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Book SynopsisPolicy advocacy is an increasingly important function of many nonprofit organizations, as they seek broad social changes in their concerning issues. Their advocacy practices, however, have often been guided by their own past experiences, anecdotes from peer networks, and consultant advice. Most of their practices have largely escaped empirical and theoretical grounding that could better root their work in established theories of policy change. The first book of its kind, Nonprofits in Policy Advocacy bridges this gap by connecting real practices of on-the-ground policy advocates with the burgeoning academic literature in policy studies. In the process, it empirically identifies six distinct policy advocacy strategies, and their accompanying tactics, used by nonprofits. Case studies tell the stories of how advocates apply these strategies in a wide variety of issues including civil rights, criminal justice, education, energy, environment, public health, public infrastructure, and youth. This book will appeal to both practitioners and academicians, as each gains insights into the other’s views of policy change and the actions that produce it.Trade Review“Sheldon Gen and Amy Conley Wright have written both a solid academic work, which includes a great deal of original research, and a valuable supplementary text for classroom use. … they also frame advocacy behavior within the theories of public policy scholarship, making Nonprofits in Policy Advocacy a useful supplementary text for graduate classes in nonprofit management or advocacy, but equally valuable for graduate or upper level undergraduate public policy classes, as well as political science classes that focus on interest groups, lobbying, and advocacy.” (Shelly Arsneault, Nonprofit Policy Forum, May 7, 2021)Table of Contents1. Nonprofit Advocacy in the United States Nonprofit advocacy in the context of American public policy Political context of policy advocacy Policy advocacy by nonprofit organizations in the U.S.: Scope and scale Discussions References 2. Tactics and Strategies A menu of tactics for policy advocacy Strategies of policy advocacy organizations Discussions References 3. Public Lobbying The public lobbying stratefgy Books not bars "Power grab" Discussions References 4. Institutional Partnership The institutional partnership strategy Over-incarceration Foster youth emancipation Discussions References 5. Inside-Outside The inside-outside strategy Banning plastic bags Evaluating teacher performance Raising the tobacco tax Discussions References 6. Direct Reform The direct reform strategy Banning trans fats Closing coal-fired power plants Discussions References 7. Indirect Pressure The indirect pressure strategy Enhancing local parks Discussions References 8. Popular Power The popular power strategy Bring Our War $$ Home Parent engagement in public schools Discussions References 9. Considerations for Strategic Policy Advocacy Creative and strategic policy advocacy The Challenges of Policy Advocacy Measuring and evaluating advocacy performance Conclusion Discussions References Appendix 1. Derivation of the composite logic model of policy advocacyReferencesAppendix 2. Methods Q-methodology Survey method References

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Book Synopsis**Winner of the 2023 Skystone Partners Research Prize from the Association of Fundraising Professionals (AFP). This book includes evidence-based insights and recommendations to help academicians excel in raising philanthropic support for their institutions and units. The book provides historical and contemporary perspectives on core concepts and data, research revealing donors’ giving motivations, engagement strategies and tactics for academic units, and guidance on management challenges including strategic plans, campaigns, and measuring performance. The authors include case studies in each section as examples of successful fundraising and volunteer-driven initiatives. The final section, contributed by Dean David D. Perlmutter, reinforces the book’s many practical and theoretical approaches to the fundamental responsibilities academic leaders face in raising philanthropic support. This book is grounded in the growing academic literature on philanthropy and written by scholars who were successful higher education fundraisers.Table of Contents1. Fundraising for Academicians2. Historical Perspectives on Academic Fundraising3. Language Matters4. Tenets of Operational Effectiveness5. Understanding Donor Motivation6. Applying the Identification Model7. Engaging Potential Donors8. Narrow Your Universe9. The Annual Development Plan10. Engaging Partners11. Align Your Strategic Plan12. Campaigns13. Measuring Impact14. Losing Oneself in a Great Cause15. Don't Fear Fundraising

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Book Synopsis.- The Third Sector research: the construction of a field of study. .- Section I Theory..- Theory of the Third Sector..- Commentary on Theory of the Third Sector..- Section II - Definition..- Third Sector: the building of a research field..- The terminological debate..- In search of a positive, historical and experimentalist definition of civil society..- Defining civil society in the turbulent times lessons from Poland..- Defining Civil Society - Commentary..- Section III - Classification..- Part One: The Classification of Civil Society, Nonprofit and Third Sector Organizations..- Part Two: Turning a Critical Lens on Nonprofit Classification: Opportunities and Challenges in the Digital Age.- CSO classification: a commentary from Latin America..- Section IV - Aggregation..- Data Aggregation: An Overview of Opportunities and Obstacles from the National to the Global..- Capturing Data on Volunteering in a Global Dimension: a Window of Opportunity for Furthering Third Sector Research..- Technologies for Data Aggregation: An Overview of Technologies and Opportunities to Propel Third Sector Research..- Commentary on Data Aggregation by Elizabeth Bloodgood, Ksenija Fonovic, and Francisco Santamarina..- Section V - Faith..- The Relationship between the Third Sector and Religion..- Analyzing civil society in the Arab world: a conceptual review..- Religion and faith-based organizations in Brazil's social policies..- Commentary on Section V Faith..- Section VI - Ways forward..- Third-Sector Research: Ubi eras, quo vadis?..- Commentary on Section VI - Third-Sector Research: Ubi eras, quo vadis?..- Future Challenges Facing Third Sector Research.

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Book SynopsisThe “potential” of accounting and accountability in the current Economic System towards an emancipatory change.- Defining accounting and accountability for sustainability and social inclusion.- Sustainability reporting tools and social inclusion evaluation: conceptual network.- Theoretical perspectives and approaches for social inclusion in cultural Institutions.- Nature Based-Solutions to evaluate Social Inclusion in Tactile Museum.- Social Inclusion and Technological Innovations in Tactile Museum accounting and management.- The state of art about the implementation of social and environmental sustainability drivers in micro and small enterprise in an Italian Region.- The social and inclusive accounting perspective of Economy of Communion: firm research cases.- Multidimensional Model for Social Tagging of Environmental Investment Costs (STEIC).- Accounting and Economic Inclusion: Transparency, Innovation, and Social Impact in Marginalized Communities.- Developing Sustainability Reporting in the pioneer case Study of Beach Establishments in Italy: first results.- Social inclusion in high education: accountability practices and challenges in ex transition country.

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Book SynopsisDas vorliegende Buch analysiert den öffentlichen Beschaffungsprozess und untersucht, weshalb die öffentlichen Einkäufer auf Nachhaltigkeitskriterien oftmals keine Rücksicht nehmen. Florian Hepperle erforscht, welche Hemmnisse einem Mehr an Nachhaltigkeit in der öffentlichen Beschaffung im Wege stehen. Im Gegensatz zu anderen Arbeiten rückt der Autor mögliche fördernde prozessuale Aspekte, die einen positiven Einfluss auf eine nachhaltigere Beschaffung haben können, in den Fokus seiner Untersuchung. Mit Hilfe der Strukturgleichungsmodellierung werden die aufgeworfenen Hypothesen empirisch getestet.Table of ContentsGrundlagen zur nachhaltigen Beschaffung.- Hemmnisse und fördernde Faktoren für Nachhaltigkeit in der öffentlichen Beschaffung.- Entwicklung und empirische Untersuchung des Wirkungsmodells auf kommunaler Ebene.- Handlungsempfehlungen für die Beschaffung der öffentlichen Hand.

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Book SynopsisMarkus Pfeffer zeigt auf, dass die Balanced Scorecard auch in gemeinnützigen Non-Profit-Organisationen eingesetzt werden kann. In einem ersten Schritt wird eine Balanced Scorecard-Modifikation für die Anwendung in außeruniversitären Forschungseinrichtungen theoriegestützt konzeptionell entwickelt. Das Rahmenmodell bildet den Ausgangspunkt für eine sich anschließende empirische Untersuchung. Durch Experteninterviews mit Vertretern aller großen Forschungseinrichtungen in Deutschland wird der Modellentwurf empirisch verfeinert und validiert.Table of ContentsProblemaufriss der Leistungsmessung in der außeruniversitären Forschung.- Dritter Sektor als Forschungszweig der Wirtschaftswissenschaften.- Performance Measurement-Konzepte als Monitoring-Systeme zur Verringerung von Informationsdefiziten.- Adaptionsmöglichkeiten und Modifikationserfordernisse bei der Anwendung einer Balanced Scorecard in außeruniversitären Forschungseinrichtungen.- Controlling und Performance Measurement in der außeruniversitären Forschung.

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Book SynopsisEinsatzorganisationen stellen aufgrund ihrer strukturellen Merkmale eine besondere Organisationsform dar. Der Sammelband widmet sich dieser Thematik multiperspektivisch, indem er übergeordnete Charakteristika ziviler und militärischer Einsatzorganisationen durch wissenschaftlich fundierte Beiträge illustriert. Zudem werden anhand anschaulicher Praxisbeiträge Antworten auf vielfältige Fragestellungen gegeben, mit denen sich Einsatzorganisationen konfrontiert sehen. Table of ContentsEinsatzorganisationen im wissenschaftlichen Diskurs.- Einsatzorganisationen aus praxisorientierter Perspektive.

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Book SynopsisSie arbeiten für eine Non-Profit-Organisation (NPO) und möchten Ihre finanzielle Situation verbessern? Dann ist dieses Buch genau das Richtige für Sie! „Finanzmanagement in Non-Profit-Organisationen“ bietet Ihnen umfassende Einblicke in die Herausforderungen der Finanzierung und zeigt auf, wie Sie Ihre Organisation auf eine solide finanzielle Grundlage stellen können.Die Finanzierung von NPO folgt etwas anderen Regeln als bei klassischen Unternehmen und in den letzten Jahren ist diese Aufgabe zunehmend komplexer geworden, da sich die Ausgangsvoraussetzungen und insbesondere die gesetzlichen und regulatorischen Rahmenbedingungen stetig verändern.Dieses Buch bietet Ihnen einen wissenschaftlich fundierten und praxisorientierten Gesamtüberblick zu allen Bereichen der Finanzierung von Non-Profit-Organisationen. Von der Budgetierung über Fundraising bis zum Controlling – dieses Buch ist Ihr unverzichtbarer Leitfaden für ein erfolgreiches Finanzmanagement in Ihrer NPO. Es werden Ihnen sowohl die Zusammenhänge zwischen einzelnen Teilbereichen der Finanzierung als auch ein Grundverständnis für die besonderen Aufgabenstellungen im NPO-Kontext vermittelt. Ausgewählte Praxisbeispiele und zahlreiche Best-Practice-Tipps erleichtern Ihnen die Umsetzung bei der alltäglichen Arbeit. Dies ermöglicht Ihnen, die Finanzen Ihrer Organisation so zu planen und zu gestalten, dass sich ihr gemeinnütziger Zweck effizient und wirksam umsetzen lässt.Ein „Best Practice in 10 Schritten“ am Ende des Buches rundet den Gesamtüberblick ab und erlaubt bei spezifischen Teilfragen auch eiligen oder vorinformierten Lesern einen Schnelleinstieg ins Thema!Table of ContentsTheoretische Grundlagen.- Finanzierungsbedarf.- Bedarfsdeckung.- Finanzierungsquellen von NPO.- Aufwandssteuerung.- Investition und Wachstum.- Kontrolle.- Finanzmanagement in NPO – Best Practice in 10 Schritten.

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Book SynopsisSuper series are a set of workbooks to accompany the flexible learning programme specifically designed and developed by the Institute of Leadership & Management (ILM) to support their Level 3 Certificate in First Line Management. The learning content is also closely aligned to the Level 3 S/NVQ in Management. The series consists of 35 workbooks. Each book will map on to a course unit (35 books/units).Trade Review"The clear layout and flexibility of the workbooks makes this a useful addition to any management training programme. The mixture of checks and exercises ensures learning is confirmed and immediate feedback is available as delegates progress through the book.” Bob Mackay, Group Training Consultant, Christian SalvesenTable of ContentsWorkbook Introduction;Sessions;Performance Checks;Reflect & Review

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Book SynopsisSuper series are a set of workbooks to accompany the flexible learning programme specifically designed and developed by the Institute of Leadership & Management (ILM) to support their Level 3 Certificate in First Line Management. The learning content is also closely aligned to the Level 3 S/NVQ in Management. The series consists of 35 workbooks. Each book will map on to a course unit (35 books/units).Trade Review"The clear layout and flexibility of the workbooks makes this a useful addition to any management training programme. The mixture of checks and exercises ensures learning is confirmed and immediate feedback is available as delegates progress through the book.” Bob Mackay, Group Training Consultant, Christian SalvesenTable of ContentsIntroduction; Chapter 1 Session ARecord keeping and storage media; Chapter 2 Session BSystems for storing and retrieving information; Chapter 3 Session CDatabases and spreadsheets; Chapter 4 Session DAccess control, security and data protection; Chapter 5 Performance checks; Chapter 6 Reflect and review;

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Book SynopsisExplore the personality traits, values, and characteristics to look for in volunteers! Volunteerism Marketing: New Vistas for Nonprofit and Public Sector Management is an excellent research tool for volunteer organizers, academic researchers and reference librarians in the disciplines of business, education administration, health care, psychology, public administration, and sociology. This book will give you a better understanding of what kind of people to look for when seeking volunteers in hospitals, hospices, for organ donation, and for public education. Through studies and tests such as the Myers-Briggs Type Indicator, this book explores the personality traits and characteristics of volunteers in various fields. In Volunteerism Marketing, you will discover the characteristics that separate volunteers from non volunteers and the segmented characteristics of volunteers for differing venues. This information will assist you in attracting, training, and retaining the right volunteerTable of ContentsContents Foreword Understanding Volunteer Markets: The Case of Senior Volunteers Segmenting Subgroups of Volunteers For Target Marketing: Differentiating Traditional Hospice Volunteers From Other Volunteers Hospital Volunteers As Customers: Understanding Their Motives, How They Differ From Other Volunteers, And Correlates of Volunteer Intensity Encouraging Human Organ Donation: Altruism versus Financial Incentives Volunteerism Among Non-Clients As Marketing Exchange Major Research Studies: An Annotated Bibliography of Marketing To Volunteers Index Reference Notes Included

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Book SynopsisThe highly acclaimed Financial and Strategic Management for Nonprofit Organizations provides an encyclopedic account of all the key financial, legal, and managerial issues facing nonprofit executives. This is today's definitive single-source text and reference for managing any nonprofit organization. Designed for both professional and graduate student readers, this work thoroughly addresses all key aspects of building managerial skill and promoting imagination and innovation in organizations across the nonprofit spectrum. Herrington J. Bryce presents every technique and concept in the context of today's public policies, leading practices, laws, norms, and expectations. Herrington J. Bryce was a senior economist at the Urban Institute, a Brookings Economic Policy Fellow, a Fellow at the Institute of Politics at Harvard and a visiting professor in regional economics and planning at the Massachusetts Institute of Technology. He taught micro economic theory and public finance at Clark UnTable of Contents Acknowledgements | vii About the Author | ix Introduction: Teasing Your Managerial Imagination, Creativity and Resolve | 1 Part I: Why Us Chapter 1: The Foundations of Nonprofit Management as Asset Management | 9 The Hierarchy | 10 The Need for a Nonprofit Perspective | 11 The Core Tasks of Managing Nonprofit Organizations | 12 Secular Growth of the Nonprofit Sector | 13 A Varied Sector | 14 The Nonprofit as an Asset | 16 Isomorphic Forces and Organizational Identity | 19 The Mission as Contract, Source of Expectation, Confidence and Style | 20 The Public Policy Process as the Principal Action Space | 22 Organization-Specific Opportunities in the Action Space | 23 The Link: Ethics, Effectiveness and Efficiency in Performance | 24 Stewardship | 25 Keeping Track for Evaluation and Direction | 27 Cost as a Driver and as Object of Efficiency | 30 Insufficiency of Contributions | 31 Collaboration | 38 Social Entrepreneurship | 39 Disclosures as Functional Tools | 42 Disclosure as a Management Philosophy or Attitude | 43 The Role of the State | 44 Conflict of Interest and Transactions with Related Parties | 45 Nonprofits as Tax Payers and the Value of Exemption | 45 Summary and Preview | 47 Postscript to Perspectives | 48 Footnotes | 49 Chapter 2: Managing the Corporation, Its Powers, and Exemption | 51 The Nonprofit Corporation: Its Creation, Powers and Prohibitions on Management | 53 Specific Powers of the Nonprofit Corporation | 54 Specific Prohibitions | 56 How Does the Nonprofit Corporation Differ from a For-Profit Corporation | 58 Financial Advantages and Disadvantages of Exemption | 60 The Tax-Exempt Status: Its Privileges, Prohibitions, Responsibilities | 62 How is the Tax-Exempt Status Acquired First at the Federal Level | 64 How is Tax-Exempt Status Acquired on the State and Local Levels | 69 Factors That Threaten the Loss of Tax-Exempt Status Under 501(C)(3) | 74 Carrying Out a Dissolution | 81 Summary and Preview | 83 Footnotes | 83 Chapter 3: Managing the Nonprofit as a Public Corporation | 85 Forming the Publicly Supported Organization | 85 The Basic Requirements of 501(c)(3)s | 86 Privileges of Public Organizations | 86 The Public Charities: Section 509(a)(1) Organizations | 87 Proof of Public Support: 509(a)(1) | 88 Calculation of Public Financial Support: 509(a)(1) | 90 The Effect of Large Contributions on Public Support | 91 Unusually Large Gifts and Grants | 91 IRS Certification of Organization’s Tax-Exempt Status | 92 Fee-For-Service Organizations: 509(A)(2) Organizations | 93 Diversification and Preservation of Tax-Exempt Status | 94 Comparison if 509(A)(1) and (A)(2) Organizations | 96 Category One: Subordinate Corporations | 97 Category Two: Closely Cooperating Affiliates | 99 Summary and Preview | 102 Chapter 4: Managing the Nonprofit as a Private Corporation | 103 The Private Foundation—What It Is | 103 The 501(C)(3) That Is Not Private | 104 The Performance-Based Group | 105 The Formula-Based Group | 106 Private Nonoperating Foundations | 106 Restrictions on Expenditures, Economic Transactions, and Investment | 107 Disqualified Persons | 107 Private Operating Foundations | 113 The Income Test | 113 Asset, Endowment, and Support Tests | 114 Soliciting Private and Community Foundations | 114 Private Foundations | 115 Community Foundations | 116 The Affiliated or Supporting Organizations | 117 The Donor Advised Fund | 117 Private Foundations, Public Foundations, and Charitable Organizations In Canada | 118 Summary and Preview | 119 Chapter 5: Managing the Nonprofit as Instrument of Groups, Business, and Politics | 121 Powers of Associations | 122 Associations of Individuals | 122 Civic Leagues and Welfare Organizations | 124 Agricultural Associations | 125 Business Associations | 126 Common Interest of Business Associations | 126 Non-deductibility of Business Lobbying Expenses | 127 Examples of Missions of Business Associations | 127 PACs, SUPERPACs, and Political Organizations including Parties and Committees | 129 Federal Disclosures by Section 527 Organizations | 131 Social Clubs | 132 Fraternal Associations | 132 Cooperatives | 133 Religion | 134 Veterans | 134 Associations of Organizations | 135 Federations | 135 Affiliations | 136 Groups | 137 The Lodge System | 138 Holding Companies | 138 Common Trusts or Charitable Risk Pools | 139 Membership Powers, Duties, and Liabilities | 139 Stocks as Evidence of Membership | 140 Termination of Membership | 141 Political Involvement of Nonprofit Organizations | 141 Advantage of 501(c)(4) as a Political Vehicle | 142 State Example of Trying to Reign-in the 501(c)(4) | 142 The Feds and 501(c)(4) | 143 Citizens United v. Federal Election Commission as Decided January 21, 2010 | 144 Non-partisan civic related actions of 501(c)(3) | 147 Summary and Preview | 149 Footnotes | 149 Chapter 6: The Governing Body: Trustees and Directors | 151 Public Interest in the Boards of Nonprofits | 152 A Functioning Board I | 154 A Functioning Board II | 155 Size and Composition of the Board | 156 Independent Members of the Board | 157 Public Officials as Trustees | 158 Organization of The Board into Committees | 158 Interlocking Directorates | 160 Term of Service on The Board | 161 Qualification and Removal of Trustees | 161 Transactions and Trustees | 163 Prohibition by Trustee Classification | 164 Dealing with Possibilities of Conflicts of Interests | 165 States and Trustee Conflict of Interest | 165 A Five-Part Conflict of Interest Policy | 166 Three General Standards of Action of Trustees | 169 Emergency and Appointive Powers of Trustees | 172 Instituting Procedures for Complaints and Corruption | 173 Duty of Organizations to Trustees and Their Rights | 174 Economic Transactions and The Trustees | 175 Bankruptcy and The Trustees | 177 Limitations on Trustee Indemnification | 184 Annual Disclosures of Involvement of Current and Past Trustees and Senior Management | 185 Summary and Preview | 188 Footnotes | 188 Part II: We Need to Raise Money Chapter 7: Stimulating Gifts and Contributions: Crafting The Appeal | 191 Individual and Corporate Motives for Giving | 192 Why People Give: New Findings | 194 Why Corporations Give | 198 Why Corporations May Say No | 199 Dangers in Receiving Gifts | 202 Type of Gift and Precaution | 202 Government Promotion of Giving | 204 Payroll Deduction | 204 Tax Deduction and Credit | 204 The Importance of Tax Deductibility of Contributions | 205 Tax Deductibility: Three Cases | 206 Required Characteristics of a Tax-Deductible Gift | 207 Borrowing to Make A Donation | 216 Problems of Accepting Gifts Subject to Debt | 216 Value of Gifts of Present Interests | 218 Gifts of Stocks: Perspectives of Donor And Donee | 222 Reporting Requirements and IRS Vigilance | 225 Limits On Giving | 225 Problems and Strategies of Large Gifts | 228 Mix Strategies | 231 Soliciting Disclosure: Charitable Fundraising 501(C)(3) | 232 Summary and Preview | 233 Footnotes | 233 Chapter 8: Deferred Giving: The Risk/Reward and Virtue of Patience | 237 The Uses of Trusts: Deferred, Extended Benefits, and Cash Flow | 238 Trusts as Charitable Organizations | 239 The Law and The Management of Trust Funds | 240 The Performance of Charitable Remainder Annuity Trusts | 243 Types of Charitable Remainder Trusts | 244 Charitable Lead Trusts | 247 Examples of The Application of Trust Concepts | 249 An Advanced Application of A Remainder Unitrust | 252 An Advanced Application of a Charitable Lead Trust | 252 The Uses of Wills: Gifts Deferred Until Death | 253 Life Insurance: Magnifying The Value of Small Gifts | 257 Death and the Collection of Gift | 258 Ownership | 258 Form of Gift | 259 Types of Policies | 261 Comparing Characteristics of Contracts | 263 Role of Insurance In Fund-Raising Strategy | 264 Annuities: Providing Income Flows | 267 Steps for Determining Deferred Giving Instruments | 269 Endowments: Perpetuating a Gift | 269 The Law and The Investment of Endowment and Other Institutional Funds | 273 Four Essential Steps For An Endowment | 275 Valuation of Future Gifts | 276 Summary and Preview | 281 Footnotes | 282 Chapter 9: Entrepreneurial Revenues Generated by Mission | 283 What Is Business Income | 283 Sources of Business Income Opportunities | 284 Compatibility of Charity and Profits | 285 Now That You Know the Organization Can, Should It and How? | 294 How Will the Investment Affect the Tax-Exempt Status? | 294 How Suitable Is the Level of Entrepreneurship for This Organization? | 296 How to Acquire a Business | 298 Should the Business Be Related or Unrelated? | 299 Should the Business Be Separately Incorporated? | 299 Where Does the Money Come From To Acquire The Business? | 300 Is the Business Profitable? | 300 Is Profitability Enough? | 301 Can the Business Be Made Profitable? | 302 What Will the Investment Cost? | 304 From A Financial Perspective, Is the Investment Worth It? | 304 Do the Benefits Exceed the Costs? | 305 When Will The Organization Recapture Its Investment? | 307 What Are the Risks? | 307 What Will It Take to Break Even? | 308 What Can Be Done with The Earnings of The Business? | 309 How Will Entry into the Business Be Made? | 309 Is the Business Understood and Reflected in A Viable Plan Including When to Exit, Shift Gears, and How to Operate? | 310 Is A Collaboration Appropriate for This Venture or Organization? | 311 Is There Competition? Is It Fair? | 311 What Do the Trustees Think of the Plan? | 312 Ethical Dilemma of Business Competition | 313 Summary and Preview | 314 Footnotes | 315 Chapter 10: Entrepreneurial Revenues Unrelated to Mission | 317 Definition of Related and Unrelated Nonprofit Businesses | 319 Excess Profits: A Distinction Between Related and Unrelated Income | 322 Integration of Business Operations into A Conglomerate Structure | 322 The Organization of an Unrelated Business | 325 Benefits, Consequences, and Opportunities of Unrelated Businesses | 326 Consequences of Unrelated Businesses | 327 Benign Origins of Unrelated Businesses | 328 Unrelated Business for Cost-Sharing Purposes | 329 Tax Treatment of Different Types of Business Income | 329 Sources of Unrelated Business Income: A Simplified View | 343 Ten Questions to Judge Whether Business Will Be Unrelated | 344 The Federal Tax | 344 Other Costs of Unrelated Business Income | 347 Key Points on Entrepreneurial Income in Nonprofits | 347 Summary and Preview | 348 Part III: Marketing the Good and Bad News: Convincing Chapter 11: Marketing and Solicitation Guidance | 351 Solicitation | 351 The Solicitors for Charitable Purposes (Fundraisers) | 352 Federal Solicitation Rules for Charitable Purposes | 355 The Choice of Fundraising Contractor | 355 Non-Charitable Solicitation | 358 Commercial Marketing | 360 Choosing an Object of Marketing | 365 Choosing A Target | 366 Targeting by Income Levels | 367 Specific Risk Exposures of Nonprofits In Commercial Marketing | 369 The Importance of A Trustee Policy | 370 Charitable Solicitation: Massachusetts And Others | 371 Summary and Preview | 374 Footnotes | 375 Chapter 12: Restoring Trust: A Use of Relationship Marketing | 377 First, What Is Trust? | 377 Contracting | 378 The Distinction between Unrestricted and Restricted Donations as Trust Transactions | 380 A Conundrum and Constraints On Restoring The Public Trust | 385 A Guide to Managing The Public Trust | 388 Summary | 390 Footnotes | 390 Part IV: The Inescapable Risks and Costs Chapter 13: Corruption | 395 Types and Effects of Corruption in Nonprofit Organizations | 395 Sources and Opportunities for Corruption | 398 Managing the Risks of Corruption and Fraud | 399 Controls: A Transaction Approach | 400 Intelligence: Information and The Protection of Sources and Records | 403 The Internal Audit and Required Disclosures | 404 Summary and Review | 406 Footnotes | 406 Chapter 14: Negligence, Discrimination, Harassment and Abuse | 409 The Basics of Risk Management | 409 A Simplified Approach to Risk Identification and Intervention | 410 Types of Risks | 412 Protecting Against Liability of Independent Contractors | 414 Coverage: Shields Can Be Penetrated | 420 Discrimination Against the Disabled | 430 Summary and Preview | 433 Chapter 15: Compensation and Employee Benefits | 435 Excess Executive Compensation | 435 Key Employees and Reasonable Compensation | 437 Accidental Death and Dismemberment | 446 The Affordable Care Act and Nonprofits | 447 The Traditional Medical and Hospitalization Insurance Plans | 448 Health Maintenance Organizations | 451 COBRA | 453 Pensions | 453 Rabbi Trust | 460 SIMPLE Ira or 401(K) | 460 Cafeteria Plans | 464 Profit-Sharing Plan | 464 Fringe Benefits | 465 Discrimination in Medical Benefits | 470 To Discriminate or Not | 471 Ten Steps to Setting Up the Benefit Package | 472 Independent Contractors and Social Security | 472 Summary and Preview | 474 Chapter 16: Budgets: Controlling Costs and Sending a Message | 475 The Budget as A Management Tool | 475 The Budget as A Sum Of Parts | 476 The Budget as Contemporary History | 477 Capital and Operating Budgets | 478 Budgets as Baseline | 478 Budgets as Fiction | 478 Principles Underlying Budgets | 479 Zero-Based Budgeting and PPBS | 479 Efficiency: Costs and Support | 480 The Importance of Distinguishing Between Cash (Expenditures) and Costs In Budgeting | 480 Classification and Treatment of Costs in Budgeting | 481 Unallowable Indirect Costs | 486 Capital, Operating, and Replacement Costs and Expenses | 491 Costs and Responsibility Centers | 493 Ten Steps to Cost Budgeting | 495 How to Estimate Costs Simply | 499 Key to Controlling Costs | 499 Leasing as A Fixed-Cost Strategy | 500 Outsourcing as A Cost Strategy | 501 Support and Revenues | 502 Allocating Dollars Across Programs | 503 Permanent Revenues and Fixed Costs | 505 Forecasting | 506 Illustration: Costs and Revenues and Their Relationship to the Budget | 507 Budgeting by Scenario | 510 Discretionary Forecasting and Budgeting | 512 Budget Formats: Form Follows Function | 512 Combinations of Program and Item Budgets | 512 Variances | 515 A Recommended Format for Using the Budget As a Control Tool | 518 A Budget Format for The Board | 521 Summary and Preview | 523 Part V: Financial Performance Future and Prolog Chapter 17: The Financial Performance and the Strength to Continue | 527 Financial Statements as An Aid to Management | 527 The Balance Sheet or Statement of Financial Position | 528 Accounting for Financial Assets and Liabilities on the Balance Sheet | 534 Statement of Support, Revenues, and Expenses or Statement of Activities | 535 Comparative Statement of Activities | 538 Statement of Changes In Financial Position | 539 Statement of Cash Flow | 543 Funds: A Managerial Accounting Perspective | 545 Illustration of Managerial Use of Financial Statements | 553 How Much Do Financial Statements Tell? | 566 Summary and Preview | 567 Chapter 18: Evaluating Old Targets and Setting New Ones | 569 Questions for Evaluating Old Targets | 570 Risks Inherent in Target Setting and in Target Achievement | 572 The Treasurer’s Report as A Source of Intelligence for Setting Financial Targets | 574 Cash Management and Investment Strategies: Increasing Cash | 576 Borrowing as A Source of Cash | 578 Short-Term Borrowing | 579 Uses of Cash | 584 Summary and Preview | 612 Part VI: Steady Growth Chapter 19: Growth: The Search for Opportunities and Alliances | 615 Issues to Guide Growth Considerations | 615 Collaboration | 622 Summary and Preview | 638 Footnotes | 638 Chapter 20: Organic Growth by Program Expansion | 639 Strategic Stations for Program Choice | 639 Strategic Options: Profits Versus Mission | 644 Summary And Review | 668 Chapter 21: Growth by Accretive Action and Dissolution | 669 The Importance of Structure | 669 A Holding Company and Its System | 670 Principles behind Corporate Organizations | 671 Pitfalls of Reorganizing a Nonprofit in any Way | 673 Antitrust | 673 States in Reorganizations | 674 Types of Reorganization | 680 Summary and Conclusion | 692 Appendix A | 695 Appendix B: National Taxonomy of Tax-Exempt Entities —Core Codes | 697 Appendix C: Mathematics of Lobbying Expenditures | 707 Lobbying expenditures limits | 707 Appendix D: Sample Conflicts of Interest Policy (Revised 5/22/97) | 709 Article I: Purpose | 709 Article II: Definitions | 709 Article III: Procedures | 710 Article IV: Records Of Proceedings | 711 Article V: Compensation Committees | 711 Article VI: Annual Statements | 711 Article VII: Periodic Reviews | 712 Article VIII: Use of Outside Experts | 712 Appendix E: New York State | 713 Conflict of Interest Policy: Minimum Statutory Requirements | 714 Appendix F: Breakeven Point | 719 Appendix G: Key Concepts in Federal Contracting and Glossary of Common Financial Terms Found in Such Contracts | 721 Key Concepts in Federal Contract Management | 721 Appendix H: Risks of Cost Denial | 729 Index | 732

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Book Synopsis

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