LESSON ONE: Introduction To The Non Profit Sector


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 


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?


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?:

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.)

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