26 CFR 53.4941(d)-3 - Exceptions to self-dealing.

Code of Federal Regulations, 2014 CFR

2014-04-01

... to the general public. Similarly, the sale of a book or magazine by a private foundation to disqualified persons shall not be an act of self-dealing if the publication of such book or magazine is functionally related to a charitable or educational activity of the foundation and the book or magazine is made...

26 CFR 53.4941(d)-3 - Exceptions to self-dealing.

Code of Federal Regulations, 2013 CFR

2013-04-01

... to the general public. Similarly, the sale of a book or magazine by a private foundation to disqualified persons shall not be an act of self-dealing if the publication of such book or magazine is functionally related to a charitable or educational activity of the foundation and the book or magazine is made...

26 CFR 53.4941(d)-3 - Exceptions to self-dealing.

Code of Federal Regulations, 2012 CFR

2012-04-01

... to the general public. Similarly, the sale of a book or magazine by a private foundation to disqualified persons shall not be an act of self-dealing if the publication of such book or magazine is functionally related to a charitable or educational activity of the foundation and the book or magazine is made...

26 CFR 53.4941(d)-3 - Exceptions to self-dealing.

Code of Federal Regulations, 2011 CFR

2011-04-01

... to the general public. Similarly, the sale of a book or magazine by a private foundation to disqualified persons shall not be an act of self-dealing if the publication of such book or magazine is functionally related to a charitable or educational activity of the foundation and the book or magazine is made...

Mission of Mercy Creates Smiles, Hands-On Opportunity for Students

ERIC Educational Resources Information Center

Neal, Kara Gae

2010-01-01

A group of 41 Tulsa Tech students and two instructors volunteered to the Mission of Mercy, a free, two-day dental clinic co-sponsored by the Oklahoma Dental Association, the Delta Dental of Oklahoma Charitable Foundation and the Oklahoma Dental Foundation held downtown at the Tulsa Convention Center. The clinic was designed to meet the critical…

International non-governmental actors in HIV/AIDS prevention in China.

PubMed

Wu, Feng Shi

2005-01-01

International non-governmental organizations were among the first international actors that responded to the emergence of AIDS crisis in China. Since 1994, the number of international non-governmental organizations and charitable foundations working in AIDS related issue areas in China has grown steadily and substantially. Despite their organizational differences, most of these non-governmental actors present the characteristics of independent mission, localized practice and diverse working focus. Even though they are constrained by financial and other factors compared with multilateral and bilateral official assistance agencies, they have still played a unique role in fighting against AIDS in China as technical experts, public educators, and civil society supporters.

New tax laws require slight shifts in hospitals' funding strategies.

PubMed

Bromberg, R S

1979-07-16

Recent tax laws that affect hospitals' deferred compensation plans, employment taxes, annuities, foundation grants, unrelated business income, and gifts of appreciated property will not seriously affect charitable giving to hospitals.

Development of Augmented Leukemia/Lymphoma-Specific T-Cell Immunotherapy for Deployment with Haploidentical, Hematompoietic Progenitor-Cell Transplant

DTIC Science & Technology

2011-05-01

Alliance for Cancer Gene Therapy ; Amy Phillips Charitable Foundation; The Leukemia and Lymphoma Society; Lymphoma Research Foundation; National Foundation...Y, Preffer FI, et al. Treatment of plasma cell dyscrasias by antibody-mediated immuno- therapy . Semin Oncol 1999;26:97–106. 15. Zhao S , Asgary Z...cell-transfer therapy for the treatment of patients with cancer. Nat Rev Cancer 2003;3:666–75. 25. Gillies SD, Lan Y, Williams S , et al. An anti-CD20

Charitable collaborations in Bronzeville, 1928-1944: the "Chicago Defender" and the Regal Theater.

PubMed

Semmes, Clovis E

2011-01-01

In the twentieth century, race-based residential and commercial segregation that supported racial oppression and inequality became an elemental characteristic of urban black communities. Conflict-ridden, black-white relationships were common. However, the Chicago Defender Charities, Inc., the entity that sponsors the largest African American parade in the country and that emerged in 1947, embodied a tradition of charitable giving, self-help, and community service initiated in 1921 by Chicago Defender newspaper founder and editor, Robert S. Abbott. The foundation of this charitable tradition matured as a result of an early and sustained collaboration between Chicago’s white-owned Regal Theater and the black-owned Chicago Defender newspaper. Thus, in segregated African American communities, black and white commercial institutions, under certain conditions, were able to find important points of collaboration to uplift the African American communities of which they were a part.

The competitive advantage of corporate philanthropy.

PubMed

Porter, Michael E; Kramer, Mark R

2002-12-01

When it comes to philanthropy, executives increasingly see themselves as caught between critics demanding ever higher levels of "corporate social responsibility" and investors applying pressure to maximize short-term profits. In response, many companies have sought to make their giving more strategic, but what passes for strategic philanthropy is almost never truly strategic, and often isn't particularly effective as philanthropy. Increasingly, philanthropy is used as a form of public relations or advertising, promoting a company's image through high-profile sponsorships. But there is a more truly strategic way to think about philanthropy. Corporations can use their charitable efforts to improve their competitive context--the quality of the business environment in the locations where they operate. Using philanthropy to enhance competitive context aligns social and economic goals and improves a company's long-term business prospects. Addressing context enables a company to not only give money but also leverage its capabilities and relationships in support of charitable causes. The produces social benefits far exceeding those provided by individual donors, foundations, or even governments. Taking this new direction requires fundamental changes in the way companies approach their contribution programs. For example, philanthropic investments can improve education and local quality of life in ways that will benefit the company. Such investments can also improve the company's competitiveness by contributing to expanding the local market and helping to reduce corruption in the local business environment. Adopting a context-focused approach goes against the grain of current philanthropic practice, and it requires a far more disciplined approach than is prevalent today. But it can make a company's philanthropic activities far more effective.

Successful Strategies for Capital Campaigns

ERIC Educational Resources Information Center

Grover, Stuart R.

2007-01-01

Twenty five years ago, few community or technical colleges considered launching capital campaigns. They lacked community standing, professional fundraising staff, and the related institutional foundation structure to manage charitable efforts. Gradually, as public funding eroded, bond issues became harder to pass, and colleges recognized the need…

Strategic Reinvention: The Rodel Foundation of Delaware's Journey to Catalyzing a System of World-Class Schools. Principles for Effective Education Grantmaking. Case Study No. 10

ERIC Educational Resources Information Center

Jenkins, Lynn; Wisdom, Michelle

2014-01-01

As the summer of 2014 began, Paul Herdman, President and CEO of the Rodel Charitable Foundation of Delaware, paused to reflect on what Delaware had accomplished over the past decade in the public education realm. Academic standards had been raised across the K-12 system, and a new assessment system aligned to those standards was being implemented.…

Implementing Charitable Choice at the State and Local Levels.

ERIC Educational Resources Information Center

Haberkern, Rachel M.

2002-01-01

The 1998 Personal Responsibility and Work Opportunity Reconciliation Act (PRWORA) was the first federal legislation to contain a "charitable choice" provision allowing faith-based organizations (FBOs) to compete for state and federal government funds on the same basis as secular providers. For FBOs that consider pursuit of government…

26 CFR 53.4944-1 - Initial taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... management and advice indicated to E that D was well qualified to provide professional investment advice in the management of E's investment assets. D, after careful research into how best to diversify E's... TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Investments Which Jeopardize Charitable...

Approaches to Analyzing the Outcomes of International Scholarship Programs for Higher Education

ERIC Educational Resources Information Center

Mawer, Matt

2017-01-01

International scholarship programs for higher education attract a substantial body of funding each year from national governments, supranational bodies, large charitable foundations, higher education institutions, and many smaller organizations. With aims variously shaped by international development and public diplomacy considerations,…

Update: Fund Raising.

ERIC Educational Resources Information Center

Change, 1979

1979-01-01

A wide range of approaches to fund raising in higher education institutions is reported. The nine references cover such topics as: coping with reduced resources in community colleges, administering charitable remainder trusts, annuity plans, capital fund drives, fund raising in public colleges, endowment earnings, foundations, and alumni support.…

Toward a more stable blood supply: charitable incentives, donation rates, and the experience of September 11.

PubMed

Sass, Reuben G

2013-01-01

Although excess blood collection has characterized U.S. national disasters, most dramatically in the case of September 11, periodic shortages of blood have recurred for decades. In response, I propose a new model of medical philanthropy, one that specifically uses charitable contributions to health care as blood donation incentives. I explain how the surge in blood donations following 9/11 was both transient and disaster-specific, failing to foster a greater continuing commitment to donate blood. This underscores the importance of considering blood donation incentives. I defend charitable incentives as an alternative to financial incentives, which I contend would further extend neoliberal market values into health care. I explain my model's potential appeal to private foundations or public-private partnerships as a means for expanding both the pool of blood donors and the prosocial benefit of each act of blood donation. Finally I link my analysis to the empirical literature on blood donation incentives.

As Endowment Values Plummet, Some Institutions Consider Suing Brokers

ERIC Educational Resources Information Center

Masterson, Kathryn

2008-01-01

This article reports that as many as five colleges or charitable foundations whose endowments have suffered significant investment losses or were unable to access money in their accounts in recent months are considering legal action against their brokers or investment managers, alleging misrepresentation of risk or mismanagement. Jacob H.…

The Rise of School-Supporting Nonprofits

ERIC Educational Resources Information Center

Nelson, Ashlyn Aiko; Gazley, Beth

2014-01-01

This paper examines voluntary contributions to public education via charitable school foundations, booster clubs, parent teacher associations, and parent teacher organizations. We use panel data on school-supporting charities with national coverage from 1995 to 2010, which we geocode and match to school districts. We document the meteoric rise of…

How much are we spending? The estimation of research expenditures on cardiovascular disease in Canada

PubMed Central

2012-01-01

Background Cardiovascular disease (CVD) is a leading cause of death in Canada and is a priority area for medical research. The research funding landscape in Canada has changed quite a bit over the last few decades, as have funding levels. Our objective was to estimate the magnitude of expenditures on CVD research for the public and charitable (not-for profit) sectors in Canada between 1975 and 2005. Methods To estimate research expenditures for the public and charitable sectors, we compiled a complete list of granting agencies in Canada, contacted each agency and the Canadian Institutes of Health Research (CIHR), and extracted data from the organizations’ annual reports and the Reference Lists of health research in Canada. Two independent reviewers scanned all grant and fellowship/scholarship titles (and summary/key words, when available) of all research projects funded to determine their inclusion in our analysis; only grants and fellowships/scholarships that focused on heart and peripheral vascular diseases were selected. Results Public/charitable sector funding increased 7.5 times, from close to $13 million (in constant dollars) in 1975 to almost $96 million (in constant dollars) in 2005 (base year). The Medical Research Council of Canada (MRCC)/CIHR and the Heart & Stroke Foundation of Canada have been the main founders of this type of research during our analysis period; the Alberta Heritage Foundation for Medical Research and the Fonds de la recherche en santé du Quebec have played major roles at the provincial level. The Indirect Costs Research Program and Canada Foundation for Innovation have played major roles in terms of funding in the last years of our analysis. Conclusion Public/charitable-funded research expenditures devoted to CVD have increased substantially over the last three decades. By international standards, the evidence suggests Canada spends less on health-related research than the UK and the US, at least in absolute terms. However, this may not be too problematic as Canada is likely to free-ride from research undertaken elsewhere. Understanding these past trends in research funding may provide decision makers with important information for planning future research efforts. Future work in this area should include the use of our coding methods to obtain estimates of funded research for other diseases in Canada. PMID:22929001

How much are we spending? The estimation of research expenditures on cardiovascular disease in Canada.

PubMed

de Oliveira, Claire; Nguyen, Van Hai; Wijeysundera, Harindra C; Wong, William W L; Woo, Gloria; Liu, Peter P; Krahn, Murray D

2012-08-28

Cardiovascular disease (CVD) is a leading cause of death in Canada and is a priority area for medical research. The research funding landscape in Canada has changed quite a bit over the last few decades, as have funding levels. Our objective was to estimate the magnitude of expenditures on CVD research for the public and charitable (not-for profit) sectors in Canada between 1975 and 2005. To estimate research expenditures for the public and charitable sectors, we compiled a complete list of granting agencies in Canada, contacted each agency and the Canadian Institutes of Health Research (CIHR), and extracted data from the organizations' annual reports and the Reference Lists of health research in Canada. Two independent reviewers scanned all grant and fellowship/scholarship titles (and summary/key words, when available) of all research projects funded to determine their inclusion in our analysis; only grants and fellowships/scholarships that focused on heart and peripheral vascular diseases were selected. Public/charitable sector funding increased 7.5 times, from close to $13 million (in constant dollars) in 1975 to almost $96 million (in constant dollars) in 2005 (base year). The Medical Research Council of Canada (MRCC)/CIHR and the Heart & Stroke Foundation of Canada have been the main founders of this type of research during our analysis period; the Alberta Heritage Foundation for Medical Research and the Fonds de la recherche en santé du Quebec have played major roles at the provincial level. The Indirect Costs Research Program and Canada Foundation for Innovation have played major roles in terms of funding in the last years of our analysis. Public/charitable-funded research expenditures devoted to CVD have increased substantially over the last three decades. By international standards, the evidence suggests Canada spends less on health-related research than the UK and the US, at least in absolute terms. However, this may not be too problematic as Canada is likely to free-ride from research undertaken elsewhere. Understanding these past trends in research funding may provide decision makers with important information for planning future research efforts. Future work in this area should include the use of our coding methods to obtain estimates of funded research for other diseases in Canada.

Colleges Urged to Instill "Charitable Impulse" in Students, Inspire Them to Reorient Public Policy as Well as Donate Their Time and Money.

ERIC Educational Resources Information Center

McMillen, Liz

1987-01-01

The president of the Council on Foundations, James A. Joseph, urges educators to develop volunteers who can eliminate the causes of social problems. Colleges and universities are in a special position to instill a sense of social responsibility in students. (MLW)

Fine Print, Restrictive Grants, and Academic Freedom

ERIC Educational Resources Information Center

Miller, Kent S.; Bellamy, Ray

2012-01-01

When the representatives of the Charles G. Koch Charitable Foundation came to Tallahassee in 2007 with checkbook in hand, they had every reason to expect a warm reception from Florida State University (FSU). Florida, along with much of the nation, was busy transferring money from higher education to prisons, and FSU was hurting. The foundation…

26 CFR 53.4940-1 - Excise tax on net investment income.

Code of Federal Regulations, 2013 CFR

2013-04-01

... this section) and the capital gain net income (net capital gain for taxable years beginning before... to the basis for determining gain, or section 362(c). Thus, a private foundation must reduce the cost... charitable function shall be no greater than the income earned from such function which is includible as...

26 CFR 53.4940-1 - Excise tax on net investment income.

Code of Federal Regulations, 2012 CFR

2012-04-01

... this section) and the capital gain net income (net capital gain for taxable years beginning before... to the basis for determining gain, or section 362(c). Thus, a private foundation must reduce the cost... charitable function shall be no greater than the income earned from such function which is includible as...

26 CFR 53.4940-1 - Excise tax on net investment income.

Code of Federal Regulations, 2011 CFR

2011-04-01

... this section) and the capital gain net income (net capital gain for taxable years beginning before... to the basis for determining gain, or section 362(c). Thus, a private foundation must reduce the cost... charitable function shall be no greater than the income earned from such function which is includible as...

26 CFR 53.4940-1 - Excise tax on net investment income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... this section) and the capital gain net income (net capital gain for taxable years beginning before... to the basis for determining gain, or section 362(c). Thus, a private foundation must reduce the cost... charitable function shall be no greater than the income earned from such function which is includible as...

26 CFR 53.4940-1 - Excise tax on net investment income.

Code of Federal Regulations, 2014 CFR

2014-04-01

... this section) and the capital gain net income (net capital gain for taxable years beginning before... to the basis for determining gain, or section 362(c). Thus, a private foundation must reduce the cost... charitable function shall be no greater than the income earned from such function which is includible as...

How Technicians Can Lead Science Improvements in Any School: A Small-Scale Study in England

ERIC Educational Resources Information Center

Jones, Beth; Quinnell, Simon

2015-01-01

This article describes how seven schools in England improved their science provision by focusing on the professional development of their science technicians. In September 2013, the Gatsby Charitable Foundation funded the National Science Learning Centre to lead a project connecting secondary schools with experienced senior science technicians…

Strengthening Families in Illinois: Increasing Family Engagement in Early Childhood Programs

ERIC Educational Resources Information Center

Jor'dan, Jamilah R.; Wolf, Kathy Goetz; Douglass, Anne

2012-01-01

Strengthening Families is a relationship-based child abuse and neglect prevention initiative started nationally in 2001 through a partnership between the Doris Duke Charitable Foundation and the Center for the Study of Social Policy (CSSP) in Washington, DC. Thirty-five states and several thousand early childhood programs nationwide implement…

Aspirin: 120 years of innovation. A report from the 2017 Scientific Conference of the International Aspirin Foundation, 14 September 2017, Charité, Berlin.

PubMed

Walker, Jaqui; Hutchison, Pippa; Ge, Junbo; Zhao, Dong; Wang, Yongjun; Rothwell, Peter M; Gaziano, J Michael; Chan, Andrew; Burn, John; Chia, John; Langley, Ruth; O'Donnell, Valerie; Rocca, Bianca; Hawkey, Chris

2018-01-01

Acetylsalicylic acid was first synthesised by Dr FeIix Hoffman on 10th August 1897 and Aspirin was born. It quickly became the best-known pain killer in the world and in the 120 years since this event, aspirin has continued to attract interest, innovation and excitement. Set within the walls of the preserved ruins of Rudolf Virchow's lecture hall at Charité, within Berlin's Museum of Medical History, the International Aspirin Foundation's 28th Scientific Conference served to facilitate international, multi-disease, multidisciplinary discussion about the current understanding of aspirin's mechanisms of action and its utility in modern medicine as well as ideas for future research into its multifaceted applications to enhance global health. In addition to the delegates in Berlin, 300 medical doctors at the 19th Annual Scientific Congress of the Chinese Society of Cardiology were able to join the cardiology sessions from Taiyuan, Shangxi province via a live streaming link to and from China. This led to useful discussion and allowed a truly international perspective to the meeting.

Corporate philanthropy and conflicts of interest in public health: ExxonMobil, Equatorial Guinea, and malaria.

PubMed

Shah, Naman K

2013-01-01

Equatorial Guinea, the most prosperous country in Africa, still bears a large malaria burden. With massive wealth from oil reserves, and nearly half its population living in island ecotypes favourable for malaria control, only poor governance can explain continued parasite burden. By financially backing the country's dictator and other officials through illicit payments, the oil company ExxonMobil contributed to the state's failure. Now ExxonMobil, having helped perpetuate malaria in Equatorial Guinea, gives money to non-governmental organizations, charitable foundations, and universities to advocate for and undertake malaria work. How, and on what terms, can public health engage with such an actor? We discuss challenges in the identification and management of conflicts of interest in public health activities. We reviewed the business and foundation activities of ExxonMobil and surveyed organizations that received ExxonMobil money about their conflict of interest policies. Reforms in ExxonMobil's business practices, as well as its charitable structure, and reforms in the way public health groups screen and manage conflicts of interest are needed to ensure that any relationship ultimately improves the health of citizens.

Property tax exemptions: headed for extinction?

PubMed

Hyman, D A; McCarthy, T J

1988-12-01

Hospitals face an assault on property tax exemptions that threatens the foundations of all voluntary not-for-profit facilities. The Utah Supreme Court fired the first salvo in this campaign in 1985 in Utah County v. Intermountain Health Care, Inc. The court examined the distinctions between not-for-profit and for-profit hospitals, the extent to which the two hospitals involved were supported by donations and gifts, the "profit" derived from operation, the charges levied on patients, the level of charity care provided, and several other factors before concluding that the hospitals did not qualify as charitable institutions. Since then, efforts at taxing hospitals have grown dramatically. The definition of "charitable" is at the heart of the tax-exemption problem. Charitable is a legal "term of art," which encompasses for more than the simple provision of charity care. The promotion of health is a charitable purpose. Hospitals qualify under the Internal Revenue Code for tax-exempt status because they promote health--not because they provide charity care. Yet all hospitals promote health. What, then, differentiates not-for-profit from for-profit hospitals that justifies a tax exemption? The argument for continued exemption must be made, if at all, on the basis of the community benefit the not-for-profit provides. Charitable institutions exist to serve and benefit the community and to provide an avenue for voluntary association. They help to improve and promote the general welfare through education, religion, and culture. The real benefits of a not-for-profit entity are found in the fulfillment of these concepts.

A reward prediction error for charitable donations reveals outcome orientation of donators

PubMed Central

Kuss, Katarina; Falk, Armin; Trautner, Peter; Elger, Christian E.; Weber, Bernd

2013-01-01

The motives underlying prosocial behavior, like charitable donations, can be related either to actions or to outcomes. To address the neural basis of outcome orientation in charitable giving, we asked 33 subjects to make choices affecting their own payoffs and payoffs to a charity organization, while being scanned by functional magnetic resonance imaging (fMRI). We experimentally induced a reward prediction error (RPE) by subsequently discarding some of the chosen outcomes. Co-localized to a nucleus accumbens BOLD signal corresponding to the RPE for the subject's own payoff, we observed an equivalent RPE signal for the charity's payoff in those subjects who were willing to donate. This unique demonstration of a neuronal RPE signal for outcomes exclusively affecting unrelated others indicates common brain processes during outcome evaluation for selfish, individual and nonselfish, social rewards and strongly suggests the effectiveness of outcome-oriented motives in charitable giving. PMID:22198972

Measuring charitable contributions: implications for the nonprofit hospital's tax-exempt status.

PubMed

Sanders, S M

1993-01-01

Since 1985, some nonprofit hospitals have tried to measure the magnitude of their charitable contributions in order to protect themselves from challenges to their nonprofit tax-exempt status. Using a sample of 562 Catholic nonprofit hospitals, this research shows that these charitable contributions may be defined and measured in several different ways, each having methodological advantages and disadvantages. The data indicate that charity care contributions vary widely, are unequally distributed across the sample of hospitals, and are influenced by the characteristics of the people in the local community and not by the characteristics of the health care delivery system. These findings suggest that legislators may be correct when questioning the rationale for the tax-exemption accorded to virtually all nonprofit hospitals. Further, it suggests that nonprofit hospital administrators can protect the tax-exempt status of their hospital by emphasizing the charitable contributions it makes by absorbing the unreimbursed costs from Medicare and Medicaid.

Building Capability, Empowering Students, and Achieving Success: The Financial Empowerment for Student Success Initiative

ERIC Educational Resources Information Center

Broun, Dan

2014-01-01

The Financial Empowerment for Student Success (FESS) Initiative was a two-year initiative focused on increasing student success through the provision of financial services. Achieving the Dream, Inc. and MDC, Inc. joined together, with funding from the Bank of America Charitable Foundation, to support three Achieving the Dream Leader Colleges to…

Is This Curriculum for Sale?

ERIC Educational Resources Information Center

Zweigenhaft, Richie

2010-01-01

In June 2009, North Carolina's Guilford College, a small liberal arts college with strong Quaker origins and a decidedly progressive image, announced that it had accepted a large grant from the BB&T Charitable Foundation--$500,000 over a ten-year period. As has been the case at some, but not all, of the colleges and universities that in recent…

Giving Canadian Science, Mathematics, and Technology Education an Independent Voice

ERIC Educational Resources Information Center

Hodson, Derek

2015-01-01

It is noted that the "Canadian Journal of Science, Mathematics and Technology Education" (CJSMTE) was founded with the support of a donation of $1.0 million from the Imperial Oil Charitable Foundation. Four goals were uppermost in the thinking behind the journal: first, it should be bilingual; second, it should be cross-disciplinary;…

Educating Young Adults to Be Work-Ready in Ireland and the United Kingdom: A Review of Programmes and Outcomes

ERIC Educational Resources Information Center

Symonds, Jennifer E.; O'Sullivan, Carmel

2017-01-01

Across Europe, young adult unemployment remains an important issue. Those who have grown up in contexts of social and educational disadvantage can find it particularly difficult to find work. In response, governments, charitable foundations and in the rare case, researchers, have developed programmes of training and work-based learning to help…

75 FR 10022 - Proposed Collection; Comment Request for Form 990 and Schedules A and B

Federal Register 2010, 2011, 2012, 2013, 2014

2010-03-04

... Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting... 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation...), 501(f), 501(k), 501(n), or Section 4947(a)(1) Nonexempt Charitable Trust, and Schedule B, Schedule of...

Using a Theory of Change to Guide Grant Monitoring and Grantmaking.

PubMed

Glasgow, LaShawn; Adams, Elizabeth; Joshi, Sandhya; Curry, Laurel; Schmitt, Carol L; Rogers, Todd; Willett, Jeffrey; Van Hersh, Deanna

Charitable foundations play a significant role in advancing public health, funding billions of dollars in health grants each year. Evaluation is an important accountability tool for foundations and helps ensure that philanthropic investments contribute to the broader public health evidence base. While commitment to evaluation has increased among foundations over the past few decades, effective use of evaluation findings remains challenging. To facilitate use of evaluation findings among philanthropic organizations, evaluators can incorporate the foundation's theory of change-an illustration of the presumed causal pathways between a program's activities and its intended outcomes-into user-friendly products that summarize evaluation findings and recommendations. Using examples from the evaluation of the Kansas Health Foundation's Healthy Living Focus Area, we present a mapping technique that can be applied to assess and graphically depict alignment between program theory and program reality, refine the theory of change, and inform grantmaking.

Pressure growing in the fight to stay tax exempt.

PubMed

Lumsdon, K

1991-01-01

With legislative and regulatory scrutiny trained on not-for-profit hospitals, administrators should brace themselves for potential challenges to their tax-exempt status. Industry leaders recommend reviewing documents that outline a hospital's charitable purpose, setting a clear policy on providing care to persons unable to pay for it, placing a value on community services, and taking other steps. Whether changes in laws governing tax exemption come from national, state, or local efforts, hospitals should be ready to show proof of their charitable activities.

The impact of cuts in legal aid funding on charities.

PubMed

Morris, Debra; Barr, Warren

2013-03-01

This article focusses on the specific impact of the cuts in legal aid funding on the charitable sector. The sector plays a significant role in advice giving. Some charities have the provision of legal advice as their sole purpose, whilst the work of other charities includes the giving of legal advice. Funding comes via a number of sources including legal aid, local authorities and charitable trusts. Whilst this volume highlights the legal aid reforms that will lead to significant cuts in funding, this article notes that charitable providers of legal advice have also suffered major cuts from their other traditional funding sources. Against this background, the article considers the serious and often unforeseen consequences for charities of the legal aid reforms, which go far beyond the impact on the high street law firm and access to justice for claimants.

The impact of cuts in legal aid funding on charities

PubMed Central

Morris, Debra; Barr, Warren

2013-01-01

This article focusses on the specific impact of the cuts in legal aid funding on the charitable sector. The sector plays a significant role in advice giving. Some charities have the provision of legal advice as their sole purpose, whilst the work of other charities includes the giving of legal advice. Funding comes via a number of sources including legal aid, local authorities and charitable trusts. Whilst this volume highlights the legal aid reforms that will lead to significant cuts in funding, this article notes that charitable providers of legal advice have also suffered major cuts from their other traditional funding sources. Against this background, the article considers the serious and often unforeseen consequences for charities of the legal aid reforms, which go far beyond the impact on the high street law firm and access to justice for claimants. PMID:23667296

Young Engineers and Scientists (YES) - Engaging Students and Teachers in Research

NASA Astrophysics Data System (ADS)

Boice, Daniel C.; Reiff, P.

2012-10-01

Young Engineers and Scientists (YES) has been a community partnership between local high schools in San Antonio, Texas (USA), and Southwest Research Institute (SwRI) for the past 20 years. The goals of YES are to increase the number of high school students, especially those from underrepresented groups, seeking careers in science and engineering and to enhance their success in entering the college and major of their choice. This is accomplished by expanding career awareness, including information on "hot" career areas through seminars and laboratory tours by SwRI staff, and allowing students to interact on a continuing basis with role models at SwRI in a real-world research experiences in physical sciences (including astronomy), information sciences, and a variety of engineering fields. YES consists of two parts: 1) An intensive three-week summer workshop held at SwRI where students experience the research environment and 2) a collegial mentorship where students complete individual research projects under the guidance of SwRI mentors during the academic year. At the end of the school year, students publicly present and display their work, spreading career awareness to other students and teachers. Twenty-one YES 2012 students developed a website for the Dawn Mission (yesserver.space.swri.edu) and five high school science teachers are developing space-related lessons for classroom presentation. Partnerships between research institutes, local high schools, and community foundations, like the YES Program, positively affect students’ preparation for STEM careers via real-world research experiences with mentorship teams consisting of professional staff and qualified teachers. Acknowledgements. We acknowledge support from the NASA MMS Mission, SwRI, and local charitable foundations.

The primary visual cortex in the neural circuit for visual orienting

NASA Astrophysics Data System (ADS)

Zhaoping, Li

The primary visual cortex (V1) is traditionally viewed as remote from influencing brain's motor outputs. However, V1 provides the most abundant cortical inputs directly to the sensory layers of superior colliculus (SC), a midbrain structure to command visual orienting such as shifting gaze and turning heads. I will show physiological, anatomical, and behavioral data suggesting that V1 transforms visual input into a saliency map to guide a class of visual orienting that is reflexive or involuntary. In particular, V1 receives a retinotopic map of visual features, such as orientation, color, and motion direction of local visual inputs; local interactions between V1 neurons perform a local-to-global computation to arrive at a saliency map that highlights conspicuous visual locations by higher V1 responses. The conspicuous location are usually, but not always, where visual input statistics changes. The population V1 outputs to SC, which is also retinotopic, enables SC to locate, by lateral inhibition between SC neurons, the most salient location as the saccadic target. Experimental tests of this hypothesis will be shown. Variations of the neural circuit for visual orienting across animal species, with more or less V1 involvement, will be discussed. Supported by the Gatsby Charitable Foundation.

42 CFR 54.11 - Effects on State and local funds.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 42 Public Health 1 2012-10-01 2012-10-01 false Effects on State and local funds. 54.11 Section 54.11 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS CHARITABLE CHOICE REGULATIONS APPLICABLE TO STATES RECEIVING SUBSTANCE ABUSE PREVENTION AND TREATMENT BLOCK GRANTS...

42 CFR 54.11 - Effects on State and local funds.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 42 Public Health 1 2013-10-01 2013-10-01 false Effects on State and local funds. 54.11 Section 54.11 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS CHARITABLE CHOICE REGULATIONS APPLICABLE TO STATES RECEIVING SUBSTANCE ABUSE PREVENTION AND TREATMENT BLOCK GRANTS...

42 CFR 54.11 - Effects on State and local funds.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 42 Public Health 1 2014-10-01 2014-10-01 false Effects on State and local funds. 54.11 Section 54.11 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS CHARITABLE CHOICE REGULATIONS APPLICABLE TO STATES RECEIVING SUBSTANCE ABUSE PREVENTION AND TREATMENT BLOCK GRANTS...

42 CFR 54.11 - Effects on State and local funds.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 42 Public Health 1 2011-10-01 2011-10-01 false Effects on State and local funds. 54.11 Section 54.11 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS CHARITABLE CHOICE REGULATIONS APPLICABLE TO STATES RECEIVING SUBSTANCE ABUSE PREVENTION AND TREATMENT BLOCK GRANTS...

42 CFR 54.11 - Effects on State and local funds.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 42 Public Health 1 2010-10-01 2010-10-01 false Effects on State and local funds. 54.11 Section 54.11 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS CHARITABLE CHOICE REGULATIONS APPLICABLE TO STATES RECEIVING SUBSTANCE ABUSE PREVENTION AND TREATMENT BLOCK GRANTS...

Research capacity building integrated into PHIT projects: leveraging research and research funding to build national capacity.

PubMed

Hedt-Gauthier, Bethany L; Chilengi, Roma; Jackson, Elizabeth; Michel, Cathy; Napua, Manuel; Odhiambo, Jackline; Bawah, Ayaga

2017-12-21

Inadequate research capacity impedes the development of evidence-based health programming in sub-Saharan Africa. However, funding for research capacity building (RCB) is often insufficient and restricted, limiting institutions' ability to address current RCB needs. The Doris Duke Charitable Foundation's African Health Initiative (AHI) funded Population Health Implementation and Training (PHIT) partnership projects in five African countries (Ghana, Mozambique, Rwanda, Tanzania and Zambia) to implement health systems strengthening initiatives inclusive of RCB. Using Cooke's framework for RCB, RCB activity leaders from each country reported on RCB priorities, activities, program metrics, ongoing challenges and solutions. These were synthesized by the authorship team, identifying common challenges and lessons learned. For most countries, each of the RCB domains from Cooke's framework was a high priority. In about half of the countries, domain specific activities happened prior to PHIT. During PHIT, specific RCB activities varied across countries. However, all five countries used AHI funding to improve research administrative support and infrastructure, implement research trainings and support mentorship activities and research dissemination. While outcomes data were not systematically collected, countries reported holding 54 research trainings, forming 56 mentor-mentee relationships, training 201 individuals and awarding 22 PhD and Masters-level scholarships. Over the 5 years, 116 manuscripts were developed. Of the 59 manuscripts published in peer-reviewed journals, 29 had national first authors and 18 had national senior authors. Trainees participated in 99 conferences and projects held 37 forums with policy makers to facilitate research translation into policy. All five PHIT projects strongly reported an increase in RCB activities and commended the Doris Duke Charitable Foundation for prioritizing RCB, funding RCB at adequate levels and time frames and for allowing flexibility in funding so that each project could implement activities according to their trainees' needs. As a result, many common challenges for RCB, such as adequate resources and local and international institutional support, were not identified as major challenges for these projects. Overall recommendations are for funders to provide adequate and flexible funding for RCB activities and for institutions to offer a spectrum of RCB activities to enable continued growth, provide adequate mentorship for trainees and systematically monitor RCB activities.

Saving children during the Depression: Britain's silent emergency, 1919-1939.

PubMed

Webster, C

1994-09-01

The health of a large section of the British population was more adversely affected by the interwar Depression than was acknowledged by official sources. Particular concern was aroused by the condition of women and children. Many new charitable bodies were formed in response to this problem, and these included Save the Children Fund. This paper gives an indication of the scale of the health problem, which was particularly severe in the areas of heavy industry and high unemployment. It then considers the role of charitable organisations in drawing attention to the severity of deprivation and campaigning for appropriate responses on the part of government. Although these pressure groups were energetic and professional in their campaigning, it is conceded that in the short term they exercised only limited influence. However, it is argued that they won the intellectual contest. Finally, it is pointed out that their policies came to be accepted during World War II; thereby organisations like Save the Children Fund contributed to laying the foundations of the modern welfare state.

Funding flows to global surgery: an analysis of contributions from the USA.

PubMed

Gutnik, Lily A; Dielman, Joseph; Dare, Anna J; Ramos, Margarita S; Riviello, Robert; Meara, John G; Yamey, Gavin; Shrime, Mark G

2015-04-27

In recent years, funds for global health have risen substantially, particularly for infectious diseases. Although conditions amenable to surgery account for 28% of the global burden of disease, the external funds directed towards global surgical delivery, capacity building, and research are currently unknown and presumed to be low. We aimed to describe external funds given to these efforts from the USA, the world's largest donor nation. We searched the United States Agency for International Development (USAID), National Institute of Health (NIH), Foundation Center, and registered US charitable organisations databases for financial data on any giving exclusively to surgical care in low-income and middle-income countries (LMICs). All nominal dollars were adjusted for inflation by converting to 2014 US dollars. After adjustment for inflation, 22 NIH funded projects (totalling US$31·3 million, 1991-2014) were identified; 78·9% for trauma and injury, 12·5% for general surgery, and 8·6% for ophthalmology. Six relevant USAID projects were identified; all related to obstetric fistula care totalling US$438 million (2006-13). US$105 million (2003-13) was given to universities and charitable organisations by US foundations for 14 different surgical specialties (ophthalmology, cleft lip/palate, multidisciplinary teams, orthopaedics, cardiac, paediatric, reconstructive, obstetric fistula, neurosurgery, burn, general surgery, obstetric emergency procedures, anaesthesia, and unspecified specialty). 95 US charitable organisations representing 14 specialties (ophthalmology, cleft lip/palate, multidisciplinary teams, orthopaedics, cardiac, paediatric, reconstructive, obstetric fistula, neurosurgery, urology, ENT, craniofacial, burn, and general surgery) totalled revenue of US$2·67 billion and expenditure of US$2·5 billion (2007-13). A strong surgical system is an indispensable part of any health system and requires financial investment. Tracking funds targeting surgery helps not only to quantify and clarify this investment, but also to ultimately serve as a platform to integrate surgical spending within health system strengthening. Although USAID is a vital foreign aid service and the NIH is a leader in biomedical and health research, their surgical scopes are restricted both financially (less than 1% of respective total budgets over the study years) and in surgical specialty. By contrast, the private charitable sector has contributed more financially and to more specialties. Still, current financial global health databases do not have precise data for surgery. To improve population health in LMICs, more resources should be dedicated to surgical system strengthening. Furthermore, exact classification measures should be implemented to track these important resources. None. Copyright © 2015 Elsevier Ltd. All rights reserved.

46 CFR 386.13 - Soliciting, vending, and debt collection.

Code of Federal Regulations, 2011 CFR

2011-10-01

... property. This prohibition does not apply to national or local drives for funds for charitable purposes, welfare, health, or other purposes as authorized by the “Manual on Fund Raising Within the Federal Service...

46 CFR 386.13 - Soliciting, vending, and debt collection.

Code of Federal Regulations, 2012 CFR

2012-10-01

... property. This prohibition does not apply to national or local drives for funds for charitable purposes, welfare, health, or other purposes as authorized by the “Manual on Fund Raising Within the Federal Service...

46 CFR 386.13 - Soliciting, vending, and debt collection.

Code of Federal Regulations, 2014 CFR

2014-10-01

... property. This prohibition does not apply to national or local drives for funds for charitable purposes, welfare, health, or other purposes as authorized by the “Manual on Fund Raising Within the Federal Service...

46 CFR 386.13 - Soliciting, vending, and debt collection.

Code of Federal Regulations, 2013 CFR

2013-10-01

... property. This prohibition does not apply to national or local drives for funds for charitable purposes, welfare, health, or other purposes as authorized by the “Manual on Fund Raising Within the Federal Service...

78 FR 12233 - Policy Clarification on Charitable Medical Flights

Federal Register 2010, 2011, 2012, 2013, 2014

2013-02-22

... on Charitable Medical Flights AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Notice of... operating charitable medical flights. Charitable medical flights are flights where a pilot, aircraft owner... Volunteer Pilots Operating Charitable Medical Flights. DATES: This action becomes effective on February 22...

Hospice Care

MedlinePlus

... can also be found online . Information about the types of costs covered by a particular private policy is available from a hospital business office or hospice social worker, or directly from the insurance company. Local civic, charitable, or religious organizations may also ...

29 CFR 785.44 - Civic and charitable work.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 29 Labor 3 2011-07-01 2011-07-01 false Civic and charitable work. 785.44 Section 785.44 Labor... Adjusting Grievances, Medical Attention, Civic and Charitable Work, and Suggestion Systems § 785.44 Civic and charitable work. Time spent in work for public or charitable purposes at the employer's request...

Beyond beliefs: religions bind individuals into moral communities.

PubMed

Graham, Jesse; Haidt, Jonathan

2010-02-01

Social psychologists have often followed other scientists in treating religiosity primarily as a set of beliefs held by individuals. But, beliefs are only one facet of this complex and multidimensional construct. The authors argue that social psychology can best contribute to scholarship on religion by being relentlessly social. They begin with a social-functionalist approach in which beliefs, rituals, and other aspects of religious practice are best understood as means of creating a moral community. They discuss the ways that religion is intertwined with five moral foundations, in particular the group-focused "binding" foundations of Ingroup/loyalty, Authority/respect, Purity/sanctity. The authors use this theoretical perspective to address three mysteries about religiosity, including why religious people are happier, why they are more charitable, and why most people in the world are religious.

Philanthropy's new agenda: creating value.

PubMed

Porter, M E; Kramer, M R

1999-01-01

During the past two decades, the number of charitable foundations in the United States has doubled while the value of their assets has increased more than 1,100%. As new wealth continues to pour into foundations, the authors take a timely look at the field and conclude that radical change is needed. First, they explain why. Compared with direct giving, foundations are strongly favored through tax preferences whose value increases in rising stock markets. As a nation, then, we make a substantial investment in foundation philanthropy that goes well beyond the original gifts of private donors. We should therefore expect foundations to achieve a social impact disproportionate to their spending. If foundations serve merely as passive conduits for giving, then they not only fall far short of their potential but also fail to meet an important societal obligation. Drawing on Porter's work on competition and strategy, the authors then present a framework for thinking systematically about how foundations create value and how the various approaches to value creation can be deployed within the context of an overarching strategy. Although many foundations talk about "strategic" giving, much current practice is at odds with strategy. Among the common problems, foundations scatter their funding too broadly, they overlook the value-creating potential of longer and closer working relationships with grantees, and they pay insufficient attention to the ultimate results of the work they fund. This article lays out a blueprint for change, challenging foundation leaders to spearhead the evolution of philanthropy from private acts of conscience into a professional field.

Role-modeling and conversations about giving in the socialization of adolescent charitable giving and volunteering.

PubMed

Ottoni-Wilhelm, Mark; Estell, David B; Perdue, Neil H

2014-01-01

This study investigated the relationship between the monetary giving and volunteering behavior of adolescents and the role-modeling and conversations about giving provided by their parents. The participants are a large nationally-representative sample of 12-18 year-olds from the Panel Study of Income Dynamics' Child Development Supplement (n = 1244). Adolescents reported whether they gave money and whether they volunteered. In a separate interview parents reported whether they talked to their adolescent about giving. In a third interview, parents reported whether they gave money and volunteered. The results show that both role-modeling and conversations about giving are strongly related to adolescents' giving and volunteering. Knowing that both role-modeling and conversation are strongly related to adolescents' giving and volunteering suggests an often over-looked way for practitioners and policy-makers to nurture giving and volunteering among adults: start earlier, during adolescence, by guiding parents in their role-modeling of, and conversations about, charitable giving and volunteering. Copyright © 2013 The Foundation for Professionals in Services for Adolescents. Published by Elsevier Ltd. All rights reserved.

Availability of Information About Lifestyle for Cancer Survivors in England: A Review of Statutory and Charitable Sector Organizations and Cancer Centers.

PubMed

Williams, Kate; Fisher, Abigail; Beeken, Rebecca J; Wardle, Jane

2015-03-09

Health behavior change following a cancer diagnosis has the potential to improve long-term outcomes. However, many patients do not receive professional advice about lifestyle and are therefore increasingly using the Internet to seek further information. The statutory and charitable sectors and cancer centers all play an important role in the provision of information and have been found to be favored by cancer survivors searching for information. However, to date there has been no systematic evaluation of the lifestyle information available online for cancer survivors. The purpose of this review was to identify the lifestyle information provided for cancer survivors by statutory and charitable sector organizations and cancer centers in the United Kingdom. We aimed to identify information on tobacco, physical activity, diet, weight, and alcohol designed for people who have been diagnosed with breast, prostate, or colorectal cancer. The National Health Service (NHS) website was the focus of the search for information provided by the statutory sector. Cancer centers were identified from the Organization of European Cancer Institutes and an Internet search, and charitable sector organizations were identified by searching the Charity Commission database. The three largest generic, breast, prostate, and colorectal cancer charitable organizations were included. A systematic search of the organizations was conducted to identify lifestyle information for cancer survivors. Ten organizations had some lifestyle information for cancer survivors on their websites. The Christie NHS Foundation Trust, Macmillan Cancer Support, and Prostate Cancer UK had the most comprehensive guides, covering physical activity, diet, weight management, smoking, and alcohol. The NHS website did not provide any information but had a link to Cancer Research UK's information about diet. Eight organizations suggested talking to a health professional before making any changes. The majority of organizations included in this review would benefit from updating their websites to include adequate information and advice about lifestyle for cancer survivors, or they risk cancer survivors turning to less reliable sources of information. Health professionals should be appropriately trained to deal with questions about lifestyle and to advise cancer survivors about lifestyle changes following their diagnosis. ©Kate Williams, Abigail Fisher, Rebecca J Beeken, Jane Wardle. Originally published in JMIR Cancer (http://cancer.jmir.org), 09.03.2015.

The Young Engineers and Scientists Mentorship Program

NASA Astrophysics Data System (ADS)

Boice, D. C.; Lin, C.; Clarac, T.

2004-12-01

The Young Engineers and Scientists (YES) Program is a community partnership between Southwest Research Institute (SwRI), and local high schools in San Antonio, Texas (USA). It provides talented high school juniors and seniors a bridge between classroom instruction and real-world, research experiences in physical sciences (including space science and astronomy) and engineering. YES consists of two parts: 1) an intensive three-week summer workshop held at SwRI where students experience the research environment first-hand; develop skills and acquire tools for solving scientific problems, attend mini-courses and seminars on electronics, computers and the Internet, careers, science ethics, and other topics; and select individual research projects to be completed during the academic year; and 2) a collegial mentorship where students complete individual research projects under the guidance of their mentors during the academic year and earn honors credit. At the end of the school year, students publicly present and display their work, acknowledging their accomplishments and spreading career awareness to other students and teachers. YES has been highly successful during the past 12 years. All YES graduates have entered college, several have worked for SwRI, and three scientific publications have resulted. Student evaluations indicate the effectiveness of YES on their academic preparation and choice of college majors. We acknowledge funding from local charitable foundations and the NASA E/PO program.

42 CFR 54a.3 - Nondiscrimination against religious organizations.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 42 Public Health 1 2010-10-01 2010-10-01 false Nondiscrimination against religious organizations... GRANTS CHARITABLE CHOICE REGULATIONS APPLICABLE TO STATES, LOCAL GOVERNMENTS AND RELIGIOUS ORGANIZATIONS... organizations. (a) Religious organizations are eligible, on the same basis as any other organization, to...

7 CFR 1400.103 - Charitable organizations.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 10 2010-01-01 2010-01-01 false Charitable organizations. 1400.103 Section 1400.103... AND SUBSEQUENT CROP, PROGRAM, OR FISCAL YEARS Payment Limitation § 1400.103 Charitable organizations. (a) A charitable organization, including a club, society, fraternal organization, or religious...

Smoke-free legislation and charitable gaming in Kentucky.

PubMed

Pyles, M K; Hahn, E J

2009-02-01

To determine the effect of municipal smoke-free laws in Kentucky on gross and/or net revenues from charitable gaming activities. Between January 2000 and June 2007, 13 Kentucky communities implemented smoke-free legislation; only three specifically exempted charitable gaming facilities and compliance in several communities was not consistent. Kentucky is a tobacco-growing state that has the highest smoking rate in the United States. A fixed-effects time series design to estimate the impact of municipal smoke-free laws on charitable gaming. 13 Kentucky counties that implemented smoke-free laws during the study period of January 2000 through June 2007. All charitable gaming facilities in 13 counties in which a smoke-free ordinance was enacted during the study period. Gross and net revenues from charitable gaming activities in each county for each quarter of the study period, obtained from the Kentucky Department of Charitable Gaming. When controlling for economic variables, county-specific effects and time trends using a robust statistical framework, there was no significant relation between smoke-free laws and charitable gaming revenues. Municipal smoke-free legislation had no effect on charitable gaming revenues. No significant harm to charitable gaming revenues was associated with the smoke-free legislation during the 7.5-year study period, despite the fact that Kentucky is a tobacco-producing state with higher-than-average smoking rates.

A Marketing Perspective: Try Looking at Charitable Trusts from the Donor's Point of View.

ERIC Educational Resources Information Center

Thoren, Linda J.

1979-01-01

Charitable remainder trusts and charitable income trusts are discussed as essentials in any "marketing mix" of gift-giving options. Unitrusts and annuity trusts are described and tax benefits of the charitable income trust are explained. (MLW)

Federal Tax Implications of Charitable Gift Annuities

ERIC Educational Resources Information Center

Teitell, Conrad

1975-01-01

Surveys the federal tax implications of "immediate" charitable gift annuities (annuity payments beginning within one year of transfer) and "deferred payment" charitable gift annuities (beginning at a specified date), both of which enable individuals to make a charitable gift, retain a form of life income, and achieve federal…

12 CFR 701.25 - Charitable contributions and donations.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Charitable contributions and donations. 701.25... ORGANIZATION AND OPERATION OF FEDERAL CREDIT UNIONS § 701.25 Charitable contributions and donations. (a) A... directors must approve charitable contributions and/or donations, and the approval must be based on a...

12 CFR 701.25 - Charitable contributions and donations.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Charitable contributions and donations. 701.25... ORGANIZATION AND OPERATION OF FEDERAL CREDIT UNIONS § 701.25 Charitable contributions and donations. (a) A... directors must approve charitable contributions and/or donations, and the approval must be based on a...

12 CFR 701.25 - Charitable contributions and donations.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 12 Banks and Banking 7 2012-01-01 2012-01-01 false Charitable contributions and donations. 701.25... ORGANIZATION AND OPERATION OF FEDERAL CREDIT UNIONS § 701.25 Charitable contributions and donations. (a) A... directors must approve charitable contributions and/or donations, and the approval must be based on a...

Are Charitable Giving and Religious Attendance Complements or Substitutes? The Role of Measurement Error

ERIC Educational Resources Information Center

Kim, Matthew

2013-01-01

Government policies sometimes cause unintended consequences for other potentially desirable behaviors. One such policy is the charitable tax deduction, which encourages charitable giving by allowing individuals to deduct giving from taxable income. Whether charitable giving and other desirable behaviors are complements or substitutes affect the…

26 CFR 1.664-2 - Charitable remainder annuity trust.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Charitable remainder annuity trust. 1.664-2... TAX (CONTINUED) INCOME TAXES Estates and Trusts Which May Accumulate Income Or Which Distribute Corpus § 1.664-2 Charitable remainder annuity trust. (a) Description. A charitable remainder annuity trust is...

42 CFR 54a.12 - Treatment of intermediate organizations.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 42 Public Health 1 2010-10-01 2010-10-01 false Treatment of intermediate organizations. 54a.12... CHARITABLE CHOICE REGULATIONS APPLICABLE TO STATES, LOCAL GOVERNMENTS AND RELIGIOUS ORGANIZATIONS RECEIVING... ABUSE PREVENTION AND TREATMENT SERVICES § 54a.12 Treatment of intermediate organizations. If a...

26 CFR 25.2522(b)-1 - Charitable and similar gifts; nonresidents not citizens.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Charitable and similar gifts; nonresidents not... TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Deductions § 25.2522(b)-1 Charitable and similar gifts; nonresidents not citizens. (a) The deduction for charitable and...

12 CFR 563b.575 - What other requirements apply to charitable organizations?

Code of Federal Regulations, 2014 CFR

2014-01-01

... charitable organization may not engage in self-dealing, and must comply with all laws necessary to maintain... organizations? 563b.575 Section 563b.575 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE... Organizations § 563b.575 What other requirements apply to charitable organizations? (a) The charitable...

Turn public problems to private account.

PubMed

Rockefeller, Rodman C

2003-08-01

Many managers face increasing calls to invest corporate resources in charitable causes. How should executives balance a firm's very real economic imperative to maximize profitability with its hypothetical moral imperative to improve society? To provide one answer, the author draws on his experience as president of an economic-development company, IBEC. Viewing profit as "an essential discipline and measure of economic success" but not "the sole corporate goal," the company actively invested in social programs that met four criteria: they served a need of the local population; they required innovative approaches; they made sense on economic grounds; and they respected the social norms of the community. Such civic-minded efforts, the author argues in this prescient 1971 article, not only improve people's lives but also create the foundation for more affluent and dynamic markets--markets that ultimately produce greater profits for business. For example, one of IBEC's earliest ventures was directed toward solving Venezuela's problems in retail food marketing. Many important items were unavailable at the small stores where people shopped. So in 1949, working with local partners, IBEC opened a supermarket. Supermarkets soon changed the food-buying habits of the nation, and the initiative helped alter patterns of food distribution and created the reliable demand needed to establish a host of local suppliers. Return on IBEC's investment, and that of its local partners, was most satisfactory, the author reports. The road to meeting a public need-especially a major one--is rarely easy, the author says. But if management sizes up the need well, there is a good chance its new venture will survive under adversity.

CFC contributions

NASA Astrophysics Data System (ADS)

Ongley, Lois K.

The Combined Federal Campaign (CFC) provides an opportunity for federal employees to designate the recipient of the charitable donations they make by payroll deduction. Did you know that there are geological and geophysical organizations that are qualified to receive these donations? The two with which I am most familiar are the Association for Women Geoscientists Foundation (AWGF) and the American Geophysical Union; other organizations in our profession with similar tax status would also qualify.Federal employees should read the CFC pamphlets carefully. It is my understanding that employees need only to provide the name of the organization and its address. Campaign administrators will do the rest.

Young Engineers and Scientists (YES) 2009 - Engaging Students and Teachers in Space Research

NASA Astrophysics Data System (ADS)

Boice, D. C.; Reiff, P. H.

2009-12-01

During the past 17 years, Young Engineers and Scientists (YES) has been a community partnership between local high schools in San Antonio, Texas (USA), and Southwest Research Institute (SwRI). The goals of YES are to increase the number of high school students, especially those from underrepresented groups, seeking careers in science and engineering, to enhance their success in entering the college and major of their choice, and to promote teacher development in STEM fields. This is accomplished by allowing students and teachers to interact on a continuing basis with role models at SwRI in real-world research experiences in physical sciences (including space science), information sciences, and a variety of engineering fields. A total of 218 students have completed YES or are currently enrolled. Of these students, 37% are females and 56% are ethnic minorities, reflecting the local ethnic diversity, and 67% represent underserved groups. Presently, there are 20 students and 3 teachers enrolled in the YES 2009/2010 Program. YES consists of an intensive three-week summer workshop held at SwRI where students and teachers experience the research environment and a collegial mentorship where they complete individual research projects under the guidance of SwRI mentors during the academic year. At the end of the school year, students publicly present and display their work, spreading career awareness to other students and teachers. Teachers participate in an in-service workshop to share classroom materials and spread awareness of space-related research. YES students develop a website (yesserver.space.swri.edu) for topics in space science (this year was NASA's MMS Mission) and high school science teachers develop space-related lessons for classroom presentation. Partnerships between research institutes, local high schools, and community foundations, like the YES Program, can positively affect students’ preparation for STEM careers via real-world research experiences with mentorship teams consisting of professional staff and qualified teachers. Acknowledgements. We acknowledge support from the NASA MMS Mission, Texas Space Grant Consortium, SwRI, and local charitable foundations.

Young Engineers and Scientists (YES) 2010 - Engaging Teachers in Space Research

NASA Astrophysics Data System (ADS)

Boice, D. C.; Reiff, P. H.

2010-12-01

During the past 18 years, Young Engineers and Scientists (YES) has been a community partnership between local high schools in San Antonio, Texas (USA), and Southwest Research Institute (SwRI). The goals of YES are to increase the number of high school students, especially those from underrepresented groups, seeking careers in science and engineering, to enhance their success in entering the college and major of their choice, and to promote teacher development in STEM fields. This is accomplished by allowing students and teachers to interact on a continuing basis with role models at SwRI in real-world research experiences in physical sciences (including space science), information sciences, and a variety of engineering fields. A total of 239 students have completed YES or are currently enrolled. Of these students, 38% are females and 56% are ethnic minorities, reflecting the local ethnic diversity, and 67% represent underserved groups. Presently, there are 21 students and 9 secondary school teachers enrolled in the YES 2010/2011 Program. YES consists of an intensive three-week summer workshop held at SwRI where students and teachers experience the research environment and a collegial mentorship where they complete individual research projects under the guidance of SwRI mentors during the academic year. YES students develop a website (yesserver.space.swri.edu) for topics in space science (this year was ESA's Rosetta Mission) and high school STEM teachers develop space-related lessons for classroom presentation. Teachers participate in an in-service workshop to share their developed classroom materials and spread awareness of space-related research. At the end of the school year, students publicly present and display their work, spreading career awareness to other students and teachers. Partnerships between research institutes, local high schools, and community foundations, like the YES Program, can positively affect students’ preparation for STEM careers via real-world research experiences with mentorship teams consisting of professional staff and qualified teachers. Acknowledgements: We acknowledge support from the NASA MMS Mission, Texas Space Grant Consortium, SwRI, and local charitable foundations.

Wills, Trusts, and Charitable Estate Planning: An Analysis of Document Effectiveness Using Panel Data

ERIC Educational Resources Information Center

James, Russell N., III

2009-01-01

This paper compares pre-death charitable testamentary expectations with post-death distributions for deceased panel members in the 1995-2006 Health and Retirement Study. Most respondents who reported having a charitable estate plan in the survey wave immediately prior to their death ultimately generated no charitable estate gift after death.…

Additional requirements for charitable hospitals; community health needs assessments for charitable hospitals; requirement of a section 4959 excise tax return and time for filing the return. Final regulations and removal of temporary regulations.

PubMed

2014-12-31

This document contains final regulations that provide guidance regarding the requirements for charitable hospital organizations added by the Patient Protection and Affordable Care Act of 2010. The regulations will affect charitable hospital organizations

26 CFR 26.2642-3 - Special rule for charitable lead annuity trusts.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Special rule for charitable lead annuity trusts... 1986 § 26.2642-3 Special rule for charitable lead annuity trusts. (a) In general. In determining the applicable fraction with respect to a charitable lead annuity trust— (1) The numerator is the adjusted...

26 CFR 26.2642-3 - Special rule for charitable lead annuity trusts.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Special rule for charitable lead annuity trusts... 1986 § 26.2642-3 Special rule for charitable lead annuity trusts. (a) In general. In determining the applicable fraction with respect to a charitable lead annuity trust— (1) The numerator is the adjusted...

26 CFR 26.2642-3 - Special rule for charitable lead annuity trusts.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Special rule for charitable lead annuity trusts... 1986 § 26.2642-3 Special rule for charitable lead annuity trusts. (a) In general. In determining the applicable fraction with respect to a charitable lead annuity trust— (1) The numerator is the adjusted...

26 CFR 26.2642-3 - Special rule for charitable lead annuity trusts.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Special rule for charitable lead annuity trusts... 1986 § 26.2642-3 Special rule for charitable lead annuity trusts. (a) In general. In determining the applicable fraction with respect to a charitable lead annuity trust— (1) The numerator is the adjusted...

Vernetztes regionales Engagement - Das Beispiel Heilbronn-Franken

NASA Astrophysics Data System (ADS)

Suarsana, Laura; Glückler, Johannes

2016-03-01

At a regional scale, a variety of actors from all three sectors of private, public and civil society act together in a philanthropic field. This article deals with the question of how cooperation in charitable action unfolds in this field. Using the example of the region of Heilbronn-Franconia, the empirical case unpacks the dominance of local and regional forms of philanthropy and reconstructs two successful examples of intersectoral collaboration. However, the analysis also demonstrates the limits of the external designability that are due to the individuality of charitable actors, their diverse objectives and the contextuality of the regional environment. The realization of synergies through regional governance therefore succeeds only by respecting the dedication and self-determination of philanthropic commitment and by creating legitimate and sensitive structures of moderation and facilitation.

Eggs, rags and whist drives: popular munificence and the development of provincial medical voluntarism between the wars

PubMed Central

Hayes, Nick; Doyle, Barry M.

2014-01-01

Drawing on hospital reports, committee minutes and the local press, this article examines the changing landscape of urban civic culture and challenges the pessimistic accounts of charitable financial support for voluntary hospitals in inter-war England.Through case studies of hospitals in four of the largest cities in the country, it assesses the extent to which voluntary resources of time and money continued to underpin day-to-day institutional income, stimulate the development of the hospitals’ estates and investments, and enable hospitals to cut costs through the receipt of gifts in kind. It argues that by broadening the bases of charitable income, hospitals were freed from their dependence on the wealthy thus ensuring their transformation to modern community resources for all. PMID:25258473

The Young Engineers and Scientists (YES) Mentorship Program

NASA Astrophysics Data System (ADS)

Boice, D. C.; Clarac, T.; Lin, C.

2004-11-01

The Young Engineers and Scientists (YES) Program is a community partnership between Southwest Research Institute (SwRI), and local high schools in San Antonio, Texas (USA). It provides talented high school juniors and seniors a bridge between classroom instruction and real-world, research experiences in physical sciences (including space science and astronomy) and engineering. YES consists of two parts: 1) an intensive three-week summer workshop held at SwRI where students experience the research environment first-hand; develop skills and acquire tools for solving scientific problems, attend mini-courses and seminars on electronics, computers and the Internet, careers, science ethics, and other topics; and select individual research projects to be completed during the academic year; and 2) a collegial mentorship where students complete individual research projects under the guidance of their mentors during the academic year and earn honors credit. At the end of the school year, students publicly present and display their work, acknowledging their accomplishments and spreading career awareness to other students and teachers. YES has been highly successful during the past 11 years. All YES graduates have entered college, several have worked for SwRI, and three scientific publications have resulted. Student evaluations indicate the effectiveness of YES on their academic preparation and choice of college majors. We acknowledge funding from local charitable foundations and the NASA E/PO program.

Charitable State-Controlled Foundation Human Tissue and Cell Research: Ethic and Legal Aspects in the Supply of Surgically Removed Human Tissue For Research in the Academic and Commercial Sector in Germany.

PubMed

Thasler, Wolfgang E.; Weiss, Thomas S.; Schillhorn, Kerrin; Stoll, Peter-Tobias; Irrgang, Bernhard; Jauch, Karl-Walter

2003-01-01

Tissue engineering using human cells and tissue has one of the greatest scientific and economical potential in the coming years. There are public concerns during the ongoing discussion about future trends in life sciences and if ethic boundaries might be respected sufficiently in the course of striving for industrial profit and scientific knowledge. Until now, the legal situation of using human tissue material for research is not clear. Accordingly, transparency of action and patients' information are a central component when handling patient material inside and outside of the patient-specific treatment. Whereas in the field of therapeutic use of tissue (e.g. transplantation) there is an emergency situation by the shortage of organs with the risk of the premature death of the potential recipient, this cannot be claimed for tissue donation for research. The basis of every surgical operation is the treatment contract, which places the doctor under obligation to the careful exercise of medical treatment containing the patient's informed consent. This contract only covers the treatment that is intended to cure the patient and the medical measures that are necessary therefor. The further scientific use of body-substances, which are discarded after an operation, are not included. Therefore a personal and independent written enlightenment of the patient and a declaration of informed consent is necessary. Examples of guidelines for tissue supply, Patients information and consent were worked out by theologists, lawyers, scientists and physicians reflecting their practical experience in transplant surgery and liver cell research. As a consequence to cover the ethical and legal aspect of tissue donation in Germany a charitable state-controlled foundation Human Tissue and Cell Research (HTCR) was introduced and established.

21 CFR 203.39 - Donation of drug samples to charitable institutions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... charitable institution, or personal delivery by a licensed practitioner or an agent or employee of the... sample inventory discrepancies and reconciliation problems shall be investigated by the charitable...

21 CFR 203.39 - Donation of drug samples to charitable institutions.

Code of Federal Regulations, 2011 CFR

2011-04-01

... charitable institution, or personal delivery by a licensed practitioner or an agent or employee of the... sample inventory discrepancies and reconciliation problems shall be investigated by the charitable...

The mediating role of relatedness need satisfaction in the relationship between charitable behavior and well-being: Empirical evidence from China.

PubMed

Jiang, Jiang; Zeng, Taoran; Zhang, Chong; Wang, Rong

2016-08-03

Based on self-determination theory, the current research aimed to explore the potential mediating effect of relatedness need satisfaction on the relationship between charitable behavior and well-being in the Chinese context. Employing a cross-sectional design, participants reported data on the aforementioned variables in Study 1. The results indicated that relatedness need satisfaction mediated the positive relationship between charitable behavior and hedonic well-being and that between charitable behavior and eudaimonic well-being. Subsequently, a field experiment was conducted in Study 2. Participants rated their levels of relatedness need satisfaction and well-being after charitable donation behaviors were primed. We again observed consistent results. Specifically, charitable behavior was positively associated with both hedonic and eudaimonic well-being, and these relationships were mediated by relatedness need satisfaction. The above findings help to clarify the association between charitable behavior and people's subjective feelings (i.e., well-being), and they deepen our understanding of the underlying mechanism from the perspective of psychological needs satisfaction. © 2016 International Union of Psychological Science.

76 FR 69330 - Proposed Collection; Comment Request for Regulation Project

Federal Register 2010, 2011, 2012, 2013, 2014

2011-11-08

... collection requirements related to substantiation and reporting requirements for cash and noncash charitable...: Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions. OMB Number... provide guidance concerning substantiation and reporting requirements for cash and noncash charitable...

78 FR 57539 - Charitable Donation Accounts

Federal Register 2010, 2011, 2012, 2013, 2014

2013-09-19

..., Virginia 22314-3428. The PRA requires OMB to make a decision concerning the collection of information... Accounts AGENCY: National Credit Union Administration (NCUA). ACTION: Proposed rule with request for... authorized to fund a charitable donation account (CDA), a hybrid charitable and investment vehicle described...

Champaign County, Illinois, gets hospital industry's attention by revoking property tax exemption of local catholic hospital [interviewed by Stan Jenkins].

PubMed

Jenkins, Stan

2004-01-01

A property tax exemption is not necessarily permanent: Certain responsibilities are conferred along with tax-exempt status. If those responsibilities are not met, the tax exemption may be revoked. An interview with Stan Jenkins, Chairman of the Champaign County Board of Review, explains the rationale behind revocation of the property tax exempt status of a local charitable hospital, which may have far-reaching implications for others in the healthcare industry.

42 CFR 124.516 - Charitable facility compliance alternative.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 42 Public Health 1 2010-10-01 2010-10-01 false Charitable facility compliance alternative. 124.516... RESOURCES DEVELOPMENT MEDICAL FACILITY CONSTRUCTION AND MODERNIZATION Reasonable Volume of Uncompensated Services to Persons Unable To Pay § 124.516 Charitable facility compliance alternative. (a) Effect of...

42 CFR 54a.9 - Oversight of the Charitable Choice requirements.

Code of Federal Regulations, 2012 CFR

2012-10-01

...., FOR SUBSTANCE ABUSE PREVENTION AND TREATMENT SERVICES § 54a.9 Oversight of the Charitable Choice requirements. In order to ensure that program funds are used in compliance with the SAMHSA Charitable Choice provisions, applicants for funds under applicable programs are required, as part of their applications for...

42 CFR 54a.9 - Oversight of the Charitable Choice requirements.

Code of Federal Regulations, 2014 CFR

2014-10-01

...., FOR SUBSTANCE ABUSE PREVENTION AND TREATMENT SERVICES § 54a.9 Oversight of the Charitable Choice requirements. In order to ensure that program funds are used in compliance with the SAMHSA Charitable Choice provisions, applicants for funds under applicable programs are required, as part of their applications for...

42 CFR 54a.9 - Oversight of the Charitable Choice requirements.

Code of Federal Regulations, 2011 CFR

2011-10-01

...., FOR SUBSTANCE ABUSE PREVENTION AND TREATMENT SERVICES § 54a.9 Oversight of the Charitable Choice requirements. In order to ensure that program funds are used in compliance with the SAMHSA Charitable Choice provisions, applicants for funds under applicable programs are required, as part of their applications for...

42 CFR 54a.9 - Oversight of the Charitable Choice requirements.

Code of Federal Regulations, 2010 CFR

2010-10-01

...., FOR SUBSTANCE ABUSE PREVENTION AND TREATMENT SERVICES § 54a.9 Oversight of the Charitable Choice requirements. In order to ensure that program funds are used in compliance with the SAMHSA Charitable Choice provisions, applicants for funds under applicable programs are required, as part of their applications for...

42 CFR 54a.9 - Oversight of the Charitable Choice requirements.

Code of Federal Regulations, 2013 CFR

2013-10-01

...., FOR SUBSTANCE ABUSE PREVENTION AND TREATMENT SERVICES § 54a.9 Oversight of the Charitable Choice requirements. In order to ensure that program funds are used in compliance with the SAMHSA Charitable Choice provisions, applicants for funds under applicable programs are required, as part of their applications for...

"Daring to Volunteer": Some Reflections on Geographers, Geography Students and Evolving Institutional Support for Community Engagement in Higher Education

ERIC Educational Resources Information Center

Spalding, Richard

2013-01-01

Volunteering with our local community organizations (many of them charitable) is clearly set to become more of a feature of our lives as staff and students working in higher education. This activity is seen as potentially valuable in enhancing the student experience, particularly through a strengthening of students' employability prospects. This…

Essays on Social Media Fundraising and E-Commerce

ERIC Educational Resources Information Center

Tan, Xue

2017-01-01

This dissertation has two components: social media fundraising and e-commerce. The first component of social media fundraising discusses social media users' charitable content generation in essay 1 and charitable giving in essay 2. In essay 1, we examine how reciprocity of followees affects social influence on users' charitable content generation.…

12 CFR 563b.565 - What must the charitable organization include in its organizational documents?

Code of Federal Regulations, 2010 CFR

2010-01-01

... in its organizational documents? 563b.565 Section 563b.565 Banks and Banking OFFICE OF THRIFT... organizational documents? The charitable organization's charter (or trust agreement) and gift instrument must... community; (b) As long as the charitable organization controls shares, it must vote those shares in the same...

Income Tax Policy and Charitable Giving

ERIC Educational Resources Information Center

Brooks, Arthur C.

2007-01-01

Many studies over the past 20 years have looked at the response of charitable donations to tax incentives--the tax price elasticity of giving. Generally, authors have assumed this elasticity is constant across all types of giving. Using the 2001 Panel Study of Income Dynamics data on charitable giving, this paper estimates the tax price elasticity…

26 CFR 8.1 - Charitable remainder trusts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Charitable remainder trusts. 8.1 Section 8.1... Charitable remainder trusts. (a) Certain wills and trusts in existence on September 21, 1974. In the case of a will executed before September 21, 1974, or a trust created (within the meaning of applicable...

26 CFR 1.170A-6 - Charitable contributions in trust.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Charitable contributions in trust. 1.170A-6...-6 Charitable contributions in trust. (a) In general. (1) No deduction is allowed under section 170... the donor's entire interest in the property and which is transferred in trust unless the transfer...

Framing charitable donations as exceptional expenses increases giving.

PubMed

Sussman, Abigail B; Sharma, Eesha; Alter, Adam L

2015-06-01

Many articles have examined the psychological drivers of charitable giving, but little is known about how people mentally budget for charitable gifts. The present research aims to address this gap by investigating how perceptions of donations as exceptional (uncommon and infrequent) rather than ordinary (common and frequent) expenses might affect budgeting for and giving to charity. We provide the first demonstration that exceptional framing of an identical item can directly influence mental budgeting processes, and yield societal benefits. In 5 lab and field experiments, exceptional framing increased charitable behavior, and diminished the extent to which people considered the effect of the donation on their budgets. The current work extends our understanding of mental accounting and budgeting for charitable gifts, and demonstrates practical techniques that enable fundraisers to enhance the perceived exceptionality of donations. (c) 2015 APA, all rights reserved).

The Effect of Media on Charitable Giving and Volunteering: Evidence from the "Give Five" Campaign

ERIC Educational Resources Information Center

Yoruk, Baris K.

2012-01-01

Fundraising campaigns advertised via mass media are common. To what extent such campaigns affect charitable behavior is mostly unknown, however. Using giving and volunteering surveys conducted biennially from 1988 to 1996, I investigate the effect of a national fundraising campaign, "Give Five," on charitable giving and volunteering patterns. The…

Cognitive Skills in the Charitable Giving Decisions of the Elderly

ERIC Educational Resources Information Center

James, Russell N., III

2011-01-01

Charitable giving is a common, and easily measurable, form of prosocial behavior. It may also provide a unique cognitive challenge in that it often requires identifying with the needs of distant others. Using a sample of 331 cognitively normal seniors (mean age of 76), this study examined the relationship between charitable giving and scores on 18…

26 CFR 25.2522(a)-1 - Charitable and similar gifts; citizens or residents.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Charitable and similar gifts; citizens or... TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Deductions § 25.2522(a)-1 Charitable and similar gifts; citizens or residents. (a) In determining the amount of taxable...

An Introduction to Annuity, Charitable Remainder Trust, and Bequest Programs. Second Edition.

ERIC Educational Resources Information Center

Dunseth, William B.

Information on annuity, charitable remainder trust, and bequest programs is presented. Attention is directed to the growth and basic premises of annuity and life income plans and the question of why an institution should include annuities and charitable trusts in a development program. The various types of plans and gifts and the tax advantages of…

Sources of revenue for nonprofit mental health and addictions organizations in Canada.

PubMed

Escober-Doran, Carissa; Jacobs, Philip; Dewa, Carolyn

2010-10-01

In Canada charitable or nonprofit organizations provide government-contracted mental health and addictions services, and they augment government funding by raising charitable revenues. This study estimated by source the revenues of nonprofit mental health and addictions organizations in Canada. A list of nonprofit, service-providing organizations in Canada was developed, financial returns to the Canada Revenue Agency (CRA) in 2007 were obtained, and data were analyzed in aggregate. Information was obtained from 369 Canadian organizations, which had $915.4 million (Canadian dollars [CAD]) in total revenues: 85% were from the government, 4% were from charitable giving, and 11% were from other sources. The ratio of charitable giving to government funding of mental health care was about .55% ($35 million to $6.3 billion CAD). This charitable giving level cannot compensate for the relatively low levels of total government mental health spending identified in government reports.

14 CFR 91.146 - Passenger-carrying flights for the benefit of a charitable, nonprofit, or community event.

Code of Federal Regulations, 2014 CFR

2014-01-01

... benefit of a charitable, nonprofit, or community event. (a) Definitions. For purposes of this section, the following definitions apply: Charitable event means an event that raises funds for the benefit of a... under section 170 of the Internal Revenue Code (26 U.S.C. Section 170). Community event means an event...

14 CFR 91.146 - Passenger-carrying flights for the benefit of a charitable, nonprofit, or community event.

Code of Federal Regulations, 2012 CFR

2012-01-01

... benefit of a charitable, nonprofit, or community event. (a) Definitions. For purposes of this section, the following definitions apply: Charitable event means an event that raises funds for the benefit of a... under section 170 of the Internal Revenue Code (26 U.S.C. Section 170). Community event means an event...

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

... benefit of a charitable, nonprofit, or community event. (a) Definitions. For purposes of this section, the following definitions apply: Charitable event means an event that raises funds for the benefit of a... under section 170 of the Internal Revenue Code (26 U.S.C. Section 170). Community event means an event...

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

... benefit of a charitable, nonprofit, or community event. (a) Definitions. For purposes of this section, the following definitions apply: Charitable event means an event that raises funds for the benefit of a... under section 170 of the Internal Revenue Code (26 U.S.C. Section 170). Community event means an event...

26 CFR 25.2523(g)-1 - Special rule for charitable remainder trusts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Special rule for charitable remainder trusts. 25.2523(g)-1 Section 25.2523(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Deductions § 25.2523(g)-1 Special rule for charitable remainder...

Compulsory licensing often did not produce lower prices for antiretrovirals compared to international procurement.

PubMed

Beall, Reed F; Kuhn, Randall; Attaran, Amir

2015-03-01

Compulsory licensing has been widely suggested as a legal mechanism for bypassing patents to introduce lower-cost generic antiretrovirals for HIV/AIDS in developing countries. Previous studies found that compulsory licensing can reduce procurement prices for drugs, but it is unknown how the resulting prices compare to procurements through the Global Fund to Fight AIDS, Tuberculosis, and Malaria; UNICEF; and other international channels. For this study we systematically constructed a case-study database of compulsory licensing activity for antiretrovirals and compared compulsory license prices to those in the World Health Organization's (WHO's) Global Price Reporting Mechanism and the Global Fund's Price and Quality Reporting Tool. Thirty compulsory license cases were analyzed with 673 comparable procurements from WHO and Global Fund data. Compulsory license prices exceeded the median international procurement prices in nineteen of the thirty case studies, often with a price gap of more than 25 percent. Compulsory licensing often delivered suboptimal value when compared to the alternative of international procurement, especially when used by low-income countries to manufacture medicines locally. There is an ongoing need for multilateral and charitable actors to work collectively with governments and medicine suppliers on policy options. Project HOPE—The People-to-People Health Foundation, Inc.

The cost and cost-effectiveness of childhood cancer treatment in El Salvador, Central America: A report from the Childhood Cancer 2030 Network.

PubMed

Fuentes-Alabi, Soad; Bhakta, Nickhill; Vasquez, Roberto Franklin; Gupta, Sumit; Horton, Susan E

2018-01-15

Although previous studies have examined the cost of treating individual childhood cancers in low-income and middle-income countries, to the authors' knowledge none has examined the overall cost and cost-effectiveness of operating a childhood cancer treatment center. Herein, the authors examined the cost and sources of financing of a pediatric cancer unit in Hospital Nacional de Ninos Benjamin Bloom in El Salvador, and make estimates of cost-effectiveness. Administrative data regarding costs and volumes of inputs were obtained for 2016 for the pediatric cancer unit. Similar cost and volume data were obtained for shared medical services provided centrally (eg, blood bank). Costs of central nonmedical support services (eg, utilities) were obtained from hospital data and attributed by inpatient share. Administrative data also were used for sources of financing. Cost-effectiveness was estimated based on the number of new patients diagnosed annually and survival rates. The pediatric cancer unit cost $5.2 million to operate in 2016 (treating 90 outpatients per day and experiencing 1385 inpatient stays per year). Approximately three-quarters of the cost (74.7%) was attributed to 4 items: personnel (21.6%), pathological diagnosis (11.5%), pharmacy (chemotherapy, supportive care medications, and nutrition; 31.8%), and blood products (9.8%). Funding sources included government (52.5%), charitable foundations (44.2%), and a social security contribution scheme (3.4%). Based on 181 new patients per year and a 5-year survival rate of 48.5%, the cost per disability-adjusted life-year averted was $1624, which is under the threshold considered to be very cost effective. Treating childhood cancer in a specialized unit in low-income and middle-income countries can be done cost-effectively. Strong support from charitable foundations aids with affordability. Cancer 2018;124:391-7. © 2017 American Cancer Society. © 2017 American Cancer Society.

Racial and Religious Discrimination in Charitable Trusts: A Current Analysis of Constitutional and Trust Law Solutions

ERIC Educational Resources Information Center

Adams, Roy M.

1976-01-01

The process by which constitutional and trust law have blended together in the charitable trust field is examined. Focus is on whether a settlor can expect racial and religious restrictions in a charitable trust to be allowed, how to deal with them if they are, and what happens to the trust property if they are not. (LBH)

26 CFR 1.681(a)-2 - Limitation on charitable contributions deduction of trusts with trade or business income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Limitation on charitable contributions deduction of trusts with trade or business income. 1.681(a)-2 Section 1.681(a)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Miscellaneous § 1.681(a)-2 Limitation on charitable...

Preferential superior surface motion in wear simulations of the Charité total disc replacement.

PubMed

Goreham-Voss, Curtis M; Vicars, Rachel; Hall, Richard M; Brown, Thomas D

2012-06-01

Laboratory wear simulations of the dual-bearing surface Charité total disc replacement (TDR) are complicated by the non-specificity of the device's center of rotation (CoR). Previous studies have suggested that articulation of the Charité preferentially occurs at the superior-bearing surface, although it is not clear how sensitive this phenomenon is to lubrication conditions or CoR location. In this study, a computational wear model is used to study the articulation kinematics and wear of the Charité TDR. Implant wear was found to be insensitive to the CoR location, although seemingly non-physiologic endplate motion can result. Articulation and wear were biased significantly to the superior-bearing surface, even in the presence of significant perturbations of loading and friction. The computational wear model provides novel insight into the mechanics and wear of the Charité TDR, allowing for better interpretation of in vivo results, and giving useful insight for designing future laboratory physical tests.

Tax economics of charitable giving: pointers for the hospital and donor.

PubMed

1980-01-01

Charitable giving is a big business in the United States. In 1979 over $43 billion was donated to charitable organizations, an amount equal to over 50 percent of the $78 billion combined net income for all of Fortune Magazine's largest 500 corporations in America. Only 13.7 percent (approximately $6 billion) of these donations were received by health care institutions. A much smaller amount went specifically to hospitals. The excalating cost of providing quality health care and the increasing difficulty of fully recovering these costs from third party payers is making hospitals more dependent on charitable contributions to remain solvent. Hospital executives and board members who can intelligently discuss with potential donors the tax economics of charitable giving are better able to increase the flow of donated funds to their own hospitals. Careful planning by donors and hospitals can result in properly structured donations that reduce taxes paid by the donor, increase the donor's personal cash flow and increase donations to the hospital.

The Case for the Charitable Deduction: A Deduction, Not a Credit. A Guide to Tax Policy and Higher Education. Tax Studies Paper No. 3.

ERIC Educational Resources Information Center

Council for Advancement and Support of Education, Washington, DC.

Reasons for continuing to allow the charitable deduction for income tax purposes rather than changing to a tax credit equal to 30 percent of a person's charitable donations are presented. It is projected that support for certain charities, primarily colleges and universities, would decline after implementation of a tax credit system. The current…

10 years of didactic training for novices in medical education at Charité.

PubMed

Sonntag, Ulrike; Peters, Harm; Schnabel, Kai P; Breckwoldt, Jan

2017-01-01

Introduction: Many medical faculties are introducing faculty development programmes to train their teaching staff with the aim of improving student learning performance. Frequently changing parameters within faculties pose a challenge for the sustainable establishment of such programmes. In this paper, we aim to describe facilitating and hindering parameters using the example of the basic teacher training (BTT) course at the Charité - Universtitätsmedizin Berlin (Charité). Project description: After sporadic pilot attempts for university education training, basic teacher training was finally established at the Charité in 2006 for all new teaching staff. An interdisciplinary taskforce at the office for student affairs designed the programme according to the Kern cycle of curriculum development, while the Charité advanced training academy provided the necessary resources. Within ten years more than 900 faculty members have completed the BTT (9% of current active teaching staff at the Charité). The BTT programme underwent several phases (piloting, evaluation, review, personnel and financial boosting), all of which were marked by changes in the staff and organizational framework. Evaluations by participants were very positive, sustainable effects on teaching could be proven to a limited extent. Discussion: Success factors for the establishment of the programme were the institutional framework set by the faculty directors, the commitment of those involved, the support of research grants and the thoroughly positive evaluation by participants. More challenging were frequent changes in parameters and the allocation of incentive resources for other, format-specific training courses (e.g. PBL) as part of the introduction of the new modular curriculum of the Charité. Conclusion: The sustainment of the programme was enabled through strategic institutional steps taken by the faculty heads. Thanks to the commitment and input by those at a working level as well as management level, the basic teacher training course is today an established part of the faculty development programme at the Charité.

Hybrid testing of lumbar CHARITE discs versus fusions.

PubMed

Panjabi, Manohar; Malcolmson, George; Teng, Edward; Tominaga, Yasuhiro; Henderson, Gweneth; Serhan, Hassan

2007-04-20

An in vitro human cadaveric biomechanical study. To quantify effects on operated and other levels, including adjacent levels, due to CHARITE disc implantations versus simulated fusions, using follower load and the new hybrid test method in flexion-extension and bilateral torsion. Spinal fusion has been associated with long-term accelerated degeneration at adjacent levels. As opposed to the fusion, artificial discs are designed to preserve motion and diminish the adjacent-level effects. Five fresh human cadaveric lumbar specimens (T12-S1) underwent multidirectional testing in flexion-extension and bilateral torsion with 400 N follower load. Intact specimen total ranges of motion were determined with +/-10 Nm unconstrained pure moments. The intact range of motion was used as input for the hybrid tests of 5 constructs: 1) CHARITE disc at L5-S1; 2) fusion at L5-S1; 3) CHARITE discs at L4-L5 and L5-S1; 4) CHARITE disc at L4-L5 and fusion at L5-S1; and 5) 2-level fusion at L4-L5-S1. Using repeated-measures single factor analysis of variance and Bonferroni statistical tests (P < 0.05), intervertebral motion redistribution of each construct was compared with the intact. In flexion-extension, 1-level CHARITE disc preserved motion at the operated and other levels, while 2-level CHARITE showed some amount of other-level effects. In contrast, 1- and 2-level fusions increased other-level motions (average, 21.0% and 61.9%, respectively). In torsion, both 1- and 2-level discs preserved motions at all levels. The 2-level simulated fusion increased motions at proximal levels (22.9%), while the 1-level fusion produced no significant changes. In general, CHARITE discs preserved operated- and other-level motions. Fusion simulations affected motion redistribution at other levels, including adjacent levels.

10 years of didactic training for novices in medical education at Charité

PubMed Central

Sonntag, Ulrike; Peters, Harm; Schnabel, Kai P.; Breckwoldt, Jan

2017-01-01

Introduction: Many medical faculties are introducing faculty development programmes to train their teaching staff with the aim of improving student learning performance. Frequently changing parameters within faculties pose a challenge for the sustainable establishment of such programmes. In this paper, we aim to describe facilitating and hindering parameters using the example of the basic teacher training (BTT) course at the Charité – Universtitätsmedizin Berlin (Charité). Project description: After sporadic pilot attempts for university education training, basic teacher training was finally established at the Charité in 2006 for all new teaching staff. An interdisciplinary taskforce at the office for student affairs designed the programme according to the Kern cycle of curriculum development, while the Charité advanced training academy provided the necessary resources. Within ten years more than 900 faculty members have completed the BTT (9% of current active teaching staff at the Charité). The BTT programme underwent several phases (piloting, evaluation, review, personnel and financial boosting), all of which were marked by changes in the staff and organizational framework. Evaluations by participants were very positive, sustainable effects on teaching could be proven to a limited extent. Discussion: Success factors for the establishment of the programme were the institutional framework set by the faculty directors, the commitment of those involved, the support of research grants and the thoroughly positive evaluation by participants. More challenging were frequent changes in parameters and the allocation of incentive resources for other, format-specific training courses (e.g. PBL) as part of the introduction of the new modular curriculum of the Charité. Conclusion: The sustainment of the programme was enabled through strategic institutional steps taken by the faculty heads. Thanks to the commitment and input by those at a working level as well as management level, the basic teacher training course is today an established part of the faculty development programme at the Charité. PMID:29085883

Humanitarian accountability, bureaucracy, and self-regulation: the view from the archive.

PubMed

Roddy, Sarah; Strange, Julie-Marie; Taithe, Bertrand

2015-10-01

This paper contains a systematic exploration of local and national archives and sources relevant to charities and humanitarian fund appeals of the late Victorian and Edwardian eras (1870-1912) in Great Britain. It shows that the charitable world and humanitarian work share the same matrix and originate from the same roots, with considerable overlap between fundraising for domestic charity and overseas relief. These campaigns engaged in crucial self-regulatory processes very early on that involved concepts such as formal accountability and the close monitoring of delivery. Far from lagging behind in terms of formal practices of auditing and accounts, charities and humanitarian funds often were in the pioneering group as compared with mainstream businesses of the period. The charitable sector, notably through the Charity Organisation Society in cooperation with the press, developed and delivered accountability and monitoring, while the state and the Charity Commission played a negligible role in this process. © 2015 The Author(s). Disasters © Overseas Development Institute, 2015.

Young Engineers and Scientists (YES) - A Science Education Partnership

NASA Astrophysics Data System (ADS)

Boice, D. C.; Asbell, H. E.; Reiff, P. H.

2007-12-01

Young Engineers and Scientists (YES) is a community partnership between Southwest Research Institute (SwRI), and local high schools in San Antonio, Texas (USA). YES has been highly successful during the past 15 years and YES 2K7 continued this trend. The YES program provides talented high school juniors and seniors a bridge between classroom instruction and real world, research experiences in physical sciences (including space science and astronomy) and engineering. YES consists of two parts: 1) an intensive three-week summer workshop held at SwRI where students experience the research environment first-hand; develop skills and acquire tools for solving scientific problems, attend mini-courses and seminars on electronics, computers and the Internet, careers, science ethics, and other topics; and select individual research projects to be completed during the academic year; and 2) a collegial mentorship where students complete individual research projects under the guidance of their mentors during the academic year and earn honors credit. At the end of the school year, students publicly present and display their work, acknowledging their accomplishments and spreading career awareness to other students and teachers. YES 2K7 developed a website for the Magnetospheric Multiscale Mission (MMS) from the perspective of 20 high school students (yesserver.space.swri.edu). Over the past 15 years, all YES graduates have entered college, several have worked for SwRI, and three scientific publications have resulted. Student evaluations indicate the effectiveness of YES on their academic preparation and choice of college majors. Acknowledgements: We acknowledge funding and support from the NASA MMS Mission, SwRI, Northside Independent School District, and local charitable foundations.

Engaging Students in Space Research: Young Engineers and Scientists 2008

NASA Astrophysics Data System (ADS)

Boice, D. C.; Asbell, H. E.; Reiff, P. H.

2008-12-01

Young Engineers and Scientists (YES) is a community partnership between Southwest Research Institute (SwRI), and local high schools in San Antonio, Texas (USA) during the past 16 years. The YES program provides talented high school juniors and seniors a bridge between classroom instruction and real world, research experiences in physical sciences (including space science) and engineering. YES consists of an intensive three-week summer workshop held at SwRI and a collegial mentorship where students complete individual research projects under the guidance of their professional mentors during the academic year. During the summer workshop, students experience the research environment first-hand; develop skills and acquire tools for solving scientific problems, attend mini-courses and seminars on electronics, computers and the Internet, careers, science ethics, and other topics; and select individual research projects to be completed during the academic year. At the end of the school year, students publicly present and display their work, acknowledging their accomplishments and spreading career awareness to other students and teachers. YES has developed a website for topics in space science from the perspective of high school students, including NASA's Magnetospheric Multiscale Mission (MMS) (http://yesserver.space.swri.edu). Student evaluations indicate the effectiveness of YES on their academic preparation and choice of college majors. Over the past 16 years, all YES graduates have entered college, several have worked for SwRI, one business has started, and three scientific publications have resulted. Acknowledgements. We acknowledge funding and support from the NASA MMS Mission, Texas Space Grant Consortium, Northside Independent School District, SwRI, and several local charitable foundations.

YES 2K5: Young Engineers and Scientists Mentorship Program

NASA Astrophysics Data System (ADS)

Boice, D. C.; Asbell, H. E.

2005-12-01

The Young Engineers and Scientists (YES) Program is a community partnership between Southwest Research Institute (SwRI), and local high schools in San Antonio, Texas (USA). YES has been highly successful during the past 13 years, and YES 2K5 continued this trend. It provides talented high school juniors and seniors a bridge between classroom instruction and real-world, research experiences in physical sciences (including space science and astronomy) and engineering. YES 2K5 consists of two parts: 1) an intensive three-week summer workshop held at SwRI where students experience the research environment first-hand; develop skills and acquire tools for solving scientific problems, attend mini-courses and seminars on electronics, computers and the Internet, careers, science ethics, and other topics; and select individual research projects to be completed during the academic year; and 2) a collegial mentorship where students complete individual research projects under the guidance of their mentors during the academic year and earn honors credit. At the end of the school year, students publicly present and display their work, acknowledging their accomplishments and spreading career awareness to other students and teachers. YES 2K5 developed a website for the Magnetospheric Multiscale Mission (MMS) from the perspective of a high school student. Over the past 13 years, all YES graduates have entered college, several have worked for SwRI, and three scientific publications have resulted. Student evaluations indicate the effectiveness of YES on their academic preparation and choice of college majors. We acknowledge funding from the NASA MMS Mission, the NASA E/PO program, and local charitable foundations.

5 CFR 950.901 - Payroll allotment.

Code of Federal Regulations, 2012 CFR

2012-01-01

... available to employees when charitable contributions are solicited. (2) The original copy of each paper... independent audit conducted by a certified public accountant agreed upon by the participating charitable...

5 CFR 950.901 - Payroll allotment.

Code of Federal Regulations, 2010 CFR

2010-01-01

... available to employees when charitable contributions are solicited. (2) The original copy of each paper... independent audit conducted by a certified public accountant agreed upon by the participating charitable...

5 CFR 950.901 - Payroll allotment.

Code of Federal Regulations, 2013 CFR

2013-01-01

... available to employees when charitable contributions are solicited. (2) The original copy of each paper... independent audit conducted by a certified public accountant agreed upon by the participating charitable...

5 CFR 950.901 - Payroll allotment.

Code of Federal Regulations, 2014 CFR

2014-01-01

... available to employees when charitable contributions are solicited. (2) The original copy of each paper... independent audit conducted by a certified public accountant agreed upon by the participating charitable...

5 CFR 950.901 - Payroll allotment.

Code of Federal Regulations, 2011 CFR

2011-01-01

... available to employees when charitable contributions are solicited. (2) The original copy of each paper... independent audit conducted by a certified public accountant agreed upon by the participating charitable...

Tainted altruism: when doing some good is evaluated as worse than doing no good at all.

PubMed

Newman, George E; Cain, Daylian M

2014-03-01

In four experiments, we found that the presence of self-interest in the charitable domain was seen as tainting: People evaluated efforts that realized both charitable and personal benefits as worse than analogous behaviors that produced no charitable benefit. This tainted-altruism effect was observed in a variety of contexts and extended to both moral evaluations of other agents and participants' own behavioral intentions (e.g., reported willingness to hire someone or purchase a company's products). This effect did not seem to be driven by expectations that profits would be realized at the direct cost of charitable benefits, or the explicit use of charity as a means to an end. Rather, we found that it was related to the accessibility of different counterfactuals: When someone was charitable for self-interested reasons, people considered his or her behavior in the absence of self-interest, ultimately concluding that the person did not behave as altruistically as he or she could have. However, when someone was only selfish, people did not spontaneously consider whether the person could have been more altruistic.

One for you and two for me: revenue sharing arrangements in charitable healthcare organizations.

PubMed

Hyatt, T K

2001-01-01

Charitable healthcare organizations have often borrowed from the methods of their for-profit counterparts in compensating physicians and other business partners. This is done in order to provide needed services to their communities, and to protect their charitable assets by sharing risk and preserving limited capital. One of the most controversial compensation methods in use by such organizations is the revenue sharing arrangement. In use for over thirty years, these arrangements have received close scrutiny and inconsistent treatment by the Internal Revenue Service (IRS) and have been the subject of critics' ire as an impermissible transgression of the fundamental line between charities and commercial enterprises. The author, however, concludes that revenue sharing arrangements serve an important purpose in enabling charitable healthcare organizations to fulfill their missions, that the IRS and the Treasury have now made clear that there is not a higher standard governing their use, and that these arrangements are consistent with charitable operation when an appropriate process and safeguards are in place to prevent payment of unreasonable compensation.

31 CFR 548.408 - Charitable contributions.

Code of Federal Regulations, 2012 CFR

2012-07-01

... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing or medicine, may be made by, to...

31 CFR 548.408 - Charitable contributions.

Code of Federal Regulations, 2014 CFR

2014-07-01

... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing or medicine, may be made by, to...

31 CFR 560.426 - Charitable contributions.

Code of Federal Regulations, 2013 CFR

2013-07-01

... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing or medicine, may be made by, to...

31 CFR 549.408 - Charitable contributions.

Code of Federal Regulations, 2011 CFR

2011-07-01

... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing or medicine, may be made by, to...

31 CFR 560.426 - Charitable contributions.

Code of Federal Regulations, 2014 CFR

2014-07-01

... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing or medicine, may be made by, to...

31 CFR 546.408 - Charitable contributions.

Code of Federal Regulations, 2013 CFR

2013-07-01

... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing, or medicine, may be made by, to...

31 CFR 546.408 - Charitable contributions.

Code of Federal Regulations, 2012 CFR

2012-07-01

... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing, or medicine, may be made by, to...

31 CFR 546.408 - Charitable contributions.

Code of Federal Regulations, 2014 CFR

2014-07-01

... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing, or medicine, may be made by, to...

31 CFR 549.408 - Charitable contributions.

Code of Federal Regulations, 2013 CFR

2013-07-01

... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing or medicine, may be made by, to...

31 CFR 546.408 - Charitable contributions.

Code of Federal Regulations, 2011 CFR

2011-07-01

... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing, or medicine, may be made by, to...

31 CFR 588.408 - Charitable contributions.

Code of Federal Regulations, 2013 CFR

2013-07-01

... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing or medicine, may be made by, to...

31 CFR 548.408 - Charitable contributions.

Code of Federal Regulations, 2013 CFR

2013-07-01

... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing or medicine, may be made by, to...

31 CFR 543.408 - Charitable contributions.

Code of Federal Regulations, 2011 CFR

2011-07-01

... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing or medicine, may be made by, to...

31 CFR 543.408 - Charitable contributions.

Code of Federal Regulations, 2014 CFR

2014-07-01

... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing or medicine, may be made by, to...

31 CFR 588.408 - Charitable contributions.

Code of Federal Regulations, 2012 CFR

2012-07-01

... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing or medicine, may be made by, to...

31 CFR 543.408 - Charitable contributions.

Code of Federal Regulations, 2010 CFR

2010-07-01

... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing or medicine, may be made by, to...

31 CFR 588.408 - Charitable contributions.

Code of Federal Regulations, 2014 CFR

2014-07-01

... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing or medicine, may be made by, to...

31 CFR 543.408 - Charitable contributions.

Code of Federal Regulations, 2013 CFR

2013-07-01

... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing or medicine, may be made by, to...

31 CFR 549.408 - Charitable contributions.

Code of Federal Regulations, 2012 CFR

2012-07-01

... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing or medicine, may be made by, to...

31 CFR 588.408 - Charitable contributions.

Code of Federal Regulations, 2011 CFR

2011-07-01

... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing or medicine, may be made by, to...

31 CFR 549.408 - Charitable contributions.

Code of Federal Regulations, 2014 CFR

2014-07-01

... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing or medicine, may be made by, to...

31 CFR 543.408 - Charitable contributions.

Code of Federal Regulations, 2012 CFR

2012-07-01

... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing or medicine, may be made by, to...

31 CFR 548.408 - Charitable contributions.

Code of Federal Regulations, 2010 CFR

2010-07-01

... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing or medicine, may be made by, to...

31 CFR 548.408 - Charitable contributions.

Code of Federal Regulations, 2011 CFR

2011-07-01

... Control pursuant to this part, no charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing or medicine, may be made by, to...

31 CFR 542.408 - Charitable contributions.

Code of Federal Regulations, 2014 CFR

2014-07-01

... charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing, or medicine, may be made by, to, or for the benefit of, or received from...

31 CFR 537.414 - Charitable contributions.

Code of Federal Regulations, 2014 CFR

2014-07-01

... charitable contribution of funds, goods, services, or technology, including contributions to relieve human suffering, such as food, clothing, or medicine, may be made by, to, or for the benefit of, or received from...

42 CFR 54.9 - Assurances and State oversight of the Charitable Choice requirements.

Code of Federal Regulations, 2010 CFR

2010-10-01

... HUMAN SERVICES GRANTS CHARITABLE CHOICE REGULATIONS APPLICABLE TO STATES RECEIVING SUBSTANCE ABUSE... substance abuse services under such programs, States are required as part of their applications for funding...

42 CFR 54.9 - Assurances and State oversight of the Charitable Choice requirements.

Code of Federal Regulations, 2013 CFR

2013-10-01

... HUMAN SERVICES GRANTS CHARITABLE CHOICE REGULATIONS APPLICABLE TO STATES RECEIVING SUBSTANCE ABUSE... substance abuse services under such programs, States are required as part of their applications for funding...

42 CFR 54.9 - Assurances and State oversight of the Charitable Choice requirements.

Code of Federal Regulations, 2012 CFR

2012-10-01

... HUMAN SERVICES GRANTS CHARITABLE CHOICE REGULATIONS APPLICABLE TO STATES RECEIVING SUBSTANCE ABUSE... substance abuse services under such programs, States are required as part of their applications for funding...

42 CFR 54.9 - Assurances and State oversight of the Charitable Choice requirements.

Code of Federal Regulations, 2011 CFR

2011-10-01

... HUMAN SERVICES GRANTS CHARITABLE CHOICE REGULATIONS APPLICABLE TO STATES RECEIVING SUBSTANCE ABUSE... substance abuse services under such programs, States are required as part of their applications for funding...

42 CFR 54.9 - Assurances and State oversight of the Charitable Choice requirements.

Code of Federal Regulations, 2014 CFR

2014-10-01

... HUMAN SERVICES GRANTS CHARITABLE CHOICE REGULATIONS APPLICABLE TO STATES RECEIVING SUBSTANCE ABUSE... substance abuse services under such programs, States are required as part of their applications for funding...

Between resentment and aid: German and Austrian psychiatrist and neurologist refugees in Great Britain since 1933.

PubMed

Loewenau, Aleksandra

2016-01-01

This article is a historiographical exploration of the experiences that German and Austrian émigré psychiatrists and neurologists made in Great Britain since 1933, after the Nazi Governments in Central Europe had ousted them from their positions. When placing these occurrences in a wider historiographical perspective, the in-depth analysis provided here also describes the living and working conditions of the refugee neuroscientists on the British Isles. In particular, it looks at the very elements and issues that influenced the international forced migration of physicians and psychiatrists during the 1930s and 1940s. Only a fraction of refugee neuroscientists had however been admitted to Britain. Those lucky ones were assisted by a number of charitable, local, and academic organizations. This article investigates the rather lethargic attitude of the British government and medical circles towards German-speaking Jewish refugee neuroscientists who wished to escape Nazi Germany. It will also analyze the help that those refugees received from the academic establishment and British Jewish organizations, while likewise examining the level and extent of the relationship between social and scientific resentments in Great Britain. A special consideration will be given to the aid programs that had already began in the first year after the Nazis had seized power in Germany, with the foundation of the British Assistance Council by Sir William Henry Beveridge (1879-1963) in 1933.

Insurgency and Terrorism in the Philippines: A New Front in the War Against Islamist Extremists

DTIC Science & Technology

2017-11-22

taxes levied on residents in areas under the group’s control.14 For a time, al-Qaeda also funneled money to ASG through a dis- reputable charitable...Fluctuations Between Crime and Terror,” 324. 5 ransom money .16 Although ASG generated most of this income by ransoming locals in the Mindanao...branched out into other illegal enterprises, including narcotics trafficking. This ability to raise money through criminal ventures makes ASG a

Spillover from the Conflict in Syria: An Assessment of the Factors that Aid and Impede the Spread of Violence

DTIC Science & Technology

2014-01-01

of local media in general have made Iraqis susceptible to rumors, word -of- mouth news, and organized political information campaigns. This is particu...this document Browse Reports & Bookstore Make a charitable contribution Limited Electronic Distribution Rights This document and trademark(s...contained herein are protected by law as indicated in a notice appearing later in this work. This electronic representation of RAND intellectual property is

Alaska Department of Revenue - Tax Division - Charitable Gaming Page

Science.gov Websites

Alaska Web Site? Tax State of Alaska Tax Types Forms Reports Online Services About Tax Alaska Department of Revenue - Tax Division Department of Revenue > Tax Division > Tax Types > Charitable

An Examination of Charitable Meal Programs in Five Canadian cities.

PubMed

Pettes, Tyler; Dachner, Naomi; Gaetz, Stephen; Tarasuk, Valerie

2016-01-01

While there has recently been considerable research and public investment in strategies to address homelessness in Canada, food charity remains the primary response to hunger, with little evaluation of current efforts and no initiatives to develop more effective approaches. Using data from a 2010-2011 survey of charitable food assistance in five Canadian cities, this study was undertaken to describe charitable meal provisioning in each city and to compare the relative roles of emergency programs and multi-service agencies and their capacity to meet food needs. Most meals were provided by multi-service agencies, but like emergency programs, these agencies were heavily dependent on donations and they were more likely than emergency programs to report constraints and service interruptions because demands exceeded available supplies. Our findings underscore the resource-limited and often fragile nature of charitable meal programs in Canada and highlight the need for more effective models of response to problems of hunger.

Forward the Foundation: Local Education Foundations Offer an Alternative Source for School Funding

ERIC Educational Resources Information Center

Brooks-Young, Susan

2007-01-01

February's column "Going Corporate" discussed ideas for approaching private foundations for funding. Some districts take this idea several steps further by partnering with the community and local businesses to establish a not-for-profit foundation, or local education foundation (LEF). It probably comes as no surprise that the idea of forming a LEF…

76 FR 44658 - Proposed Collection; Comment Request for Form 1041-A

Federal Register 2010, 2011, 2012, 2013, 2014

2011-07-26

... 1041-A AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments... Form 1041-A, U.S. Information Return-Trust Accumulation of Charitable Amounts. DATES: Written comments... Accumulation of Charitable Amounts. [[Page 44659

Young Engineers and Scientists (YES 2K6): Independent and Group Mentorship Projects

NASA Astrophysics Data System (ADS)

Boice, D. C.; Asbell, H. E.

2006-12-01

The Young Engineers and Scientists (YES) Program is a community partnership between Southwest Research Institute (SwRI), and local high schools in San Antonio, Texas (USA). YES has been highly successful during the past 14 years, and YES 2K6 continued this trend. It provides talented high school juniors and seniors a bridge between classroom instruction and real-world, research experiences in physical sciences and engineering. YES 2K6 consists of two parts: 1) a three-week summer workshop and 2) a mentorship where students complete individual research projects during their academic year. The intensive workshop is held at SwRI where students experience the research environment first-hand. They also develop skills and acquire tools for solving scientific problems, attend mini-courses and seminars on electronics, computers and the Internet, careers, science ethics, and other topics; and select individual research projects to be completed during the academic year. YES 2K6 students developed a website for the Magnetospheric Multiscale (MMS) Mission from the perspective of a high school student. The collegial mentorship takes place during their academic year where students complete individual research projects under the guidance of their mentors and earn honors credit. At the end of the school year, students publicly present and display their work at their schools. This acknowledges their accomplishments and spreads career awareness to other students and teachers. Over the past 14 years, all YES graduates have entered college, several have worked for SwRI, and three scientific publications have resulted. Student evaluations indicate the benefits of YES for their academic preparation and choice of college majors. We acknowledge E/PO funding from the NASA MMS Mission and local charitable foundations.

Young engineers and scientists - a mentorship program emphasizing space education

NASA Astrophysics Data System (ADS)

Boice, Daniel; Asbell, Elaine; Reiff, Patricia

Young Engineers and Scientists (YES) is a community partnership between Southwest Research Institute (SwRI), and local high schools in San Antonio, Texas (USA) during the past 16 years. The YES program provides talented high school juniors and seniors a bridge between classroom instruction and real world, research experiences in physical sciences (including space science) and engineering. The first component of YES is an intensive three-week summer workshop held at SwRI where students experience the research environment first-hand; develop skills and acquire tools for solving scientific problems, attend mini-courses and seminars on electronics, computers and the Internet, careers, science ethics, and other topics; and select individual research projects to be completed during the academic year. Afterwards, students complete individual research projects under the guidance of their mentors during the academic year and earn honors credit. At the end of the school year, students publicly present and display their work, acknowledging their accomplishments and spreading career awareness to other students and teachers. During these years, YES has developed a website for topics in space science from the perspective of high school students, including NASA's Magnetospheric Multiscale Mission (MMS) (http://yesserver.space.swri.edu). High school science teachers participate in the workshop and develop space-related lessons for classroom presentation in the academic year. Student evaluations indicate the effectiveness of YES on their academic preparation and choice of college majors. Over the past 16 years, all YES graduates have entered college, several have worked for SwRI, one business has started, and three scientific publications have resulted. Acknowledgements. We acknowledge funding and support from the NASA MMS Mission, Texas Space Grant Consortium, Northside Independent School District, SwRI, and several local charitable foundations.

Young Engineers and Sciences (YES) - Mentoring High School Students

NASA Astrophysics Data System (ADS)

Boice, Daniel C.; Asbell, E.; Reiff, P. H.

2008-09-01

Young Engineers and Scientists (YES) is a community partnership between Southwest Research Institute (SwRI), and local high schools in San Antonio, Texas (USA) during the past 16 years. The YES program provides talented high school juniors and seniors a bridge between classroom instruction and real world, research experiences in physical sciences (including space science) and engineering. YES consists of two parts: 1) an intensive three-week summer workshop held at SwRI where students experience the research environment first-hand; develop skills and acquire tools for solving scientific problems, attend mini-courses and seminars on electronics, computers and the Internet, careers, science ethics, and other topics; and select individual research projects to be completed during the academic year; and 2) a collegial mentorship where students complete individual research projects under the guidance of their mentors during the academic year and earn honors credit. At the end of the school year, students publicly present and display their work, acknowledging their accomplishments and spreading career awareness to other students and teachers. During these years, YES has developed a website for topics in space science from the perspective of high school students, including NASA's Magnetospheric Multiscale Mission (MMS) (http://yesserver.space.swri.edu). High school science teachers participate in the workshop and develop space-related lessons for classroom presentation in the academic year. Student evaluations indicate the effectiveness of YES on their academic preparation and choice of college majors. Over the past 16 years, all YES graduates have entered college, several have worked for SwRI, one business has started, and three scientific publications have resulted. Acknowledgements. We acknowledge funding and support from the NASA MMS Mission, Texas Space Grant Consortium, Northside Independent School District, SwRI, and several local charitable foundations.

YES 2K7: A Mentorship Program for Young Engineers and Scientists

NASA Astrophysics Data System (ADS)

Boice, Daniel C.; Asbell, E.; Reiff, P.

2007-10-01

The Young Engineers and Scientists 2007 (YES 2K7) Program is a community partnership between Southwest Research Institute (SwRI), and local high schools in San Antonio, Texas (USA). YES has been highly successful during the past 15 years, with YES 2K7 continuing this trend. The YES program provides talented high school juniors and seniors a bridge between classroom instruction and real world, research experiences in physical sciences (including space science and astronomy) and engineering. YES 2K7 consists of two parts: 1) an intensive three-week summer workshop held at SwRI where students experience the research environment first-hand; develop skills and acquire tools for solving scientific problems, attend mini-courses and seminars on electronics, computers and the Internet, careers, science ethics, and other topics; and select individual research projects to be completed during the academic year; and 2) a collegial mentorship where students complete individual research projects under the guidance of their mentors during the academic year and earn honors credit. At the end of the school year, students publicly present and display their work, acknowledging their accomplishments and spreading career awareness to other students and teachers. YES 2K7 developed a website for the Magnetospheric Multiscale Mission (MMS) from the perspective of 20 high school students (yesserver.space.swri.edu). Over the past 15 years, all YES graduates have entered college, several have worked for SwRI, and three scientific publications have resulted. Student evaluations indicate the effectiveness of YES on their academic preparation and choice of college majors. Acknowledgements: We acknowledge funding and support from the NASA MMS Mission, SwRI, Northside Independent School District, and local charitable foundations.

Reporting Deferred Gifts: CASE-NACUBO Guidelines Ensure Consistency.

ERIC Educational Resources Information Center

Ridenour, James F.; Munger, Peter L.

1983-01-01

Three methods for reporting the value of a deferred gift are described: the tax method, net realizable value, and fair market value. Three major categories of deferred gifts are identified: pooled income funds, charitable remainder trusts, and charitable gift annuities. (MLW)

Charitable remainder trust strategies for health care organizations.

PubMed

Goeppele, H A

1998-01-01

While availability of tax-exempt financing and exemption from income and property taxes have been viewed as the primary benefits of tax exemption, an underutilized benefit is the eligibility to receive charitable contributions. This article, using acquisition of a medical practice as an example, demonstrates one way planned giving can benefit both the health care organization and its physicians, and how such giving programs can be tailored to individual donor needs. Rather than selling a medical practice directly to a hospital, both the physician and the tax-exempt health care organization realize greater benefits through the illustrated charitable remainder trust strategy.

26 CFR 25.2702-0 - Table of contents.

Code of Federal Regulations, 2011 CFR

2011-04-01

...) Charitable remainder trust. (4) Pooled income fund. (5) Charitable lead trust. (6) Certain assignments of...) Qualified interest. (7) Qualified annuity interest. (8) Qualified unitrust interest. (9) Qualified remainder interest. (10) Governing instrument. (b) Valuation of retained interests. (1) In general. (2) Qualified...

5 CFR 551.426 - Time spent in charitable activities.

Code of Federal Regulations, 2010 CFR

2010-01-01

... working hours is not hours of work. Special Situations ... PAY ADMINISTRATION UNDER THE FAIR LABOR STANDARDS ACT Hours of Work Application of Principles in Relation to Other Activities § 551.426 Time spent in charitable activities. Time spent working for public...

38 CFR 3.262 - Evaluation of income.

Code of Federal Regulations, 2013 CFR

2013-07-01

... Pension, Compensation, and Dependency and Indemnity Compensation Dependency, Income and Estate § 3.262... dependency, or in determining the rate of dependency and indemnity compensation payable to the parent. This... dependency and indemnity compensation. (d) Charitable donations. Charitable donations from public or private...

38 CFR 3.262 - Evaluation of income.

Code of Federal Regulations, 2014 CFR

2014-07-01

... Pension, Compensation, and Dependency and Indemnity Compensation Dependency, Income and Estate § 3.262... dependency, or in determining the rate of dependency and indemnity compensation payable to the parent. This... dependency and indemnity compensation. (d) Charitable donations. Charitable donations from public or private...

38 CFR 3.262 - Evaluation of income.

Code of Federal Regulations, 2010 CFR

2010-07-01

... Pension, Compensation, and Dependency and Indemnity Compensation Dependency, Income and Estate § 3.262... dependency, or in determining the rate of dependency and indemnity compensation payable to the parent. This... dependency and indemnity compensation. (d) Charitable donations. Charitable donations from public or private...

38 CFR 3.262 - Evaluation of income.

Code of Federal Regulations, 2012 CFR

2012-07-01

... Pension, Compensation, and Dependency and Indemnity Compensation Dependency, Income and Estate § 3.262... dependency, or in determining the rate of dependency and indemnity compensation payable to the parent. This... dependency and indemnity compensation. (d) Charitable donations. Charitable donations from public or private...

38 CFR 3.262 - Evaluation of income.

Code of Federal Regulations, 2011 CFR

2011-07-01

... Pension, Compensation, and Dependency and Indemnity Compensation Dependency, Income and Estate § 3.262... dependency, or in determining the rate of dependency and indemnity compensation payable to the parent. This... dependency and indemnity compensation. (d) Charitable donations. Charitable donations from public or private...

31 CFR 594.409 - Charitable contributions.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Charitable contributions. 594.409 Section 594.409 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY GLOBAL TERRORISM SANCTIONS REGULATIONS...

31 CFR 594.409 - Charitable contributions.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Charitable contributions. 594.409 Section 594.409 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY GLOBAL TERRORISM SANCTIONS REGULATIONS...

31 CFR 546.408 - Charitable contributions.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Charitable contributions. 546.408 Section 546.408 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY DARFUR SANCTIONS REGULATIONS Interpretations...

Young Engineers & Scientists (YES) - Engaging Teachers in Space Research

NASA Astrophysics Data System (ADS)

Boice, D. C.; Reiff, P. H.

2011-12-01

The Young Engineers and Scientists (YES) Program is a community partnership between Southwest Research Institute (SwRI) and local high schools in San Antonio. It provides talented high school juniors and seniors a bridge between classroom instruction and real world, research experiences in physical sciences, information sciences, and engineering. YES consists of two parts: 1) An intensive three-week summer workshop held at SwRI where students experience the research environment first-hand; develop skills and acquire tools for solving scientific problems, attend mini-courses and seminars on electronics, C++ programming, the Internet, careers, science ethics, social impact of technology, and other topics; and select their individual research project with their mentor (SwRI staff member) to be completed during the academic year; and 2) A collegial mentorship where students complete individual research projects under the guidance of their mentors and teachers during the academic year and earn honors credit. At the end of the school year, students publicly present and display their work, acknowledging their accomplishments and spreading career awareness to other students and teachers. YES has been highly successful during the past nineteen (19) years. A total of 258 students have completed or are currently enrolled in YES. Of these students, 38% are females and 57% are ethnic minorities, reflecting the local diversity of the San Antonio area. All YES graduates have entered college, several work or have worked for SwRI, two businesses have formed, and three scientific publications have resulted. Sixteen (16) teacher participants have attended the YES workshop and have developed classroom materials based on their experiences in research at SwRI in the past three (3) years. In recognition of its excellence, YES received the Celebrate Success in 1996 and the Outstanding Campus Partner-of-the-Year Award in 2005, both from Northside Independent School District (San Antonio, Texas). Acknowledgments: We are grateful for support from the NASA MMS Mission E/PO Grant, SwRI, Northside Independent School District, and local charitable foundations.

Poverty, philanthropy, and professionalism. The establishment of a district nursing service in Wellington, New Zealand, 1903.

PubMed

Wood, Pamela; Arcus, Kerri

2011-01-01

The establishment in 1903 of a professional district nursing service in Wellington, New Zealand's capital city, was a philanthropic response to the need for skilled care for the sickpoor in their own homes, as hospital and charitable aid boards believed chronic patients drained their resources. This paper argues that it was the timely combination of the individual philanthropy of Sarah Ann Rhodes, the organisational philanthropy of the St John Ambulance Association and the new professional standing and availability of registered nurses such as Annie Holgate that ensured its successful foundation. It also argues that district nursing services blurred spatial, social, and public-private boundaries in new ways. Finally, it considers the district nurse's role as the philanthropist 's proxy, the means for realising the philanthropist's desire to help the sick poor.

Small sustainable monetary incentives versus charitable donations to promote exercise: Rationale, design, and baseline data from a randomized pilot study.

PubMed

Williams, David M; Lee, Harold H; Connell, Lauren; Boyle, Holly; Emerson, Jessica; Strohacker, Kelley; Galárraga, Omar

2018-03-01

Regular physical activity (PA) enhances weight-loss and reduces risk of chronic disease. However, as few as 10% of U.S. adults engage in regular PA. Incentive programs to promote PA have shown some promise, but have typically used incentives that are too large to sustain over time and have not demonstrated habit formation or been tested in community settings. This report presents the rationale and design of a randomized pilot study testing the feasibility and preliminary efficacy of small monetary incentives for PA (n=25) versus charitable donations in the same amount (n=25) versus control (n=25) over 12months among 75 low-active but otherwise healthy adults at a local YMCA. Incentives are based on YMCA attendance, which is verified by electronic swipe card data and is the primary study outcome, with self-reported minutes/week of PA assessed as a secondary outcome. Incentives are intentionally small enough-$1/session, maximum of $5/week-such that they could be indefinitely sustained by community organizations, privately-owned health clubs, healthcare organizations, or employers (e.g., employer fitness facilities). Costs of the incentive program for the sponsoring organization may be partially offset by increases in membership resulting from the appeal of the program. Moreover, if efficacious, the charitable donation incentive program may have the added benefit of building social capital for the sponsoring organization and potentially serving as a tax write-off, thus further offsetting the cost of the incentives. Findings will also have implications for the use of financially sustainable community-based incentive programs for other health-related behaviors (e.g., weight loss, smoking). Copyright © 2018 Elsevier Inc. All rights reserved.

Parsimony, power, and prescriptive legislation: the politics of pauper lunacy in Northamptonshire, 1845-1876.

PubMed

Smith, Catherine

2007-01-01

The Northampton General Lunatic Asylum opened in 1836 and was funded through local subscriptions. Unlike many other subscription asylums, it did not become a county asylum after the 1845 Lunacy Acts, but was registered as a charitable hospital. This article explores the dynamics that resulted in the Northamptonshire authorities' successfully evading their responsibility to build a county asylum. The loopholes in the supposedly mandatory legislation are examined, with the implications this had for the relationship between the Commissioners in Lunacy and the NGLA governors, as well as the conflict between the local magistrates and the NGLA governors that eventually forced Northamptonshire to conform and build its own specific county asylum in 1876.

Private Funding of Public Schools: Local Education Foundations in Michigan. Working Paper Series.

ERIC Educational Resources Information Center

Addonizio, Michael F.

This study examines the organization and operations of local education foundations in Michigan and the fiscal programmatic impact of nonprofit education foundations on Michigan public schools. It also compares the socioeconomic characteristics of foundation and nonfoundation districts and tests the hypothesis that residents of local districts with…

7 CFR 250.67 - Charitable institutions.

Code of Federal Regulations, 2010 CFR

2010-01-01

... service management companies. A charitable institution may use donated foods in a contract with a food service management company. The contract must ensure that all donated foods received for use by the... Agriculture Regulations of the Department of Agriculture (Continued) FOOD AND NUTRITION SERVICE, DEPARTMENT OF...

31 CFR 547.408 - Charitable contributions.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Charitable contributions. 547.408 Section 547.408 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY DEMOCRATIC REPUBLIC OF THE CONGO SANCTIONS...

31 CFR 547.408 - Charitable contributions.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Charitable contributions. 547.408 Section 547.408 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY DEMOCRATIC REPUBLIC OF THE CONGO SANCTIONS...

31 CFR 547.408 - Charitable contributions.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Charitable contributions. 547.408 Section 547.408 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY DEMOCRATIC REPUBLIC OF THE CONGO SANCTIONS...

31 CFR 547.408 - Charitable contributions.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Charitable contributions. 547.408 Section 547.408 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY DEMOCRATIC REPUBLIC OF THE CONGO SANCTIONS...

31 CFR 547.408 - Charitable contributions.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Charitable contributions. 547.408 Section 547.408 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY DEMOCRATIC REPUBLIC OF THE CONGO SANCTIONS...

The New Planned Giving Landscape.

ERIC Educational Resources Information Center

Moerschbaecher, Lynda

1987-01-01

The best way to support charitable causes after tax reform is planned giving. Seven changes in the new tax laws that may affect donors are identified: charitable deduction, fewer deductions, fewer itemizers, increased capital gains tax, alternative minimum tax, generation-skipping tax, and retirement plan restrictions. (MLW)

On Reminder Effects, Drop-Outs and Dominance: Evidence from an Online Experiment on Charitable Giving

PubMed Central

Sonntag, Axel; Zizzo, Daniel John

2015-01-01

We present the results of an experiment that (a) shows the usefulness of screening out drop-outs and (b) tests whether different methods of payment and reminder intervals affect charitable giving. Following a lab session, participants could make online donations to charity for a total duration of three months. Our procedure justifying the exclusion of drop-outs consists in requiring participants to collect payments in person flexibly and as known in advance and as highlighted to them later. Our interpretation is that participants who failed to collect their positive payments under these circumstances are likely not to satisfy dominance. If we restrict the sample to subjects who did not drop out, but not otherwise, reminders significantly increase the overall amount of charitable giving. We also find that weekly reminders are no more effective than monthly reminders in increasing charitable giving, and that, in our three months duration experiment, standing orders do not increase giving relative to one-off donations. PMID:26252524

Empire's recent history, as seen from the Special Advisory Review Panel on Blue Cross.

PubMed

Barba, J J

1997-01-01

Empire is a smaller and more financially stable company that no longer has an externally imposed social mission. The board and management of Empire have decided to convert to a for-profit company, to compete in the marketplace. In light of this decision, they also decided to turn over the company's charitable value to a new foundation. Because Empire's board has chosen not to maintain a social mission, the Panel strongly supports its proposal to turn over the full value of the charitable asset. This will allow the asset to be used for purposes that are in keeping with Empire's original social mission. Exactly how this asset should be valued, what form it should take, when it should be turned over, who should control the assets, and what activities it should support are just a few of the many important issues that must be resolved during the next few months. Empire will not and should not remain stagnant during the next few months. Given the rapidly evolving health-care market, Empire's board and management must continue to pursue a market strategy that strengthens the company. However, given the factors discussed earlier--hospital deregulation, the increasingly competitive managed-care market, and other pressures in the health-care environment--it is clear that the road ahead for Empire will not be a smooth one and that the company's financial resurgence is no guarantee of continued stability. Much hard work remains. I am confident that Empire's board and its management will continue to do its part, that the Panel will continue to do likewise.

Empire's recent history, as seen from the Special Advisory Review Panel on Blue Cross.

PubMed Central

Barba, J. J.

1997-01-01

Empire is a smaller and more financially stable company that no longer has an externally imposed social mission. The board and management of Empire have decided to convert to a for-profit company, to compete in the marketplace. In light of this decision, they also decided to turn over the company's charitable value to a new foundation. Because Empire's board has chosen not to maintain a social mission, the Panel strongly supports its proposal to turn over the full value of the charitable asset. This will allow the asset to be used for purposes that are in keeping with Empire's original social mission. Exactly how this asset should be valued, what form it should take, when it should be turned over, who should control the assets, and what activities it should support are just a few of the many important issues that must be resolved during the next few months. Empire will not and should not remain stagnant during the next few months. Given the rapidly evolving health-care market, Empire's board and management must continue to pursue a market strategy that strengthens the company. However, given the factors discussed earlier--hospital deregulation, the increasingly competitive managed-care market, and other pressures in the health-care environment--it is clear that the road ahead for Empire will not be a smooth one and that the company's financial resurgence is no guarantee of continued stability. Much hard work remains. I am confident that Empire's board and its management will continue to do its part, that the Panel will continue to do likewise. PMID:9439862

Pardon me: that's our money!

PubMed

Peregrine, Michael W; Schwartz, James R

2004-10-01

Not-for-profit healthcare providers have several options they can use to resist government attempts to apply the charitable trust doctrine to their business decisions. As a strategic defense, providers should perform internal due diligence that focuses on governing documents, financial arrangements, donations/solicitation, real estate, and charitable waste allegations.

Reaching North Dakota’s food insecure

USDA-ARS?s Scientific Manuscript database

For 1 in 12 North Dakotans the charitable feeding network is the difference between having food on the table and going hungry. The goal of this research was to determine needs, barriers to, and facilitators of optimal access to North Dakota’s charitable feeding programs. Focus groups and interviews ...

Environmental Crimes in Military Actions and the International Criminal Court (ICC)-United Nations Perspectives

DTIC Science & Technology

2002-05-01

attacks against buildings dedicated to religion, education, art , science or charitable purposes, historic monuments, hospitals and places where the sick...against buildings dedicated to religion, education, art , science or charitable purposes, historic monuments, hospitals and places where the sick and

47 CFR 36.222 - Nonoperating income and expenses-Account 7300.

Code of Federal Regulations, 2010 CFR

2010-10-01

... charitable, social or community welfare purposes, employee activities, membership dues and fees in service... Construction—Account 2003. The portion reflecting costs for social and community welfare contributions and fees...—Account 7300. (a) Only allowance for funds used during construction, and charitable, social and community...

Independent Schools: Charitable Status, Public Benefit and UDI

ERIC Educational Resources Information Center

Palfreyman, David

2007-01-01

In England and Wales "independent schools" ("private schools" or, confusingly, "public schools") almost always have "charitable status". Hence, they are now subject to the new "public benefit" test imposed in the Charities Act 2006. There is much discussion as to whether this test will be a…

77 FR 45480 - Deductions for Entertainment Use of Business Aircraft

Federal Register 2010, 2011, 2012, 2013, 2014

2012-08-01

... Contribution Deduction A commentator suggested that the final regulations should include rules on charitable contribution deductions for the fixed costs of using aircraft for charitable purposes. These rules are outside... business, and no comments were received. Drafting Information The principal authors of these regulations...

43 CFR 426.9 - Religious or charitable organizations.

Code of Federal Regulations, 2014 CFR

2014-10-01

... charitable organization means an organization or each congregation, chapter, parish, school, ward, or similar... the criteria specified in paragraph (b)(1) of this section. (d) Affiliated farm management between a... entity while cooperating with a more central organization of the same affiliation in farm operation and...

43 CFR 426.9 - Religious or charitable organizations.

Code of Federal Regulations, 2011 CFR

2011-10-01

... charitable organization means an organization or each congregation, chapter, parish, school, ward, or similar... the criteria specified in paragraph (b)(1) of this section. (d) Affiliated farm management between a... entity while cooperating with a more central organization of the same affiliation in farm operation and...

43 CFR 426.9 - Religious or charitable organizations.

Code of Federal Regulations, 2012 CFR

2012-10-01

... charitable organization means an organization or each congregation, chapter, parish, school, ward, or similar... the criteria specified in paragraph (b)(1) of this section. (d) Affiliated farm management between a... entity while cooperating with a more central organization of the same affiliation in farm operation and...

43 CFR 426.9 - Religious or charitable organizations.

Code of Federal Regulations, 2013 CFR

2013-10-01

... charitable organization means an organization or each congregation, chapter, parish, school, ward, or similar... the criteria specified in paragraph (b)(1) of this section. (d) Affiliated farm management between a... entity while cooperating with a more central organization of the same affiliation in farm operation and...

43 CFR 426.9 - Religious or charitable organizations.

Code of Federal Regulations, 2010 CFR

2010-10-01

... charitable organization means an organization or each congregation, chapter, parish, school, ward, or similar... the criteria specified in paragraph (b)(1) of this section. (d) Affiliated farm management between a... entity while cooperating with a more central organization of the same affiliation in farm operation and...

78 FR 29628 - Community Health Needs Assessments for Charitable Hospitals; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2013-05-21

...-BL30 Community Health Needs Assessments for Charitable Hospitals; Correction AGENCY: Internal Revenue... the community health needs assessment requirements, and related excise tax and reporting obligations... 501(r), 4959, 6012, and 6033 of the Internal Revenue Code. Need for Correction As published April 5...

12 CFR 239.64 - Contributions to charitable organizations.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 12 Banks and Banking 4 2013-01-01 2013-01-01 false Contributions to charitable organizations. 239.64 Section 239.64 Banks and Banking FEDERAL RESERVE SYSTEM (CONTINUED) BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM (CONTINUED) MUTUAL HOLDING COMPANIES (REGULATION MM) Conversions From Mutual to...

12 CFR 239.64 - Contributions to charitable organizations.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 12 Banks and Banking 4 2012-01-01 2012-01-01 false Contributions to charitable organizations. 239.64 Section 239.64 Banks and Banking FEDERAL RESERVE SYSTEM (CONTINUED) BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM (CONTINUED) MUTUAL HOLDING COMPANIES (REGULATION MM) Conversions from Mutual to...

12 CFR 239.64 - Contributions to charitable organizations.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 12 Banks and Banking 4 2014-01-01 2014-01-01 false Contributions to charitable organizations. 239.64 Section 239.64 Banks and Banking FEDERAL RESERVE SYSTEM (CONTINUED) BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM (CONTINUED) MUTUAL HOLDING COMPANIES (REGULATION MM) Conversions From Mutual to...

BeHealthy Charities Aid Foundation Program, Russia: a Program Impact Pathways (PIP) analysis.

PubMed

Mukhina, Marina; Novikova, Irina

2014-09-01

In 2007, the Charities Aid Foundation Branch in Russia, under the initiative of and with financial support from the Mondelēz International Foundation and Mondelēz International, launched the charitable BeHealthy Program. The program's main focus is the implementation of four interrelated activities: conducting lessons for schoolchildren on healthy nutrition, with an emphasis on breakfast; healthy cooking lessons with children; cultivating nutritional plants; and providing conditions to encourage children to engage in more physical activity. The program serves more than 13,000 children attending public schools in the Leningrad (Lomonosovskii District), Vladimir, and Novgorod regions. BeHealthy provides funding for schools and comprehensive educational materials to help schoolchildren develop habits of healthy nutrition and physical activity, as well as consulting and expert support for school staff and other key stakeholders. The program brings in experts on program implementation and training for teachers. Curriculum support also includes printed and Web-based healthy lifestyle educational materials on best practices and positive experience, as well as meetings and conferences with school representatives and local authorities. One of the biggest challenges for program managers is to fully understand the complexities of the program, and why and how it is expected to induce changes in healthy lifestyle behaviors of the schoolchildren. For more comprehensive understanding, we performed a Program Impact Pathways (PIP) analysis to identify Critical Quality Control Points (CCPs) and a suite of core indicators of the program's impact on healthy lifestyles. The findings were presented at the Healthy Life-styles Program Evaluation Workshop held in Granada, Spain, 13-14 September 2013, under the auspices of the Mondelēz International Foundation. First, we developed an updated logic model based on how the program was executed. We then translated the logic model into a PIP diagram, where pathways that lead from one activity to the next were defined as the program processes. The PIP diagram is a road map to help ensure that the program inputs and activities lead to expected outcomes. Based on this road map, the program identifies and tracks its CCPs. Ensuring implementation of program activities and evaluating pre-post knowledge and behavior of participants were identified as CCPs. The PIP analysis was very useful for understanding realistic expectations for the potential of BeHealthy and its inputs. As a result, we now plan to evaluate the impact of the program and, on this basis, further improve the program's implementation and dissemination to other locations.

On Charitable Teaching

ERIC Educational Resources Information Center

Jacobs, Alan

2007-01-01

In earlier work on the hermeneutics of charity, the author explored the relevance of Augustine's insistence on charity in reading Scripture for interpreters of non-biblical texts. This article shows how one might bring such charitable reading into the classroom and reframe the teacher's task in its light. The article discusses some implications…

26 CFR 20.2055-1 - Deduction for transfers for public, charitable, and religious uses; in general.

Code of Federal Regulations, 2011 CFR

2011-04-01

..., scientific, literary, or educational purposes (including the encouragement of art and for the prevention of... transferred property is to be used exclusively for religious, charitable, scientific, literary, or educational... which engage in certain prohibited transactions or whose governing instruments do not contain certain...

26 CFR 20.2055-1 - Deduction for transfers for public, charitable, and religious uses; in general.

Code of Federal Regulations, 2014 CFR

2014-04-01

..., scientific, literary, or educational purposes (including the encouragement of art and for the prevention of... transferred property is to be used exclusively for religious, charitable, scientific, literary, or educational... which engage in certain prohibited transactions or whose governing instruments do not contain certain...

31 CFR 595.408 - Charitable contributions to specially designated terrorists.

Code of Federal Regulations, 2012 CFR

2012-07-01

... charitable contribution or donation of funds, goods, services,or technology to relieve human suffering, such as food, clothing or medicine, may be made to or for the benefit of a specially designated terrorist... contribute funds, goods, services or technology without knowledge or reason to know that the donation or...

31 CFR 595.408 - Charitable contributions to specially designated terrorists.

Code of Federal Regulations, 2011 CFR

2011-07-01

... charitable contribution or donation of funds, goods, services,or technology to relieve human suffering, such as food, clothing or medicine, may be made to or for the benefit of a specially designated terrorist... contribute funds, goods, services or technology without knowledge or reason to know that the donation or...

31 CFR 595.408 - Charitable contributions to specially designated terrorists.

Code of Federal Regulations, 2010 CFR

2010-07-01

... charitable contribution or donation of funds, goods, services,or technology to relieve human suffering, such as food, clothing or medicine, may be made to or for the benefit of a specially designated terrorist... contribute funds, goods, services or technology without knowledge or reason to know that the donation or...

The Government Giveth and the Government Taketh Away: Federal Tax Law and Fund Raising.

ERIC Educational Resources Information Center

Holzman, Donald J.

1982-01-01

Tax laws' incentives and disincentives for charitable giving are outlined. Basics of charitable giving, partial property interests, gifts of future interest in tangible property, undivided interest gifts, ordinary income property, capital gain property, bargain sales, remainder interest gifts, estate tax, and valuation overstatement are discussed…

26 CFR 1.664-1 - Charitable remainder trusts.

Code of Federal Regulations, 2013 CFR

2013-04-01

... manner which could result in the annual realization of a reasonable amount of income or gain from the... self-dealing. (4) Requirement that trust must meet definition of and function exclusively as a... must meet the definition of and function exclusively as a charitable remainder trust from the creation...

26 CFR 1.664-1 - Charitable remainder trusts.

Code of Federal Regulations, 2011 CFR

2011-04-01

... manner which could result in the annual realization of a reasonable amount of income or gain from the... self-dealing. (4) Requirement that trust must meet definition of and function exclusively as a... must meet the definition of and function exclusively as a charitable remainder trust from the creation...

26 CFR 1.664-1 - Charitable remainder trusts.

Code of Federal Regulations, 2012 CFR

2012-04-01

... manner which could result in the annual realization of a reasonable amount of income or gain from the... self-dealing. (4) Requirement that trust must meet definition of and function exclusively as a... must meet the definition of and function exclusively as a charitable remainder trust from the creation...

26 CFR 1.664-1 - Charitable remainder trusts.

Code of Federal Regulations, 2014 CFR

2014-04-01

... manner which could result in the annual realization of a reasonable amount of income or gain from the... self-dealing. (4) Requirement that trust must meet definition of and function exclusively as a... must meet the definition of and function exclusively as a charitable remainder trust from the creation...

An Analysis of Local Education Foundations as Alternative Revenue Streams for Public School Districts

ERIC Educational Resources Information Center

Busch, Douglas M.

2012-01-01

As school district revenues are reduced by state allocating agencies, local school district administrators and school boards frequently evaluate alternative sources of possible revenue. One emerging source of revenue that many school districts explore is a local education foundation. Local education foundations are 501(c)(3) nonprofit…

Municipal-level responses to household food insecurity in Canada: a call for critical, evaluative research.

PubMed

Collins, Patricia A; Power, Elaine M; Little, Margaret H

2014-04-09

Household food insecurity (HFI) is a persistent public health problem affecting 3.8 million Canadians. While the causes of HFI are rooted in income insecurity, solutions to HFI have been primarily food-based, with the bulk of activity occurring at the municipal level across Canada. We conceptualize these municipal-level actions as falling within three models: "charitable", "household improvements and supports" and "community food systems". Many initiatives, especially non-charitable ones, generate widespread support, as they aim to increase participants' food security using an empowering and dignified approach. While these initiatives may offer some benefits to their participants, preliminary research suggests that any food-based solution to an income-based problem will have limited reach to food-insecure households and limited impact on participants' experience of HFI. We suspect that widespread support for the local-level food-based approach to HFI has impeded critical judgement of the true potential of these activities to reduce HFI. As these initiatives grow in number across Canada, we are in urgent need of comprehensive and comparative research to evaluate their impact on HFI and to ensure that municipal-level action on HFI is evidence-based.

Tryptophan promotes charitable donating

PubMed Central

Steenbergen, Laura; Sellaro, Roberta; Colzato, Lorenza S.

2014-01-01

The link between serotonin (5-HT) and one of the most important elements of prosocial behavior, charity, has remained largely uninvestigated. In the present study, we tested whether charitable donating can be promoted by administering the food supplement L-Tryptophan (TRP), the biochemical precursor of 5-HT. Participants were compared with respect to the amount of money they donated when given the opportunity to make a charitable donation. As expected, compared to a neutral placebo, TRP appears to increase the participants’ willingness to donate money to a charity. This result supports the idea that the food we eat may act as a cognitive enhancer modulating the way we think and perceive the world and others. PMID:25566132

Charitable giving and reflexive individuals: How personal reflexivity mediates between structure and agency

PubMed Central

Sanghera, Balihar

2016-01-01

This article examines how individuals are reflexive beings who interpret the world in relation to things that matter to them, and how charitable acts are evaluated and embedded in their lives with different degrees of meaning and importance. Rather than framing the discussion of charitable practices in terms of an altruism/egoism binary or imputing motivations and values to social structures, the article explains how reflexivity is an important and neglected dimension of social practices, and how it interacts with sympathy, sentiments and discourses to shape giving. The study also shows that there are different modes of reflexivity, which have varied effects on charity and volunteering. PMID:28232772

26 CFR 1.642(c)-2 - Unlimited deduction for amounts permanently set aside for a charitable purpose.

Code of Federal Regulations, 2013 CFR

2013-04-01

..., scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals, or... governing instrument: (i) Is permanently set aside during the taxable year for a purpose specified in...) exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of...

26 CFR 1.642(c)-2 - Unlimited deduction for amounts permanently set aside for a charitable purpose.

Code of Federal Regulations, 2014 CFR

2014-04-01

..., scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals, or... governing instrument: (i) Is permanently set aside during the taxable year for a purpose specified in...) exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of...

26 CFR 1.642(c)-2 - Unlimited deduction for amounts permanently set aside for a charitable purpose.

Code of Federal Regulations, 2011 CFR

2011-04-01

..., scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals, or... governing instrument: (i) Is permanently set aside during the taxable year for a purpose specified in...) exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of...

26 CFR 1.642(c)-2 - Unlimited deduction for amounts permanently set aside for a charitable purpose.

Code of Federal Regulations, 2012 CFR

2012-04-01

..., scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals, or... governing instrument: (i) Is permanently set aside during the taxable year for a purpose specified in...) exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of...

21 CFR 203.39 - Donation of drug samples to charitable institutions.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 21 Food and Drugs 4 2014-04-01 2014-04-01 false Donation of drug samples to charitable... SERVICES (CONTINUED) DRUGS: GENERAL PRESCRIPTION DRUG MARKETING Samples § 203.39 Donation of drug samples... donation record accurately describes the drug sample delivered and that no drug sample is adulterated or...

21 CFR 203.39 - Donation of drug samples to charitable institutions.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 21 Food and Drugs 4 2012-04-01 2012-04-01 false Donation of drug samples to charitable... SERVICES (CONTINUED) DRUGS: GENERAL PRESCRIPTION DRUG MARKETING Samples § 203.39 Donation of drug samples... donation record accurately describes the drug sample delivered and that no drug sample is adulterated or...

21 CFR 203.39 - Donation of drug samples to charitable institutions.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 21 Food and Drugs 4 2013-04-01 2013-04-01 false Donation of drug samples to charitable... SERVICES (CONTINUED) DRUGS: GENERAL PRESCRIPTION DRUG MARKETING Samples § 203.39 Donation of drug samples... donation record accurately describes the drug sample delivered and that no drug sample is adulterated or...

14 CFR 91.146 - Passenger-carrying flights for the benefit of a charitable, nonprofit, or community event.

Code of Federal Regulations, 2010 CFR

2010-01-01

... promotion of aviation safety. (b) Passenger carrying flights for the benefit of a charitable, nonprofit, or... AVIATION ADMINISTRATION, DEPARTMENT OF TRANSPORTATION (CONTINUED) AIR TRAFFIC AND GENERAL OPERATING RULES... the safety provisions of part 136, subpart A of this chapter; and (11) Flights are not conducted over...

26 CFR 1.381(c)(19)-1 - Charitable contribution carryovers in certain acquisitions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Charitable contribution carryovers in certain acquisitions. 1.381(c)(19)-1 Section 1.381(c)(19)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.381(c)(19...

26 CFR 1.643(a)-8 - Certain distributions by charitable remainder trusts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.643(a)-8... prevent the avoidance of the purposes of the charitable remainder trust rules regarding the...)(2) and $198,000 is characterized as a tax-free return of corpus under section 664(b)(4). No part of...

26 CFR 1.664-2 - Charitable remainder annuity trust.

Code of Federal Regulations, 2012 CFR

2012-04-01

... children living at his death. (ii) Power to alter amount paid to recipients. A trust is not a charitable... so elected is the valuation date for purposes of determining the interest rate and mortality tables... determining the interest rate and mortality tables. The present value of an annuity is computed under § 20...

26 CFR 1.664-2 - Charitable remainder annuity trust.

Code of Federal Regulations, 2013 CFR

2013-04-01

... children living at his death. (ii) Power to alter amount paid to recipients. A trust is not a charitable... so elected is the valuation date for purposes of determining the interest rate and mortality tables... determining the interest rate and mortality tables. The present value of an annuity is computed under § 20...

26 CFR 1.664-2 - Charitable remainder annuity trust.

Code of Federal Regulations, 2011 CFR

2011-04-01

... children living at his death. (ii) Power to alter amount paid to recipients. A trust is not a charitable... so elected is the valuation date for purposes of determining the interest rate and mortality tables... determining the interest rate and mortality tables. The present value of an annuity is computed under § 20...

26 CFR 1.664-2 - Charitable remainder annuity trust.

Code of Federal Regulations, 2014 CFR

2014-04-01

... children living at his death. (ii) Power to alter amount paid to recipients. A trust is not a charitable... so elected is the valuation date for purposes of determining the interest rate and mortality tables... determining the interest rate and mortality tables. The present value of an annuity is computed under § 20...

A Comparative Analysis of Educational Donors in the Netherlands

ERIC Educational Resources Information Center

James, Russell N., III; Wiepking, Pamala

2008-01-01

Using data from 1,373 households participating in the 2005 Giving in the Netherlands Panel Survey, this paper examines the characteristics of educational donors in comparison with other types of charitable donors and with nondonors. Charitable giving is quite common in the Netherlands, but there is no established higher education advancement…

78 FR 31454 - Community Health Needs Assessments for Charitable Hospitals; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2013-05-24

... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 53 [REG-106499-12] RIN 1545-BL30 Community Health Needs Assessments for Charitable Hospitals; Correction Correction In proposed rule document 2013-12013, appearing on pages 29628- 29629 in the issue of Tuesday, May 21, 2013, make...

Report of the Special Task Force to Study Not-for-Profit Hospitals and Unsponsored Charity Care.

PubMed

Anderson, R J; Milburn, L T

1990-04-01

Texas not-for-profit hospitals recently received intense scrutiny regarding their involvement in charity-related contributions when Texas Attorney General Jim Mattox formed the Task Force to Study Not-for-Profit Hospitals and Unsponsored Charity Care. This article details the task force's recommendations concerning charity care obligations of Texas not-for-profit hospitals. Setting the stage for these recommendations was a broad definition of charitable services that included costs for delivering services to indigents and for providing community services to fulfill the hospital's charitable, religious, educational, research, or eleemosynary purposes. The task force unanimously agreed that a mandated level of charity care was incongruent with the hospitals' individual missions and specific community needs, but they supported the formation of standard accounting procedures for charitable services and the voluntary submission of their mission statements to the attorney general of Texas. While the hospitals' role in providing charitable services is very important, the task force emphasized that the overall need for adequate financing and reimbursement of health care is a societal problem that needs specific state and federal actions.

Philanthro-metrics: Mining multi-million-dollar gifts

PubMed Central

2017-01-01

The Million Dollar List (MDL, online at http://www.milliondollarlist.org) is a compilation of publicly announced charitable donations of $1 million or more from across the United States since 2000; as of December 2016, the database contains close to 80,000 gifts made by U.S. individuals, corporations, foundations, and other grant-making nonprofit organizations. This paper discusses the unique value of the Million Dollar List and provides unique insights to key questions such as: How does distance affect giving? How do networks impact million-dollar-plus gifts? Understanding the geospatial and temporal dimensions of philanthropy can assist researchers and policymakers to better understand the role of private funding in innovation and discovery. Moreover, the results from the paper emphasize the importance of philanthropy for fueling research and development in science, the arts, environment, and health. The paper also includes the limitations of the presented analyses and promising future work. PMID:28552937

Philanthro-metrics: Mining multi-million-dollar gifts.

PubMed

Osili, Una O; Ackerman, Jacqueline; Kong, Chin Hua; Light, Robert P; Börner, Katy

2017-01-01

The Million Dollar List (MDL, online at http://www.milliondollarlist.org) is a compilation of publicly announced charitable donations of $1 million or more from across the United States since 2000; as of December 2016, the database contains close to 80,000 gifts made by U.S. individuals, corporations, foundations, and other grant-making nonprofit organizations. This paper discusses the unique value of the Million Dollar List and provides unique insights to key questions such as: How does distance affect giving? How do networks impact million-dollar-plus gifts? Understanding the geospatial and temporal dimensions of philanthropy can assist researchers and policymakers to better understand the role of private funding in innovation and discovery. Moreover, the results from the paper emphasize the importance of philanthropy for fueling research and development in science, the arts, environment, and health. The paper also includes the limitations of the presented analyses and promising future work.

The US Network of Pediatric Multiple Sclerosis Centers: Development, Progress, and Next Steps.

PubMed

Casper, T Charles; Rose, John W; Roalstad, Shelly; Waubant, Emmanuelle; Aaen, Gregory; Belman, Anita; Chitnis, Tanuja; Gorman, Mark; Krupp, Lauren; Lotze, Timothy E; Ness, Jayne; Patterson, Marc; Rodriguez, Moses; Weinstock-Guttman, Bianca; Browning, Brittan; Graves, Jennifer; Tillema, Jan-Mendelt; Benson, Leslie; Harris, Yolanda

2015-09-01

Multiple sclerosis and other demyelinating diseases in the pediatric population have received an increasing level of attention by clinicians and researchers. The low incidence of these diseases in children creates a need for the involvement of multiple clinical centers in research efforts. The Network of Pediatric Multiple Sclerosis Centers was created initially in 2006 to improve the diagnosis and care of children with demyelinating diseases. In 2010, the Network shifted its focus to multicenter research while continuing to advance the care of patients. The Network has obtained support from the National Multiple Sclerosis Society, the Guthy-Jackson Charitable Foundation, and the National Institutes of Health. The Network will continue to serve as a platform for conducting impactful research in pediatric demyelinating diseases of the central nervous system. This article provides a description of the history and development, organization, mission, research priorities, current studies, and future plans of the Network. © The Author(s) 2014.

The US Network of Pediatric Multiple Sclerosis Centers: Development, Progress, and Next Steps

PubMed Central

Casper, T. Charles; Rose, John W.; Roalstad, Shelly; Waubant, Emmanuelle; Aaen, Gregory; Belman, Anita; Chitnis, Tanuja; Gorman, Mark; Krupp, Lauren; Lotze, Timothy E.; Ness, Jayne; Patterson, Marc; Rodriguez, Moses; Weinstock-Guttman, Bianca; Browning, Brittan; Graves, Jennifer; Tillema, Jan-Mendelt; Benson, Leslie; Harris, Yolanda

2014-01-01

Multiple sclerosis and other demyelinating diseases in the pediatric population have received an increasing level of attention by clinicians and researchers. The low incidence of these diseases in children creates a need for the involvement of multiple clinical centers in research efforts. The Network of Pediatric Multiple Sclerosis Centers was created initially in 2006 to improve the diagnosis and care of children with demyelinating diseases. In 2010, the Network shifted its focus to multicenter research while continuing to advance the care of patients. The Network has obtained support from the National Multiple Sclerosis Society, the Guthy-Jackson Charitable Foundation, and the National Institutes of Health. The Network will continue to serve as a platform for conducting impactful research in pediatric demyelinating diseases of the central nervous system. This article provides a description of the history and development, organization, mission, research priorities, current studies, and future plans of the Network. PMID:25270659

Benchmarking new frontiers in managed care pharmacy.

PubMed

Pigg, Cynthia; Cihak, Joan

2008-04-01

In 2006, the Foundation for Managed Care Pharmacy-a nonprofit charitable trust affiliated with the Academy of Managed Care Pharmacy-sponsored a survey that was conducted by The HSM Group, a national healthcare market research and consulting firm, and supported by an unrestricted grant from Merck & Co. The survey was repeated in 2007 and was designed to track the evolution of new healthcare trends, gauge the role of managed care pharmacy experts in these trends and the initiatives evolving from them, and disseminate that information to the various stakeholders of the industry. The authors examine the responses of 186 respondents from 71 national health plans, 54 pharmacy benefit management companies, as well as several hospitals, health systems, physician groups, or pharmacies. Survey findings highlight emerging trends in healthcare today and provide insight into the role of managed care pharmacy experts in today's healthcare environment, as well as other variables that may affect the future of the US healthcare delivery system.

Financial contributions to global surgery: an analysis of 160 international charitable organizations.

PubMed

Gutnik, Lily; Yamey, Gavin; Riviello, Robert; Meara, John G; Dare, Anna J; Shrime, Mark G

2016-01-01

The non-profit and volunteer sector has made notable contributions to delivering surgical services in low-and middle-income countries (LMICs). As an estimated 55 % of surgical care delivered in some LMICs is via charitable organizations; the financial contributions of this sector provides valuable insight into understanding financing priorities in global surgery. Databases of registered charitable organizations in five high-income nations (United States, United Kingdom, Canada, Australia, and New Zealand) were searched to identify organizations committed exclusively to surgery in LMICs and their financial data. For each organization, we categorized the surgical specialty and calculated revenues and expenditures. All foreign currency was converted to U.S. dollars based on historical yearly average conversion rates. All dollars were adjusted for inflation by converting to 2014 U.S. dollars. One hundred sixty organizations representing 15 specialties were identified. Adjusting for inflation, in 2014 U.S. dollars (US$), total aggregated revenue over the years 2008-2013 was $3·4 billion and total aggregated expenses were $3·1 billion. Twenty-eight ophthalmology organizations accounted for 45 % of revenue and 49 % of expenses. Fifteen cleft lip/palate organizations totaled 26 % of both revenue and expenses. The remaining 117 organizations, representing a variety of specialties, accounted for 29 % of revenue and 25 % of expenses. In comparison, from 2008 to 2013, charitable organizations provided nearly $27 billion for global health, meaning an estimated 11.5 % went towards surgery. Charitable organizations that exclusively provide surgery in LMICs primarily focus on elective surgeries, which cover many subspecialties, and often fill deep gaps in care. The largest funding flows are directed at ophthalmology, followed by cleft lip and palate surgery. Despite the number of contributing organizations, there is a clear need for improvement and increased transparency in tracking of funds to global surgery via charitable organizations.

Financial contribution to global surgery: an analysis of 160 international charitable organisations.

PubMed

Gutnik, Lily A; Yamey, Gavin; Dare, Anna J; Ramos, Margarita S; Riviello, Robert; Meara, John G; Shrime, Mark G

2015-04-27

The non-profit and volunteer sector provides substantial contributions to global health. Within the field of surgery, this sector has made notable service contributions in low-income and middle-income countries (LMICs) where access to surgical care is poor. Little is known about financing and funding flows to surgical care in LMICs from both domestic and international sources. Because an estimated 55% of surgical care delivered in LMICs is via charitable organisations, understanding the financial contributions of this sector could provide valuable insight into estimating funding flows and understanding financing priorities in global surgery. Between June, and September, 2014, we searched public online databases of registered charitable organisations in five high-income nations (the USA, the UK, Canada, Australia, and New Zealand) to identify organisations committed exclusively to surgical needs. Based on availability, the most current 5 years (2007-13) of financial data per organisation were collected. For each charitable organisation, we identified the type of surgical services provided. We examined revenues and expenditures for each organisation. 160 organisations representing 15 different surgical specialties were included in the analysis. Total aggregated revenue over the years 2008-2013 was US$3·3 billion. Total aggregated expenses for all 160 organisations amounted to US$3·0 billion. 28 ophthalmology organisations accounted for 45% of revenue and 49% of expenses. 15 cleft lip and palate organisations totalled 26% of both revenue and expenses. 19 organisations providing a mix of diverse surgical specialty services amounted to 14% of revenue and 16% of expenses. The remaining 15% of funds represented 12 specialties and 98 organisations. The US accounted for 77·7% of revenue and 80·8% of expenses. The UK accounted for 11·0% of revenue and 11·91% of expenses. Canada accounted for 1·85% of revenue and 2·01% of expenses. Australia and New Zealand accounted for 4·94% of revenue and 5·29% of expenses. Charitable organisations addressing surgical conditions primarily focus on elective surgical care and cover a broad range of subspecialties. The largest funding flows from charitable organisations are directed at ophthalmology, followed by cleft lip and palate surgery. However, there is a clear need for improved, transparent tracking of funds to global surgery via charitable organisations. None. Copyright © 2015 Elsevier Ltd. All rights reserved.

The Supply of and Demand for Charitable Donations to Higher Education. NBER Working Paper No. 18389

ERIC Educational Resources Information Center

Brown, Jeffrey R.; Dimmock, Stephen G.; Weisbenner, Scott

2012-01-01

Charitable donations are an important revenue source for many institutions of higher education. We explore how donations respond to economic and financial market shocks, accounting for both supply and demand channels through which these shocks operate. In panel data with fixed effects to control for unobservable differences across universities, we…

26 CFR 31.3306(c)(8)-1 - Services in employ of religious, charitable, educational, or certain other organizations exempt...

Code of Federal Regulations, 2010 CFR

2010-04-01

... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND... Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3306(c)(8)-1 Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax. (a) Services...

26 CFR 1.170A-13 - Recordkeeping and return requirements for deductions for charitable contributions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Recordkeeping and return requirements for deductions for charitable contributions. 1.170A-13 Section 1.170A-13 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Itemized Deductions for Individuals and Corporations (continued) §...

26 CFR 1.170A-13 - Recordkeeping and return requirements for deductions for charitable contributions.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Recordkeeping and return requirements for deductions for charitable contributions. 1.170A-13 Section 1.170A-13 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations ...

26 CFR 25.2523(g)-1 - Special rule for charitable remainder trusts.

Code of Federal Regulations, 2012 CFR

2012-04-01

.... 25.2523(g)-1 Section 25.2523(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE....2523(g)-1 Special rule for charitable remainder trusts. (a) In general. (1) With respect to gifts made... passing to the spouse qualifies for a marital deduction under section 2523(g) and the value of the...

26 CFR 25.2523(g)-1 - Special rule for charitable remainder trusts.

Code of Federal Regulations, 2013 CFR

2013-04-01

.... 25.2523(g)-1 Section 25.2523(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE....2523(g)-1 Special rule for charitable remainder trusts. (a) In general. (1) With respect to gifts made... passing to the spouse qualifies for a marital deduction under section 2523(g) and the value of the...

26 CFR 1.501(c)(3)-1 - Organizations organized and operated for religious, charitable, scientific, testing for public...

Code of Federal Regulations, 2012 CFR

2012-04-01

... of the fact that its articles may state that such organization is created for charitable purposes...). The fact that the actual operations of such an organization have been exclusively in furtherance of... been revoked before such date, the fact that such organization does not meet the organizational test...

Legal Problems of Religious and Private Schools. Third Edition. NOLPE Monograph Series, No. 53.

ERIC Educational Resources Information Center

Mawdsley, Ralph D.

The almost universal doctrine of charitable immunity was traditionally justified at one time because of the altruistic nature of charities. The reasons for abolition of charitable immunity in most states have generally been two-fold: (1) charities are no longer low-budget, marginal operations; (2) the risk of crippling verdicts can be minimized…

Make a Difference in 2015 through the Combined Federal Campaign | Poster

Cancer.gov

By Andrea Frydl, Contributing Writer With the holiday season comes the generous holiday giving spirit. All federal employees are encouraged to give to the Combined Federal Campaign (CFC), the only authorized solicitation of federal employees in their workplace on behalf of approved charitable organizations. The CFC coordinates the fund-raising efforts of various charitable

75 FR 74770 - Final Treasury Decision; Comment Request for Regulation Project [127391-07], (TD 9403 Final)

Federal Register 2010, 2011, 2012, 2013, 2014

2010-12-01

... Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting... Effect of Unrelated Business Taxable Income on Charitable Remainder Trusts. DATES: Written comments... Unrelated Business Taxable Income on Charitable Remainder Trusts. OMB Number: 1545-2101. Regulation Project...

Pardon Me, But...Your Zeal Is Showing: Measuring Institutional Commitment to the Annuity and Charitable Trust Development Program.

ERIC Educational Resources Information Center

Dunseth, William B.

1979-01-01

Private giving through gift annuities, charitable remainder trusts, and bequests is discussed. A commitment of trustees and administrators by allocating adequate money and staff is necessary. The kinds of institutional commitments that a program administrator should insist on are outlined, along with a statement of policies and guidelines. (MLW)

Guide to the Administration of Charitable Remainder Trusts. Third Edition.

ERIC Educational Resources Information Center

Clark, David W.; And Others

This is the third edition of a workbook prepared as a kind of primer for those responsible for the administration of charitable remainder trusts in accordance with the Tax Reform Act of 1969. The topics covered include: trust administration in general; pooled income fund; unitrust; annuity trust; gift annuity; short term income (lead) trust; gift…

26 CFR 1.170A-10 - Charitable contributions carryovers of individuals.

Code of Federal Regulations, 2010 CFR

2010-04-01

... succeeding taxable years in order of time. Since 30 percent of their contribution base for 1971 ($12,000... years 12,000 8,000 20,000 (b) The joint excess charitable contribution of $20,000 is to be treated as... contributions made during a taxable year in excess of the applicable percentage limitation even though the...

26 CFR 1.643(a)-8 - Certain distributions by charitable remainder trusts.

Code of Federal Regulations, 2012 CFR

2012-04-01

...: Example 1. Deemed sale by trust. Donor contributes stock having a fair market value of $2 million to a charitable remainder unitrust with a unitrust amount of 50 percent of the net fair market value of the trust... the present value of the remainder interest passing to charity, the trust will not be treated as...

The Role of Institutional Relations with Alumni Major Donors in Evangelical Higher Education

ERIC Educational Resources Information Center

Gardner, Brian J.

2010-01-01

American higher education has never been more expensive. Its continued excellence and accessibility depends even more today on charitable subsidy. As previous beneficiaries of that charitable subsidy, alumni are the most logical benefactor of its sustenance. The relatively few alumni who can give most generously make the difference in the success…

Neural responses to taxation and voluntary giving reveal motives for charitable donations.

PubMed

Harbaugh, William T; Mayr, Ulrich; Burghart, Daniel R

2007-06-15

Civil societies function because people pay taxes and make charitable contributions to provide public goods. One possible motive for charitable contributions, called "pure altruism," is satisfied by increases in the public good no matter the source or intent. Another possible motive, "warm glow," is only fulfilled by an individual's own voluntary donations. Consistent with pure altruism, we find that even mandatory, tax-like transfers to a charity elicit neural activity in areas linked to reward processing. Moreover, neural responses to the charity's financial gains predict voluntary giving. However, consistent with warm glow, neural activity further increases when people make transfers voluntarily. Both pure altruism and warm-glow motives appear to determine the hedonic consequences of financial transfers to the public good.

Target community foundations to fund family planning.

PubMed

1994-04-01

Practical advice was given on how to secure funding for privately sponsored US family planning programs in local communities. The first step is in identifying community foundations that are directly involved in social service delivery in the local area. For example, Norplant kits were made available to low-income women through a grant from the Baltimore-based Abell Foundation. Another example is that local funds were used to produce a Norplant video, which was needed for outreach programs and for explaining the pros and cons of Norplant use. The short video was designed for multiple audiences, even though it was locally produced and funded in Baltimore. Sometimes the health department can create a consortium of providers for applying for a group grant. The Foundation Center in New York provides information on foundations, including state-by-state analysis of foundations and family planning funded projects. The Foundation Directory and Grants Index publishes by subject a list of foundations funding such areas. These publications are available in network or local libraries. Background information needs to be obtained on the guidelines required for applying for a specific foundation's grant; guidelines may vary widely between foundations and have strict or loose restrictions on form and substance. An important initial step is writing a very brief synthesis of your proposal (2 pages), if there is no prior knowledge of the receptivity of the foundation to the proposed program. If the project is within the scope of the foundation, a larger formal proposal is the next step. Foundations want to see well through out projects, budgeted carefully, with evaluation components. Examples of successful projects conducted elsewhere are good testimonials to the potential success of the proposed venture. Cultural acceptance in the community, pilot projects replicable in other areas, and target populations are important considerations to be included in the proposal.

26 CFR 31.3121(b)(8)-2 - Services in employ of religious, charitable, educational, or certain other organizations exempt...

Code of Federal Regulations, 2010 CFR

2010-04-01

..., educational, or certain other organizations exempt from income tax. 31.3121(b)(8)-2 Section 31.3121(b)(8)-2... COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance... employ of religious, charitable, educational, or certain other organizations exempt from income tax. (a...

26 CFR 1.642(c)-1 - Unlimited deduction for amounts paid for a charitable purpose.

Code of Federal Regulations, 2010 CFR

2010-04-01

... the election was made, (iii) The office of the district director, or the service center, where the....642(c)-1 Unlimited deduction for amounts paid for a charitable purpose. (a) In general. (1) Any part... election, to a related estate, as defined under § 1.645-1(b), for the amount so paid. (2) In determining...

Do Joint Fighter Programs Save Money? Technical Appendixes on Methodology

DTIC Science & Technology

2013-01-01

Bookstore Make a charitable contribution Limited Electronic Distribution Rights This document and trademark(s) contained herein are protected by...research clients and sponsors. Support RAND—make a tax-deductible charitable contribution at www.rand.org/giving/contribute.html R® is a registered...Evidence, Organisation for Economic Co-Operation and Development, Economics Department Working Paper 317, January 17, 2002. Anderson, Fred, Northrop

Do Joint Fighter Programs Save Money?

DTIC Science & Technology

2013-01-01

Reports & Bookstore Make a charitable contribution Limited Electronic Distribution Rights This document and trademark(s) contained herein are protected by...reflect the opinions of its research clients and sponsors. Support RAND—make a tax-deductible charitable contribution at www.rand.org/giving...Ahn, Sanghoon, Competition, Innovation and Productivity Growth: A Review of Theory and Evidence, Paris: Organisation for Economic Co-Operation and

Remainder Gifts Under the Tax Reform Act of 1969: A Post-Final Regulation Outline, With Forms

ERIC Educational Resources Information Center

Myers, John Holt

1973-01-01

Reviews the Tax Reform Act of 1969 with regard to income, estate, or gift tax deductions available for the gift or bequest of a remainder interest. Compares the various types of deductible charitable remainder gifts. Legal forms are included for pooled income fund trusts and for charitable remainder annuity trust gifts and unitrust gifts. (JT)

26 CFR 26.2642-3 - Special rule for charitable lead annuity trusts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Special rule for charitable lead annuity trusts. 26.2642-3 Section 26.2642-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2642-3 Special rule for...

26 CFR 1.501(c)(3)-1 - Organizations organized and operated for religious, charitable, scientific, testing for public...

Code of Federal Regulations, 2013 CFR

2013-04-01

... religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals. 1.501(c)(3)-1 Section 1.501(c)(3)-1 Internal Revenue INTERNAL..., scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to...

26 CFR 1.501(c)(3)-1 - Organizations organized and operated for religious, charitable, scientific, testing for public...

Code of Federal Regulations, 2014 CFR

2014-04-01

... religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals. 1.501(c)(3)-1 Section 1.501(c)(3)-1 Internal Revenue INTERNAL..., scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to...

26 CFR 1.501(c)(3)-1 - Organizations organized and operated for religious, charitable, scientific, testing for public...

Code of Federal Regulations, 2011 CFR

2011-04-01

... religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals. 1.501(c)(3)-1 Section 1.501(c)(3)-1 Internal Revenue INTERNAL..., scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to...

No association of smoke-free ordinances with profits from bingo and charitable games in Massachusetts.

PubMed

Glantz, S A; Wilson-Loots, R

2003-12-01

Because it is widely played, claims that smoking restrictions will adversely affect bingo games is used as an argument against these policies. We used publicly available data from Massachusetts to assess the impact of 100% smoke-free ordinances on profits from bingo and other gambling sponsored by charitable organisations between 1985 and 2001. We conducted two analyses: (1) a general linear model implementation of a time series analysis with net profits (adjusted to 2001 dollars) as the dependent variable, and community (as a fixed effect), year, lagged net profits, and the length of time the ordinance had been in force as the independent variables; (2) multiple linear regression of total state profits against time, lagged profits, and the percentage of the entire state population in communities that allow charitable gaming but prohibit smoking. The general linear model analysis of data from individual communities showed that, while adjusted profits fell over time, this effect was not related to the presence of an ordinance. The analysis in terms of the fraction of the population living in communities with ordinances yielded the same result. Policymakers can implement smoke-free policies without concern that these policies will affect charitable gaming.

The Common Law Power of the Legislature: Insurer Conversions and Charitable Funds

PubMed Central

Horwitz, Jill R; Fremont-Smith, Marion R

2005-01-01

New York's Empire Blue Cross and Blue Shield conversion from nonprofit to for-profit form has considerable legal significance. Three aspects of the conversion make the case unique: the role of the state legislature in directing the disposition of the conversion assets, the fact that it made itself the primary beneficiary of those assets, and the actions of the state attorney general defending the state rather than the public interest in the charitable assets. Drawing on several centuries of common law rejecting the legislative power to direct the disposition of charitable funds, this article argues that the legislature lacked power to control the conversion and direct the disposition of its proceeds and that its actions not only undermined the nonprofit form but also raised constitutional concerns. PMID:15960770

Shared social responsibility: a field experiment in pay-what-you-want pricing and charitable giving.

PubMed

Gneezy, Ayelet; Gneezy, Uri; Nelson, Leif D; Brown, Amber

2010-07-16

A field experiment (N = 113,047 participants) manipulated two factors in the sale of souvenir photos. First, some customers saw a traditional fixed price, whereas others could pay what they wanted (including $0). Second, approximately half of the customers saw a variation in which half of the revenue went to charity. At a standard fixed price, the charitable component only slightly increased demand, as similar studies have also found. However, when participants could pay what they wanted, the same charitable component created a treatment that was substantially more profitable. Switching from corporate social responsibility to what we term shared social responsibility works in part because customized contributions allow customers to directly express social welfare concerns through the purchasing of material goods.

[São Pedro de Alcântara Charity Hospital: assistance and healthcare in Goiás during the nineteenth century].

PubMed

De Magalhães, Sônia Maria

2004-01-01

A lay institution founded in the city of Goiás in 1825, the São Pedro de Alcântara Charity Hospital was fruit of an initiative by an influential local group that recognized a social evil: the lack of assistance for the destitute and ill. Within the realm of social assistance, the hospital adopted charitable Christian roles and principles, providing aid to the mentally ill, the imprisoned, and the infirm and needy in general. After inauguration of the public cemetery, it also buried indigents at no cost.

CVS All Kids Can: CVS/Pharmacy Charitable Trust and CVS/Pharmacy Create Program that Supports Children with Special Needs

ERIC Educational Resources Information Center

Exceptional Parent, 2006

2006-01-01

This article briefly describes CVS All Kids Can, a program launched by CVS/Pharmacy Charitable Trust and CVS/Pharmacy designed to make life easier for children with special needs. CVS is America's largest retail pharmacy, operating more than 5,400 retail and specialty pharmacy stores in 36 states and the District of Columbia. Through this…

Bridging the Ends and Means of the Responsibility to Protect: An Opportunity for U.S. Leadership

DTIC Science & Technology

2012-06-01

territory; (ix) Intentionally directing attacks against buildings dedicated to religion, education, art , science or charitable purposes, historic...objects under the international law of armed conflict; (iv) Intentionally directing attacks against buildings dedicated to religion, education, art ... science or charitable purposes, historic monuments, hospitals and places where the sick and wounded are collected, provided they are not military

26 CFR 20.2056(b)-8 - Special rule for charitable remainder trusts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Special rule for charitable remainder trusts. 20.2056(b)-8 Section 20.2056(b)-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20.2056(b)-8 Special rule for...

26 CFR 1.681(a)-2 - Limitation on charitable contributions deduction of trusts with trade or business income.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Limitation on charitable contributions deduction of trusts with trade or business income. 1.681(a)-2 Section 1.681(a)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Miscellaneous § 1.681(a)-2 Limitation on...

26 CFR 1.681(a)-2 - Limitation on charitable contributions deduction of trusts with trade or business income.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Limitation on charitable contributions deduction of trusts with trade or business income. 1.681(a)-2 Section 1.681(a)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Miscellaneous § 1.681(a)-2 Limitation on...

Transforming a family medicine center and residency program into a federally qualified health center.

PubMed

Cousineau, Michael R; Flores, Hector; Cheng, Scott; Gates, Jerry D; Douglas, James H; Clute, Gerald B; Coan, Carl E

2013-05-01

The authors describe a family medicine center before and after a merger between the Keck School of Medicine of the University of Southern California, the California Hospital Medical Center, and the Eisner Pediatric and Family Medical Center in 2012. The merger provided new opportunities to stabilize the financial base of a clinical practice struggling financially and to enhance the training of residents and other health professionals in primary care, which motivated the partners to consider this new model. After 18 months of negotiations, they were able to convert the family medicine center and residency program into a new federally qualified health center. The benefits to this new model include an increase in both patient volume and the quality of education, supporting residency accreditation; a greater number of residents from U.S. medical schools; enhanced education and preparation of primary care physicians for practice in medically underserved communities; enhanced reimbursements and new opportunities for state, local, and federal grants; and quality improvement and new information technology. The partners overcame academic, administrative, legal, and regulatory obstacles, communication barriers, and differences in culture and expectations to achieve this merger. Keys to their success include the commitment of the leaders at the three institutions to the goals of the merger, a dedicated project manager and consultants, opportunities for new revenue sources and reimbursements, and support from a pioneering charitable foundation. The authors conclude by discussing the implications of using community health centers as the focal point for training primary care clinicians and addressing workforce shortages.

Review article: safety aspects of anesthesia in under-resourced locations.

PubMed

Enright, Angela

2013-02-01

Improving patient safety during anesthesia and surgery is the focus of much effort worldwide. Major advances have occurred since the 1980s, especially in economically advantaged areas. This paper is a review of some of the challenges that face those who work in resource-poor areas of the world. There is a shortage of trained anesthesia providers, both physician and non-physician, and this is particularly acute outside urban areas. Anesthesia is still sometimes delivered by unqualified people, which results in expected high rates of morbidity and mortality. Residency training programs in low-income countries ought to increase their output as anesthesiologists must be available to supervise non-physician providers. All groups require continuing medical education. In addition, increased efforts are needed to recruit trainees into the specialty of anesthesia and to retain them locally. There is a well-recognized shortage of resources for anesthesia. Consequently, concerted efforts are necessary to ensure reliable supplies of drugs, and attention should be paid to the procurement of anesthesia equipment appropriate for the location. Biomedical support must also be developed. Lifebox is a charitable foundation dedicated to supplying pulse oximeters to low- and middle-income countries. Adoption of the World Health Organization's Surgical Safety Checklist could further reduce morbidity and mortality. Much time, effort, planning, and resources are required to ensure that anesthesia in low-income areas can reach internationally accepted standards. Such investment in anesthesia would result in wider access to surgical and obstetrical care, and the quality and safety of that care would be much improved.

Charitable Estate Planning and Subsequent Wealth Accumulation: Why Percentage Gifts May Be Worth More than We Thought

ERIC Educational Resources Information Center

James, Russell N., III

2010-01-01

Educational institutions receive a disproportionately large share of their gift income from estates. Charitable estate plans often donate a share of the total estate, rather than a specific dollar amount. The value of this type of planned gift depends not only on the value of the estate at the time the plan is signed, but also on the individual's…

Charitable Giving to Universities in Australia and New Zealand Survey: Findings from Data Collected from 24 Universities in Australia and New Zealand for 2013, 2014 and 2015

ERIC Educational Resources Information Center

Council for Advancement and Support of Education, 2016

2016-01-01

The Charitable Giving to Universities in Australia and New Zealand Survey collects detailed information about fundraising and donors to measure the philanthropic performance of higher education institutions. It also provides an estimate of the overall impact of philanthropy on the higher education sector. This survey of philanthropic giving uses…

No association of smoke-free ordinances with profits from bingo and charitable games in Massachusetts

PubMed Central

Glantz, S; Wilson-Loots, R

2003-01-01

Background: Because it is widely played, claims that smoking restrictions will adversely affect bingo games is used as an argument against these policies. We used publicly available data from Massachusetts to assess the impact of 100% smoke-free ordinances on profits from bingo and other gambling sponsored by charitable organisations between 1985 and 2001. Methods: We conducted two analyses: (1) a general linear model implementation of a time series analysis with net profits (adjusted to 2001 dollars) as the dependent variable, and community (as a fixed effect), year, lagged net profits, and the length of time the ordinance had been in force as the independent variables; (2) multiple linear regression of total state profits against time, lagged profits, and the percentage of the entire state population in communities that allow charitable gaming but prohibit smoking. Results: The general linear model analysis of data from individual communities showed that, while adjusted profits fell over time, this effect was not related to the presence of an ordinance. The analysis in terms of the fraction of the population living in communities with ordinances yielded the same result. Conclusion: Policymakers can implement smoke-free policies without concern that these policies will affect charitable gaming. PMID:14660778

The Intergenerational Transmission of Generosity

PubMed Central

Wilhelm, Mark O.; Brown, Eleanor; Rooney, Patrick M.; Steinberg, Richard

2008-01-01

This paper estimates the correlation between the generosity of parents and the generosity of their adult children using regression models of adult children’s charitable giving. New charitable giving data are collected in the Panel Study of Income Dynamics and used to estimate the regression models. The regression models are estimated using a wide variety of techniques and specification tests, and the strength of the intergenerational giving correlations are compared with intergenerational correlations in income, wealth, and consumption expenditure from the same sample using the same set of controls. We find the religious giving of parents and children to be strongly correlated, as strongly correlated as are their income and wealth. The correlation in the secular giving (e.g., giving to the United Way, educational institutions, for poverty relief) of parents and children is smaller, similar in magnitude to the intergenerational correlation in consumption. Parents’ religious giving is positively associated with children’s secular giving, but in a more limited sense. Overall, the results are consistent with generosity emerging at least in part from the influence of parental charitable behavior. In contrast to intergenerational models in which parental generosity towards their children can undo government transfer policy (Ricardian equivalence), these results suggest that parental generosity towards charitable organizations might reinforce government policies, such as tax incentives aimed at encouraging voluntary transfers. PMID:19802345

Family Structure and Income During the Stages of Childhood and Subsequent Prosocial Behavior in Young Adulthood

PubMed Central

Bandy, Robert; Ottoni-Wilhelm, Mark

2012-01-01

This study investigated whether family structure transition and low income are risk factors in the development of prosocial behavior. Models of young adults’ prosocial behavior – charitable giving and volunteering – were estimated as functions of their family structure and income during the stages of childhood. Participants were a representative sample of 1,011 American young adults. In the full sample, family structure transition during adolescence was negatively associated with subsequent charitable giving in young adulthood. Low income during adolescence was negatively associated with both giving and volunteering in young adulthood. European-American young men also exhibited a negative association between family structure transition during adolescence and subsequent volunteering. The results did not seem to describe African-American young adults. Keeping this qualification in mind, the results suggest that adolescence is a sensitive stage in the development of charitable giving and volunteering. PMID:22414561

Ambulatory surgery center joint ventures involving tax-exempt entities.

PubMed

Becker, S; Pristave, R J; McConnell, W

1999-01-01

This article provides an overview of the tax-exempt related issues for ambulatory surgery center joint ventures involving tax-exempt entities. The article analyzes the key points of analysis of the guidance released by the IRS, in particular General Counsel Memorandum 39862, Revenue Ruling 98-15, and Redlands Surgical Services v. Commissioner of the Internal Revenue Service. These key points include whether the venture results in private inurement to insiders and whether the venture furthers the charitable purposes of the tax-exempt entity. The article also provides practical guidance to analyze the documents and structure of the joint venture to ensure compliance with the IRS guidance. These practical considerations include, among other things, whether the charitable purposes of the tax-exempt entity are clearly expressed in the documents and whether the tax-exempt entity has sufficient control over the joint venture to ensure the charitable purposes are being adhered to.

Human fronto-mesolimbic networks guide decisions about charitable donation.

PubMed

Moll, Jorge; Krueger, Frank; Zahn, Roland; Pardini, Matteo; de Oliveira-Souza, Ricardo; Grafman, Jordan

2006-10-17

Humans often sacrifice material benefits to endorse or to oppose societal causes based on moral beliefs. Charitable donation behavior, which has been the target of recent experimental economics studies, is an outstanding contemporary manifestation of this ability. Yet the neural bases of this unique aspect of human altruism, which extends beyond interpersonal interactions, remain obscure. In this article, we use functional magnetic resonance imaging while participants anonymously donated to or opposed real charitable organizations related to major societal causes. We show that the mesolimbic reward system is engaged by donations in the same way as when monetary rewards are obtained. Furthermore, medial orbitofrontal-subgenual and lateral orbitofrontal areas, which also play key roles in more primitive mechanisms of social attachment and aversion, specifically mediate decisions to donate or to oppose societal causes. Remarkably, more anterior sectors of the prefrontal cortex are distinctively recruited when altruistic choices prevail over selfish material interests.

The Clinical Research Landscape in Rhode Island.

PubMed

Mao, George; Ramratnam, Bharat

2017-01-06

To present an overview of clinical research activity and the state of medical research funding in Rhode Island. We utilized clinicaltrials.gov registry to profile clinical studies between 2011 to 2016. NIH RePORT and other federal databases were used to extract information on levels of federal funding. Previously published hospital financial reports were reviewed for data on hospital-specific total external research funding. During 2011-2016, 1651 clinical studies were registered in clinicaltrials.gov. Nearly a third of all clinical studies were in oncology (21%) and cardiovascular diseases (10%). Alzheimer's dementia, breast cancer, HIV, and hepatitis C accounted for nearly 17% of all clinical trials. Seventy-five percent (75%) of clinical trials in RI were conducted in hospitals affiliated with Lifespan or Care New England. Financial support for clinical trials largely came from industry (60%) with 23% being supported by the National Institutes of Health (NIH). The rest are funded by nonprofit organizations, charitable foundations, educational institutions, and unlisted concerns. [Full article available at http://rimed.org/rimedicaljournal-2017-01.asp].

Pay-to-participate funding schemes in human cell and tissue clinical studies.

PubMed

Sipp, Douglas

2012-11-01

Funding support for clinical research is traditionally obtained from any of several sources, including government agencies, industry, not-for-profit foundations, philanthropies and charitable and advocacy organizations. In recent history, there have also been a limited number of cases in which clinical research programs were established in which funding was provided directly by patients in turn for the ability to participate as nonrandomized subjects. This approach to clinical research funding, which I refer to here as the 'pay-to-participate' model, has been both criticized and rationalized on ethical grounds, with reference to its implications for issues, including equipoise, therapeutic misconception, justice, autonomy and risk-benefit balance. Discussion of the scientific implications of this funding scheme, however, has been more limited. I will briefly review the history of the pay-to-participate model in the context of experimental cell and tissue treatments to date and highlight the many ethical and, particularly, scientific challenges that unavoidably confound this approach to the funding and conduct of clinical research.

Assessing the validity of self-reported community benefit expenditures: evidence from not-for-profit hospitals in California.

PubMed

Rauscher, Simone; Vyzas, Mark

2012-01-01

In its revised Form 990 Schedule H, the Internal Revenue Service requires not-for-profit hospitals to provide detailed financial information on their community benefits, yet no standardized reporting guidelines exist for how these activities should be quantified. As a result, little is known currently about whether a hospital's self-reported community benefit expenditures provide an accurate picture of its commitment to serving the community. To assess the validity of hospitals' self-reported community benefit expenditures. Data for this study came from California hospitals. Self-reported community benefit expenditures were derived from hospitals' annual community benefit reports for the year 2009. Bivariate correlation analysis was used to compare self-reported expenditures to a set of indicators of hospitals' charitable activity. Of the 218 private, not-for-profit California hospitals that were required to submit community benefit reports for 2009, 91 (42%) provided sufficient information for our analysis. California hospitals' self-reported community benefit expenditures were strongly correlated with indicators of charitable activity. Hospitals that reported higher community benefit expenditures engaged in more charitable activities than hospitals that reported lower levels of community benefit spending. Expenditure information from California hospitals' community benefit reports was found to be a valid indicator of charitable activity. Self-reported community benefit spending may thus provide a fairly accurate picture of a hospital's commitment to serving its community, despite the lack of standardized reporting guidelines.

Hospital charitable lotteries: taking a gamble on systems thinking.

PubMed

Reynolds, Jennifer

2013-12-01

The presence of lotteries can be witnessed worldwide. Charitable lotteries are often portrayed as 'good works', and recently, hospitals have utilized them as a popular fundraising vehicle to raise necessary funds to help achieve organizational goals and objectives. Research indicates that lotteries contribute to gambling-related harms; however, research into charitable lotteries has been underdeveloped. Both the gambling and the health care industries are complex and evolving, consisting of many interacting stakeholders with often different and competing interests. This article seeks to present systems thinking as a conceptual framework to help fill the gap in understanding the use of gambling within hospitals and its possible benefits and unforeseen negative consequences. Addressing the gap in knowledge is important to help inform decision making aimed at reducing gambling-related harms. This article proposes how the school of systems thinking, specifically framing hospitals as complex adaptive systems and system dynamics modelling, can be utilized to understand the policy implications of the adoption of lotteries as a revenue source for hospitals. Hospitals have a duty to care, inform and protect. Hospital charitable lotteries have become big business; however, its incorporation into critical funding strategies needs to be carefully understood. Systems thinking theory and methodologies provide an integrated approach to examine this dynamic and evolving fundraising initiative. Findings from this article can inform the development of action strategies, including policy development at multiple levels. © 2013 John Wiley & Sons Ltd.

Charitable Giving for HIV and AIDS: Results from a Canadian National Survey

PubMed Central

Allman, Dan; Calzavara, Liviana; Worthington, Catherine; Tyndall, Mark; Adrien, Alix; Walters, Melissa; White, Samantha; Jones, Marcella K.

2014-01-01

Background For the first time, a national survey of adults in Canada posed questions on charitable giving for HIV and AIDS. The objective of this analysis was to explore the behaviour and attitudes of this population in terms of charitable giving. Methods In 2011, individuals in Canada 16 years of age or older were recruited for a survey from an online panel supplemented by random digit dial telephone interviewing. The margin of error was +/−2.1 percentage points (95%). Chi-square tests were used to detect bivariate associations. A multivariate logistic regression model was fit to compare those who had donated to HIV and AIDS in the past 12 months with those who had donated to other disease or illness charities. Results 2,139 participated. 82.5% had donated to a charitable cause in the past 12 months. 22.2% had ever donated to HIV and AIDS, with 7.8% doing so in the past 12 months. Individuals who had donated to HIV and AIDS versus other disease or illness charities tended to be younger (p<0.05), single (p<0.005), more highly educated (p<0.001) and to self-identify as a member of a sexual minority group (p<0.001). Multivariate analysis revealed individuals who self-identified as a member of a sexual minority group were significantly much more likely to have donated to HIV and AIDS than to other disease or illness charities in the past 12 months (OR, 7.73; p<0.001; CI 4.32–13.88). Discussion Despite a generally philanthropic orientation, relatively few respondents had ever been involved in charitable giving for HIV and AIDS. Those who had could be understood relationally as individuals at closer social proximity to HIV and AIDS such as members of sexual minority groups. PMID:25153827

The heart of the story: peripheral physiology during narrative exposure predicts charitable giving.

PubMed

Barraza, Jorge A; Alexander, Veronika; Beavin, Laura E; Terris, Elizabeth T; Zak, Paul J

2015-02-01

Emotionally laden narratives are often used as persuasive appeals by charitable organizations. Physiological responses to a narrative may explain why some people respond to an appeal while others do not. In this study we tested whether autonomic and hormonal activity during a narrative predict subsequent narrative influence via charitable giving. Participants viewed a brief story of a father's experience with his 2-year-old son who has terminal cancer. After the story, participants were presented with an opportunity to donate some of their study earnings to a related charity. Measures derived from cardiac and electrodermal activity, including HF-HRV, significantly predicted donor status. Time-series GARCH models of physiology during the narrative further differentiated donors from non-donors. Moreover, cardiac activity and experienced concern were found to covary from moment-to-moment across the narrative. Our findings indicate that the physiological response to a stimulus, herein a narrative, can predict influence as indexed by stimulus-related behavior. Copyright © 2015 Elsevier B.V. All rights reserved.

Non-traditional approaches to teaching GPS online

NASA Astrophysics Data System (ADS)

Matias, A.; Wolf, D. F., II

2009-12-01

Students are increasingly turning to the web for quality education that fits into their lives. Nonetheless, online learning brings challenges as well as a fresh opportunity for exploring pedagogical practices not present on traditional higher education programs, particularly in the sciences. A team of two dozen Empire State College-State University of New York instructional designers, faculty, and other staff are working on making science relevant to non-majors who may initially have anxiety about general education science courses. One of these courses, GPS and the New Geography, focuses on how Global Positioning System (GPS) technology provides a base for inquiry and scientific discovery from a range of environmental issues with local, regional, and global scope. GPS and the New Geography is an introductory level course developed under a grant supported by the Charitable Leadership Foundation. Taking advantage of the proliferation of tools currently available for online learning management systems, we explore current trends in Web 2.0 applications to aggregate and leverage data to create a nontraditional, interactive learning environment. Using our best practices to promote on-line discussion and interaction, these tools help engage students and foster deep learning. During the 15-week term students learn through case studies, problem-based exercises, and the use of scientific data; thus, expanding their spatial literacy and gain experience using real spatial technology tools to enhance their understanding of real-world issues. In particular, we present how the use of Mapblogs an in-house developed blogging platform that uses GIS interplaying with GPS units, interactive data presentations, intuitive visual working environments, harnessing RSS feeds, and other nontraditional Web 2.0 technology has successfully promoted active learning in the virtual learning environment.

Exploring nutrition capacity in Australia's charitable food sector.

PubMed

Wingrove, Kate; Barbour, Liza; Palermo, Claire

2017-11-01

The primary aim of this study was to explore the capacity of community organisations within Australia's charitable food sector to provide nutritious food to people experiencing food insecurity. A secondary aim was to explore their capacity to provide food in an environment that encourages social interaction. This qualitative research used an exploratory case study design and was informed by a nutrition capacity framework. Participants were recruited through SecondBite, a not-for-profit food rescue organisation in Australia. Convenience sampling methods were used. Semi-structured interviews were conducted to explore the knowledge, attitudes and experiences of people actively involved in emergency food relief provision. Transcripts were thematically analysed using an open coding technique. Nine interviews were conducted. The majority of participants were female (n = 7, 77.8%) and worked or volunteered at organisations within Victoria (n = 7, 77.8%). Results suggest that the capacity for community organisations to provide nutritious food to their clients may be limited by resource availability more so than the nutrition-related knowledge and attitudes of staff members and volunteers. Australia's charitable food sector plays a vital role in addressing the short-term needs of people experiencing food insecurity. To ensure the food provided to people experiencing food insecurity is nutritious and provided in an environment that encourages social interaction, it appears that the charitable food sector requires additional resources. In order to reduce demand for emergency food relief, an integrated policy approach targeting the underlying determinants of food insecurity may be needed. © 2016 Dietitians Association of Australia.

Effects of compassion meditation on a psychological model of charitable donation.

PubMed

Ashar, Yoni K; Andrews-Hanna, Jessica R; Yarkoni, Tal; Sills, Jenifer; Halifax, Joan; Dimidjian, Sona; Wager, Tor D

2016-08-01

Compassion is critical for societal wellbeing. Yet, it remains unclear how specific thoughts and feelings motivate compassionate behavior, and we lack a scientific understanding of how to effectively cultivate compassion. Here, we conducted 2 studies designed to a) develop a psychological model predicting compassionate behavior, and b) test this model as a mediator of a Compassion Meditation (CM) intervention and identify the "active ingredients" of CM. In Study 1, we developed a model predicting compassionate behavior, operationalized as real-money charitable donation, from a linear combination of self-reported tenderness, personal distress, perceived blamelessness, and perceived instrumental value of helping with high cross-validated accuracy, r = .67, p < .0001. Perceived similarity to suffering others did not predict charitable donation when controlling for other feelings and attributions. In Study 2, a randomized controlled trial, we tested the Study 1 model as a mediator of CM and investigated active ingredients. We compared a smartphone-based CM program to 2 conditions-placebo oxytocin and a Familiarity intervention-to control for expectancy effects, demand characteristics, and familiarity effects. Relative to control conditions, CM increased charitable donations, and changes in the Study 1 model of feelings and attributions mediated this effect (pab = .002). The Familiarity intervention led to decreases in primary outcomes, while placebo oxytocin had no significant effects on primary outcomes. Overall, this work contributes a quantitative model of compassionate behavior, and informs our understanding of the change processes and intervention components of CM. (PsycINFO Database Record (c) 2016 APA, all rights reserved).

European Lung Foundation: from local to global.

PubMed

Powell, Pippa; Williams, Sîan; Smyth, Dan

2016-09-01

Although there are many patient organisations in Europe, this is not the case in all countries across the globe.Access to care is one of the main global issues highlighted by the European Lung Foundation International Patient Advisory Committee.The European Respiratory Society/European Lung Foundation Healthy Lungs for Life campaign can be used locally or globally to raise awareness of the risk factors for lung disease.Implementation science is a method that can be used to assess the feasibility of using research findings in routine healthcare in clinical settings in different parts of the world. To show how patient- and public-focussed initiatives and activities can be adapted and modified to be effective in local, national and international settings, and to provide specific examples of these from the European Lung Foundation.

Neurological complications of lumbar artificial disc replacement and comparison of clinical results with those related to lumbar arthrodesis in the literature: results of a multicenter, prospective, randomized investigational device exemption study of Charité intervertebral disc. Invited submission from the Joint Section Meeting on Disorders of the Spine and Peripheral Nerves, March 2004.

PubMed

Geisler, Fred H; Blumenthal, Scott L; Guyer, Richard D; McAfee, Paul C; Regan, John J; Johnson, J Patrick; Mullin, Bradford

2004-09-01

Arthrodesis is the gold standard for surgical treatment of lumbar degenerative disc disease (DDD). Solid fusion, however, can cause stress and increased motion in the segments adjacent to the fused level. This may initiate and/or accelerate the adjacent-segment disease process. Artificial discs are designed to restore and maintain normal motion of the lumbar intervertebral segment. Restoring and maintaining normal motion of the segment reduces stresses and loads on adjacent level segments. A US Food and Drug Administration Investigational Device Exemptions multicentered study of the Charité artificial disc was completed. The control group consisted of individuals who underwent anterior lumbar interbody fusion involving BAK cages and iliac crest bone graft. This is the first report of Class I data in which a lumbar artificial disc is compared with lumbar fusion. Of 304 individuals enrolled in the study, 205 were randomized to the Charité disc-treated group and 99 to the BAK fusion-treated (control) group. Neurological status was equivalent between the two groups at 6, 12, and 24 months postoperatively. The number of patients with major, minor, or other neurological complications was equivalent. There was a greater incidence of both major and minor complications in the BAK fusion group at 0 to 42 days postoperatively. Compared with data reported in the lumbar fusion literature, the Charité disc-treated patients had equivalent or better mean changes in visual analog scale and Oswestry Disability Index scores. The Charité artificial disc is safe and effective for the treatment of single-level lumbar DDD, resulting in no higher incidence of neurological complications compared with BAK-assisted fusion and leading to equivalent or better outcomes compared with those obtained in the control group and those reported in the lumbar fusion literature.

Using Mini-Grants as a Resource to Enrich Gifted Programs.

ERIC Educational Resources Information Center

Adderholdt-Elliott, Miriam; And Others

1990-01-01

Guidelines are offered for accessing local grant and foundation monies to fund special and innovative activities in gifted education programs. Descriptions of six projects funded by grants from local foundations demonstrate the variety of projects that can be funded. (JDD)

[The Unified National Health System and the third sector: Characterization of non-hospital facilities providing basic health care services in Belo Horizonte, Minas Gerais, Brazil].

PubMed

Canabrava, Claudia Marques; Andrade, Eli Iôla Gurgel; Janones, Fúlvio Alves; Alves, Thiago Andrade; Cherchiglia, Mariangela Leal

2007-01-01

In Brazil, nonprofit or charitable organizations are the oldest and most traditional and institutionalized form of relationship between the third sector and the state. Despite the historical importance of charitable hospital care, little research has been done on the participation of the nonprofit sector in basic health care in the country. This article identifies and describes non-hospital nonprofit facilities providing systematically organized basic health care in Belo Horizonte, Minas Gerais, Brazil, in 2004. The research focused on the facilities registered with the National Council on Social Work, using computer-assisted telephone and semi-structured interviews. Identification and description of these organizations showed that the charitable segment of the third sector conducts organized and systematic basic health care services but is not recognized by the Unified National Health System as a potential partner, even though it receives referrals from basic government services. The study showed spatial and temporal overlapping of government and third-sector services in the same target population.

Quantifying the Hurricane Risk to Offshore Wind Power (Invited)

NASA Astrophysics Data System (ADS)

Apt, J.; Rose, S.; Jaramillo, P.; Small, M.

2013-12-01

The U.S. Department of Energy has estimated that over 50 GW of offshore wind power will be required for the United States to generate 20% of its electricity from wind. Developers are actively planning offshore wind farms along the U.S. Atlantic and Gulf coasts and several leases have been signed for offshore sites. These planned projects are in areas that are sometimes struck by hurricanes. Whether that risk will grow as a result of climate change is uncertain. Recent years have seen an increase in hurricane activity in the Atlantic basin (1) and, all else being equal, warmer sea surface temperatures can be expected to lead to increased storm intensity. We have developed a method to estimate the catastrophe risk to offshore wind power using simulated hurricanes (2). In Texas, the most vulnerable region we studied, 10% of offshore wind power could be offline simultaneously due to hurricane damage with a 100-year return period and 6% could be destroyed in any 10-year period. Much of the hurricane risk to offshore wind turbines can be mitigated by designing turbines for higher maximum wind speeds, ensuring that turbine nacelles can turn quickly to track the wind direction even when grid power is lost, and building in areas with lower risk. 1. Iris Grossmann and M. Granger Morgan, "Tropical Cyclones, Climate Change, and Scientific Uncertainty: What do we know, what does it mean, and what should be done?," Climatic Change, 108, pp 543-579, 2011. 2. Carnegie Mellon Electricity Industry Center Working Paper CEIC-13-07, http://wpweb2.tepper.cmu.edu/electricity/papers/ceic-13-07.asp This work was supported in part by the EPA STAR fellowship program, a grant from the Alfred P. Sloan Foundation and EPRI to the Carnegie Mellon Electricity Industry Center, and by the Doris Duke Charitable Foundation, the R.K. Mellon Foundation and the Heinz Endowments for support of the RenewElec program at Carnegie Mellon University. This research was also supported in part by the Climate and Energy Decision Making (CEDM) center created through a cooperative agreement between the National Science Foundation (SES-0949710) and Carnegie Mellon University.

Quadruple Cone Coil with improved focality than Figure-8 coil in Transcranial Magnetic Stimulation

NASA Astrophysics Data System (ADS)

Rastogi, Priyam; Lee, Erik G.; Hadimani, Ravi L.; Jiles, David C.

Transcranial Magnetic Stimulation (TMS) is a non-invasive therapy which uses a time varying magnetic field to induce an electric field in the brain and to cause neuron depolarization. Magnetic coils play an important role in the TMS therapy since their coil geometry determines the focality and penetration's depth of the induced electric field in the brain. Quadruple Cone Coil (QCC) is a novel coil with an improved focality when compared to commercial Figure-8 coil. The results of this newly designed QCC coil are compared with the Figure-8 coil at two different positions of the head - vertex and dorsolateral prefrontal cortex, over the 50 anatomically realistic MRI derived head models. Parameters such as volume of stimulation, maximum electric, area of stimulation and location of maximum electric field are determined with the help of computer modelling of both coils. There is a decrease in volume of brain stimulated by 11.6 % and a modest improvement of 8 % in the location of maximum electric field due to QCC in comparison to the Figure-8 coil. The Carver Charitable Trust and The Galloway Foundation.

Biobanking trends, challenges, and opportunities.

PubMed

Mackenzie, Fiona

2014-01-01

To review the different interests and needs of industry and academic users of human biomaterials. A review of the current literature and interviews with involved parties. Questionnaires were e-mailed to assess current attitudes towards biobanking and opinions of trends and implications for the future. The organisations included commercial biobanks, charitable foundations, academic biobanks, and hospital sites. Biobanks have the potential to have a critical impact across several industrial sectors, and their future success will depend on satisfying the differing needs of each group. There is a growing need for greater collaboration between researchers and biobanks, and if the involvement of industry is not sought by biobanks to create conditions that support the effective use of resources, there is a risk that samples will not be collected or used to the best advantage. It is evident that industry can play a vital role in the innovation process of biobanking, both in terms of the collecting and processing methods and the nature of the disease and sample types collected. With this feedback, biobanks can be utilised effectively to advance research to the benefits of all to the best advantage.

Giving up sugar and the inequalities of abstinence.

PubMed

Throsby, Karen

2018-04-16

Sugar is increasingly supplanting fat as public enemy number one in public health campaigns, and calls for significant reductions in consumption have provided fertile ground for the proliferation of popular texts and services advocating sugar abstention. This article explores three modes of popular sugar abstention (evangelical, experimental and charitable). These vary in chronology, philosophy and the intensity of abstention, but all serve as sites of identity production and self-entrepreneurship for those able to advocate for, and engage with, them. The article argues that these abstention narratives are not only premised on the exercise of social privilege, but that they also necessarily reproduce and sediment those social hierarchies. This is achieved through a combination of nutritionism and healthism, dislocating sugar and its consumption from the vast social, economic and environmental inequalities within which both the consumption of sugar, and the act of giving it up, is made meaningful. (A virtual abstract of this paper can be found at: https://www.youtube.com/channel/UC_979cmCmR9rLrKuD7z0ycA). © 2018 Foundation for the Sociology of Health & Illness.

Food waste reduction practices in German food retail.

PubMed

Hermsdorf, David; Rombach, Meike; Bitsch, Vera

2017-01-01

The purpose of this paper is to investigate food retailers food waste reduction practices in Germany. The focus is on selling and redistributing agricultural produce with visual impairments and other surplus food items. In addition, drivers and barriers regarding the implementation of both waste reduction practices are explored. In total, 12 in-depth interviews with managerial actors in the food retail sector and a food bank spokesperson were recorded, transcribed and analyzed through a qualitative content analysis. In contrast to organic retailers, conventional retailers were reluctant to include agricultural produce with visual impairments in their product assortments, due to fears of negative consumer reactions. Another obstacle was EU marketing standards for specific produce. All retailers interviewed engaged in redistribution of surplus food. Logistics and the regulatory framework were the main barriers to food redistribution. The present study adds to the existing body of literature on food waste reduction practices as it explores selling produce with visual impairments and elaborates on the legal background of food redistribution in German retail. The results are the foundation for providing recommendations to policy makers and charitable food organizations.

Improving the nutritional quality of charitable meals for homeless and vulnerable adults. A case study of food provision by a food aid organisation in the UK.

PubMed

Pelham-Burn, Sophie E; Frost, Catherine J; Russell, Jean M; Barker, Margo E

2014-11-01

The prevalence of homelessness in the UK is rising, and demand for food aid through charitable meal services has increased. Charitable services make a substantial contribution to the food and nutrient intake of vulnerable people, and thus offer a platform for dietary improvement. This study examined food provision by a large charitable organisation in a major UK city. It had several objectives: Firstly to quantify nutritional composition of breakfast and lunch meals, secondly to understand factors that influence the composition of menus and meals, and thirdly to determine whether, within the context of these influences, improvements to the menu would be possible and whether these would be acceptable to clients. Mixed methods of ethnography, semi-structured interviews, quantitative nutrient analysis, recipe adaptation and taste tests were employed. The research team worked as volunteers in the organisation for a 3-week period and interviews were held with the kitchen staff. Food choice was recorded for 189 clients at breakfast and 251 clients at lunch over a 5-day period and nutrient content of these meals was estimated. Meals were weighted towards fat and sugar energy. Energy, potassium, calcium, vitamin C, vitamin A, zinc and magnesium content of meals were below Dietary Reference Value (DRV) targets for at least 20% of breakfast and lunch meals. Such inadequacies may be addressed by the addition of simple foods to the breakfast menu and adaptation of lunchtime recipes. Twelve lunchtime dishes were proposed and eight of these were seemingly acceptable to clients in taste testing. Barriers to provision of healthier meals include budget, food donations and acceptability of meals. Copyright © 2014 Elsevier Ltd. All rights reserved.

Corporate Philanthropy, Political Influence, and Health Policy

PubMed Central

Fooks, Gary J.; Gilmore, Anna B.

2013-01-01

Background The Framework Convention of Tobacco Control (FCTC) provides a basis for nation states to limit the political effects of tobacco industry philanthropy, yet progress in this area is limited. This paper aims to integrate the findings of previous studies on tobacco industry philanthropy with a new analysis of British American Tobacco's (BAT) record of charitable giving to develop a general model of corporate political philanthropy that can be used to facilitate implementation of the FCTC. Method Analysis of previously confidential industry documents, BAT social and stakeholder dialogue reports, and existing tobacco industry document studies on philanthropy. Results The analysis identified six broad ways in which tobacco companies have used philanthropy politically: developing constituencies to build support for policy positions and generate third party advocacy; weakening opposing political constituencies; facilitating access and building relationships with policymakers; creating direct leverage with policymakers by providing financial subsidies to specific projects; enhancing the donor's status as a source of credible information; and shaping the tobacco control agenda by shifting thinking on the importance of regulating the market environment for tobacco and the relative risks of smoking for population health. Contemporary BAT social and stakeholder reports contain numerous examples of charitable donations that are likely to be designed to shape the tobacco control agenda, secure access and build constituencies. Conclusions and Recommendations Tobacco companies' political use of charitable donations underlines the need for tobacco industry philanthropy to be restricted via full implementation of Articles 5.3 and 13 of the FCTC. The model of tobacco industry philanthropy developed in this study can be used by public health advocates to press for implementation of the FCTC and provides a basis for analysing the political effects of charitable giving in other industry sectors which have an impact on public health such as alcohol and food. PMID:24312249

Corporate philanthropy, political influence, and health policy.

PubMed

Fooks, Gary J; Gilmore, Anna B

2013-01-01

The Framework Convention of Tobacco Control (FCTC) provides a basis for nation states to limit the political effects of tobacco industry philanthropy, yet progress in this area is limited. This paper aims to integrate the findings of previous studies on tobacco industry philanthropy with a new analysis of British American Tobacco's (BAT) record of charitable giving to develop a general model of corporate political philanthropy that can be used to facilitate implementation of the FCTC. Analysis of previously confidential industry documents, BAT social and stakeholder dialogue reports, and existing tobacco industry document studies on philanthropy. The analysis identified six broad ways in which tobacco companies have used philanthropy politically: developing constituencies to build support for policy positions and generate third party advocacy; weakening opposing political constituencies; facilitating access and building relationships with policymakers; creating direct leverage with policymakers by providing financial subsidies to specific projects; enhancing the donor's status as a source of credible information; and shaping the tobacco control agenda by shifting thinking on the importance of regulating the market environment for tobacco and the relative risks of smoking for population health. Contemporary BAT social and stakeholder reports contain numerous examples of charitable donations that are likely to be designed to shape the tobacco control agenda, secure access and build constituencies. Tobacco companies' political use of charitable donations underlines the need for tobacco industry philanthropy to be restricted via full implementation of Articles 5.3 and 13 of the FCTC. The model of tobacco industry philanthropy developed in this study can be used by public health advocates to press for implementation of the FCTC and provides a basis for analysing the political effects of charitable giving in other industry sectors which have an impact on public health such as alcohol and food.

45 CFR 660.7 - How does the Director communicate with state and local officials concerning the Foundation's...

Code of Federal Regulations, 2012 CFR

2012-10-01

... Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION INTERGOVERNMENTAL REVIEW OF THE NATIONAL SCIENCE FOUNDATION PROGRAMS AND ACTIVITIES § 660.7 How does the Director communicate with state...

45 CFR 660.7 - How does the Director communicate with state and local officials concerning the Foundation's...

Code of Federal Regulations, 2014 CFR

2014-10-01

... Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION INTERGOVERNMENTAL REVIEW OF THE NATIONAL SCIENCE FOUNDATION PROGRAMS AND ACTIVITIES § 660.7 How does the Director communicate with state...

45 CFR 660.7 - How does the Director communicate with state and local officials concerning the Foundation's...

Code of Federal Regulations, 2010 CFR

2010-10-01

... Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION INTERGOVERNMENTAL REVIEW OF THE NATIONAL SCIENCE FOUNDATION PROGRAMS AND ACTIVITIES § 660.7 How does the Director communicate with state...

45 CFR 660.7 - How does the Director communicate with state and local officials concerning the Foundation's...

Code of Federal Regulations, 2011 CFR

2011-10-01

... Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION INTERGOVERNMENTAL REVIEW OF THE NATIONAL SCIENCE FOUNDATION PROGRAMS AND ACTIVITIES § 660.7 How does the Director communicate with state...

45 CFR 660.7 - How does the Director communicate with state and local officials concerning the Foundation's...

Code of Federal Regulations, 2013 CFR

2013-10-01

... Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION INTERGOVERNMENTAL REVIEW OF THE NATIONAL SCIENCE FOUNDATION PROGRAMS AND ACTIVITIES § 660.7 How does the Director communicate with state...

Engaging with Employers in Work-Based Learning: A Foundation Degree in Applied Technology

ERIC Educational Resources Information Center

Benefer, Richard

2007-01-01

Purpose: This paper aims to describe the work of Staffordshire University in engaging with local employers and local further education colleges in the development of a Foundation Degree in Applied Technology. Design/methodology/approach: Following an outline of current government policy in employer engagement, the paper identifies--from the…

The two cultures and the health care revolution. Commerce and professionalism in medical care.

PubMed

McArthur, J H; Moore, F D

1997-03-26

The current trend toward the invasion of commerce into medical care, an arena formerly under the exclusive purview of physicians, is seen by the authors as an epic clash of cultures between commercial and professional traditions in the United States. Both have contributed to US society for centuries; both have much to offer in strengthening medical care and reducing costs. At the same time, this invasion by commercialism of an arena formerly governed by professionalism poses severe hazards to the care of the sick and the welfare of communities: the health of the public and the public health. Some of these hazards are briefly listed and reviewed, together with a brief outline of standards that might be established nationally to abate these hazards. A national agency in the private sector is proposed, the National Council on Medical Care, to set standards and provide an approval mechanism that would then be the basis for state enforcement through licensing. Two models for such an initiative are outlined, one based on the National Academy of Sciences as the initiating force, and the other on an initiative provided by a consortium of national charitable foundations interested in health policy. In both cases, wide support from the national foundations would be essential. In the case of the academy model, some government funds might also be available without loss of the freedom of a private-sector initiative. Some operational options for such a national council, its membership, and the conduct of its affairs are briefly outlined as a basis for further discussion.

The chapter breeding program of the American Chestnut Foundation

Treesearch

Sara Fitzsimmons; Kendra Gurney; William White; Katy McCune

2012-01-01

A unique feature of the American Chestnut Foundation breeding program is the use of volunteers to conduct most of the regional breeding that will help increase genetic diversity and preserve local adaptation in the products of our program. This effort is coordinated by the four authors of this abstract, who are employees of the Foundation. The Foundation has...

Westermarck's altruism.

PubMed

Salter, Frank

2008-09-01

The ethologically oriented method of social analysis developed by Edward Westermarck is applied to the subjects of charitable behavior, the welfare ethic, and the link between them. Westermarck dealt with these topics, but not in the depth he accorded the subjects of incest aversion, the incest prohibition, and the connection between them. Westermarck's approach to analyzing incest behavior and regulating institutions is also useful in the case of charitableness and the welfare ethic. Westermarck would have analyzed the welfare ethic as an institution derived from human nature--secundam naturam--in addition to an authoritative discipliner of behavior as proposed by Freud. Evidence is presented that this is the case with the welfare ethic in modern societies. This evidence includes the sensitivity of welfare to ethnic diversity. The latter decreases public altruism, whether expressed as charitableness to beggars, national charities, or public goods. The parochial leaning of charity and the welfare ethic is allowed for by Westermarck's empirically grounded ethics. Despite the passage of nearly a century, Edward Westermarck can still be an instructive guide to the biosociological enterprise. This continuing relevance shows what could have been, and can still be, done with the conceptual tools offered by an evolutionarily informed sociology.

Donor retention in health care in Iran: a factor analysis

PubMed Central

Aghababa, Sara; Nasiripour, Amir Ashkan; Maleki, Mohammadreza; Gohari, Mahmoodreza

2017-01-01

Background: Long-term financial support is essential for the survival of a charitable organization. Health charities need to identify the effective factors influencing donor retention. Methods: In the present study, the items of a questionnaire were derived from both literature review and semi-structured interviews related to donor retention. Using a purposive sampling, 300 academic and executive practitioners were selected. After the follow- up, a total of 243 usable questionnaires were prepared for factor analysis. The questionnaire was validated based on the face and content validity and reliability through Cronbach’s α-coefficient. Results: The results of exploratory factor analysis extracted 2 factors for retention: donor factor (variance = 33.841%; Cronbach’s α-coefficient = 90.2) and charity factor (variance = 29.038%; Cronbach’s α-coefficient = 82.8), respectively. Subsequently, confirmatory factor analysis was applied to support the overall reasonable fit. Conclusions: In this study, it was found that repeated monetary donations are supplied to the charitable organizations when both aspects of donor factor (retention factor and charity factor) for retention are taken into consideration. This model could provide a perspective for making sustainable donations and charitable giving PMID:28955663

Measures to assess the performance of an Australian non-government charitable non-acute health service: A Delphi Survey of Organisational Stakeholders.

PubMed

Colbran, Richard; Ramsden, Robyn; Stagnitti, Karen; Adams, Samantha

2018-02-01

Organisation performance measurement is relevant for non-profit charitable organisations as they strive for security in an increasingly competitive funding environment. This study aimed to identify the priority measures and indicators of organisational performance of an Australian non-government charitable organisation that delivers non-acute health services. Seventy-seven and 59 participants across nine stakeholder groups responded to a two-staged Delphi technique study of a case study organisation. The stage one questionnaire was developed using information garnered through a detailed review of literature. Data from the first round were aggregated and analysed for the stage two survey. The final data represented a group consensus. Quality of care was ranked the most important of six organisational performance measures. Service user satisfaction was ranked second followed by financial performance, internal processes, employee learning and growth and community engagement. Thirteen priority indicators were determined across the six measures. Consensus was reached on the priority organisational performance measures and indicators. Stakeholders of the case study organisation value evidence-based practice, technical strength of services and service user satisfaction over more commercially orientated indicators.

Tennessee School Finance Equity as Determined by Locally Funded Teaching Positions.

ERIC Educational Resources Information Center

Peevely, Gary L.; Ray, John R.

The Tennessee School Finance Equity Study was begun in 1978 to review the equity and adequacy of Tennessee's Public School Finance Program. Changes in the structure of the Tennessee Foundation Program (TFP) did achieve greater equity in the amount of funds local districts obtained from the foundation program even though the residence of the…

Partnerships: An Alternative Development Strategy. Inter-American Foundation 2000 in Review, October 1, 1999 to September 30, 2000.

ERIC Educational Resources Information Center

Campbell, Duncan, Ed.

The Inter-American Foundation (IAF), an independent agency of the U.S. government, works in Latin America and the Caribbean to promote equitable, participatory, and sustainable self-help development by awarding grants directly to local organizations. Its principal strategy is to support public-private partnerships that mobilize local, national,…

Do Market Incentives Crowd Out Charitable Giving?

PubMed Central

Deck, Cary; Kimbrough, Erik O.

2013-01-01

Donations and volunteerism can be conceived as market transactions with a zero explicit price. However, evidence suggests people may not view zero as just another price when it comes to pro-social behavior. Thus, while markets might be expected to increase the supply of assets available to those in need, some worry such financial incentives will crowd out altruistic giving. This paper reports laboratory experiments directly investigating the degree to which market incentives crowd out large, discrete charitable donations in a setting related to deceased organ donation. The results suggest markets increase the supply of assets available to those in need. However, as some critics fear, market incentives disproportionately influence the relatively poor. PMID:24348002

The collision of healthcare and corporate law in a hospital closure case.

PubMed

Himes, S M

2001-01-01

This Article analyzes potential conflicts that arise from both the judicial and administrative approval processes that govern the closure of charitable hospitals through a sale of all or substantially all of their assets. Examining the recent closure attempt by the Manhattan Eye, Ear & Throat Hospital as an example, the Article highlights the various public health and corporate law issues that are raised when a not-for-profit hospital seeks closure. The Article thoroughly discusses both the statutorily and judicially required approval schemes applicable to the closure of charitable hospitals. The Article also suggests ways in which these conflicts might be avoided or remedied, as well as gives advice regarding hospital board decisionmaking.

Inter-American Foundation Annual Report 1987.

ERIC Educational Resources Information Center

Inter-American Foundation, Rosslyn, VA.

This annual report from the Inter-American Foundation (IAF), a federal development agency, includes letters from foundation officials describing the IAF-funded work in poverty areas of Latin America and the Caribbean. The report describes IAF's In-Country Support System (ICS), staffed by local professionals who assist grantees and report their…

Interview: Bryce Hach--High School Chemistry Teaching Gets a Boost

ERIC Educational Resources Information Center

Carr, Kate

2009-01-01

Science education reached the headlines of the local newspaper: "Foundation donates $33M! American Chemical Society gets support for chemistry teaching." This windfall came from the Hach Scientific Foundation in Fort Collins, Colorado. The $33 million will go to continue three programs initiated by the Hach Scientific Foundation. One…

Hospitals' search for solvency may change role of group ruling.

PubMed

Halloran, D D

1988-10-01

The Group Ruling issued by the Internal Revenue Service (IRS) to the U.S. Catholic Conference (USCC) establishes the tax-exempt status of most organizations listed in The Official Catholic Directory (OCD). The USCC Group Ruling relieves individual organizations of the obligation of filing exemption applications and relieves the IRS of the burden of reviewing them. In addition to establishing exemption from federal income tax and federal employment tax, the Group Ruling establishes the deductibility of contributions to listed organizations for the purposes of income tax, gift tax, and estate tax. The USCC Group Ruling requires that subordinate entities be organized and operate exclusively for charitable, educational, or religious purposes; engage in only insubstantial lobbying; and not participate or intervene in a political campaign on behalf of or in opposition to a particular candidate. In addition, subordinates may not be private foundations, may not be organized in foreign countries, and may not possess independent IRS exemption determinations. Recently, the USCC has had to grapple with several issues that could affect inclusion in the Group Ruling and OCD. These include: Catholic organizations with individual IRS exemptions. Catholic healthcare reorganizations. For-profit subsidiaries. Hospital participation in joint ventures. Mergers by Catholic hospitals.

Philanthropy funding for neurosurgery research and program development.

PubMed

Zusman, Edie E; Heary, Robert F; Stroink, Ann R; Berger, Mitchel S; Popp, A John; Friedlander, Robert M; Martin, Neil A; Lonser, Russell R; Asthagiri, Ashok R

2013-07-01

In times of fiscal and political uncertainty, philanthropy has become an increasingly important mechanism for building, maintaining, and expanding neurosurgical research programs. Although philanthropy has historically helped launch many hospital systems, scientists and clinicians have generally relied on government grants and industry investment to support research and program infrastructure. However, competition for funds from all sources has increased at the same time as the pipelines for those funds have eroded. Philanthropy can provide salary support to allow neurosurgeons to pursue research and, ultimately, advance the field to improve outcomes for patients. Funds raised can fill financial gaps to recruit and pay for needed research staff, equipment, and facilities. To foster charitable giving, institutions can develop both a culture and processes to promote and support philanthropy. Furthermore, it is essential to ensure that donor relationships are properly nurtured with ongoing stewardship. In addition to cultivating grateful patients, there are numerous creative models of fundraising for research that can be explored, including venture philanthropy, in which voluntary health organizations or individuals partner with academia and industry to invest in early-stage drug development and other innovations. Other approaches include formation of nonprofit foundations and partnerships with other entities to work jointly on shared development goals.

In vitro wear assessment of the Charité Artificial Disc according to ASTM recommendations.

PubMed

Serhan, Hassan A; Dooris, Andrew P; Parsons, Matthew L; Ares, Paul J; Gabriel, Stefan M

2006-08-01

Biomechanical laboratory research. To evaluate the potential for Ultra High Molecular Weight Polyethylene (UHMWPE) wear debris from the Charité Artificial Disc. Cases of osteolysis from artificial discs are extremely rare, but hip and knee studies demonstrate the osteolytic potential and clinical concern of UHMWPE wear debris. Standards for testing artificial discs continue to evolve, and there are few detailed reports of artificial disc wear characterizations. Implant assemblies were tested to 10 million cycles of +/- 7.5 degrees flexion-extension or +/- 7.5 degrees left/right lateral bending, both with +/- 2 degrees axial rotation and 900 N to 1,850 N cyclic compression. Cores were weighed, measured, and photographed. Soak and loaded soak controls were used. Wear debris was analyzed via scanning electron microscopy and particle counters. The average total wear of the implants was 0.11 and 0.13 mg per million cycles, before and after accounting for serum absorption, respectively. Total height loss was approximately 0.2 mm. Wear debris ranged from submicron to > 10 microm in size. Under these test conditions, the Charité Artificial Disc produced minimal wear debris. Debris size and morphology tended to be similar to other CoCr-UHMWPE joints. More testing is necessary to evaluate the implants under a spectrum of loading conditions.

International Charitable Connections: the Growth in Number, and the Countries of Operation, of English and Welsh Charities Working Overseas.

PubMed

Clifford, David

2016-07-01

This paper provides new empirical evidence about English and Welsh charities operating internationally. It answers basic questions unaddressed in existing work: how many charities work overseas, and how has this number changed over time? In which countries do they operate, and what underlies these geographical patterns? It makes use of a unique administrative dataset which records every country in which each charity operates. The results show a sizeable increase in the number of charities working overseas since the mid-1990s. They show that charities are much more likely to work in countries with colonial and linguistic ties to the UK, and less likely to work in countries with high levels of instability or corruption. This considerable geographical unevenness, even after controlling for countries' population size and poverty, illustrates the importance of supply-side theories and of institutional factors to an understanding of international voluntary activity. The paper also serves to provide a new perspective on international charitable operation: while it is the large development charities that are household names, the results reveal the extent of small-scale 'grassroots' registered charitable activity that links people and places internationally, and the extent of activity in 'developed' as well as 'developing' country contexts.

Still serving hot soup? Two hundred years of a charitable food sector in Australia: a narrative review.

PubMed

Lindberg, Rebecca; Whelan, Jillian; Lawrence, Mark; Gold, Lisa; Friel, Sharon

2015-08-01

Despite the importance of the charitable food sector for a proportion of the Australian population, there is uncertainty about its present and future contributions to wellbeing. This paper describes its nature and examines its scope for improving health and food security. The review, using systematic methods for public health research, identified peer-reviewed and grey literature relevant to Australian charitable food programs (2002 to 2012). Seventy publications met the criteria and informed this paper. The sector includes food banks, more than 3,000 community agencies and 800 school breakfast programs. It provides food for up to two million people annually. The scope extends beyond emergency food relief and includes case management, advocacy and other support. Weaknesses include a food supply that is sub-optimal, resource limitations and lack of evidence to evaluate or support their work towards food security. The sector supports people experiencing disadvantage and involves multiple organisations, working in a variety of settings, to provide food for up to 8% of the population. The limits on the sector's capacity to address food insecurity by itself must be acknowledged so that civil society, government and the food industry can support sufficient, nutritious and affordable food for all. © 2015 Public Health Association of Australia.

Principle of Care and Giving to Help People in Need.

PubMed

Bekkers, René; Ottoni-Wilhelm, Mark

2016-01-01

Theories of moral development posit that an internalized moral value that one should help those in need-the principle of care-evokes helping behaviour in situations where empathic concern does not. Examples of such situations are helping behaviours that involve cognitive deliberation and planning, that benefit others who are known only in the abstract, and who are out-group members. Charitable giving to help people in need is an important helping behaviour that has these characteristics. Therefore we hypothesized that the principle of care would be positively associated with charitable giving to help people in need, and that the principle of care would mediate the empathic concern-giving relationship. The two hypotheses were tested across four studies. The studies used four different samples, including three nationally representative samples from the American and Dutch populations, and included both self-reports of giving (Studies 1-3), giving observed in a survey experiment (Study 3), and giving observed in a laboratory experiment (Study 4). The evidence from these studies indicated that a moral principle to care for others was associated with charitable giving to help people in need and mediated the empathic concern-giving relationship. © 2016 The Authors. European Journal of Personality published by John Wiley & Sons Ltd on behalf of European Association of Personality Psychology.

7 CFR 1951.102 - Administrative offset.

Code of Federal Regulations, 2010 CFR

2010-01-01

... means a corporation, joint stock company, association, general partnership, limited partnership, limited liability company, irrevocable trust, revocable trust, estate, charitable organization, or other similar...

Foundations Invest Cautiously in Public Education Innovations

ERIC Educational Resources Information Center

Lewington, Jennifer

2009-01-01

Like many grant-making philanthropies in Canada, the Winnipeg Foundation for years had no history of giving directly to schools, fearing that could let governments off the hook for public education. In 2003, the Winnipeg Foundation invested $3 million over five years in one of the city's most impoverished neighbourhoods, with a local school as the…

Mentorship and coaching to support strengthening healthcare systems: lessons learned across the five Population Health Implementation and Training partnership projects in sub-Saharan Africa.

PubMed

Manzi, Anatole; Hirschhorn, Lisa R; Sherr, Kenneth; Chirwa, Cindy; Baynes, Colin; Awoonor-Williams, John Koku

2017-12-21

Despite global efforts to increase health workforce capacity through training and guidelines, challenges remain in bridging the gap between knowledge and quality clinical practice and addressing health system deficiencies preventing health workers from providing high quality care. In many developing countries, supervision activities focus on data collection, auditing and report completion rather than catalyzing learning and supporting system quality improvement. To address this gap, mentorship and coaching interventions were implemented in projects in five African countries (Ghana, Mozambique, Rwanda, Tanzania, and Zambia) as components of health systems strengthening (HSS) strategies funded through the Doris Duke Charitable Foundation's African Health Initiative. We report on lessons learned from a cross-country evaluation. The evaluation was designed based on a conceptual model derived from the project-specific interventions. Semi-structured interviews were administered to key informants to capture data in six categories: 1) mentorship and coaching goals, 2) selection and training of mentors and coaches, 3) integration with the existing systems, 4) monitoring and evaluation, 5) reported outcomes, and 6) challenges and successes. A review of project-published articles and technical reports from the individual projects supplemented interview information. Although there was heterogeneity in the approaches to mentorship and coaching and targeted areas of the country projects, all led to improvements in core health system areas, including quality of clinical care, data-driven decision making, leadership and accountability, and staff satisfaction. Adaptation of approaches to reflect local context encouraged their adoption and improved their effectiveness and sustainability. We found that incorporating mentorship and coaching activities into HSS strategies was associated with improvements in quality of care and health systems, and mentorship and coaching represents an important component of HSS activities designed to improve not just coverage, but even further effective coverage, in achieving Universal Health Care.

Connected Curriculum for sharing science with alumni, industry partners and charitable organizations

NASA Astrophysics Data System (ADS)

Tong, V.

2015-12-01

The Connected Curriculum (CC) is the institutional framework for research-based education at University College London. Undergraduate and graduate students across the research-intensive university are given the opportunities to produce inquiry-based work to connect with professors, fellow students from different faculties, alumni around the world, as well as industry partners and charitable organizations. Through the development of cross-faculty theme-based online networks, the CC encourages students and academics to share and communicate their science to a broad range of interested audience. In this presentation, I discuss how an institutional research-based education initiative can provide a powerful platform for engaging students and academics in communicating the importance and societal relevance of their scientific work to the wider world.

Care Situation for Female Victims of Sexual Violence in Metropolitan Emergency Departments with Charité/Berlin as an Example

PubMed Central

Hoffmann-Walbeck, H.; Möckel, M.; Etzold, S.; David, M.

2016-01-01

of the perpetrators were friends or relations; 17 % were (ex-)partners. The waiting time in the Charité emergency departments amounted to 58 minutes on average, the medical treatment time 55 minutes. About 80 % of the personnel evaluated the “stuprum kit” as being altogether good or very good. More than ⅓ considered the time and room conditions as being unsuitable or rather unsuitable for the situation. Two thirds expressed the desire for further training and supervision. Conclusion: The structured procedure by means of the “stuprum kit” has proved its value. A need for optimisation was seen especially for the examination facilities in the emergency departments. PMID:27904168

A local energy-preserving scheme for Zakharov system

NASA Astrophysics Data System (ADS)

Hong, Qi; Wang, Jia-ling; Wang, Yu-Shun

2018-02-01

Not Available Project supported by the National Natural Science Foundation of China (Grant No. 11771213) and the Startup Foundation for Introducing Talent of Nanjing University of Information Science and Technology (Grant No. 2243141701090).

Win the Funding Game.

ERIC Educational Resources Information Center

Young, Amanda

1981-01-01

Discusses five possible alternative funding sources for the school music program: local businesses, corporate foundations, private foundations, wealthy individuals, and state arts councils. (Part of a theme issue on the crisis in music education.) (Author/SJL)

Measuring Local Public Health and Primary Care Collaboration: A Practice-Based Research Approach.

PubMed

Gyllstrom, Elizabeth; Gearin, Kimberly; Nease, Donald; Bekemeier, Betty; Pratt, Rebekah

2018-06-07

To describe the degree of public health and primary care collaboration at the local level and develop a model framework of collaboration, the Community Collaboration Health Model (CCHM). Mixed-methods, cross-sectional surveys, and semistructured, key informant interviews. All local health jurisdictions in Colorado, Minnesota, Washington, and Wisconsin. Leaders from each jurisdiction were identified to describe local collaboration. Eighty percent of local health directors completed our survey (n = 193), representing 80% of jurisdictions. The parallel primary care survey had a 31% response rate (n = 128), representing 50% of jurisdictions. Twenty pairs of local health directors and primary care leaders participated in key informant interviews. Thirty-seven percent of jurisdictions were classified as having strong foundational and energizing characteristics in the model. Ten percent displayed high energizing/low foundational characteristics, 11% had high foundational/low energizing characteristics, and 42% of jurisdictions were low on both. Respondents reported wide variation in relationship factors. They generally agreed that foundational characteristics were present in current working relationships but were less likely to agree that relationships had factors promoting sustainability or innovation. Both sectors valued working together in principle, yet few did. Identifying shared priorities and achieving tangible benefits may be critical to realizing sustained relationships resulting in population health improvement. Our study reveals broad variation in experiences among local jurisdictions in our sample. Tools, such as the CCHM, and technical assistance may be helpful to support advancing collaboration. Dedicated funding, reimbursement redesign, improved data systems, and data sharing capability are key components of promoting collaboration. Yet, even in the absence of new reimbursement models or funding mechanisms, there are steps leaders can take to build and sustain their relationships. The self-assessment tool and the CCHM can identify opportunities for improving collaboration and link practitioners to strategies.

[The role of the cervical spine and the craniomandibular system in the pathogenesis of tinnitus. Somatosensory tinnitus].

PubMed

Biesinger, E; Reisshauer, A; Mazurek, B

2008-07-01

The causes of tinnitus, vertigo, and hearing disturbances may be pathological processes in the cervical spine and temporomaxillary joint. In these cases, tinnitus is called somatosensory tinnitus (SST). For afferences of the cervical spine, projections of neuronal connections in the cochlear nucleus were found. A reflex-like impact of the cervical spine on the cochlear nucleus can be assumed. The tinnitus treatment concept of the Charité University Hospital in Berlin involves the cooperation of ENT specialists with many other disciplines in an outpatient clinic. A standardized examination protocol has been established, and physical therapy has been integrated into the interdisciplinary tinnitus treatment. For tinnitus-modulating therapy of muscular trigger points, local anesthetics as well as self-massage or treatment by a physiotherapist or osteopath are useful.

The practice of humanitarianism: a village birthing clinic in Palestine.

PubMed

Wick, Livia

2011-01-01

Discourses and practices surrounding humanitarian organisations have changed over time. This is certainly the case for Palestinian non-governmental organisations, which have followed the structural and ideological transformations observed in local, regional and international contexts. There have been three successive but interlocking generations of groups active in health in Palestine: charitable societies, popular committees, and donor-based entities. Against this background, a village clinic in the West Bank is seen to have gone through various incarnations in the context of an emerging neo-liberal economic, administrative and political environment. Despite the critiques justifiably addressed towards them, non-governmental organisations may in some cases be functionally fluid. Communities and people continue to use them strategically in their relations with states, political groups, individuals and receivers of aid, making them potential networking sites in the context of an ongoing occupation.

Collaboration, facilities and communities in day care services for older people.

PubMed

Adams, John

2001-05-01

Similarities and differences between day hospitals, run by the NHS, and day centres, run by local authorities or charitable organisations, have been widely discussed in the literature of gerontology for many years. The authors of this paper have undertaken a single blind, randomised-controlled trial to compare rehabilitation outcomes in the two settings, which was published in 1999. This research project involved augmenting the staff of day centres by visiting therapists. In addition to quantitative findings, their project also generated much qualitative data from interviews with health service and social service staff which provides the thought-provoking content. The themes identified included the reluctance of some patients to accept referral to a day centre, and the difficulties associated with discharging patients. Positive aspects included the opportunity to share skills, knowledge and resources. 29 references.

21 CFR 203.1 - Scope.

Code of Federal Regulations, 2013 CFR

2013-04-01

... care entities, or donated to charitable organizations; and the distribution of prescription drug samples. Blood and blood components intended for transfusion are excluded from the restrictions in and the...

21 CFR 203.1 - Scope.

Code of Federal Regulations, 2012 CFR

2012-04-01

... care entities, or donated to charitable organizations; and the distribution of prescription drug samples. Blood and blood components intended for transfusion are excluded from the restrictions in and the...

21 CFR 203.1 - Scope.

Code of Federal Regulations, 2011 CFR

2011-04-01

... care entities, or donated to charitable organizations; and the distribution of prescription drug samples. Blood and blood components intended for transfusion are excluded from the restrictions in and the...

21 CFR 203.1 - Scope.

Code of Federal Regulations, 2014 CFR

2014-04-01

... care entities, or donated to charitable organizations; and the distribution of prescription drug samples. Blood and blood components intended for transfusion are excluded from the restrictions in and the...

Resources for the Aging--An Action Handbook, a Catalogue of Federal Programs, Foundations and Trusts, and Voluntary Agencies that Assist Communities and Individuals to Meet the Needs of the Aging.

ERIC Educational Resources Information Center

Office of Economic Opportunity, Washington, DC. Community Action Program.

Published to stimulate local, state, and national groups to develop programs to assist the aged, this catalog presents information about federal grants-in-aid and basic service programs that serve the old, and about foundations and trusts, and national voluntary agencies supporting programs for the aged or willing to assist local groups organizing…

Charitable pharmacy services: Impact on patient-reported hospital use, medication access, and health status.

PubMed

Fahey Babeaux, Holly P; Hall, Laura E; Seifert, Jennifer L

2015-01-01

To evaluate the impact that Charitable Pharmacy of Central Ohio (CPCO), a pharmacy providing free pharmacy services and medications, had on an indigent patient population by determining the change in patient-reported hospital use, ability to access medications, and perception of health status after receiving CPCO services. Cross-sectional study with face-to-face interviews using a convenience sample. Columbus, OH, in January to March 2013. 206 English-speaking patients 18 years or older at CPCO. Free pharmacy services and medications provided by CPCO. Number of patient-reported hospital visits before and after CPCO use. In the year before using CPCO, patients reported using the hospital a mean of 2.36 (median, 2.00) times per year versus 1.33 (median, 0.67) times per year after, a decrease of 1.03 hospital visits per year per patient. Before coming to CPCO, 41% of patients were able to have all of their prescribed medications filled; this rose to 85% after using CPCO. A total of 89% of patients reported that not only was their overall health was better, but they also had a better understanding of their medications and believed they were in more control of their own health since receiving CPCO services. A charitable pharmacy model has the potential to decrease health care costs and empower patients to be more in control of their health.

Food choice and nutrient intake amongst homeless people.

PubMed

Sprake, E F; Russell, J M; Barker, M E

2014-06-01

Homeless people in the UK and elsewhere have typically been found to consume a nutritionally inadequate diet. There is need for contemporary research to update our understanding within this field. The present study aimed to provide an insight into the nutrient intake and food choice of a sample of homeless adults. In this mixed-methods study, 24 homeless individuals accessing two charitable meal services in Sheffield, UK, participated in up to four 24-h dietary recalls between April and August 2012. Twelve individuals took part in a semi-structured interview focusing on food choice. Energy intake was significantly lower than the estimated average requirement. Median intakes of vitamin A, zinc, magnesium, potassium and selenium were significantly lower than reference nutrient intakes. Contributions of saturated fat and nonmilk extrinsic sugars to total energy intake were significantly higher, whereas dietary fibre was significantly lower, than population average intakes. Charitable meals made an important contribution to intakes of energy and most micronutrients. Thematic analysis of interview transcripts revealed three major themes: food aspirations; constraints over food choice; and food representing survival. The present study reveals risk of dietary inadequacies amongst homeless people alongside a lack of control over food choices. Charitable meal services are suggested as a vehicle for improving the dietary intake and nutritional health of homeless people. © 2013 The Authors Journal of Human Nutrition and Dietetics © 2013 The British Dietetic Association Ltd.

The Charitable Worker.

ERIC Educational Resources Information Center

Barbian, Jeff

2001-01-01

Discusses the benefits of employee volunteerism such as enhanced brand image, increased customer loyalty, increased competitiveness, and skill building for employees. Looks at how several major corporations volunteer in their communities. (JOW)

7 CFR 929.60 - Handling for special purposes.

Code of Federal Regulations, 2012 CFR

2012-01-01

... Agreements and Orders; Fruits, Vegetables, Nuts), DEPARTMENT OF AGRICULTURE CRANBERRIES GROWN IN STATES OF... terminated to facilitate handling of excess cranberries for the following purposes: (a) Charitable...

7 CFR 929.60 - Handling for special purposes.

Code of Federal Regulations, 2013 CFR

2013-01-01

... AGREEMENTS AND ORDERS; FRUITS, VEGETABLES, NUTS), DEPARTMENT OF AGRICULTURE CRANBERRIES GROWN IN STATES OF... terminated to facilitate handling of excess cranberries for the following purposes: (a) Charitable...

7 CFR 929.60 - Handling for special purposes.

Code of Federal Regulations, 2011 CFR

2011-01-01

... Agreements and Orders; Fruits, Vegetables, Nuts), DEPARTMENT OF AGRICULTURE CRANBERRIES GROWN IN STATES OF... facilitate handling of excess cranberries for the following purposes: (a) Charitable institutions; (b...

7 CFR 929.60 - Handling for special purposes.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Agreements and Orders; Fruits, Vegetables, Nuts), DEPARTMENT OF AGRICULTURE CRANBERRIES GROWN IN STATES OF... facilitate handling of excess cranberries for the following purposes: (a) Charitable institutions; (b...

7 CFR 929.60 - Handling for special purposes.

Code of Federal Regulations, 2014 CFR

2014-01-01

... AGREEMENTS AND ORDERS; FRUITS, VEGETABLES, NUTS), DEPARTMENT OF AGRICULTURE CRANBERRIES GROWN IN STATES OF... terminated to facilitate handling of excess cranberries for the following purposes: (a) Charitable...

From quantum foundations to applications and back.

PubMed

Gisin, Nicolas; Fröwis, Florian

2018-07-13

Quantum non-locality has been an extremely fruitful subject of research, leading the scientific revolution towards quantum information science, in particular, to device-independent quantum information processing. We argue that the time is ripe to work on another basic problem in the foundations of quantum physics, the quantum measurement problem, which should produce good physics in theoretical, mathematical, experimental and applied physics. We briefly review how quantum non-locality contributed to physics (including some outstanding open problems) and suggest ways in which questions around macroscopic quantumness could equally contribute to all aspects of physics.This article is part of a discussion meeting issue 'Foundations of quantum mechanics and their impact on contemporary society'. © 2018 The Author(s).

PVO / NGO initiatives. The Global Dialogues Trust -- "Scenarios from the Sahel".

PubMed

1997-01-01

Scenarios from the Sahel is an HIV/AIDS prevention project for adolescents and young adults in Senegal, Mali, Burkina Faso, and Niger, organized by the Global Dialogues Trust and launched in January 1997. The project invites people aged 24 years and younger to engage in a competition in which they write scenarios for a 1-5 minute video on HIV/AIDS. Those 30 scenarios judged to be the most valuable to the HIV/AIDS prevention effort in the Sahel will be developed into video spots by the region's film-makers and screened at cinemas and broadcast on television stations in West Africa. The spots will also be collected upon a compilation video available for use by local nongovernmental organizations in their HIV/AIDS prevention activities in the region. The compilation video will be dubbed from French into local languages and English to facilitate its broad dissemination in the 4 participating countries and their neighbors. The video together with an education pack will also be distributed to local organizations and schools. The project, to be conducted in close partnership with local people and their organizations, will end with its evaluation in June 1998. Global Dialogues Trust is a charitable trust based in the UK dedicated to advance the education of the public throughout the world in all matters concerning the prevention of HIV/AIDS. The organization's main priority is to develop local capacity to fight HIV/AIDS through preventive education.

Opportunities outside private practice before 1860.

PubMed

Deacon, Harriet; van Heyningen, Elizabeth

2004-01-01

This chapter discusses the restrictions and opportunities which salaried employment offered Cape doctors in the pay of government and charitable organisations during the first two thirds of the nineteenth century. Although Cape doctors often acted as agents of the colonial state there were many nuances within this relationship. While military doctors played an important role in the profession during the first few decades of the century, by the 1840s civilian doctors were beginning to assert greater influence in Cape Town, if not yet in the Eastern Cape. Hospital posts and an expanding network of charitable organisations and government-funded district surgeoncies provided part-time employment for some doctors throughout the colony. This helped urban-based doctors to sustain practices and encouraged more doctors to practice in the smaller country towns serving large farming areas.

The Cool Hand Luke Effect: Failure to Communicate Effectively (Invited)

NASA Astrophysics Data System (ADS)

Davidson, M. A.

2010-12-01

There is a growing concern with the accelerating rate of local sea level change and its implications for local and regional planning and development. While there are a growing number of local governments that are beginning to seriously consider their adaptation options, the vast majority of local leaders have not yet developed confidence in the various scenarios that are currently available. To adequately address the range of possible impacts and options for addressing local sea level change, one must have more than high resolution data, model output and decision support tools. We need to have a better understandin of the range of likely impacts upon and the value of local ecosystem services as well as as understanding of the foundations of the local economies. A sound scientific foundation must exist to support 'decision making under uncertainty' but we also need to understand the very local specific cultural frameworks within which decision makers must work. This is why working with local civic organizations, NGOs and other boundary organizations is increasingly important.

76 FR 14106 - Proposed Collection, Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-15

..., the activities in which volunteers participate, and the prevalence of volunteering more than 120 miles from home or volunteering abroad. It will also provide information on civic engagement and charitable...

32 CFR 11.5 - Definitions.

Code of Federal Regulations, 2012 CFR

2012-07-01

... of armed conflict such as buildings dedicated to religion, education, art, science or charitable... civilians may not be. (h) Should have known. The facts and circumstances were such that a reasonable person...

32 CFR 11.5 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-07-01

... of armed conflict such as buildings dedicated to religion, education, art, science or charitable... civilians may not be. (h) Should have known. The facts and circumstances were such that a reasonable person...

32 CFR 11.5 - Definitions.

Code of Federal Regulations, 2014 CFR

2014-07-01

... of armed conflict such as buildings dedicated to religion, education, art, science or charitable... civilians may not be. (h) Should have known. The facts and circumstances were such that a reasonable person...

32 CFR 11.5 - Definitions.

Code of Federal Regulations, 2011 CFR

2011-07-01

... of armed conflict such as buildings dedicated to religion, education, art, science or charitable... civilians may not be. (h) Should have known. The facts and circumstances were such that a reasonable person...

32 CFR 11.5 - Definitions.

Code of Federal Regulations, 2013 CFR

2013-07-01

... of armed conflict such as buildings dedicated to religion, education, art, science or charitable... civilians may not be. (h) Should have known. The facts and circumstances were such that a reasonable person...

41 CFR 102-41.20 - What definitions apply to this part?

Code of Federal Regulations, 2013 CFR

2013-07-01

... use in injecting, ingesting, inhaling, or otherwise introducing marijuana, cocaine, hashish, hashish... medical institution that is organized and operated for charitable purposes. Firearms means any weapon...

41 CFR 102-41.20 - What definitions apply to this part?

Code of Federal Regulations, 2014 CFR

2014-01-01

... use in injecting, ingesting, inhaling, or otherwise introducing marijuana, cocaine, hashish, hashish... medical institution that is organized and operated for charitable purposes. Firearms means any weapon...

41 CFR 102-41.20 - What definitions apply to this part?

Code of Federal Regulations, 2012 CFR

2012-01-01

... use in injecting, ingesting, inhaling, or otherwise introducing marijuana, cocaine, hashish, hashish... medical institution that is organized and operated for charitable purposes. Firearms means any weapon...

Find a Urologist

MedlinePlus

... Fund Annual Fund Alliances & Partner Organizations Cause-Related Marketing Planned Giving Charitable Gift Planning is a powerful ... CareBlog Make a Difference Planned Giving Cause-Related Marketing Research Quick Links Urologic Conditions Financials & Annual Report ...

Evolution-Based Methods for Selecting Point Data for Object Localization: Applications to Computer-Assisted Surgery.

DTIC Science & Technology

1996-11-01

being evaluated in cadaver trials. Shumeet Baluja was supported by a National Science Foundation Graduate Student Fellowship and a Graduate Student...partially supported by a National Science Foundation National Challenge grant (award IRI-9422734).

Diabetes Care and Treatment

DTIC Science & Technology

2007-09-01

disease – local affiliate of the National Kidney Foundation Liver disease (Hepatitis B and C) – HMSA Foundation grant Bariatric surgery – Springfield...Birkmire-Peters, Lawrence Burgess, Dale Vincent, and Benjamin Berg met with Charles Doarn, Associate Professor of Surgery and Biomedical Engineering and

The veterinary surgeon in natural disasters: Italian legislation in force.

PubMed

Passantino, A; Di Pietro, C; Fenga, C; Passantino, M

2003-12-01

Law No. 225/1992 established a National Service of Civil Protection, with the important role of 'safeguarding life, goods, settlements and the environment from damage deriving from natural disasters, catastrophes and calamities' (art. 1). This law arranges civil protection as a co-ordinated system of responsibilities administrated by the state, local and public authorities, the world of science, charitable organisations, the professional orders and other institutions, and the private sector (art. 6). The President of the Republic's Decree No. 66/1981 'Regulation for the application of Law No. 996/1970, containing norms for relief and assistance to populations hit by natural disasters--Civil Protection' mentions veterinary surgeons among the people that are called upon to intervene. In fact, in natural disasters the intervention of the veterinary surgeon is of great importance. The authors examine these laws and other legislation relating to the National Service of Civil Protection.

A critical examination of community-based responses to household food insecurity in Canada.

PubMed

Tarasuk, V

2001-08-01

Over the past two decades, household food insecurity has emerged as a significant social problem and serious public health concern in the "First World." In Canada, communities initially responded by establishing ad hoc charitable food assistance programs, but the programs have become institutionalized. In the quest for more appropriate and effective responses, a variety of community development programs have recently been initiated. Some are designed to foster personal empowerment through self-help and mutual support; others promote community-level strategies to strengthen local control over food production. The capacity of current initiatives to improve household food security appears limited by their inability to overcome or alter the poverty that under-pins this problem. This may relate to the continued focus on food-based responses, the ad hoc and community-based nature of the initiatives, and their origins in publicly funded health and social service sectors.

31 CFR 594.409 - Charitable contributions.

Code of Federal Regulations, 2013 CFR

2013-07-01

... technology, including contributions or donations to relieve human suffering, such as food, clothing, or medicine, may be made by, to, or for the benefit of, or received from, any person whose property and...

31 CFR 594.409 - Charitable contributions.

Code of Federal Regulations, 2014 CFR

2014-07-01

... technology, including contributions or donations to relieve human suffering, such as food, clothing, or medicine, may be made by, to, or for the benefit of, or received from, any person whose property and...

Risk Assessment in the Recovery of Food for Social Solidarity Purposes: Preliminary Data

PubMed Central

Milicevic, Vesna; Colavita, Giampaolo; Castrica, Marta; Ratti, Sabrina; Baldi, Antonella; Balzaretti, Claudia M.

2016-01-01

The most recent study, conducted by Politecnico of Milan, on food surplus management in Italy shows that in the Italian food supply chain the food surplus is around 5.5 million tons/year, and the amount of food wasted is around 5.1 million tons/year. During 2015, the charitable organizations (COs) belonging to the Italian Food Bank Network, active in recovering and distributing food for social solidarity’s purposes, reused 381,345 tons of food from 2292 donors. The main supplying sources of the Banco Alimentare Network are: food industries, organized large-scale retail trade and collective catering service. The aim of this study was to analyze several aspects of the food surplus recovery thanks to the collaboration with the Banco Alimentare Foundation Onlus and Caritas Italiana. In particular, two main features were analyzed in the food recovery chain: the microbiological profiles of specific food categories recovered from catering service with the aim to evaluate their conformity in relation to food safety and process criteria. For this purpose 11 samples were analyzed in four different moments: T0, same day of the collection; T1, after four hours of storage at 4°C; T2, 24 hours from the collection (storage at 4°C); T3, after four days at frozen storage (-18°C). For all samples several microbiological parameters were investigated: enumeration of mesophilic aerobic bacteria (AFNOR 3M 01/1-09/89), enumeration of Enterobacteriaceae (AFNOR 3M 01/06-09/97), enumeration of E. coli (AFNOR 3M 01/08-06/01), enumeration of coagulase-positive Staphylococci AFNOR 3M 01/9-04/03 A), enumeration of Bacillus cereus (UNI EN ISO 7932:2005), research of Salmonella spp. [UNI EN ISO 6579 (2008b)], and research of Listeria monocytogenes [AFNOR BRD 07/4-09/98 (AFNOR, 2010a)]. Furthermore, the volunteer’s knowledge on the correct hygienic procedures during the recovery was evaluated by the 71 questionnaires with the aim to prevent foodborne diseases. The results show that the recovery of surplus from catering service and their reuse at COs should be planned with correct procedures, and the volunteer’s knowledge on the hygienic aspects appears to be a critical point. The recovery and the charitable activities require an appropriate assessment and careful risk analysis, in order to manage the complexity of no profit organization. PMID:28058252

Risk Assessment in the Recovery of Food for Social Solidarity Purposes: Preliminary Data.

PubMed

Milicevic, Vesna; Colavita, Giampaolo; Castrica, Marta; Ratti, Sabrina; Baldi, Antonella; Balzaretti, Claudia M

2016-09-20

The most recent study, conducted by Politecnico of Milan, on food surplus management in Italy shows that in the Italian food supply chain the food surplus is around 5.5 million tons/year, and the amount of food wasted is around 5.1 million tons/year. During 2015, the charitable organizations (COs) belonging to the Italian Food Bank Network, active in recovering and distributing food for social solidarity's purposes, reused 381,345 tons of food from 2292 donors. The main supplying sources of the Banco Alimentare Network are: food industries, organized large-scale retail trade and collective catering service. The aim of this study was to analyze several aspects of the food surplus recovery thanks to the collaboration with the Banco Alimentare Foundation Onlus and Caritas Italiana. In particular, two main features were analyzed in the food recovery chain: the microbiological profiles of specific food categories recovered from catering service with the aim to evaluate their conformity in relation to food safety and process criteria. For this purpose 11 samples were analyzed in four different moments: T0, same day of the collection; T1, after four hours of storage at 4°C; T2, 24 hours from the collection (storage at 4°C); T3, after four days at frozen storage (-18°C). For all samples several microbiological parameters were investigated: enumeration of mesophilic aerobic bacteria (AFNOR 3M 01/1-09/89), enumeration of Enterobacteriaceae (AFNOR 3M 01/06-09/97), enumeration of E. coli (AFNOR 3M 01/08-06/01), enumeration of coagulase-positive Staphylococci AFNOR 3M 01/9-04/03 A), enumeration of Bacillus cereus (UNI EN ISO 7932:2005), research of Salmonella spp. [UNI EN ISO 6579 (2008b)], and research of Listeria monocytogenes [AFNOR BRD 07/4-09/98 (AFNOR, 2010a)]. Furthermore, the volunteer's knowledge on the correct hygienic procedures during the recovery was evaluated by the 71 questionnaires with the aim to prevent foodborne diseases. The results show that the recovery of surplus from catering service and their reuse at COs should be planned with correct procedures, and the volunteer's knowledge on the hygienic aspects appears to be a critical point. The recovery and the charitable activities require an appropriate assessment and careful risk analysis, in order to manage the complexity of no profit organization.

Constitutional Therapy and Clinical Racial Hygiene in Weimar and Nazi Germany

PubMed Central

Hau, Michael

2016-01-01

The paper examines the history of constitutional therapy in Weimar and Nazi Germany. Focusing on Walther Jaensch's “Institute for Constitutional Research” at the Charité in Berlin, it shows how an entrepreneurial scientist successfully negotiated the changing social and political landscape of two very different political regimes and mobilized considerable public and private resources for his projects. During the Weimar period, his work received funding from various state agencies as well as the Rockefeller foundation, because it fit well with contemporary approaches in public hygiene and social medicine that emphasized the need to restore the physical and mental health of children and youths. Jaensch successfully positioned himself as a researcher on the verge of developing new therapies for feeble-minded people, who threatened to become an intolerable burden on the Weimar welfare state. During the Nazi period, he successfully reinvented himself as a racial hygienist by convincing influential medical leaders that his ideas were a valuable complement to the negative eugenics of Nazi bio-politics. “Constitutional therapy,” he claimed, could turn genetically healthy people with “inhibited mental development” (geistigen Entwicklungshemmungen) into fully productive citizens and therefore made a valuable contribution to Nazi performance medicine (Leistungsmedizin) with its emphasis on productivity. PMID:26342037

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. Project HOPE—The People-to-People Health Foundation, Inc.

31 CFR 544.408 - Charitable contributions.

Code of Federal Regulations, 2014 CFR

2014-07-01

..., services, or technology, including contributions to relieve human suffering, such as food, clothing, or medicine, may be made by, to, or for the benefit of a person whose property and interests in property are...

31 CFR 544.408 - Charitable contributions.

Code of Federal Regulations, 2012 CFR

2012-07-01

..., services, or technology, including contributions to relieve human suffering, such as food, clothing, or medicine, may be made by, to, or for the benefit of a person whose property and interests in property are...

31 CFR 544.408 - Charitable contributions.

Code of Federal Regulations, 2011 CFR

2011-07-01

..., services, or technology, including contributions to relieve human suffering, such as food, clothing, or medicine, may be made by, to, or for the benefit of a person whose property and interests in property are...

31 CFR 544.408 - Charitable contributions.

Code of Federal Regulations, 2013 CFR

2013-07-01

..., services, or technology, including contributions to relieve human suffering, such as food, clothing, or medicine, may be made by, to, or for the benefit of a person whose property and interests in property are...

31 CFR 544.408 - Charitable contributions.

Code of Federal Regulations, 2010 CFR

2010-07-01

..., services, or technology, including contributions to relieve human suffering, such as food, clothing, or medicine, may be made by, to, or for the benefit of a person whose property and interests in property are...

American Association of Suicidology

MedlinePlus

... My AAS | Shopping Cart AMERICAN ASSOCIATION OF SUICIDOLOGY Suicide Prevention is Everyone's Business AAS is a charitable, nonprofit ... AAS Staff Board of Directors Contact Us National Suicide Prevention Week Profile Pictures National Suicide Prevention Week Activities ...

26 CFR 1.7520-2 - Valuation of charitable interests.

Code of Federal Regulations, 2010 CFR

2010-04-01

... measuring lives, a description of any relevant terminal illness condition of any measuring life, and (if applicable) an explanation of how any terminal illness condition was taken into account in valuing the...

26 CFR 25.7520-2 - Valuation of charitable interests.

Code of Federal Regulations, 2014 CFR

2014-04-01

... of any relevant terminal illness condition of any measuring life, and (if applicable) an explanation of how any terminal illness condition was taken into account in valuing the interest; and (v) A...

26 CFR 1.7520-2 - Valuation of charitable interests.

Code of Federal Regulations, 2013 CFR

2013-04-01

... measuring lives, a description of any relevant terminal illness condition of any measuring life, and (if applicable) an explanation of how any terminal illness condition was taken into account in valuing the...

26 CFR 1.7520-2 - Valuation of charitable interests.

Code of Federal Regulations, 2012 CFR

2012-04-01

... measuring lives, a description of any relevant terminal illness condition of any measuring life, and (if applicable) an explanation of how any terminal illness condition was taken into account in valuing the...

26 CFR 25.7520-2 - Valuation of charitable interests.

Code of Federal Regulations, 2010 CFR

2010-04-01

... of any relevant terminal illness condition of any measuring life, and (if applicable) an explanation of how any terminal illness condition was taken into account in valuing the interest; and (v) A...

26 CFR 1.7520-2 - Valuation of charitable interests.

Code of Federal Regulations, 2011 CFR

2011-04-01

... measuring lives, a description of any relevant terminal illness condition of any measuring life, and (if applicable) an explanation of how any terminal illness condition was taken into account in valuing the...

26 CFR 25.7520-2 - Valuation of charitable interests.

Code of Federal Regulations, 2011 CFR

2011-04-01

... of any relevant terminal illness condition of any measuring life, and (if applicable) an explanation of how any terminal illness condition was taken into account in valuing the interest; and (v) A...

26 CFR 1.7520-2 - Valuation of charitable interests.

Code of Federal Regulations, 2014 CFR

2014-04-01

... measuring lives, a description of any relevant terminal illness condition of any measuring life, and (if applicable) an explanation of how any terminal illness condition was taken into account in valuing the...

26 CFR 25.7520-2 - Valuation of charitable interests.

Code of Federal Regulations, 2013 CFR

2013-04-01

... of any relevant terminal illness condition of any measuring life, and (if applicable) an explanation of how any terminal illness condition was taken into account in valuing the interest; and (v) A...

26 CFR 25.7520-2 - Valuation of charitable interests.

Code of Federal Regulations, 2012 CFR

2012-04-01

... of any relevant terminal illness condition of any measuring life, and (if applicable) an explanation of how any terminal illness condition was taken into account in valuing the interest; and (v) A...

Find a Brain Tumor Center

MedlinePlus

... Ways to Give Charitable Shopping Close Find a Brain Tumor Center Below is a listing of brain ... center is in your insurance plan’s covered network Brain Tumor Treatment Centers: Filter: Mayo Clinic Arizona Mayo ...

5 CFR 8601.102 - Prior approval for outside employment.

Code of Federal Regulations, 2010 CFR

2010-01-01

..., speaking, or writing that relates to his or her official duties within the meaning of 5 CFR 2635.807(a)(2... charitable, religious, professional, social, fraternal, educational, recreational, public service or civil...

5 CFR 8601.102 - Prior approval for outside employment.

Code of Federal Regulations, 2011 CFR

2011-01-01

..., speaking, or writing that relates to his or her official duties within the meaning of 5 CFR 2635.807(a)(2... charitable, religious, professional, social, fraternal, educational, recreational, public service or civil...

26 CFR 20.2055-2 - Transfers not exclusively for charitable purposes.

Code of Federal Regulations, 2013 CFR

2013-04-01

..., turkeys, pigeons, and other poultry. A farm includes the improvements thereon. (iv) Qualified conservation... death or the alternate valuation date determined pursuant to an election under section 2032. (i) For...

26 CFR 20.2055-2 - Transfers not exclusively for charitable purposes.

Code of Federal Regulations, 2014 CFR

2014-04-01

..., turkeys, pigeons, and other poultry. A farm includes the improvements thereon. (iv) Qualified conservation... death or the alternate valuation date determined pursuant to an election under section 2032. (i) For...

26 CFR 20.2055-2 - Transfers not exclusively for charitable purposes.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., hogs, horses, mules, donkeys, sheep, goats, captive furbearing animals, chickens, turkeys, pigeons, and... death or the alternate valuation date determined pursuant to an election under section 2032. (i) For...

26 CFR 20.2055-2 - Transfers not exclusively for charitable purposes.

Code of Federal Regulations, 2011 CFR

2011-04-01

..., hogs, horses, mules, donkeys, sheep, goats, captive furbearing animals, chickens, turkeys, pigeons, and... death or the alternate valuation date determined pursuant to an election under section 2032. (i) For...

26 CFR 20.2055-2 - Transfers not exclusively for charitable purposes.

Code of Federal Regulations, 2012 CFR

2012-04-01

..., turkeys, pigeons, and other poultry. A farm includes the improvements thereon. (iv) Qualified conservation... death or the alternate valuation date determined pursuant to an election under section 2032. (i) For...

Promoting accountability: hospital charity care in California, Washington state, and Texas.

PubMed

Sutton, Janet P; Stensland, Jeffrey

2004-05-01

Debate as to whether private hospitals meet their charitable obligations is heated. This study examines how alternative state approaches for ensuring hospital accountability to the community affects charitable expenditures and potentially affects access to care for the uninsured. Descriptive and multivariate analyses were used to compare private California hospitals' charity care expenditures with those of hospitals in Texas and Washington state. The key finding from this study is that net of hospital characteristics, market characteristics and community need, Texas hospitals were estimated to provide over 3 times more charity care and Washington hospitals were estimated to provide 66% more charity care than California hospitals. This finding suggests that more prescriptive community benefit or charity care requirements may be necessary to ensure that private hospitals assume a larger role in the care of the uninsured.

Mental Health and Self-Esteem of Institutionalized Adolescents Affected by Armed Conflict.

PubMed

War, Firdous Ahmad; Ved, Rifat Saroosh; Paul, Mohammad Altaf

2016-04-01

The primary purpose of this paper was to compare the epidemiology of mental health problems and self-esteem of conflict hit adolescents living in charitable seminaries with their counterparts brought up in natural homes. Substantive body of the literature illustrates the emotional and behavioral issues experienced by these adolescents. In this study, 27 adolescents from a charitable Muslim seminary and 30 adolescents from a regular school were recruited. Self-report measures and clinical interview were used to measure mental health and self-esteem. The findings indicate that adolescents in institution setting may not be having mental health and self-esteem-related issues when compared to adolescents living in intact by parent homes. While the authors acknowledge the limitations of the study, these findings need further research to examine the causes for these differences.

Running away with health: the urban marathon and the construction of 'charitable bodies'.

PubMed

Nettleton, Sarah; Hardey, Michael

2006-10-01

The increase in fundraising through mass-participation running events is emblematic of a series of issues pertinent to contemporary conceptualizations of health and illness. This increasingly popular spectacle serves as an indicator of present-day social relationships and broader cultural and ideological values that pertain to health. It highlights contemporary discourses on citizenship; 'active citizens' can ostentatiously fulfil their rights and responsibilities by raising money for those 'in need'. Involvement in such events comprises an example of the current trend for drawing attention to illness, and sharing one's experiences with others. We examine these issues through a consideration of charity advertisements and offer a fourfold typology of runners in terms of their orientations to both mass-participation running and charity. We conclude that 'charitable bodies' are constructed out of the interrelationships between philanthropic institutions, sport and individual performance.

Charitable giving and lay morality: understanding sympathy, moral evaluations and social positions

PubMed Central

Sanghera, Balihar

2015-01-01

Abstract This paper examines how charitable giving offers an example of lay morality, reflecting people's capacity for fellow‐feeling, moral sentiments, personal reflexivity, ethical dispositions, moral norms and moral discourses. Lay morality refers to how people should treat others and be treated by them, matters that are important for their subjective and objective well‐being. It is a first person evaluative relation to the world (about things that matter to people). While the paper is sympathetic to the ‘moral boundaries’ approach, which seeks to address the neglect of moral evaluations in sociology, it reveals this approach to have some shortcomings. The paper argues that although morality is always mediated by cultural discourses and shaped by structural factors, it also has a universalizing character because people have fellow‐feelings, shared human conditions, and have reason to value. PMID:27546914

Gamble While You Gamble: Electronic Games in Ontario Charitable Gaming Centres.

PubMed

Harrigan, Kevin; Brown, Dan; MacLaren, Vance

Electronic Bingo games have recently appeared in Ontario Charitable Gaming Centres. Here we summarize the characteristics of this novel form of electronic gambling, and give a detailed characterization of one game. We contend that these games have structural characteristics that make them similar to modern Electronic Gaming Machines (EGMs) that feature multiline slots games. These features include a fast and continuous gaming experience, with player adjustable win size and reinforcement rate, a high frequency of losses disguised as wins, and highly salient near misses. Some of these games also have bonus rounds and provide players with a list of recent wins. We conclude that provincial and state gaming authorities should be aware that the placement of Bingo EGMs in existing Bingo facilities may increase problem gambling among an already well-established community of Bingo enthusiasts.

Publications by doctoral candidates at Charité University Hospital, Berlin, from 1998-2008.

PubMed

Ziemann, Esther; Oestmann, Jörg-Wilhelm

2012-05-01

One quality parameter of medical theses is the number of articles published by the doctoral candidates. Over the course of the past decade the Charité-Universitätsmedizin Berlin has taken steps to improve the quality of the theses completed by its doctoral students in medicine and increase their publication activity. This study was designed to verify the efficacy of these measures and to detect general trends. Medical theses completed in 1998, 2004 and 2008 (sample size >250 for each year) were retrospectively analyzed with regard to associated publications within a 7-year period (from 5 years before completion to 2 years thereafter). Quality and quantity were recorded. Publications found in the PubMed database were evaluated; the impact factor of the publishing journal was used as quality parameter. The sample sizes were 264 for 1998, 316 for 2004, and 316 for 2008. The number of publications per doctoral student increased from 0.78 to 1.39 over the course of the study period, and the average impact factor rose from 2.42 to 3.62. Analysis using the current impact factors of the publishing journals showed an increase from 3.13 to 3.85. The proportion of case reports fell from 12.7% to 8%. The proportion of first authorships remained about the same. The past decade has seen an increase in the number of publications by doctoral students at the Charité and a rise in the average impact factor of the journals concerned.

WNCC Observatory

NASA Astrophysics Data System (ADS)

Snyder, L. F.

2003-05-01

Western Nevada Community College (WNCC), located in Carson City, Nevada, is a small two year college with only 6,000 students. Associate degrees and Cer- tificates of Achievement are awarded. The college was built and started classes in 1971 and about 12 years ago the chair of the physics department along with a few in administration had dreams of building a small observatory for education. Around that time a local foundation, Nevada Gaming Foundation for Education Excellence, was looking for a beneficiary in the education field to receive a grant. They decided an observatory at the college met their criteria. Grants to the foundation instigated by Senators, businesses, and Casinos and donations from the local public now total $1.3 million. This paper will explain the different facets of building the observatory, the planning, construction, telescopes and equipment decisions and how we think it will operate for the public, education and research. The organization of local volunteers to operate and maintain the observatory and the planned re- search will be explained.

Early Education Success Is Good Business.

ERIC Educational Resources Information Center

Odell, Mary

1992-01-01

Examines the Riordan Foundation's successful strategy in establishing computer-assisted reading labs in public and private elementary schools nationwide. The foundation provides challenge grants to applicant schools to purchase equipment for the "Writing to Read" program and assists them in raising additional funds from local businesses.…

31 CFR 593.408 - Charitable contributions.

Code of Federal Regulations, 2013 CFR

2013-07-01

... donation of funds, goods, services, or technology, including those to relieve human suffering, such as food, clothing or medicine, may be made by, to, or for the benefit of a person whose property or interests in...

31 CFR 593.408 - Charitable contributions.

Code of Federal Regulations, 2014 CFR

2014-07-01

... donation of funds, goods, services, or technology, including those to relieve human suffering, such as food, clothing or medicine, may be made by, to, or for the benefit of a person whose property or interests in...

31 CFR 593.408 - Charitable contributions.

Code of Federal Regulations, 2012 CFR

2012-07-01

... donation of funds, goods, services, or technology, including those to relieve human suffering, such as food, clothing or medicine, may be made by, to, or for the benefit of a person whose property or interests in...

31 CFR 593.408 - Charitable contributions.

Code of Federal Regulations, 2011 CFR

2011-07-01

... donation of funds, goods, services, or technology, including those to relieve human suffering, such as food, clothing or medicine, may be made by, to, or for the benefit of a person whose property or interests in...

31 CFR 593.408 - Charitable contributions.

Code of Federal Regulations, 2010 CFR

2010-07-01

... donation of funds, goods, services, or technology, including those to relieve human suffering, such as food, clothing or medicine, may be made by, to, or for the benefit of a person whose property or interests in...

42 CFR 54.8 - Right to services from an alternative provider.

Code of Federal Regulations, 2013 CFR

2013-10-01

... CHARITABLE CHOICE REGULATIONS APPLICABLE TO STATES RECEIVING SUBSTANCE ABUSE PREVENTION AND TREATMENT BLOCK..., but not limited to, 42 CFR Part 2 (“Confidentiality of Alcohol and Drug Abuse Patient Records”); (4...

42 CFR 54.8 - Right to services from an alternative provider.

Code of Federal Regulations, 2012 CFR

2012-10-01

... CHARITABLE CHOICE REGULATIONS APPLICABLE TO STATES RECEIVING SUBSTANCE ABUSE PREVENTION AND TREATMENT BLOCK..., but not limited to, 42 CFR Part 2 (“Confidentiality of Alcohol and Drug Abuse Patient Records”); (4...

42 CFR 54.8 - Right to services from an alternative provider.

Code of Federal Regulations, 2010 CFR

2010-10-01

... CHARITABLE CHOICE REGULATIONS APPLICABLE TO STATES RECEIVING SUBSTANCE ABUSE PREVENTION AND TREATMENT BLOCK..., but not limited to, 42 CFR Part 2 (“Confidentiality of Alcohol and Drug Abuse Patient Records”); (4...

42 CFR 54.8 - Right to services from an alternative provider.

Code of Federal Regulations, 2011 CFR

2011-10-01

... CHARITABLE CHOICE REGULATIONS APPLICABLE TO STATES RECEIVING SUBSTANCE ABUSE PREVENTION AND TREATMENT BLOCK..., but not limited to, 42 CFR Part 2 (“Confidentiality of Alcohol and Drug Abuse Patient Records”); (4...

42 CFR 54.8 - Right to services from an alternative provider.

Code of Federal Regulations, 2014 CFR

2014-10-01

... CHARITABLE CHOICE REGULATIONS APPLICABLE TO STATES RECEIVING SUBSTANCE ABUSE PREVENTION AND TREATMENT BLOCK..., but not limited to, 42 CFR Part 2 (“Confidentiality of Alcohol and Drug Abuse Patient Records”); (4...

26 CFR 20.7520-2 - Valuation of charitable interests.

Code of Federal Regulations, 2012 CFR

2012-04-01

... terminal illness condition of any measuring life, and (if applicable) an explanation of how any terminal illness condition was taken into account in valuing the interest; and (v) A computation of the deduction...

26 CFR 20.7520-2 - Valuation of charitable interests.

Code of Federal Regulations, 2014 CFR

2014-04-01

... terminal illness condition of any measuring life, and (if applicable) an explanation of how any terminal illness condition was taken into account in valuing the interest; and (v) A computation of the deduction...

26 CFR 20.7520-2 - Valuation of charitable interests.

Code of Federal Regulations, 2010 CFR

2010-04-01

... terminal illness condition of any measuring life, and (if applicable) an explanation of how any terminal illness condition was taken into account in valuing the interest; and (v) A computation of the deduction...

26 CFR 20.7520-2 - Valuation of charitable interests.

Code of Federal Regulations, 2013 CFR

2013-04-01

... terminal illness condition of any measuring life, and (if applicable) an explanation of how any terminal illness condition was taken into account in valuing the interest; and (v) A computation of the deduction...

26 CFR 20.7520-2 - Valuation of charitable interests.

Code of Federal Regulations, 2011 CFR

2011-04-01

... terminal illness condition of any measuring life, and (if applicable) an explanation of how any terminal illness condition was taken into account in valuing the interest; and (v) A computation of the deduction...

Gaining control: reform, reimbursement and politics in New York's community hospitals, 1890--1915.

PubMed Central

Rosner, D

1980-01-01

This is an historical study of an early twentieth century political struggle regarding hospital reimbursement in New York City. During a period called the "Progressive Era" (1895--1915), administrators in the City's Comptroller's office sought to gain control over small, locally run community hospitals by dismantling the long-standing practice of flat-grant payments to institutions. Central office planners felt that these payments gave too much control to trustees. In its place, the Comptroller initiated a system of per-capita, per-diem reimbursement. Inspectors now judged for the institutions which services and which clients were appropriate for municipal reimbursement. From the perspective of the Comptroller's office, this change was an attempt to put rationality into the system of municipal support for charitable institutions. From the perspective of trustees and community representatives, however, this change was a political attack on the rights of institutions and local communities to control their own fate. Within the context of the larger Progressive Era "good government" movement to centralize decision-making in the hands of experts who believed strongly in the efficiency of larger institutions, it was generally the smallest, most financially troubled community institutions which felt the brunt of these changes. PMID:6990801

Humanitarian quarantine in practice: medicine, religion and leprosy in New Caledonia.

PubMed

Sykes, Ingrid J

2017-12-01

Medicine and religion worked in close synchronisation during the leprosy outbreak of New Caledonia (1890-1950). Once isolation of leprosy-affected people became mandatory doctors and missionaries came together to promote a particular form of medical practice that tied charitable zeal with cutting-edge medical research, developing a sophisticated set of medical practices that catered for the soul as well as the body. Such practices went hand-in-hand with ideas developed by doctors in the earlier stages of the epidemic about the way in which the disease had entered the Kanak (local Melanesian) population. Doctors and missionaries admitted that immoral colonial channels had upset the delicate balance of local social and biological rhythms. Yet they also believed that the highly contagious nature of the outbreak was linked to the inferior state of Kanak. This paper aims to highlight the way in which the leprosaria system in New Caledonia represented a double-edged moral high-ground within the French medical colonial narrative. It tracks the complex way in which emotionally charged arguments about contagion, science and spirituality constructed an ideology of humanitarian quarantine which was used to justify a highly aggressive form of medical biocontrol.

Foundations of Occupational Home Economics.

ERIC Educational Resources Information Center

Weis, Susan F.; And Others

This text is proposed as a foundation for occupational home economics. Intended for teachers, state and local supervisors, teacher educators, advisory council members, and vocational administrators, it provides an overview of the nature of home economics education, and explains how society's changing view of paid employment and women's roles…

Age-specific association between blood pressure and vascular and non-vascular chronic diseases in 0·5 million adults in China: a prospective cohort study.

PubMed

Lacey, Ben; Lewington, Sarah; Clarke, Robert; Kong, Xiang Ling; Chen, Yiping; Guo, Yu; Yang, Ling; Bennett, Derrick; Bragg, Fiona; Bian, Zheng; Wang, Shaojie; Zhang, Hua; Chen, Junshi; Walters, Robin G; Collins, Rory; Peto, Richard; Li, Liming; Chen, Zhengming

2018-06-01

The age-specific association between blood pressure and vascular disease has been studied mostly in high-income countries, and before the widespread use of brain imaging for diagnosis of the main stroke types (ischaemic stroke and intracerebral haemorrhage). We aimed to investigate this relationship among adults in China. 512 891 adults (59% women) aged 30-79 years were recruited into a prospective study from ten areas of China between June 25, 2004, and July 15, 2008. Participants attended assessment centres where they were interviewed about demographic and lifestyle characteristics, and their blood pressure, height, and weight were measured. Incident disease was identified through linkage to local mortality records, chronic disease registries, and claims to the national health insurance system. We used Cox regression analysis to produce adjusted hazard ratios (HRs) relating systolic blood pressure to disease incidence. HRs were corrected for regression dilution to estimate associations with long-term average (usual) systolic blood pressure. During a median follow-up of 9 years (IQR 8-10), there were 88 105 incident vascular and non-vascular chronic disease events (about 90% of strokes events were diagnosed using brain imaging). At ages 40-79 years (mean age at event 64 years [SD 9]), usual systolic blood pressure was continuously and positively associated with incident major vascular disease throughout the range 120-180 mm Hg: each 10 mm Hg higher usual systolic blood pressure was associated with an approximately 30% higher risk of ischaemic heart disease (HR 1·31 [95% CI 1·28-1·34]) and ischaemic stroke (1·30 [1·29-1·31]), but the association with intracerebral haemorrhage was about twice as steep (1·68 [1·65-1·71]). HRs for vascular disease were twice as steep at ages 40-49 years than at ages 70-79 years. Usual systolic blood pressure was also positively associated with incident chronic kidney disease (1·40 [1·35-1·44]) and diabetes (1·14 [1·12-1·15]). About half of all vascular deaths in China were attributable to elevated blood pressure (ie, systolic blood pressure >120 mm Hg), accounting for approximately 1 million deaths (<80 years of age) annually. Among adults in China, systolic blood pressure was continuously related to major vascular disease with no evidence of a threshold down to 120 mm Hg. Unlike previous studies in high-income countries, blood pressure was more strongly associated with intracerebral haemorrhage than with ischaemic stroke. Even small reductions in mean blood pressure at a population level could be expected to have a major impact on vascular morbidity and mortality. UK Wellcome Trust, UK Medical Research Council, British Heart Foundation, Cancer Research UK, Kadoorie Charitable Foundation, Chinese Ministry of Science and Technology, and the National Science Foundation of China. Copyright © 2018 The Author(s). Published by Elsevier Ltd. This is an Open Access article under the CC BY 4.0 license. Published by Elsevier Ltd.. All rights reserved.

Rate and Localization of Graft Detachment in Descemet Membrane Endothelial Keratoplasty.

PubMed

Maier, Anna-Karina B; Gundlach, Enken; Pilger, Daniel; Rübsam, Anne; Klamann, Matthias K J; Gonnermann, Johannes; Bertelmann, Eckart; Joussen, Antonia M; Torun, Necip

2016-03-01

To investigate the rate and localization of graft detachment after Descemet membrane endothelial keratoplasty. Sixty-six consecutive cases operated between June and August 2014 at the Charité-Universitätsmedizin Berlin were examined prospectively 1 week postoperatively. A single masked observer analyzed the rate and localization of graft detachment using optical coherence tomography (OCT), and the rebubbling rate was measured. Localization of graft detachment was correlated to the incision approach. Preoperative data were correlated to the rate of graft detachment and rebubbling. Graft detachment occurred in more than 2 clock hours and with postoperative corneal edema in 33.3% and required rebubbling. In 33.3%, graft detachment occurred in more than 2 clock hours and with postoperative corneal edema and required rebubbling. The mean graft detachment rate was 8.3% per clock hour. A significantly higher graft detachment rate was noted in the inferior clock hours (21.1%, P < 0.0001, 16.7%, P = 0.003). Only higher age of the patient correlated to a higher rate of graft detachment (P = 0.022). No correlation was found between localization of graft detachment and the incision approach (P = 0.615). The graft detachment rate is high after Descemet membrane endothelial keratoplasty, but detachment is usually peripheral, partial and mainly inferior and involves only a few clock hours. Only higher age of the patient is strongly associated with a higher rate of graft detachment. The incision approach is not significantly correlated with the localization of graft detachment. Therefore, the postoperative supine position of the patient seems to be of major importance.Clinical Trial Registration-URL: http://www.clinicaltrials.gov. Unique identifier: NCT02020044.

Fundraising in Community College Foundations. ERIC Digest.

ERIC Educational Resources Information Center

Schuyler, Gwyer

In response to declining local and state appropriations for public education, community colleges have taken steps to formalize fundraising efforts by creating institutional foundations as recipients of tax-deductible contributions. Large-scale external fundraising at community colleges began as a result of the 1965 Higher Education Act and the…

A Research-Led Approach to Establishing Foundation Degrees

ERIC Educational Resources Information Center

Smith, Claire; Akhtar, Yaseen; Reynolds, Soneeta; Tatton, Allison; Tucker, Stan

2005-01-01

This article discusses the research approach adopted by one higher education institution in the United Kingdom (UK) to explore employers' and employees' responses to local skills, recruitment and training issues and how these responses were used to develop a curriculum for Foundation degrees. The article discusses skills issues, the varying…

Foundations and Comprehensive Community Initiatives: The Challenges of Partnership. Discussion Paper.

ERIC Educational Resources Information Center

Brown, Prudence; Garg, Sunil

Against a backdrop of increasing localization of responsibilities for human services and community development, and in a climate of diminished resources for these activities, foundations have explored the comprehensive community initiative (CCI) as a strategy to direct support toward improved well-being for children and families. This discussion…

76 FR 44608 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Current...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-07-26

... which volunteers participate, and the prevalence of volunteering more than 120 miles from home or volunteering abroad. It also provides information on civic engagement and charitable donations. The BLS has...

Career listings.

PubMed

1994-01-12

Nursing Standard regrets that it is no longer able to take listings over the telephone because of unprecedented demand. Readers are reminded that the listings section is for the use of charitable and professional organisations, unions and health authorities to publicise forthcoming events.

NIH MedlinePlus the Magazine: Health, Medical & Wellness Articles

MedlinePlus

... to the Web site for NIH MedlinePlus, the magazine. Our purpose is to present you with the ... sponsorship and other charitable donations for NIH MedlinePlus magazine's publication and distribution, many more thousands of Americans ...

Stennis Space Center kicks off 2009 CFC emphasis

NASA Image and Video Library

2009-10-29

Using American sign language, Greg Crapo, right, director of de l'Ep e Deaf Center Inc. in Biloxi , Miss., helps Shanda Bennett of the Environmental Protection Agency at NASA's John C. Stennis Space Center spell out her name. Bennett is joined by colleague Charles Kennedy during a tour of charitable organization displays for the kickoff of the Stennis portion of the 2009 Combined Federal Campaign emphasis on Oct. 29. The CFC is the world's largest annual workplace charity effort. Contributions to the campaign support organizations providing health and human service benefits throughout the world. Stennis employees give tens of thousands of dollars through the campaign each year, including a $198,000 in gifts in 2008. This year, the Stennis goal is $200,000. For the kickoff, a number of charitable organizations provided displays at Stennis, providing employees an opportunity to see - and choose - where their contributions can be directed.

[Forensic age determination in living individuals at the Institute of Legal Medicine in Berlin (Charité): analysis of the expert reports from 2001 to 2007].

PubMed

Schmidt, Sven; Knüfermann, Raidun; Tsokos, Michael; Schmeling, Andreas

2009-01-01

The analysis included the age reports provided by the Institute of Legal Medicine in Berlin (Charité) in the period from 2001 to 2007. A total of 416 age estimations were carried out, 289 in criminal and 127 in civil proceedings. 357 of the examined individuals were male, 59 were female. The vast majority of the individuals came from Vietnam. In 112 cases, there were no deviations between the indicated age and the estimated minimum age, while the actual age of the individuals was partly clearly above the estimated age. In 300 cases, there were discrepancies of up to 11 years between the indicated age and the estimated age. The study demonstrates that forensic age estimation in living individuals can make an important contribution to legal certainty.

Publishing priorities of biomedical research funders

PubMed Central

Collins, Ellen

2013-01-01

Objectives To understand the publishing priorities, especially in relation to open access, of 10 UK biomedical research funders. Design Semistructured interviews. Setting 10 UK biomedical research funders. Participants 12 employees with responsibility for research management at 10 UK biomedical research funders; a purposive sample to represent a range of backgrounds and organisation types. Conclusions Publicly funded and large biomedical research funders are committed to open access publishing and are pleased with recent developments which have stimulated growth in this area. Smaller charitable funders are supportive of the aims of open access, but are concerned about the practical implications for their budgets and their funded researchers. Across the board, biomedical research funders are turning their attention to other priorities for sharing research outputs, including data, protocols and negative results. Further work is required to understand how smaller funders, including charitable funders, can support open access. PMID:24154520

The self-protective altruist: terror management and the ambivalent nature of prosocial behavior.

PubMed

Hirschberger, Gilad; Ein-Dor, Tsachi; Almakias, Shaul

2008-05-01

Three studies examined the hypothesis that mortality salience (MS) will increase prosocial behaviors when the prosocial cause promotes terror management processes. However, when the prosocial cause interferes with these processes, MS will reduce prosocial behavior. In Study 1, following a MS procedure, participants indicated their willingness to donate money to charity or to donate to an organ donation organization. In Study 2, a research assistant randomly distributed fliers with reminders of death or back pain, and another research assistant solicited participants' assistance from either a charitable fund booth or an organ donation booth. Study 3 examined the impact of MS on helping a wheelchair-bound confederate or a walking confederate. The results indicated that MS increased charitable donations and increased help to a walking confederate. However, MS significantly decreased organ donation card signings and decreased help to a wheelchair-bound confederate. The discussion examines the tension between personal fear and worldview validation.

The right to food, food donation and microbiological problems of food safety: an experience in the territory of Florence.

PubMed

Bonaccorsi, Guglielmo; Lorini, Chiara; Pieralli, Francesca; Pieri, Luca; Sala, Antonino; Tanini, Tommaso; Nasali, Marco; Dall'Olio, Beatrice; Santomauro, Francesca

2016-01-01

The aim of this study is to understand whether the freezing without a rapid blast chiller represents a storage method for food at the end of shelf life that guarantees microbiological food safety, so to be considered an effective tool for the appropriate management of food in charitable organizations. The study has been performed on 90 food samples, among those that a charitable foodservice trust receives by the large-scale distribution. The products have been frozen using a domestic refrigerator. The indicators used were: total aerobic microbial count, Escherichia coli, Salmonella spp, Staphylococcus aureus, Campylobacter spp, sulphite reducing clostridia. The results show that the preservation of the chosen fresh products at the end of shelf life in refrigerators, frozen without the use of chillers, is a potential management strategy to avoid the loss of edible food, while maintaining the safety standards.

Overcoming beneficiary race as an impediment to charitable donations: social dominance orientation, the experience of moral elevation, and donation behavior.

PubMed

Freeman, Dan; Aquino, Karl; McFerran, Brent

2009-01-01

Three studies examined the relationship between social dominance orientation (SDO), the experience of moral elevation, and Whites' donations to charitable organizations. Study 1 used video clips depicting acts of moral excellence to elicit a state of moral elevation (a distinctive feeling of warmth and expansion, which is accompanied by admiration, affection, and even love for people whose exemplary moral behavior is being observed). Results show that moral elevation increased participants' willingness to donate to a Black-oriented charity and attenuated the negative effect of the group-based dominance (GBD) component of SDO on donation behavior. Studies 2 and 3 replicate and extend these findings by using a written story to elicit a state of moral elevation and examining actual donations to a Black-oriented charity. Results show that moral elevation increased donations to the Black-oriented charity and neutralized the negative influence of GBD.

Stennis Space Center kicks off 2009 CFC emphasis

NASA Technical Reports Server (NTRS)

2009-01-01

Using American sign language, Greg Crapo, right, director of de l'Ep e Deaf Center Inc. in Biloxi , Miss., helps Shanda Bennett of the Environmental Protection Agency at NASA's John C. Stennis Space Center spell out her name. Bennett is joined by colleague Charles Kennedy during a tour of charitable organization displays for the kickoff of the Stennis portion of the 2009 Combined Federal Campaign emphasis on Oct. 29. The CFC is the world's largest annual workplace charity effort. Contributions to the campaign support organizations providing health and human service benefits throughout the world. Stennis employees give tens of thousands of dollars through the campaign each year, including a $198,000 in gifts in 2008. This year, the Stennis goal is $200,000. For the kickoff, a number of charitable organizations provided displays at Stennis, providing employees an opportunity to see - and choose - where their contributions can be directed.

Separation of traveling and standing waves in a finite dispersive string with partial or continuous viscoelastic foundation

NASA Astrophysics Data System (ADS)

Cheng, Xiangle; Blanchard, Antoine; Tan, Chin An; Lu, Huancai; Bergman, Lawrence A.; McFarland, D. Michael; Vakakis, Alexander F.

2017-12-01

The free and forced vibrations of a linear string with a local spring-damper on a partial elastic foundation, as well as a linear string on a viscoelastic foundation conceptualized as a continuous distribution of springs and dampers, are studied in this paper. Exact, analytical results are obtained for the free and forced response to a harmonic excitation applied at one end of the string. Relations between mode complexity and energy confinement with the dispersion in the string system are examined for the steady-state forced vibration, and numerical methods are applied to simulate the transient evolution of energy propagation. Eigenvalue loci veering and normal mode localization are observed for weakly coupled subsystems, when the foundation stiffness is sufficiently large, for both the spatially symmetric and asymmetric systems. The forced vibration results show that nonproportional damping-induced mode complexity, for which there are co-existing regions of purely traveling waves and standing waves, is attainable for the dispersive string system. However, this wave transition phenomenon depends strongly on the location of the attached discrete spring-damper relative to the foundation and whether the excitation frequency Ω is above or below the cutoff frequency ωc. When Ω<ωc, the wave transition cannot be attained for a string on an elastic foundation, but is possible if the string is on a viscoelastic foundation. Although this study is primarily formulated for a harmonic boundary excitation at one end of the string, generalization of the mode complexity can be deduced for the steady-state forced response of the string-foundation system to synchronous end excitations and is confirmed numerically. This work represents a novel study to understand the wave transitions in a dispersive structural system and lays the groundwork for potentially effective passive vibration control strategies.

Social-economical decision making in current and remitted major depression.

PubMed

Pulcu, E; Thomas, E J; Trotter, P D; McFarquhar, M; Juhasz, G; Sahakian, B J; Deakin, J F W; Anderson, I M; Zahn, R; Elliott, R

2015-04-01

Prosocial emotions related to self-blame are important in guiding human altruistic decisions. These emotions are elevated in major depressive disorder (MDD), such that MDD has been associated with guilt-driven pathological hyper-altruism. However, the impact of such emotional impairments in MDD on different types of social decision-making is unknown. In order to address this issue, we investigated different kinds of altruistic behaviour (interpersonal cooperation and fund allocation, altruistic punishment and charitable donation) in 33 healthy subjects, 35 patients in full remission (unmedicated) and 24 currently depressed patients (11 on medication) using behavioural-economical paradigms. We show a significant main effect of clinical status on altruistic decisions (p = 0.04) and a significant interaction between clinical status and type of altruistic decisions (p = 0.03). More specifically, symptomatic patients defected significantly more in the Prisoner's Dilemma game (p < 0.05) and made significantly lower charitable donations, whether or not these incurred a personal cost (p < 0.05 and p < 0.01, respectively). Currently depressed patients also reported significantly higher guilt elicited by receiving unfair financial offers in the Ultimatum Game (p < 0.05). Currently depressed individuals were less altruistic in both a charitable donation and an interpersonal cooperation task. Taken together, our results challenge the guilt-driven pathological hyper-altruism hypothesis in depression. There were also differences in both current and remitted patients in the relationship between altruistic behaviour and pathological self-blaming, suggesting an important role for these emotions in moral and social decision-making abnormalities in depression.

Enhanced subgenual cingulate response to altruistic decisions in remitted major depressive disorder

PubMed Central

Pulcu, Erdem; Zahn, Roland; Moll, Jorge; Trotter, Paula D.; Thomas, Emma J.; Juhasz, Gabriella; Deakin, J.F.William; Anderson, Ian M.; Sahakian, Barbara J.; Elliott, Rebecca

2014-01-01

Background Major depressive disorder (MDD) is associated with functional abnormalities in fronto-meso-limbic networks contributing to decision-making, affective and reward processing impairments. Such functional disturbances may underlie a tendency for enhanced altruism driven by empathy-based guilt observed in some patients. However, despite the relevance of altruistic decisions to understanding vulnerability, as well as everyday psychosocial functioning, in MDD, their functional neuroanatomy is unknown. Methods Using a charitable donations experiment with fMRI, we compared 14 medication-free participants with fully remitted MDD and 15 demographically-matched control participants without MDD. Results Compared with the control group, the remitted MDD group exhibited enhanced BOLD response in a septal/subgenual cingulate cortex (sgACC) region for charitable donation relative to receiving simple rewards and higher striatum activation for both charitable donation and simple reward relative to a low level baseline. The groups did not differ in demographics, frequency of donations or response times, demonstrating only a difference in neural architecture. Conclusions We showed that altruistic decisions probe residual sgACC hypersensitivity in MDD even after symptoms are fully remitted. The sgACC has previously been shown to be associated with guilt which promotes altruistic decisions. In contrast, the striatum showed common activation to both simple and altruistic rewards and could be involved in the so-called “warm glow” of donation. Enhanced neural response in the depression group, in areas previously linked to altruistic decisions, supports the hypothesis of a possible association between hyper-altruism and depression vulnerability, as shown by recent epidemiological studies. PMID:24936421

[Introduction of interdisciplinary prostate cancer centers based on the recommendations of the German Cancer Society. A cost-benefit analysis 3 years after accreditation].

PubMed

Weikert, S; Baumunk, D; Stephan, C; Cash, H; Jahnke, K; Steiner, U; Werthemann, P; Kempkensteffen, C; Magheli, A; Hinz, S; Jagota, A; Reichelt, U; Busch, J; Klopf, C; Miller, K; Schostak, M

2011-09-01

The introduction of prostate cancer treatment centers according to the criteria of the German Cancer Society ("Deutsche Krebsgesellschaft", DKG) aims at improving the quality of care for patients with prostate cancer. Systematic analyses of the effects and costs are lacking as yet. Three years after certification of the Interdisciplinary Prostate Cancer Center at the Charité Hospital Berlin we observed a decrease in the rate of positive surgical margins (tumor stage pT2), but other parameters of treatment quality including patient satisfaction remained unchanged. A survey among urologists of the region showed a high acceptance of prostate cancer centers in general. The majority of participating urologists appreciated the work of the Charité center, in particular the treatment recommendations given by the center were mostly followed and the majority of urologists regularly use educational activities of the center. However, only 30% of the participating urologists confirmed short-term improvements in the quality of patient care. Yearly additional costs for the Charité prostate cancer center are estimated at 205,000 euro (precertification phase and certification) and 138,000 euro (monitoring phase), despite the initial drop in mean treatment costs per case (radical prostatectomy). The introduction of prostate cancer treatment centers certified by the DKG is cost intensive, increases in treatment efficiency notwithstanding. Short-term improvements in quality of care cannot be unequivocally demonstrated. Prostate cancer centers serve an important role in counseling and medical education and may thus help disseminate evidence-based treatment strategies.

The IRS looks closely at homes for the aging. Organizations must be prepared to face increased scrutiny on tax-exempt status and financing.

PubMed

Peregrine, M W

1994-06-01

Tax-exempt status has long been perceived as appropriate for the traditional retirement home (i.e., congregate housing and life-care facility), which serves the elderly and typically experiences low profit margins. An organization that is both organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes or for testing for public safety may qualify for tax-exempt status under Internal Revenue Code section 501(c)(3). The Internal Revenue Service uses the generic term "homes for the aging" to include all forms of retirement housing facilities (except nursing homes that solely provide the highest level of nursing care). A home for the aging that qualifies under section 501(c)(3) (through satisfaction of the organizational and operational tests) will qualify for charitable status for federal tax purposes if it operates to satisfy the following basic needs of aged persons: suitable housing, healthcare, and financial security. In general, not-for-profit organizations recognized as exempt under code section 501(c)(3) may be eligible for tax-exempt financing to develop a home for the aging through the issuance of tax-exempt bonds. Effective tax-exemption planning is a necessary part of the business planning process by sophisticated not-for-profit organizations that own and operate (or desire to own and operate) charitable homes for the aging and similar housing facilities serving the elderly. The benefits of exempt status remain attractive for many such organizations. The challenge of obtaining and maintaining that status is becoming far more burdensome.

Unit Cost of Medical Services at Different Hospitals in India

PubMed Central

Chatterjee, Susmita; Levin, Carol; Laxminarayan, Ramanan

2013-01-01

Institutional care is a growing component of health care costs in low- and middle-income countries, but local health planners in these countries have inadequate knowledge of the costs of different medical services. In India, greater utilisation of hospital services is driven both by rising incomes and by government insurance programmes that cover the cost of inpatient services; however, there is still a paucity of unit cost information from Indian hospitals. In this study, we estimated operating costs and cost per outpatient visit, cost per inpatient stay, cost per emergency room visit, and cost per surgery for five hospitals of different types across India: a 57-bed charitable hospital, a 200-bed private hospital, a 400-bed government district hospital, a 655-bed private teaching hospital, and a 778-bed government tertiary care hospital for the financial year 2010–11. The major cost component varied among human resources, capital costs, and material costs, by hospital type. The outpatient visit cost ranged from Rs. 94 (district hospital) to Rs. 2,213 (private hospital) (USD 1 = INR 52). The inpatient stay cost was Rs. 345 in the private teaching hospital, Rs. 394 in the district hospital, Rs. 614 in the tertiary care hospital, Rs. 1,959 in the charitable hospital, and Rs. 6,996 in the private hospital. Our study results can help hospital administrators understand their cost structures and run their facilities more efficiently, and we identify areas where improvements in efficiency might significantly lower unit costs. The study also demonstrates that detailed costing of Indian hospital operations is both feasible and essential, given the significant variation in the country’s hospital types. Because of the size and diversity of the country and variations across hospitals, a large-scale study should be undertaken to refine hospital costing for different types of hospitals so that the results can be used for policy purposes, such as revising payment rates under government-sponsored insurance schemes. PMID:23936088

76 FR 43383 - Proposed Collection; Comment Request for Notice 2005-41

Federal Register 2010, 2011, 2012, 2013, 2014

2011-07-20

... Guidance Regarding Qualified Intellectual Property Contributions. DATES: Written comments should [email protected] . SUPPLEMENTARY INFORMATION: Title: Guidance Regarding Qualified Intellectual Property... governing charitable contributions of intellectual property made after June 3, 2004. The notice explains the...

Money by Mail.

ERIC Educational Resources Information Center

Lehtinen, Toni L.

1982-01-01

Fund-raising mailing must be well conceived and executed in order to hold its own against competing charitable organizations as well as commercial firms offering sweepstake prizes. An appeal letter is seen as the most important piece in any direct-mail effort. (MLW)

37 CFR 251.34 - Gifts and other things of monetary value.

Code of Federal Regulations, 2010 CFR

2010-07-01

... under circumstances in which it is clear that the gift is motivated by a family relationship or personal... relationship to the arbitrator, or (2) Given to any other person, including any charitable organization, on the...

An Ethical Governor for Constraining Lethal Action in an Autonomous System

DTIC Science & Technology

2009-01-01

property is prohibited from being attacked, including buildings dedicated to religion, art , science … Activity Active Logical Form TargetDiscriminated...attacked, including buildings dedicated to religion, art , science , charitable purposes, and historic monuments. Prohibition LOW Civilian

10 CFR 205.2 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-01-01

... that an authorized purchaser be supplied at a specified entitlement level by a specified supplier... and similar transcriptions. Person means any individual, firm, estate, trust, sole proprietorship..., or a charitable, educational or other institution, and includes any officer, director, owner or duly...

Double Your Pleasure, Double Your Funds.

ERIC Educational Resources Information Center

McCall, Miles; Sitton, Bob

1999-01-01

Discusses a variety of fun activities that college and universities can develop as alumni fund-raising events: a golf tournament; scholarship auctions (silent, on-the-spot, live televised, and live); charitable raffles; duck dashes; themed banquets; and a tuition raffle. (MSE)