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What every not-for-profit must know about accounting, tax, and reporting requirements Combining the proven guidance of the previous, bestselling edition with all of the latest regulatory information, Edward McMillan delivers a one-stop reporting resource for not-for-profits in Not-For-Profit Accounting, Tax, and Reporting Requirements, Second Edition. McMillan's step-by-step guide helps your not-for-profit apply for tax-exempt status, handle IRS audits, set up a wholly owned taxable subsidiary, anticipate tax implications of lobbying expenses, and perform a host of other functions. All-new coverage of the basics of complying to the new Form 990 New discussions on political action committees, new lobbying issues, grant accounting and complying with OMB Circular A-122 and Yellow Book accounting, fiduciary responsibilities of boards and staff, and much more Contains dozens of checklists, sample letters, and illustrative charts demonstrating how to apply the principles and requirements described A peerless reference for this dynamic field, Not-for-Profit Accounting, Tax, and Reporting Requirements, Second Edition gives your nonprofit a straightforward guide to simpler financial structure and reporting obligations.

While the number of think tanks active in American politics has more than quadrupled since the 1970s, their influence has not expanded proportionally. Instead, the known ideological proclivities of many, especially newer think tanks with their aggressive efforts to obtain high profiles, have come to undermine the credibility with which experts and expertise are generally viewed by public officials. This book explains this paradox. The analysis is based on 135 in-depth interviews with officials at think tanks and those in the policy making and funding organizations that draw upon and support their work. The book reports on results from a survey of congressional staff and journalists and detailed case studies of the role of experts in health care and telecommunications reform debates in the 1990s and tax reduction in 2001.

Arts organizations once sought patrons primarily from among the wealthy and well educated, but for many decades now they have revised their goals as they seek to broaden their audiences. Today, museums, orchestras, dance companies, theaters, and community cultural centers try to involve a variety of people in the arts. They strive to attract a more racially and ethnically diverse group of people, those from a broader range of economic backgrounds, new immigrants, families, and youth.The chapters in this book draw on interviews with leaders, staff, volunteers, and audience members from eighty-five nonprofit cultural organizations to explore how they are trying to increase participation and the extent to which they have been successful. The insiders' accounts point to the opportunities and challenges involved in such efforts, from the reinvention of programs and creation of new activities, to the addition of new departments and staff dynamics, to partnerships with new groups. The authors differentiate between \"relational\" and \"transactional\" practices, the former term describing efforts to build connections with local communities and the latter describing efforts to create new consumer markets for cultural products. In both cases, arts leaders report that, although positive results are difficult to measure conclusively, long-term efforts bring better outcomes than short-term activities.The organizations discussed include large, medium, and small nonprofits located in urban, suburban, and rural areas-from large institutions such as the Smithsonian, the Walker Art Center, the Museum of Fine Arts Houston, and the San Francisco Symphony to many cultural organizations that are smaller, but often known nationally for their innovative work, such as AS220, The Loft Literary Center, Armory Center for the Arts, Appalshop, and the Western Folklife Center.

InImmigrants and Electoral Politics, Heath Brown shows why nonprofit electoral participation has emerged in relationship to new threats to immigrants, on one hand, and immigrant integration into U.S. society during a time of demographic change, on the other. Immigrants across the United States tend to register and vote at low rates, thereby limiting the political power of many of their communities. In an attempt to boost electoral participation through mobilization, some nonprofits adopt multifaceted political strategies including registering new voters, holding candidate forums, and phone banking to increase immigrant voter turnout. Other nonprofits opt to barely participate at all in electoral politics, preferring to advance the immigrant community by providing exclusively social services. Brown interviewed dozens of nonprofit leaders and surveyed hundreds of organizations. To capture the breadth of the immigrant experience, Brown selected organizations operating in traditional centers of immigration as well as new gateways for immigrants across the South: Florida, Illinois, Michigan, New Jersey, New York, and, North Carolina. The stories that emerge from his research include incredible successes in mobilizing immigrant communities, including organizations that registered sixty thousand new immigrant voters in New York. They also reveal efforts to suppress nonprofit voter mobilization in Florida and describe the organizational response to hate crimes directed at immigrants in Illinois.

Detailed, practical coverage of GAAP, tailored to not-for-profit organizationsWiley Not-for-Profit GAAP 2015 is a thorough examination of the authoritative standards for measurement, presentation, and disclosure as applied to not-for-profit organizations. Clear and concise, this user-friendly guide explains the fundamentals of GAAP in an easily-accessible format that includes flowcharts and diagrams to help facilitate the reader's understanding of the material presented, including a financial statement disclosure checklist to confirm GAAP adherence. Designed specifically for accountants in public practice and industry, this guide covers all relevant FASB and AICPA guidelines, to provide a complete reference tool for auditors who need a comprehensive understanding of GAAP for not-for-profit organizations.Due to these organizations' unique characteristics, not-for-profit accountants must adhere to specific Generally Accepted Accounting Principles. These requirements are complex and ever evolving, but Wiley Not-for-Profit GAAP 2015 brings them together in a single volume that contains the most up-to-the-minute information available.Refine basic financial statements, including Financial Position, Activities, and Cash FlowTackle not-for-profit-specific issues like fundraising, noncash contributions, affiliations, and pledgesTailor accounting methods to the specific type of organization, with budgeting, tax reporting, and regulatory adviceDiscover how general accounting topics like assets, mergers, and liabilities are applied to not-for-profit organizations

In From Social Movement to Moral Market, Paul-Brian McInerney explores what happens when a movement of activists gives way to a market for entrepreneurs. This book explains the transition by tracing the brief and colorful history of the Circuit Riders, a group of activists who sought to lead nonprofits across the digital divide. In a single decade, this movement spawned a market for technology assistance providers, dedicated to serving nonprofit organizations. In contrast to the Circuit Riders' grassroots approach, which was rooted in their commitment to a cause, these consultancies sprung up as social enterprises, blending the values of the nonprofit sector with the economic principles of for-profit businesses. Through a historical-institutional analysis, this narrative shows how the values of a movement remain intact even as entrepreneurs displace activists. While the Circuit Riders serve as a rich core example in the book, McInerney's findings speak to similar processes in other \"moral markets,\" such as organic food, exploring how the evolution from movement to market impacts activists and enterprises alike.

Since the dawn of the republic, faith in social equality, religious freedom, and the right to engage in civic activism have constituted our national creed. In this bracing history, Kathleen D. McCarthy traces the evolution of these ideals, exploring the impact of philanthropy and volunteerism on America from 1700 to 1865. What results is a vital reevaluation of public life during the pivotal decades leading up to the Civil War. The market revolution, participatory democracy, and voluntary associations have all been closely linked since the birth of the United States. American Creed explores the relationships among these three institutions, showing how charities and reform associations forged partnerships with government, provided important safety valves for popular discontent, and sparked much-needed economic development. McCarthy also demonstrates how the idea of philanthropy became crucially wedded to social activism during the Jacksonian era. She explores how acts of volunteerism and charity became involved with the abolitionist movement, educational patronage, the struggle against racism, and female social justice campaigns. What resulted, she contends, were heated political battles over the extent to which women and African Americans would occupy the public stage. Tracing, then, the evolution of civil society and the pivotal role of philanthropy in the search for and exercise of political and economic power, this book will prove essential to anyone interested in American history and government.

Today, America's nonprofit organizations seem caught in a force field, buffeted by four impulses -voluntarism, professionalism, civic activism, and commercialism. Too little attention, however, has been paid to the significant tensions among these impulses. Understanding this force field and the factors shaping its dynamics thus becomes central to understanding the future of particular organizations and of the nonprofit sector as a whole. In this second edition of an immensely successful volume, Lester Salamon and his colleagues offer an overview of the current state of America's nonprofit sector, examining the forces that are shaping its future and identifying the changes that might be needed.The State of Nonprofit Americahas been completely revised and updated to reflect changing political realities and the punishing economic climate currently battering the nonprofit sector, which faces significant financial challenges during a time when its services are needed more than ever. The result is a comprehensive analysis of a set of institutions that Alexis de Tocqueville recognized to be \"more deserving of our attention\" than any other part of the American experiment.

There are now more than 1 million nonprofit organizations in the United States, and the fundraising industry is one of the fastest-growing segments of the economy. The Complete Guide to Fundraising Management presents step-by-step guidance on planning, self-assessment, continual improvement, cost effective fundraising strategies and much more. An accompanying website contains checklists, grids, and sample forms. Plus, the Third Edition adds a chapter on internet fundraising as well as updated statistics. Fundraising professionals will benefit from the practical advice on managing the complexities of a development office.

The investor-owned corporation is the conventional form for structuring large-scale enterprise in market economies. But it is not the only one. Even in the United States, noncapitalist firms play a vital role in many sectors. Employee-owned firms have long been prominent in the service professions--law, accounting, investment banking, medicine--and are becoming increasingly important in other industries. The buyout of United Airlines by its employees is the most conspicuous recent instance. Farmer-owned produce cooperatives dominate the market for most basic agricultural commodities. Consumer-owned utilities provide electricity to one out of eight households. Key firms such as MasterCard, Associated Press, and Ace Hardware are service and supply cooperatives owned by local businesses. Occupant-owned condominiums and cooperatives are rapidly displacing investor-owned rental housing. Mutual companies owned by their policyholders sell half of all life insurance and one-quarter of all property and liability insurance. And nonprofit firms, which have no owners at all, account for 90 percent of all nongovernmental schools and colleges, two-thirds of all hospitals, half of all day-care centers, and one-quarter of all nursing homes. Henry Hansmann explores the reasons for this diverse pattern of ownership. He explains why different industries and different national economies exhibit different distributions of ownership forms. The key to the success of a particular form, he shows, depends on the balance between the costs of contracting in the market and the costs of ownership. And he examines how this balance is affected by history and by the legal and regulatory framework within which firms are organized. With noncapitalist firms now playing an expanding role in the former socialist countries of Eastern Europe and Asia as well as in the developed market economies of the West, The Ownership of Enterprise will be an important book for business people, policymakers, and scholars.