Iliya S

    2016-02-01

    While advances in neuroscience are helping to improve many aspects of human life, inequalities exist in this field between Africa and more scientifically-advanced continents. Many African countries lack the infrastructure and appropriately-trained scientists for neuroscience education and research. Addressing these challenges would require the development of innovative approaches to help improve scientific competence for neuroscience across the continent. In recent years, science-based non-profit organisations (NPOs) have been supporting the African neuroscience community to build state-of-the-art scientific capacity for sustainable education and research. Some of these contributions have included: the establishment of training courses and workshops to introduce African scientists to powerful-yet-cost-effective experimental model systems; research infrastructural support and assistance to establish research institutes. Other contributions have come in the form of the promotion of scientific networking, public engagement and advocacy for improved neuroscience funding. Here, we discuss the contributions of NPOs to the development of neuroscience in Africa.

  14. Predicting Firm Success From the Facial Appearance of Chief Executive Officers of Non-Profit Organizations.

    PubMed

    Re, Daniel E; Rule, Nicholas O

    2016-10-01

    Recent research has demonstrated that judgments of Chief Executive Officers' (CEOs') faces predict their firms' financial performance, finding that characteristics associated with higher power (e.g., dominance) predict greater profits. Most of these studies have focused on CEOs of profit-based businesses, where the main criterion for success is financial gain. Here, we examined whether facial appearance might predict measures of success in a sample of CEOs of non-profit organizations (NPOs). Indeed, contrary to findings for the CEOs of profit-based businesses, judgments of leadership and power from the faces of CEOs of NPOs negatively correlated with multiple measures of charitable success (Study 1). Moreover, CEOs of NPOs looked less powerful than the CEOs of profit-based businesses (Study 2) and leadership ratings positively associated with warmth-based traits and NPO success when participants knew the faces belonged to CEOs of NPOs (Study 3). CEOs who look less dominant may therefore achieve greater success in leading NPOs, opposite the relationship found for the CEOs of profit-based companies. Thus, the relationship between facial appearance and leadership success varies by organizational context.

  15. Precise image-guided irradiation of small animals: a flexible non-profit platform

    NASA Astrophysics Data System (ADS)

    Tillner, Falk; Thute, Prasad; Löck, Steffen; Dietrich, Antje; Fursov, Andriy; Haase, Robert; Lukas, Mathias; Rimarzig, Bernd; Sobiella, Manfred; Krause, Mechthild; Baumann, Michael; Bütof, Rebecca; Enghardt, Wolfgang

    2016-04-01

    Preclinical in vivo studies using small animals are essential to develop new therapeutic options in radiation oncology. Of particular interest are orthotopic tumour models, which better reflect the clinical situation in terms of growth patterns and microenvironmental parameters of the tumour as well as the interplay of tumours with the surrounding normal tissues. Such orthotopic models increase the technical demands and the complexity of preclinical studies as local irradiation with therapeutically relevant doses requires image-guided target localisation and accurate beam application. Moreover, advanced imaging techniques are needed for monitoring treatment outcome. We present a novel small animal image-guided radiation therapy (SAIGRT) system, which allows for precise and accurate, conformal irradiation and x-ray imaging of small animals. High accuracy is achieved by its robust construction, the precise movement of its components and a fast high-resolution flat-panel detector. Field forming and x-ray imaging is accomplished close to the animal resulting in a small penumbra and a high image quality. Feasibility for irradiating orthotopic models has been proven using lung tumour and glioblastoma models in mice. The SAIGRT system provides a flexible, non-profit academic research platform which can be adapted to specific experimental needs and therefore enables systematic preclinical trials in multicentre research networks.

  16. Community benefit in exchange for non-profit hospital tax exemption: current trends and future outlook.

    PubMed

    Singh, Simone Rauscher

    2013-01-01

    Assessing the adequacy of the community benefits that not-for-profit hospitals provide in exchange for tax exemption remains a challenge. While recent changes to Internal Revenue Service (IRS) reporting requirements have improved transparency, the lack of clearly defined charitable expectations has resulted in critical scrutiny of not-for-profit hospitals' community benefits and numerous challenges to their tax exempt status. Using data from the revised IRS Form 990 Schedule H for 2009, this article documents the wide range of community benefit activities that not-for-profit hospitals in California engage in and compares them to a set of minimum spending thresholds. The findings show that when community benefit was defined narrowly in terms of charity care, very few hospitals would have met any of the minimum spending thresholds. When community benefit was defined as in the revised IRS Form 990 Schedule H, however, a majority of hospitals in California would have been considered charitable. Whether focusing on expenditures is the most appropriate way to assess the adequacy of a hospital's community benefits remains an open question. To that end, this article concludes by outlining a more comprehensive evaluation approach that builds on recent changes to non-profit hospital tax exemption implemented by the Affordable Care Act. PMID:23614265

  17. 34 CFR 84.645 - Federal agency or agency.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 34 Education 1 2010-07-01 2010-07-01 false Federal agency or agency. 84.645 Section 84.645 Education Office of the Secretary, Department of Education GOVERNMENTWIDE REQUIREMENTS FOR DRUG-FREE WORKPLACE (FINANCIAL ASSISTANCE) Definitions § 84.645 Federal agency or agency. Federal agency or...

  18. 28 CFR 83.645 - Federal agency or agency.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Federal agency or agency. 83.645 Section 83.645 Judicial Administration DEPARTMENT OF JUSTICE (CONTINUED) GOVERNMENT-WIDE REQUIREMENTS FOR DRUG-FREE WORKPLACE (GRANTS) Definitions § 83.645 Federal agency or agency. Federal agency or...

  19. 22 CFR 96.5 - Requirement that accrediting entity be a nonprofit or public entity.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... administering standards for entities providing child welfare services; or (b) A public entity (other than a... political subdivision, agency, or instrumentality thereof, that is responsible for licensing adoption... child welfare services....

  20. 22 CFR 96.5 - Requirement that accrediting entity be a nonprofit or public entity.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... administering standards for entities providing child welfare services; or (b) A public entity (other than a... political subdivision, agency, or instrumentality thereof, that is responsible for licensing adoption... child welfare services....

  1. Evolution of public and non-profit funding for mental health research in France between 2007 and 2011.

    PubMed

    Gandré, Coralie; Prigent, Amélie; Kemel, Marie-Louise; Leboyer, Marion; Chevreul, Karine

    2015-12-01

    Since 2007, actions have been undertaken in France to foster mental health research. Our objective was to assess their utility by estimating the evolution of public and non-profit funding for mental health research between 2007 and 2011, both in terms of total funding and the share of health research budgets. Public and non-profit funding was considered. Core funding from public research institutions was determined through a top-down approach by multiplying their total budget by the ratio of the number of psychiatry-related publications to the total number of publications focusing on health issues. A bottom-up method was used to estimate the amount of project-based grants and funding by non-profit organizations, which were directly contacted to obtain this information. Public and non-profit funding for mental health research increased by a factor of 3.4 between 2007 and 2011 reaching €84.8 million, while the share of health research funding allocated to mental health research nearly doubled from 2.2% to 4.1%. Public sources were the main contributors representing 94% of the total funding. Our results have important implications for policy makers, as they suggest that actions specifically aimed at prioritizing mental health research are effective in increasing research funding. There is therefore an urgent need to further undertake such actions as funding in France remains particularly low compared to the United Kingdom and the United States, despite the fact that the epidemiological and economic burden represented by mental disorders is expected to grow rapidly in the coming years.

  2. An examination of contemporary financing practices and the global financial crisis on nonprofit multi-hospital health systems.

    PubMed

    Stewart, Louis J; Smith, Pamela C

    2011-01-01

    This study examines the impact of the 2008 global financial crisis on large US nonprofit health systems. We proceed from an analysis of the contemporary capital financing practices of 25 of the nation's largest nonprofit hospitals and health systems. We find that these institutions relied on operating cash flows, public issues of insured variable rate debt, and accumulated investment to meet their capital financing needs. The combined use of these three financial instruments provided these organizations with $22.4 billion of long-term capital at favorable terms and the lowest interest rates. Our analysis further indicates that the extensive utilization of bond insurance, auction rate debt, and interest rate derivatives created significant risk exposures for these health systems. These risks were realized by the broader global financial crisis of 2008. Findings indicate these health systems incurred large losses from the early retirement of their variable rate debt. In addition, many organizations were forced to post nearly $1 billion of liquid collateral due to the falling values of their interest rate derivatives. Finally, the investment portfolios of these large nonprofit health systems suffered millions of dollars of unrealized capital losses, which may minimize their ability to finance future capital investment requirements.

  3. An examination of contemporary financing practices and the global financial crisis on nonprofit multi-hospital health systems.

    PubMed

    Stewart, Louis J; Smith, Pamela C

    2011-01-01

    This study examines the impact of the 2008 global financial crisis on large US nonprofit health systems. We proceed from an analysis of the contemporary capital financing practices of 25 of the nation's largest nonprofit hospitals and health systems. We find that these institutions relied on operating cash flows, public issues of insured variable rate debt, and accumulated investment to meet their capital financing needs. The combined use of these three financial instruments provided these organizations with $22.4 billion of long-term capital at favorable terms and the lowest interest rates. Our analysis further indicates that the extensive utilization of bond insurance, auction rate debt, and interest rate derivatives created significant risk exposures for these health systems. These risks were realized by the broader global financial crisis of 2008. Findings indicate these health systems incurred large losses from the early retirement of their variable rate debt. In addition, many organizations were forced to post nearly $1 billion of liquid collateral due to the falling values of their interest rate derivatives. Finally, the investment portfolios of these large nonprofit health systems suffered millions of dollars of unrealized capital losses, which may minimize their ability to finance future capital investment requirements. PMID:21528830

  4. Performance Evaluation of Public Non-Profit Hospitals Using a BP Artificial Neural Network: The Case of Hubei Province in China

    PubMed Central

    Li, Chunhui; Yu, Chuanhua

    2013-01-01

    To provide a reference for evaluating public non-profit hospitals in the new environment of medical reform, we established a performance evaluation system for public non-profit hospitals. The new “input-output” performance model for public non-profit hospitals is based on four primary indexes (input, process, output and effect) that include 11 sub-indexes and 41 items. The indicator weights were determined using the analytic hierarchy process (AHP) and entropy weight method. The BP neural network was applied to evaluate the performance of 14 level-3 public non-profit hospitals located in Hubei Province. The most stable BP neural network was produced by comparing different numbers of neurons in the hidden layer and using the “Leave-one-out” Cross Validation method. The performance evaluation system we established for public non-profit hospitals could reflect the basic goal of the new medical health system reform in China. Compared with PLSR, the result indicated that the BP neural network could be used effectively for evaluating the performance public non-profit hospitals. PMID:23955238

  5. Performance evaluation of public non-profit hospitals using a BP artificial neural network: the case of Hubei Province in China.

    PubMed

    Li, Chunhui; Yu, Chuanhua

    2013-08-15

    To provide a reference for evaluating public non-profit hospitals in the new environment of medical reform, we established a performance evaluation system for public non-profit hospitals. The new "input-output" performance model for public non-profit hospitals is based on four primary indexes (input, process, output and effect) that include 11 sub-indexes and 41 items. The indicator weights were determined using the analytic hierarchy process (AHP) and entropy weight method. The BP neural network was applied to evaluate the performance of 14 level-3 public non-profit hospitals located in Hubei Province. The most stable BP neural network was produced by comparing different numbers of neurons in the hidden layer and using the "Leave-one-out" Cross Validation method. The performance evaluation system we established for public non-profit hospitals could reflect the basic goal of the new medical health system reform in China. Compared with PLSR, the result indicated that the BP neural network could be used effectively for evaluating the performance public non-profit hospitals.

  6. Improving Community Health While Satisfying a Critical Community Need: A Case Study for Nonprofit Hospitals

    PubMed Central

    Kephart, Donna K.; Dillon, Judith F.; McCullough, Jody R.; Blatt, Barbara J.; Kraschnewski, Jennifer L.

    2015-01-01

    Background School-based student health screenings identify issues that may affect physical and intellectual development and are an important way to maintain student health. Nonprofit hospitals can provide a unique resource to school districts by assisting in the timely completion of school-based screenings and meet requirements of the Affordable Care Act. This case study describes the collaboration between an academic medical center and a local school district to conduct school-based health screenings. Community Context Penn State Milton S. Hershey Medical Center and Penn State Hershey PRO Wellness Center collaborated with Lebanon School District to facilitate student health screenings, a need identified in part by a community health needs assessment. Methods From June 2012 through February 2013, district-wide student health screenings were planned and implemented by teams of hospital nursing leadership, school district leadership, and school nurses. In fall 2013, students were screened through standardized procedures for height, weight, scoliosis, vision, and hearing. Outcomes In 2 days, 3,105 students (67% of all students in the district) were screened. Letters explaining screening results were mailed to parents of all students screened. Debriefing meetings and follow-up surveys for the participating nurses provided feedback for future screenings. Interpretation The 2-day collaborative screening event decreased the amount of time spent by school nurses in screening students throughout the year and allowed them more time in their role as school wellness champion. Additionally, parents found out early in the school year whether their child needed physician follow-up. Partnerships between school districts and hospitals to conduct student health screenings are a practical option for increasing outreach while satisfying community needs. PMID:26513441

  7. [Mental health, vulnerability and general practice: a study of non-profit health centers in Grenoble].

    PubMed

    Dubois-Fabing, Delphine; Pichon, Philippe; Arnevielhe, Alizée; Suscillon, Marie-Paule; Caron, Bruno; Saillard, Fabienne; François, Patrice

    2011-01-01

    Very little research has been conducted on the role of general practitioners (GPs) in mental health care among socioeconomically disadvantaged populations in France. The non-profit community health care centers in Grenoble provide populations living in sensitive urban zones with high quality primary health care that includes a medico-social and prevention dimension. The aim of this study was to measure the prevalence of mental health issues diagnosed by GPs in health care centers, to identify the factors associated with these issues and to describe treatment characteristics. This cross-sectional study focused on general practice consultations in the AGECSA Grenoble health care centers over the course of one week. At the end of each consultation, the GP collected information about the patient, including personal data, psychological disorders, vulnerability, and patient health management. Among the 451 patients included in the study, GPs found that 45.2% of patients were in vulnerable situations and 43% of patients suffered from a mental disorder, including 29% of cases of anxiety and 20% of cases of depression. 44% of patients suffered from a psychological disorder (mental disorder and/or psychological suffering). For these patients, 52.8% of the consultations lasted more than 20 minutes. Their treatment generally included a mental health care follow-up (in 76% of cases), including psychological support (59%) and treatment of functional somatic disorders (46%). The study shows the high prevalence of psychological disorders diagnosed in the patients treated by GPs working in health care centers in disadvantaged urban areas. Research shows that GPs play an important and specific role in mental health care and prevention. An analysis of the organizational methods used in health care centers is highly relevant.

  8. Federal Law on Consumer Deception: An Agency by Agency Analysis.

    ERIC Educational Resources Information Center

    Zweibel, George J.

    A comprehensive analysis of statutes and regulations on consumer deception administered by thirty government agencies is provided in this report. Each agency's chapter includes a brief description of the agency, and a detailed listing of all deceptive trade practices prohibited by that agency's enabling legislation, regulations, or other sources…

  9. 10 CFR 607.645 - Federal agency or agency.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Federal agency or agency. 607.645 Section 607.645 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS GOVERNMENTWIDE REQUIREMENTS FOR DRUG-FREE WORKPLACE (FINANCIAL ASSISTANCE) Definitions § 607.645 Federal agency or agency. Department of Energy means the...

  10. 2 CFR 182.645 - Federal agency or agency.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 182.645 Grants and Agreements Office of Management and Budget Guidance for Grants and Agreements OFFICE OF MANAGEMENT AND BUDGET GOVERNMENTWIDE GUIDANCE FOR GRANTS AND AGREEMENTS NATIONAL POLICY... Federal agency or agency. Federal agency or agency means any United States executive department,...

  11. 2 CFR 182.645 - Federal agency or agency.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 182.645 Grants and Agreements Office of Management and Budget Guidance for Grants and Agreements OFFICE OF MANAGEMENT AND BUDGET GOVERNMENTWIDE GUIDANCE FOR GRANTS AND AGREEMENTS NATIONAL POLICY... Federal agency or agency. Federal agency or agency means any United States executive department,...

  12. Organizational Learning in the Nonprofit Sector: Lessons from Working with the Girl Scouts.

    ERIC Educational Resources Information Center

    Peneul, William R.

    The Cumberland Valley Girl Scout Council is funded primarily by the United Way of Middle Tennessee. Approximately 5 years ago, the United Way of Middle Tennessee adopted an "outcome-based investment model" whereby agencies receive funding based on their ability to specify and monitor program outcomes based on genuine client and community need. To…

  13. Youth Media and Agency

    ERIC Educational Resources Information Center

    Hauge, Chelsey

    2014-01-01

    This article addresses how capacity is conceived of and understood in youth media/civic education programming, and how beliefs about agency, development, relationality and youth manifests in the discourses, programmes, and practices of organizations operating youth media programmes. Through attention to a youth media and development programme in…

  14. Strengthening Career Human Agency

    ERIC Educational Resources Information Center

    Chen, Charles P.

    2006-01-01

    Rooted in A. Bandura's (1982, 2001b) social cognitive theory, the notion of human agency has received considerable attention in vocational and career psychology for the last 2 decades, especially with the recent emergence of social constructivist thinking in the field. This article continues in the same direction. In reviewing the notion of human…

  15. Metacognition of Agency

    ERIC Educational Resources Information Center

    Metcalfe, Janet; Greene, Matthew Jason

    2007-01-01

    The feeling that we are agents, intentionally making things happen by our own actions, is foundational to our understanding of ourselves as humans. People's metacognitions of agency were investigated in 4 experiments. Participants played a game in which they tried to touch downward scrolling Xs and avoid touching Os. Variables that affected…

  16. Project FIND: a profile of a community-based senior services agency.

    PubMed

    Lockwood, Andrée

    2007-01-01

    Project FIND has been providing innovative supportive housing, nutrition, and social support to homeless and low- and moderate-income seniors on New York City's West Side since 1967. This article profiles this nonprofit, community-based agency, which was established to meet the needs of the frail and isolated elderly, and has continued to grow and evolve in response to changing demographics, neighborhood gentrification, and needs of both the homeless as well as the active "younger old." The article describes creative programming that has distinguished Project FIND's response to seniors' needs beyond basic housing and nutrition. It also explores what it takes to successfully provide senior services using limited resources and examines challenges for the future both nationally and for the agency. PMID:18236959

  17. A comparative analysis of the CVP structure of nonprofit teaching and for-profit non-teaching hospitals.

    PubMed

    Liu, Li-Lin; Forgione, Dana A; Younis, Mustafa Z

    2012-01-01

    Due to the market turbulence facing the hospital industry, the financial viability of teaching hospitals has been severely threatened. Their missions of education, research, and patient care even strengthen this crisis. Therefore, the objective of this study is to conduct a comparative analysis of the cost, volume, and profit (CVP) structure between large nonprofit urban teaching hospitals and small for-profit rural/suburban non-teaching hospitals. The following two hypotheses were developed: (1) large nonprofit urban teaching hospitals tend to have higher fixed cost, lower variable cost, lower total revenue adjusted by case mix index (CMI), and lower return on total assets (ROA); and (2) small for-profit rural/suburban non-teaching hospitals tend to have lower fixed cost, higher variable cost, higher total revenue adjusted by CMI, and higher ROA. Using 117 teaching hospitals and 102 non-teaching hospitals selected from the Medicare Cost Report database in 2005, the results from multiple regression indicated that large nonprofit teaching hospitals located in urban areas are more likely to have higher fixed cost and lower variable cost. While such cost structure doesn't necessarily affect their total revenue adjusted by CMI, it does lead to a lower return on hospitals' total assets. The results support our hypotheses in terms of fixed cost percentage, variable cost percentage, and ROA, but not total revenue adjusted by CMI. The results suggest that cost structure is significantly associated with hospitals' performance. Also, as teaching hospitals' portfolios of services and programs increase (e.g., provision of uncompensated care to Medicare and Medicaid patients and doing research), it becomes strategically necessary and critical to manage the allocation of resources or investments into the fixed capital that supports the business. PMID:23155742

  18. A comparative analysis of the CVP structure of nonprofit teaching and for-profit non-teaching hospitals.

    PubMed

    Liu, Li-Lin; Forgione, Dana A; Younis, Mustafa Z

    2012-01-01

    Due to the market turbulence facing the hospital industry, the financial viability of teaching hospitals has been severely threatened. Their missions of education, research, and patient care even strengthen this crisis. Therefore, the objective of this study is to conduct a comparative analysis of the cost, volume, and profit (CVP) structure between large nonprofit urban teaching hospitals and small for-profit rural/suburban non-teaching hospitals. The following two hypotheses were developed: (1) large nonprofit urban teaching hospitals tend to have higher fixed cost, lower variable cost, lower total revenue adjusted by case mix index (CMI), and lower return on total assets (ROA); and (2) small for-profit rural/suburban non-teaching hospitals tend to have lower fixed cost, higher variable cost, higher total revenue adjusted by CMI, and higher ROA. Using 117 teaching hospitals and 102 non-teaching hospitals selected from the Medicare Cost Report database in 2005, the results from multiple regression indicated that large nonprofit teaching hospitals located in urban areas are more likely to have higher fixed cost and lower variable cost. While such cost structure doesn't necessarily affect their total revenue adjusted by CMI, it does lead to a lower return on hospitals' total assets. The results support our hypotheses in terms of fixed cost percentage, variable cost percentage, and ROA, but not total revenue adjusted by CMI. The results suggest that cost structure is significantly associated with hospitals' performance. Also, as teaching hospitals' portfolios of services and programs increase (e.g., provision of uncompensated care to Medicare and Medicaid patients and doing research), it becomes strategically necessary and critical to manage the allocation of resources or investments into the fixed capital that supports the business.

  19. Are human service agencies ready for disasters? Findings from a mixed-methods needs assessment and planning project.

    PubMed

    Hipper, Thomas J; Orr, Ashley; Chernak, Esther

    2015-01-01

    A mixed-methods design was used to assess the current capacity of human service agencies to provide services in a major disaster, identify challenges and successful strategies for providing those services, and formulate specific recommendations for government planners and the nonprofit sector to promote the integration of human service agencies into emergency preparedness and response. A web-based survey was completed by 188 unique human service agencies, 31 semistructured interviews were conducted with human service agency and government leaders from southeastern Pennsylvania and the mid-Atlantic region, and a collaborative planning meeting was held to review the findings and develop systems-based recommendations. Survey results indicated that human service agencies serve the most vulnerable communities during disasters and would welcome integration into preparedness and response plans, but they currently face challenges that include a lack of real-time communication and opportunities for collaborative planning with government partners. Interview findings were grouped according to 5 themes that emerged: capacity, coordination, communication, training, and leadership. This study identified recommendations to assist human service agencies, local health departments, and emergency management agencies as they work to ensure that needed human services are available during disasters, despite the resource challenges that most agencies face.

  20. Agency, time, and causality

    PubMed Central

    Widlok, Thomas

    2014-01-01

    Cognitive Scientists interested in causal cognition increasingly search for evidence from non-Western Educational Industrial Rich Democratic people but find only very few cross-cultural studies that specifically target causal cognition. This article suggests how information about causality can be retrieved from ethnographic monographs, specifically from ethnographies that discuss agency and concepts of time. Many apparent cultural differences with regard to causal cognition dissolve when cultural extensions of agency and personhood to non-humans are taken into account. At the same time considerable variability remains when we include notions of time, linearity and sequence. The article focuses on ethnographic case studies from Africa but provides a more general perspective on the role of ethnography in research on the diversity and universality of causal cognition. PMID:25414683

  1. 2 CFR 902.645 - Federal agency or agency.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... ENERGY Reserved REQUIREMENTS FOR DRUG-FREE WORKPLACE (FINANCIAL ASSISTANCE) Definitions § 902.645 Federal agency or agency. Department of Energy means the U.S. Department of Energy (DOE), including the...

  2. 2 CFR 182.645 - Federal agency or agency.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 182.645 Grants and Agreements Office of Management and Budget Guidance for Grants and Agreements OFFICE OF MANAGEMENT AND BUDGET GOVERNMENTWIDE GUIDANCE FOR GRANTS AND AGREEMENTS GOVERNMENTWIDE.... Federal agency or agency means any United States executive department, military department,...

  3. 31 CFR 20.645 - Federal agency or agency.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Federal agency or agency. 20.645 Section 20.645 Money and Finance: Treasury Office of the Secretary of the Treasury GOVERNMENTWIDE REQUIREMENTS FOR DRUG-FREE WORKPLACE (FINANCIAL ASSISTANCE) Definitions § 20.645 Federal agency or...

  4. 38 CFR 48.645 - Federal agency or agency.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Federal agency or agency. 48.645 Section 48.645 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS... executive branch (including the Executive Office of the President), or any independent regulatory agency....

  5. 22 CFR 208.910 - Agency.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) Definitions § 208.910 Agency. Agency means any United States executive department, military department, defense agency, or any other agency of the executive branch. Other agencies of the Federal government...

  6. 22 CFR 208.910 - Agency.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) Definitions § 208.910 Agency. Agency means any United States executive department, military department, defense agency, or any other agency of the executive branch. Other agencies of the Federal government...

  7. 21 CFR 1404.910 - Agency.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) Definitions § 1404.910 Agency. Agency means any United States executive department, military department, defense agency, or any other agency of the executive branch. Other agencies of the Federal government...

  8. 31 CFR 19.910 - Agency.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... (NONPROCUREMENT) Definitions § 19.910 Agency. Agency means any United States executive department, military department, defense agency, or any other agency of the executive branch. Other agencies of the...

  9. 21 CFR 1404.910 - Agency.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) Definitions § 1404.910 Agency. Agency means any United States executive department, military department, defense agency, or any other agency of the executive branch. Other agencies of the Federal government...

  10. 21 CFR 1404.910 - Agency.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) Definitions § 1404.910 Agency. Agency means any United States executive department, military department, defense agency, or any other agency of the executive branch. Other agencies of the Federal government...

  11. 22 CFR 1508.910 - Agency.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) Definitions § 1508.910 Agency. Agency means any United States executive department, military department, defense agency, or any other agency of the executive branch. Other agencies of the Federal government...

  12. 21 CFR 1404.910 - Agency.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) Definitions § 1404.910 Agency. Agency means any United States executive department, military department, defense agency, or any other agency of the executive branch. Other agencies of the Federal government...

  13. 22 CFR 1508.910 - Agency.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) Definitions § 1508.910 Agency. Agency means any United States executive department, military department, defense agency, or any other agency of the executive branch. Other agencies of the Federal government...

  14. 31 CFR 19.910 - Agency.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... (NONPROCUREMENT) Definitions § 19.910 Agency. Agency means any United States executive department, military department, defense agency, or any other agency of the executive branch. Other agencies of the...

  15. 31 CFR 19.910 - Agency.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... (NONPROCUREMENT) Definitions § 19.910 Agency. Agency means any United States executive department, military department, defense agency, or any other agency of the executive branch. Other agencies of the...

  16. 31 CFR 19.910 - Agency.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... (NONPROCUREMENT) Definitions § 19.910 Agency. Agency means any United States executive department, military department, defense agency, or any other agency of the executive branch. Other agencies of the...

  17. 22 CFR 1508.910 - Agency.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) Definitions § 1508.910 Agency. Agency means any United States executive department, military department, defense agency, or any other agency of the executive branch. Other agencies of the Federal government...

  18. 22 CFR 1508.910 - Agency.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) Definitions § 1508.910 Agency. Agency means any United States executive department, military department, defense agency, or any other agency of the executive branch. Other agencies of the Federal government...

  19. 21 CFR 1404.910 - Agency.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) Definitions § 1404.910 Agency. Agency means any United States executive department, military department, defense agency, or any other agency of the executive branch. Other agencies of the Federal government...

  20. 31 CFR 19.910 - Agency.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... (NONPROCUREMENT) Definitions § 19.910 Agency. Agency means any United States executive department, military department, defense agency, or any other agency of the executive branch. Other agencies of the...

  1. 22 CFR 1508.910 - Agency.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) Definitions § 1508.910 Agency. Agency means any United States executive department, military department, defense agency, or any other agency of the executive branch. Other agencies of the Federal government...

  2. Analysis of potential self-guarantee tests for demonstrating financial assurance by non-profit colleges, universities, and hospitals and by business firms that do not issue bonds

    SciTech Connect

    Bailey, P.; Dean, C.; Collier, J.; Dasappa, V.; Goldberg, W.

    1997-06-01

    The Nuclear Regulatory Commission (NRC) on December 29, 1993, promulgated self-guarantee requirements that materials licensees may use to demonstrate financial assurance for decommissioning costs. However, nonprofit colleges and universities, nonprofit hospitals, and for-profit firms that do not issue bonds are currently precluded, by their unique accounting and financial reporting systems, or by other features of their business practices, from using the financial tests for self-guarantors adopted by the NRC. This Report evaluates several alternative financial tests that might serve as the basis for self-guarantee by these three categories of licensees.

  3. Developing Moral Agency through Narrative

    ERIC Educational Resources Information Center

    Pasupathi, Monisha; Wainryb, Cecilia

    2010-01-01

    This paper poses the following question: When, in spite of knowing that it is wrong, people go on to hurt others, what does this mean for the development of moral agency? We begin by defining moral agency and briefly sketching relations between moral agency and other concepts. We then outline what three extant literatures suggest about this…

  4. Policy Commercializing Nonprofits in Health: The History of a Paradox From the 19th Century to the ACA

    PubMed Central

    FOX, DANIEL M

    2015-01-01

    Policy Points: Health policy in the United States has, for more than a century, simultaneously and paradoxically incentivized the growth as well as the commercialization of nonprofit organizations in the health sector. This policy paradox persists during the implementation of the Affordable Care Act of 2010. Context For more than a century, policy in the United States has incentivized both expansion in the number and size of tax-exempt nonprofit organizations in the health sector and their commercialization. The implementation of the Affordable Care Act of 2010 (ACA) began yet another chapter in the history of this policy paradox. Methods This article explores the origin and persistence of the paradox using what many scholars call “interpretive social science.” This methodology prioritizes history and contingency over formal theory and methods in order to present coherent and plausible narratives of events and explanations for them. These narratives are grounded in documents generated by participants in particular events, as well as conversations with them, observing them in action, and analysis of pertinent secondary sources. The methodology achieves validity and reliability by gathering information from multiple sources and making disciplined judgments about its coherence and correspondence with reality. Findings A paradox with deep historical roots persists as a result of consensus about its value for both population health and the revenue of individuals and organizations in the health sector. Participants in this consensus include leaders of governance who have disagreed about many other issues. The paradox persists because of assumptions about the burden of disease and how to address it, as well as about the effects of biomedical science that is translated into professional education, practice, and the organization of services for the prevention, diagnosis, treatment, and management of illness. Conclusions The policy paradox that has incentivized the

  5. Nonprofit Sector: Treatment and Reimbursement of Indirect Costs Vary among Grants, and Depend Significantly on Federal, State, and Local Government Practices. Report to the Chairman, Committee on the Budget, House of Representatives. GAO-10-477

    ERIC Educational Resources Information Center

    Czerwinski, Stanley J.

    2010-01-01

    Nonprofits are key partners in delivering federal services yet reportedly often struggle to cover their indirect costs (costs not readily identifiable with particular programs or projects). This raises concerns about fiscal strain on the sector. To provide information on nonprofits' indirect cost reimbursement, especially when funding flows…

  6. Does non-profit health insurance reduce financial burden? Evidence from the Vietnam Living Standards Survey Panel.

    PubMed

    Sepehri, Ardeshir; Sarma, Sisira; Simpson, Wayne

    2006-06-01

    Many low-income countries are implementing non-profit medical insurance to increase access to health services, especially among low-income households, and to raise additional revenue for financing public health services. This paper estimates the effect of insurance on out-of-pocket health expenditures using the Vietnam Living Standards Surveys for 1993 and 1998 and appropriate models for panel data. Our findings suggest that health insurance reduces health expenditure when unobserved heterogeneity is accounted for. Failure to capture unobserved heterogeneity produces contrary results that are consistent with previous cross-sectional studies in the literature. Health insurance is found to reduce out-of-pocket expenditure between 16 and 18% and the reduction in expenditure is more pronounced for individuals with lower incomes. At mean income, the effect of health insurance is to reduce health expenditures between 28 and 35%.

  7. An analysis of the value of marketing to non-profit organizations: the case of child safety.

    PubMed

    Razis, V; Razis, N

    1993-01-01

    This paper considers a broad spectrum of literature concerning the limitations and value of applying marketing management principles from the private sector to public or non-profit organizations. The Child Accident Prevention Foundation of Southern Africa is used as a principle case-study. The authors conclude that there is much to be gained from applying a more systematic approach, providing one adapts business strategies to more complex social environments and objectives. Since both marketing and social issues share the challenge of 'sensitivity serving and satisfying human needs,' (Kotler, 1983 p 272) there are also some instances where business can learn from the experience of social organizations in attempts to influence human behavior.

  8. Neuromodulation, agency and autonomy.

    PubMed

    Glannon, Walter

    2014-01-01

    Neuromodulation consists in altering brain activity to restore mental and physical functions in individuals with neuropsychiatric disorders and brain and spinal cord injuries. This can be achieved by delivering electrical stimulation that excites or inhibits neural tissue, by using electrical signals in the brain to move computer cursors or robotic arms, or by displaying brain activity to subjects who regulate that activity by their own responses to it. As enabling prostheses, deep-brain stimulation and brain-computer interfaces (BCIs) are forms of extended embodiment that become integrated into the individual's conception of himself as an autonomous agent. In BCIs and neurofeedback, the success or failure of the techniques depends on the interaction between the learner and the trainer. The restoration of agency and autonomy through neuromodulation thus involves neurophysiological, psychological and social factors.

  9. Defense Funds to Colleges and Non-Profit Groups Total $2.6-Billion for 1986, Up 7.3 Pct. in a Year.

    ERIC Educational Resources Information Center

    Chronicle of Higher Education, 1987

    1987-01-01

    Defense Department contracts to colleges, universities, and other non-profit organizations were for research, development, testing, and evaluation for military projects and for civilian water-resource projects. A list of those with contracts of $500,000 or more is presented. (MLW)

  10. CASE: Instructions and Data Specification for Reporting DHHS Obligations to Institutions of Higher Education and Other Nonprofit Organizations. FY 1989. Volume 1.

    ERIC Educational Resources Information Center

    National Institutes of Health (DHHS), Bethesda, MD.

    The Committee on Academic Science and Engineering (CASE), now defunct, established the CASE reporting system in 1965 to collect data on the Federal Government's obligations to universities, colleges, and other nonprofit organizations. The National Science Foundation, who has responsibility for the CASE system, uses the data for preparing annual…

  11. 34 CFR 600.31 - Change in ownership resulting in a change in control for private nonprofit, private for-profit...

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 34 Education 3 2011-07-01 2011-07-01 false Change in ownership resulting in a change in control for private nonprofit, private for-profit and public institutions. 600.31 Section 600.31 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF POSTSECONDARY...

  12. 29 CFR 786.350 - Exclusion from definition of “employee” of volunteers at private non-profit food banks.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 29 Labor 3 2012-07-01 2012-07-01 false Exclusion from definition of âemployeeâ of volunteers at... RELATED TO REGULATIONS MISCELLANEOUS EXEMPTIONS AND EXCLUSIONS FROM COVERAGE Volunteers at Private Non-Profit Food Banks § 786.350 Exclusion from definition of “employee” of volunteers at private...

  13. 29 CFR 786.350 - Exclusion from definition of “employee” of volunteers at private non-profit food banks.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 3 2011-07-01 2011-07-01 false Exclusion from definition of âemployeeâ of volunteers at... RELATED TO REGULATIONS MISCELLANEOUS EXEMPTIONS AND EXCLUSIONS FROM COVERAGE Volunteers at Private Non-Profit Food Banks § 786.350 Exclusion from definition of “employee” of volunteers at private...

  14. 29 CFR 786.350 - Exclusion from definition of “employee” of volunteers at private non-profit food banks.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 29 Labor 3 2013-07-01 2013-07-01 false Exclusion from definition of âemployeeâ of volunteers at... RELATED TO REGULATIONS MISCELLANEOUS EXEMPTIONS AND EXCLUSIONS FROM COVERAGE Volunteers at Private Non-Profit Food Banks § 786.350 Exclusion from definition of “employee” of volunteers at private...

  15. 29 CFR 786.350 - Exclusion from definition of “employee” of volunteers at private non-profit food banks.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 29 Labor 3 2014-07-01 2014-07-01 false Exclusion from definition of âemployeeâ of volunteers at... RELATED TO REGULATIONS MISCELLANEOUS EXEMPTIONS AND EXCLUSIONS FROM COVERAGE Volunteers at Private Non-Profit Food Banks § 786.350 Exclusion from definition of “employee” of volunteers at private...

  16. Leader or Manager: Academic Library Leader's Leadership Orientation Considered Ideal by Faculty, Administrators and Librarians at Private, Nonprofit, Doctoral Universities in Southern California

    ERIC Educational Resources Information Center

    Tripuraneni, Vinaya L.

    2010-01-01

    Purpose: The purpose of this study is to identify the leadership orientation of the academic library leader considered ideal by faculty, administrators and librarians in private, non-profit, doctoral universities in Southern California. Theoretical Framework: The theoretical framework used for this study was Bolman and Deal's Leadership…

  17. Non-Profit Education Providers vis-a-vis the Private Sector: Comparative Analysis of Non-Governmental Organizations and Traditional Voluntary Organizations in Pakistan

    ERIC Educational Resources Information Center

    Bano, Masooda

    2008-01-01

    Under the New Policy Agenda, international development institutions have promoted non-profit organizations (NPOs) in developing countries, on a dual logic: firstly, they deliver social services more efficiently than the state; secondly, they mitigate equity concerns around privatization of basic social services by reaching out to the poor. Based…

  18. Managing competition in the countryside: Non-profit and for-profit perceptions of long-term care in rural Ontario.

    PubMed

    Skinner, Mark W; Rosenberg, Mark W

    2006-12-01

    This paper contributes to the current debates surrounding private delivery of health care services by addressing the distinctive challenges, constraints and opportunities facing for-profit and non-profit providers of long-term care in rural and small town settings. It focuses on the empirical case of Ontario, Canada where extensive restructuring of long-term care, under the rubric of managed competition, has been underway since the mid-1990s. In-depth interviews with 72 representatives from local governments, public health institutions and authorities, for-profit and non-profit organisations, and community groups during July 2003 to December 2003 form the platform for a qualitative analysis of the implications of managed competition as it relates to the provision of long-term care in the countryside. The results suggest that the introduction and implementation of managed competition has accentuated the problems of service provision in rural communities, and that the long-standing issues of caregiving in rural situations transcend the differences, perceived or otherwise, between for-profit and non-profit provision. Understanding the implications of market-oriented long-term care restructuring initiatives for providers, and their clients, in rural situations requires a re-focussing of research beyond the for- versus non-profit dichotomy.

  19. How to Create an Educational Foundation in Your School District: A Handbook for Public and Private Schools Administrators for Developing and Operating a Non-Profit Education Foundation.

    ERIC Educational Resources Information Center

    Hodgson, Frank M.

    This handbook provides public and private school administrators with guidelines for developing a nonprofit educational foundation. Following an introduction, a statement of rationale describes fundamental approaches and activities. The foundation's primary purpose is aiding schools with additional funding and community service support. Section 2…

  20. The Touche Ross Survey of Business Executives on Non-Profit Boards. An Opinion Study Based on Interviews with 309 Business Executives.

    ERIC Educational Resources Information Center

    Research and Forecasts, Inc., New York, NY.

    Three hundred eight business executives from boards of nonprofit educational, social service, or cultural organizations were surveyed for their opinions on their roles. It was found that a single overriding concern is the ever-increasing demand for commitment and accountability. This is reflected particularly in three issues: time, money, and…