LESSON ONE NOTES
Hi everyone! Here are some additional resources based on our conversation during yesterday’s class.
IRS 501c Classifications: https://www.charitynavigator.org/index.cfm?bay=content.view&cpid=1559
IRS Publication 557: “Tax Exempt Status For Your Organization”: This provides a detailed description of each of the 501(c) classifications — https://www.irs.gov/pub/irs-pdf/p557.pdf
BCorporation.net: This is a great compendium of information and resources about B-Corporations: https://www.bcorporation.net/
Rules about international lobbying activities: This is an interesting article about the rules pertaining to international activities – including lobbying – for US-based nonprofits — http://nonprofitlaw.proskauer.com/2011/10/02/irs-tutorial-explains-the-special-rules-for-international-activities-of-u-s-charities/
Rule about limits on claiming charitable deductions: https://www.irs.gov/charities-non-profits/charitable-organizations/charitable-contribution-deductions
LESSON ONE: REQUIRED READINGS [Due 6/12]
What You Should Know About Nonprofits, Independent Sector and National Center for Nonprofit Boards. (Available at: http://beech.ait.fredonia.edu/ProjectBlueprint/BoardDevelopment/WhatYouShouldKnowAboutNonprofits.pdf)
The Nonprofit Sector in Brief 2015: Public Charities, Giving, and Volunteering. Brice McKeever (October 29, 2015) (Available at: http://www.urban.org/research/publication/nonprofit-sector-brief-2015-public-charities-giving-and-volunteering
A New Paradigm: Towards A User-Centered Social Sector, Tim Lumley. Stanford Social Innovation Review. (Feb. 8, 2017) (Available at: https://ssir.org/articles/entry/a_new_paradigm_toward_a_user_centred_social_sector)
Foundation Center IssueLab (2009). Convergence: How Five Trends Will Reshape the Social Sector (Available at: http://www.issuelab.org/resource/convergence_how_five_trends_will_reshape_the_social_sector)
LESSON ONE: PROMPT QUESTIONS [Posts due 6/16. Comments due 6/19]
- What does it really mean to be a “non-profit?”
- Why does the government grant non-profits “exempt” status? What value does that reflect?
- What role do non-profits play in our society? Do social service non-profits replace core government functions? Does the sector serve as a counter-part to the for-profit sector? Do non profits push government and/or business to be more responsive and efficient?
LESSON ONE: RECOMMENDED READINGS
Grassroots Civil Society: The Scope and Dimensions of Small Public Charities. Boris, Elizabeth T. and Roeger Katie L. (2010). Washington: Urban Institute http://www.urban.org/publications/412054.html
Compare – Does anything surprise you?:
- Forbes Inc (2015). The 50 Largest US Charities (Available at: http://www.forbes.com/top-charities/list/2/#tab:rank)
- Charity Navigator (2014). 10 Top-Notch Charities. (Available at: http://www.charitynavigator.org/index.cfm?bay=topten.detail&listid=113#.VqLmOFMrLBI)
Overview of NTEE Classification: http://nccs.urban.org/classification/NTEE.cfm
(Pay special attention to the categories and sub-categories identified in this classification system.)