Book description
This book addresses a specific subset of nonprofits that are chartered with a single mission: decrease the burden of government. Designing and engaging nonprofits to lessen the burden of government requires a specific description and acknowledgement of the burden to be lessened, and these may include the provision of infrastructure, the relief of debt, or the provision of general public services that are not motivated by charity. It also requires the assignment of specific operating powers to the nonprofit including the power of eminent domain. This book explores these and other related topics including the avoidance of resource dependence on government when attempting to reduce its burden.
The book is addressed to the policy makers and rule makers who design policies that affect the ability of the nonprofit to effectively lessen the burden of government. It is also addressed to public administrators in search of innovative ways of implementing these policies consistent with the laws, and to the creative nonprofit managers who are charged with carrying out the mission often in collaboration with the government or other entities. To the advanced student in all related fields, the author offers not only material for discussion, but enables discovery of what is possible by giving key examples of organizations meeting the terms and objective of lessening a significant burden of government.
Table of contents
- Cover
- Title
- Copyright
- Acknowledgements
- Contents
- Preface
- Chapter 1 – Purpose, Policy, Theory, Definitions and Context
-
Chapter 2 – Designing, Empowering and Engaging the Nonprofit to Lessen the Burden of Government
- The National Trust for Historic Preservation
- Crafting the Intent to Lessen the Burden of Government
- Federal and State Designation of an Eligible Burden
- Classification of Nonprofits as Doers and Facilitators
- The Planks on Which to Design a Nonprofit to Reduce the Burden of Government
- Plank 1: Money
- Plank 2: Marketing and Persuading
- Plank 3: Membership and Public
- Plank 4: Management
- Plank 5: The Mission
- Plank 6: Collaboration and Cooperation
- Plank 7: Tax Exemption
- Plank 8: Powers to Act
- Plank 9: Accountability
- Plank 10: Legitimacy
- Summary and Preview
- Bibliography
- Chapter 3 – Empowering the Nonprofit to Lessen the Burden of Government
-
Chapter 4 – Nonprofits as Doers in Reducing the Burden of Government
- The Doers: Distinguishing Examples
- Categorizing 501(c)(3) Doers
- Doers Depending Mostly on Business Income
- Subsidiaries, Affiliates, and Holding Companies as Internal Facilitators
- Other Categories of Doers
- A General Comparison of Doers
- Lessening the Burden of Government: The Benefits and Justification of Tax Exemption
- Summary and Preview
- Chapter 5 – Nonprofit as Financiers and Facilitators in Reducing the Burden of Government
- Chapter 6 – Government Created Nonprofits to Lessen the Burden of Government
-
Chapter 7 – Decision-Making and Governance Structure in Lessening the Burden of Government
- The Board
- Interlocking Directorates
- Conflict of Interest, Independence, and Board Members
- Dealing With Possible Conflicts of Interest
- Dealing With Non-Independence
- Standards at the Root of All Trustee Actions
- Excessive Economic Transactions and Due Diligence
- Duty of Organizations to Trustees and Their Rights
- Liability of Trustees
- Annual Disclosures of Involvement of Current and Past Trustees and Senior Management
- Summary and Preview
- Bibliography
- Chapter 8 – Financing the Burden through Contributions
-
Chapter 9 – Financing the Burden through Business Earnings
- Business Activity as a Source of Money
- Definition of Related and Unrelated Nonprofit Businesses
- Excess Profits: A Distinction Between Related and Unrelated Income
- Integration of Business Operations Into a Conglomerate Structure
- The Organization of an Unrelated Business
- Tax Treatment of Different Types of Business Income
- Key Points on Entrepreneurial Income in Nonprofits
- Summary and Preview
-
Chapter 10 – Financing the Burden through Debt
- The Need for a Charter and Other Documentary Powers
- Terms of Debt
- Non-Deductibility and Taxability of Interest
- Debt as Credit Facility
- Covenants, Default, Bankruptcy
- Strategies for Treating a Loan Due
- Borrowing from the Securities Market
- Borrowing from Nonfinancial Sources
- Preparing to Borrow
- Debt Limits and the Nonprofit
- Subsidized Infrastructure Debt Available to Nonprofits
- Long-Term Debt tor Infrastructure Used by the Nonprofit
- Long-Term Debt Issued by Nonprofits on Behalf of the Government for Public Purpose Infrastructure Called 63-20 Debt
- Issuing of Debt (Bonds) by an Authority
- Debt Through Tax Increment Financing
- Long-Term Lease Arrangements of Property
- Summary and Preview
- Bibliography
- Chapter 11 – Establishing Cash Flows for Sustainability
-
Chapter 12 – Corruption and Control: Protecting the Assets for Lessening the Burden of Government
- Corruption
- Types and Effects of Corruption in Nonprofit Organizations
- Sources and Opportunities for Corruption
- Managing the Risks of Corruption and Fraud
- Controls: An Accounting Approach
- Controls: A Transaction Approach
- Controls: A Flow Approach
- Controls: Organizational Lines of Defense
- A Comprehensive Approach to Corruption
- The Discovery of Corruption
- The Protection of Sources and Records
- Insurance Against Corruption
- Classification and Treatment of Certain Costs
- A Tool of Cost Control, Avoidance of Cost Overruns, and Detection of the Risk of Inefficiency or Fraud
- Summary and Preview
- Bibliography
-
Chapter 13 – Discussion and Dialogue
- Levels of Lessening the Burden of Government
- Types of Nonprofits Lessening the Burden of Government
- The Authority to Perform
- The Nature of the Promise to Lessen the Burden of Government
- To Exercise Authority the Nonprofit Needs Powers
- The Power to Finance and the Motive for Action
- Governance Structure
- Accountability and Disclosures
- Types and Range of Collaboration
- The Conflict Between Collaboration and Control
- Sources of Legitimacy
- Growth and Competition
- Debt and Off-Balance Sheet Financing
- Who Subsidizes Whom
- Tax Exemption as Price and Incentive
- The Rationale for This Direction
- Index
Product information
- Title: Nonprofits as Policy Solutions to the Burden of Government
- Author(s):
- Release date: January 2017
- Publisher(s): De Gruyter
- ISBN: 9781501505829
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