Contributors in municipal studies, law, and philanthropic studies discuss property-tax exemption for charities and how public perception on property-owning charities differs from reality. They survey the legal and political landscape of property-tax exemption for nonprofit organizations, examine the development of the current structure of nonprofit property-tax exemption and its legal rationales, and assess mechanisms adopted by local municipalities to offset some of the revenue lost because of exempt properties. Material originated at the December 1997 26th Annual Conference of the Association for Research on Nonprofit Organizations and Voluntary Action. Annotation copyrighted by Book News, Inc., Portland, OR.

Over a million nonprofit organizations, from day-care centers and neighborhood churches to major research universities and metropolitan hospitals, are currently relied upon to deliver an array of essential social services. This is in keeping with a historical conviction that private voluntary action, as opposed to government intervention, should address as many of the nation's social needs as possible. But just how much to rely on the nonprofit sector is the question at the center of a growing debate. Critics challenge the assumption that nonprofit organizations have successfully directed much of their benefits toward the poor and disadvantaged - an assumption that has to date justified favorable tax treatment for donations and nonprofit operations. Who Benefits from the Nonprofit Sector? examines all the major elements of the nonprofit sector - health services, educational and research institutions, religious organizations, social services, arts and cultural organizations, and foundations - describing each institution and its function, and then exploring how their benefits are distributed across various economic classes. The book's findings indicate that while few institutions serve primarily the poor, there is no evidence of a gross distribution of benefits upwards toward the more affluent. The source of an institution's funding is also shown to be an important determinant in how its benefits are distributed. They show, for example, that: . Nonprofit nursing homes and drug treatment centers have a lower concentration of Medicaid patients than their for-profit public counterparts do. Twenty-seven percent of social service agencies serve primarily the poor, and the large majority ofthese received most of their income from the federal government. The effective educational subsidy (i.e., cost of education less tuition) per person at both public and private univenities increases with income. The analysis of this data makes for a book with profound implications for future social and tax policy.

Millions of donors annually give hundreds of billions of dollars to charities. While this giving helps meet charitable purposes, congressional & media concerns have arisen about whether some charities spend too much on fundraising & general management & not enough on program services to meet the charitable purposes related to the tax-exempt status. Such concerns have heightened since the outflow of charitable giving after 9/11. This report focuses on the adequacy of: (1) publicly reported Form 990 data on charity spending in facilitating public oversight of charities, (2) IRS's oversight of charities, & (3) IRS's data sharing with state agencies that oversee charities. Includes reviews of studies on charities from 1994-1999. Charts & tables.

The past several decades have seen unprecedented growth in the scope and complexity of relationships between government and nonprofit organizations. These relationships have been more fruitful than many critics had feared and more problematic than many advocates had hoped. Nonprofits and Government is the first comprehensive, multidisciplinary exploration of nonprofit-government relations. The second edition of this important book is fully updated and includes two new chapters. The authors address a host of important issues, including nonprofit advocacy, direct regulatory and tax policy, the conversion of nonprofits to for-profits, clashes in government interaction with religion and the arts, and international nonprofit-government relationships. Practitioners, researchers, and policymakers alike will benefit from the authors' wide-ranging discussion.

"The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.