{"product_id":"financial-and-strategic-management-for-nonprofit-organizations-fourth-edition-9781501514708","title":"Financial and Strategic Management for Nonprofit Organizations Fourth Edition","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eThe 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 Un\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cstrong\u003e\u003c\/strong\u003e \u003cp\u003eAcknowledgements | vii \u003c\/p\u003e \u003cp\u003eAbout the Author | ix \u003c\/p\u003e \u003cp\u003eIntroduction: Teasing Your Managerial Imagination, Creativity and Resolve | 1 \u003c\/p\u003e \u003cp\u003ePart I: Why Us \u003c\/p\u003e \u003cp\u003eChapter 1: The Foundations of Nonprofit Management as Asset Management | 9 \u003c\/p\u003e \u003cp\u003eThe Hierarchy | \u003cstrong\u003e10\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eThe Need for a Nonprofit Perspective | \u003cstrong\u003e11\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eThe Core Tasks of Managing Nonprofit Organizations | \u003cstrong\u003e12\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eSecular Growth of the Nonprofit Sector | \u003cstrong\u003e13\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eA Varied Sector | \u003cstrong\u003e14\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eThe Nonprofit as an Asset | \u003cstrong\u003e16\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eIsomorphic Forces and Organizational Identity | \u003cstrong\u003e19\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eThe Mission as Contract, Source of Expectation, Confidence and Style | \u003cstrong\u003e20\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eThe Public Policy Process as the Principal Action Space | \u003cstrong\u003e22\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eOrganization-Specific Opportunities in the Action Space | \u003cstrong\u003e23\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eThe Link: Ethics, Effectiveness and Efficiency in Performance | \u003cstrong\u003e24\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eStewardship | \u003cstrong\u003e25\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eKeeping Track for Evaluation and Direction | \u003cstrong\u003e27\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eCost as a Driver and as Object of Efficiency | \u003cstrong\u003e30\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eInsufficiency of Contributions | \u003cstrong\u003e31\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eCollaboration | \u003cstrong\u003e38\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eSocial Entrepreneurship | \u003cstrong\u003e39\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eDisclosures as Functional Tools | \u003cstrong\u003e42\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eDisclosure as a Management Philosophy or Attitude | \u003cstrong\u003e43\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eThe Role of the State | \u003cstrong\u003e44\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eConflict of Interest and Transactions with Related Parties | \u003cstrong\u003e45\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eNonprofits as Tax Payers and the Value of Exemption | \u003cstrong\u003e45\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eSummary and Preview | \u003cstrong\u003e47\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003ePostscript to Perspectives | \u003cstrong\u003e48\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eFootnotes | \u003cstrong\u003e49\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003e\u003c\/p\u003e\u003cstrong\u003e\u003c\/strong\u003e \u003cp\u003eChapter 2: Managing the Corporation, Its Powers, and Exemption | 51 \u003c\/p\u003e \u003cp\u003eThe Nonprofit Corporation: Its Creation, Powers and Prohibitions on \u003c\/p\u003e \u003cp\u003eManagement | \u003cstrong\u003e53\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eSpecific Powers of the Nonprofit Corporation | \u003cstrong\u003e54\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eSpecific Prohibitions | \u003cstrong\u003e56\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eHow Does the Nonprofit Corporation Differ from a For-Profit Corporation | \u003cstrong\u003e58\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eFinancial Advantages and Disadvantages of Exemption | \u003cstrong\u003e60\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eThe Tax-Exempt Status: Its Privileges, Prohibitions, Responsibilities | \u003cstrong\u003e62\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eHow is the Tax-Exempt Status Acquired First at the Federal Level | \u003cstrong\u003e64\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eHow is Tax-Exempt Status Acquired on the State and Local Levels | \u003cstrong\u003e69\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eFactors That Threaten the Loss of Tax-Exempt Status Under 501(C)(3) | \u003cstrong\u003e74\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eCarrying Out a Dissolution | \u003cstrong\u003e81\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eSummary and Preview | \u003cstrong\u003e83\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eFootnotes | \u003cstrong\u003e83\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eChapter 3: Managing the Nonprofit as a Public Corporation | 85 \u003c\/p\u003e \u003cp\u003eForming the Publicly Supported Organization | \u003cstrong\u003e85\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eThe Basic Requirements of 501(c)(3)s | \u003cstrong\u003e86\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003ePrivileges of Public Organizations | \u003cstrong\u003e86\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eThe Public Charities: Section 509(a)(1) Organizations | \u003cstrong\u003e87\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eProof of Public Support: 509(a)(1) | \u003cstrong\u003e88\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eCalculation of Public Financial Support: 509(a)(1) | \u003cstrong\u003e90\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eThe Effect of Large Contributions on Public Support | \u003cstrong\u003e91\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eUnusually Large Gifts and Grants | \u003cstrong\u003e91\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eIRS Certification of Organization’s Tax-Exempt Status | \u003cstrong\u003e92\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eFee-For-Service Organizations: 509(A)(2) Organizations | \u003cstrong\u003e93\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eDiversification and Preservation of Tax-Exempt Status | \u003cstrong\u003e94\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eComparison if 509(A)(1) and (A)(2) Organizations | \u003cstrong\u003e96\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eCategory One: Subordinate Corporations | \u003cstrong\u003e97\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eCategory Two: Closely Cooperating Affiliates | \u003cstrong\u003e99\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eSummary and Preview | \u003cstrong\u003e102\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eChapter 4: Managing the Nonprofit as a Private Corporation | 103 \u003c\/p\u003e \u003cp\u003eThe Private Foundation—What It Is | \u003cstrong\u003e103\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eThe 501(C)(3) That Is Not Private | \u003cstrong\u003e104\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eThe Performance-Based Group | \u003cstrong\u003e105\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eThe Formula-Based Group | \u003cstrong\u003e106\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003ePrivate Nonoperating Foundations | \u003cstrong\u003e106\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eRestrictions on Expenditures, Economic Transactions, and Investment | \u003cstrong\u003e107\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eDisqualified Persons | \u003cstrong\u003e107\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003ePrivate Operating Foundations | \u003cstrong\u003e113\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eThe Income Test | \u003cstrong\u003e113\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003e\u003cstrong\u003e\u003c\/strong\u003e\u003c\/p\u003e \u003cp\u003eAsset, Endowment, and Support Tests | \u003cstrong\u003e114\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eSoliciting Private and Community Foundations | \u003cstrong\u003e114\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003ePrivate Foundations | \u003cstrong\u003e115\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eCommunity Foundations | \u003cstrong\u003e116\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eThe Affiliated or Supporting Organizations | \u003cstrong\u003e117\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eThe Donor Advised Fund | \u003cstrong\u003e117\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003ePrivate Foundations, Public Foundations, and Charitable Organizations In \u003c\/p\u003e \u003cp\u003eCanada | \u003cstrong\u003e118\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eSummary and Preview | \u003cstrong\u003e119\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eChapter 5: Managing the Nonprofit as Instrument of Groups, Business, and \u003c\/p\u003e \u003cp\u003ePolitics | 121 \u003c\/p\u003e \u003cp\u003ePowers of Associations | \u003cstrong\u003e122\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eAssociations of Individuals | \u003cstrong\u003e122\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eCivic Leagues and Welfare Organizations | \u003cstrong\u003e124\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eAgricultural Associations | \u003cstrong\u003e125\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eBusiness Associations | \u003cstrong\u003e126\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eCommon Interest of Business Associations | \u003cstrong\u003e126\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eNon-deductibility of Business Lobbying Expenses | \u003cstrong\u003e127\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eExamples of Missions of Business Associations | \u003cstrong\u003e127\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003ePACs, SUPERPACs, and Political Organizations including Parties and \u003c\/p\u003e \u003cp\u003eCommittees | \u003cstrong\u003e129\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eFederal Disclosures by Section 527 Organizations | \u003cstrong\u003e131\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eSocial Clubs | \u003cstrong\u003e132\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eFraternal Associations | \u003cstrong\u003e132\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eCooperatives | \u003cstrong\u003e133\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eReligion | \u003cstrong\u003e134\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eVeterans | \u003cstrong\u003e134\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eAssociations of Organizations | \u003cstrong\u003e135\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eFederations | \u003cstrong\u003e135\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eAffiliations | \u003cstrong\u003e136\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eGroups | \u003cstrong\u003e137\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eThe Lodge System | \u003cstrong\u003e138\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eHolding Companies | \u003cstrong\u003e138\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eCommon Trusts or Charitable Risk Pools | \u003cstrong\u003e139\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eMembership Powers, Duties, and Liabilities | \u003cstrong\u003e139\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eStocks as Evidence of Membership | \u003cstrong\u003e140\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eTermination of Membership | \u003cstrong\u003e141\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003ePolitical Involvement of Nonprofit Organizations | \u003cstrong\u003e141\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eAdvantage of 501(c)(4) as a Political Vehicle | \u003cstrong\u003e142\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eState Example of Trying to Reign-in the 501(c)(4) | \u003cstrong\u003e142\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eThe Feds and 501(c)(4) | \u003cstrong\u003e143\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003e\u003c\/p\u003e \u003cp\u003eCitizens United v. Federal Election Commission as Decided \u003c\/p\u003e \u003cp\u003eJanuary 21, 2010 | \u003cstrong\u003e144\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eNon-partisan civic related actions of 501(c)(3) | \u003cstrong\u003e147\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eSummary and Preview | \u003cstrong\u003e149\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eFootnotes | \u003cstrong\u003e149\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eChapter 6: The Governing Body: Trustees and Directors | 151 \u003c\/p\u003e \u003cp\u003ePublic Interest in the Boards of Nonprofits | \u003cstrong\u003e152\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eA Functioning Board I | \u003cstrong\u003e154\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eA Functioning Board II | \u003cstrong\u003e155\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eSize and Composition of the Board | \u003cstrong\u003e156\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eIndependent Members of the Board | \u003cstrong\u003e157\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003ePublic Officials as Trustees | \u003cstrong\u003e158\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eOrganization of The Board into Committees | \u003cstrong\u003e158\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eInterlocking Directorates | \u003cstrong\u003e160\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eTerm of Service on The Board | \u003cstrong\u003e161\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eQualification and Removal of Trustees | \u003cstrong\u003e161\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eTransactions and Trustees | \u003cstrong\u003e163\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eProhibition by Trustee Classification | \u003cstrong\u003e164\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eDealing with Possibilities of Conflicts of Interests | \u003cstrong\u003e165\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eStates and Trustee Conflict of Interest | \u003cstrong\u003e165\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eA Five-Part Conflict of Interest Policy | \u003cstrong\u003e166\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eThree General Standards of Action of Trustees | \u003cstrong\u003e169\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eEmergency and Appointive Powers of Trustees | \u003cstrong\u003e172\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eInstituting Procedures for Complaints and Corruption | \u003cstrong\u003e173\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eDuty of Organizations to Trustees and Their Rights | \u003cstrong\u003e174\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eEconomic Transactions and The Trustees | \u003cstrong\u003e175\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eBankruptcy and The Trustees | \u003cstrong\u003e177\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eLimitations on Trustee Indemnification | \u003cstrong\u003e184\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eAnnual Disclosures of Involvement of Current and Past Trustees and Senior \u003c\/p\u003e \u003cp\u003eManagement | \u003cstrong\u003e185\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eSummary and Preview | \u003cstrong\u003e188\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eFootnotes | \u003cstrong\u003e188\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003ePart II: We Need to Raise Money \u003c\/p\u003e \u003cp\u003eChapter 7: Stimulating Gifts and Contributions: Crafting The Appeal | 191 \u003c\/p\u003e \u003cp\u003eIndividual and Corporate Motives for Giving | \u003cstrong\u003e192\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eWhy People Give: New Findings | \u003cstrong\u003e194\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eWhy Corporations Give | \u003cstrong\u003e198\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eWhy Corporations May Say No | \u003cstrong\u003e199\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003e\u003cstrong\u003e\u003c\/strong\u003e\u003c\/p\u003e \u003cp\u003eDangers in Receiving Gifts | \u003cstrong\u003e202\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eType of Gift and Precaution | \u003cstrong\u003e202\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eGovernment Promotion of Giving | \u003cstrong\u003e204\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003ePayroll Deduction | \u003cstrong\u003e204\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eTax Deduction and Credit | \u003cstrong\u003e204\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eThe Importance of Tax Deductibility of Contributions | \u003cstrong\u003e205\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eTax Deductibility: Three Cases | \u003cstrong\u003e206\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eRequired Characteristics of a Tax-Deductible Gift | \u003cstrong\u003e207\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eBorrowing to Make A Donation | \u003cstrong\u003e216\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eProblems of Accepting Gifts Subject to Debt | \u003cstrong\u003e216\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eValue of Gifts of Present Interests | \u003cstrong\u003e218\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eGifts of Stocks: Perspectives of Donor And Donee | \u003cstrong\u003e222\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eReporting Requirements and IRS Vigilance | \u003cstrong\u003e225\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eLimits On Giving | \u003cstrong\u003e225\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eProblems and Strategies of Large Gifts | \u003cstrong\u003e228\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eMix Strategies | \u003cstrong\u003e231\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eSoliciting Disclosure: Charitable Fundraising 501(C)(3) | \u003cstrong\u003e232\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eSummary and Preview | \u003cstrong\u003e233\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eFootnotes | \u003cstrong\u003e233\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eChapter 8: Deferred Giving: The Risk\/Reward and Virtue of Patience | 237 \u003c\/p\u003e \u003cp\u003eThe Uses of Trusts: Deferred, Extended Benefits, and Cash Flow | \u003cstrong\u003e238\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eTrusts as Charitable Organizations | \u003cstrong\u003e239\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eThe Law and The Management of Trust Funds | \u003cstrong\u003e240\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eThe Performance of Charitable Remainder Annuity Trusts | \u003cstrong\u003e243\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eTypes of Charitable Remainder Trusts | \u003cstrong\u003e244\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eCharitable Lead Trusts | \u003cstrong\u003e247\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eExamples of The Application of Trust Concepts | \u003cstrong\u003e249\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eAn Advanced Application of A Remainder Unitrust | \u003cstrong\u003e252\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eAn Advanced Application of a Charitable Lead Trust | \u003cstrong\u003e252\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eThe Uses of Wills: Gifts Deferred Until Death | \u003cstrong\u003e253\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eLife Insurance: Magnifying The Value of Small Gifts | \u003cstrong\u003e257\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eDeath and the Collection of Gift | \u003cstrong\u003e258\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eOwnership | \u003cstrong\u003e258\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eForm of Gift | \u003cstrong\u003e259\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eTypes of Policies | \u003cstrong\u003e261\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eComparing Characteristics of Contracts | \u003cstrong\u003e263\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eRole of Insurance In Fund-Raising Strategy | \u003cstrong\u003e264\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eAnnuities: Providing Income Flows | \u003cstrong\u003e267\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eSteps for Determining Deferred Giving Instruments | \u003cstrong\u003e269\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eEndowments: Perpetuating a Gift | \u003cstrong\u003e269\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003e\u003c\/p\u003e \u003cp\u003eThe Law and The Investment of Endowment and Other Institutional \u003c\/p\u003e \u003cp\u003eFunds | \u003cstrong\u003e273\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eFour Essential Steps For An Endowment | \u003cstrong\u003e275\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eValuation of Future Gifts | \u003cstrong\u003e276\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eSummary and Preview | \u003cstrong\u003e281\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eFootnotes | \u003cstrong\u003e282\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eChapter 9: Entrepreneurial Revenues Generated by Mission | 283 \u003c\/p\u003e \u003cp\u003eWhat Is Business Income | \u003cstrong\u003e283\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eSources of Business Income Opportunities | \u003cstrong\u003e284\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eCompatibility of Charity and Profits | \u003cstrong\u003e285\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eNow That You Know the Organization Can, Should It and How? | \u003cstrong\u003e294\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eHow Will the Investment Affect the Tax-Exempt Status? | \u003cstrong\u003e294\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eHow Suitable Is the Level of Entrepreneurship for This Organization? | \u003cstrong\u003e296\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eHow to Acquire a Business | \u003cstrong\u003e298\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eShould the Business Be Related or Unrelated? | \u003cstrong\u003e299\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eShould the Business Be Separately Incorporated? | \u003cstrong\u003e299\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eWhere Does the Money Come From To Acquire The Business? | \u003cstrong\u003e300\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eIs the Business Profitable? | \u003cstrong\u003e300\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eIs Profitability Enough? | \u003cstrong\u003e301\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eCan the Business Be Made Profitable? | \u003cstrong\u003e302\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eWhat Will the Investment Cost? | \u003cstrong\u003e304\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eFrom A Financial Perspective, Is the Investment Worth It? | \u003cstrong\u003e304\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eDo the Benefits Exceed the Costs? | \u003cstrong\u003e305\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eWhen Will The Organization Recapture Its Investment? | \u003cstrong\u003e307\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eWhat Are the Risks? | \u003cstrong\u003e307\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eWhat Will It Take to Break Even? | \u003cstrong\u003e308\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eWhat Can Be Done with The Earnings of The Business? | \u003cstrong\u003e309\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eHow Will Entry into the Business Be Made? | \u003cstrong\u003e309\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eIs the Business Understood and Reflected in A Viable Plan Including When to \u003c\/p\u003e \u003cp\u003eExit, Shift Gears, and How to Operate? | \u003cstrong\u003e310\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eIs A Collaboration Appropriate for This Venture or Organization? | \u003cstrong\u003e311\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eIs There Competition? Is It Fair? | \u003cstrong\u003e311\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eWhat Do the Trustees Think of the Plan? | \u003cstrong\u003e312\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eEthical Dilemma of Business Competition | \u003cstrong\u003e313\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eSummary and Preview | \u003cstrong\u003e314\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eFootnotes | \u003cstrong\u003e315\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eChapter 10: Entrepreneurial Revenues Unrelated to Mission | 317 \u003c\/p\u003e \u003cp\u003eDefinition of Related and Unrelated Nonprofit Businesses | \u003cstrong\u003e319\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eExcess Profits: A Distinction Between Related and Unrelated Income | \u003cstrong\u003e322\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eIntegration of Business Operations into A Conglomerate Structure | \u003cstrong\u003e322\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003e\u003cstrong\u003e\u003c\/strong\u003e\u003c\/p\u003e \u003cp\u003eThe Organization of an Unrelated Business | \u003cstrong\u003e325\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eBenefits, Consequences, and Opportunities of Unrelated Businesses | \u003cstrong\u003e326\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eConsequences of Unrelated Businesses | \u003cstrong\u003e327\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eBenign Origins of Unrelated Businesses | \u003cstrong\u003e328\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eUnrelated Business for Cost-Sharing Purposes | \u003cstrong\u003e329\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eTax Treatment of Different Types of Business Income | \u003cstrong\u003e329\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eSources of Unrelated Business Income: A Simplified View | \u003cstrong\u003e343\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eTen Questions to Judge Whether Business Will Be Unrelated | \u003cstrong\u003e344\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eThe Federal Tax | \u003cstrong\u003e344\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eOther Costs of Unrelated Business Income | \u003cstrong\u003e347\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eKey Points on Entrepreneurial Income in Nonprofits | \u003cstrong\u003e347\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eSummary and Preview | \u003cstrong\u003e348\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003ePart III: Marketing the Good and Bad News: Convincing \u003c\/p\u003e \u003cp\u003eChapter 11: Marketing and Solicitation Guidance | 351 \u003c\/p\u003e \u003cp\u003eSolicitation | \u003cstrong\u003e351\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eThe Solicitors for Charitable Purposes (Fundraisers) | \u003cstrong\u003e352\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eFederal Solicitation Rules for Charitable Purposes | \u003cstrong\u003e355\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eThe Choice of Fundraising Contractor | \u003cstrong\u003e355\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eNon-Charitable Solicitation | \u003cstrong\u003e358\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eCommercial Marketing | \u003cstrong\u003e360\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eChoosing an Object of Marketing | \u003cstrong\u003e365\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eChoosing A Target | \u003cstrong\u003e366\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eTargeting by Income Levels | \u003cstrong\u003e367\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eSpecific Risk Exposures of Nonprofits In Commercial Marketing | \u003cstrong\u003e369\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eThe Importance of A Trustee Policy | \u003cstrong\u003e370\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eCharitable Solicitation: Massachusetts And Others | \u003cstrong\u003e371\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eSummary and Preview | \u003cstrong\u003e374\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eFootnotes | \u003cstrong\u003e375\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eChapter 12: Restoring Trust: A Use of Relationship Marketing | 377 \u003c\/p\u003e \u003cp\u003eFirst, What Is Trust? | \u003cstrong\u003e377\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eContracting | \u003cstrong\u003e378\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eThe Distinction between Unrestricted and Restricted Donations as Trust \u003c\/p\u003e \u003cp\u003eTransactions | \u003cstrong\u003e380\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eA Conundrum and Constraints On Restoring The Public Trust | \u003cstrong\u003e385\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eA Guide to Managing The Public Trust | \u003cstrong\u003e388\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eSummary | \u003cstrong\u003e390\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eFootnotes | \u003cstrong\u003e390\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003e\u003c\/p\u003e\u003cstrong\u003e\u003c\/strong\u003e \u003cp\u003ePart IV: The Inescapable Risks and Costs \u003c\/p\u003e \u003cp\u003eChapter 13: Corruption | 395 \u003c\/p\u003e \u003cp\u003eTypes and Effects of Corruption in Nonprofit Organizations | \u003cstrong\u003e395\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eSources and Opportunities for Corruption | \u003cstrong\u003e398\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eManaging the Risks of Corruption and Fraud | \u003cstrong\u003e399\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eControls: A Transaction Approach | \u003cstrong\u003e400\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eIntelligence: Information and The Protection of Sources and Records | \u003cstrong\u003e403\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eThe Internal Audit and Required Disclosures | \u003cstrong\u003e404\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eSummary and Review | \u003cstrong\u003e406\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eFootnotes | \u003cstrong\u003e406\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eChapter 14: Negligence, Discrimination, Harassment and Abuse | 409 \u003c\/p\u003e \u003cp\u003eThe Basics of Risk Management | \u003cstrong\u003e409\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eA Simplified Approach to Risk Identification and Intervention | \u003cstrong\u003e410\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eTypes of Risks | \u003cstrong\u003e412\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eProtecting Against Liability of Independent Contractors | \u003cstrong\u003e414\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eCoverage: Shields Can Be Penetrated | \u003cstrong\u003e420\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eDiscrimination Against the Disabled | \u003cstrong\u003e430\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eSummary and Preview | \u003cstrong\u003e433\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eChapter 15: Compensation and Employee Benefits | 435 \u003c\/p\u003e \u003cp\u003eExcess Executive Compensation | \u003cstrong\u003e435\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eKey Employees and Reasonable Compensation | \u003cstrong\u003e437\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eAccidental Death and Dismemberment | \u003cstrong\u003e446\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eThe Affordable Care Act and Nonprofits | \u003cstrong\u003e447\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eThe Traditional Medical and Hospitalization Insurance Plans | \u003cstrong\u003e448\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eHealth Maintenance Organizations | \u003cstrong\u003e451\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eCOBRA | \u003cstrong\u003e453\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003ePensions | \u003cstrong\u003e453\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eRabbi Trust | \u003cstrong\u003e460\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eSIMPLE Ira or 401(K) | \u003cstrong\u003e460\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eCafeteria Plans | \u003cstrong\u003e464\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eProfit-Sharing Plan | \u003cstrong\u003e464\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eFringe Benefits | \u003cstrong\u003e465\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eDiscrimination in Medical Benefits | \u003cstrong\u003e470\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eTo Discriminate or Not | \u003cstrong\u003e471\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eTen Steps to Setting Up the Benefit Package | \u003cstrong\u003e472\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eIndependent Contractors and Social Security | \u003cstrong\u003e472\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eSummary and Preview | \u003cstrong\u003e474\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003e\u003cstrong\u003e\u003c\/strong\u003e\u003c\/p\u003e \u003cp\u003eChapter 16: Budgets: Controlling Costs and Sending a Message | 475 \u003c\/p\u003e \u003cp\u003eThe Budget as A Management Tool | \u003cstrong\u003e475\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eThe Budget as A Sum Of Parts | \u003cstrong\u003e476\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eThe Budget as Contemporary History | \u003cstrong\u003e477\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eCapital and Operating Budgets | \u003cstrong\u003e478\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eBudgets as Baseline | \u003cstrong\u003e478\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eBudgets as Fiction | \u003cstrong\u003e478\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003ePrinciples Underlying Budgets | \u003cstrong\u003e479\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eZero-Based Budgeting and PPBS | \u003cstrong\u003e479\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eEfficiency: Costs and Support | \u003cstrong\u003e480\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eThe Importance of Distinguishing Between Cash (Expenditures) and Costs In \u003c\/p\u003e \u003cp\u003eBudgeting | \u003cstrong\u003e480\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eClassification and Treatment of Costs in Budgeting | \u003cstrong\u003e481\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eUnallowable Indirect Costs | \u003cstrong\u003e486\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eCapital, Operating, and Replacement Costs and Expenses | \u003cstrong\u003e491\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eCosts and Responsibility Centers | \u003cstrong\u003e493\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eTen Steps to Cost Budgeting | \u003cstrong\u003e495\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eHow to Estimate Costs Simply | \u003cstrong\u003e499\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eKey to Controlling Costs | \u003cstrong\u003e499\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eLeasing as A Fixed-Cost Strategy | \u003cstrong\u003e500\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eOutsourcing as A Cost Strategy | \u003cstrong\u003e501\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eSupport and Revenues | \u003cstrong\u003e502\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eAllocating Dollars Across Programs | \u003cstrong\u003e503\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003ePermanent Revenues and Fixed Costs | \u003cstrong\u003e505\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eForecasting | \u003cstrong\u003e506\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eIllustration: Costs and Revenues and Their Relationship to the Budget | \u003cstrong\u003e507\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eBudgeting by Scenario | \u003cstrong\u003e510\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eDiscretionary Forecasting and Budgeting | \u003cstrong\u003e512\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eBudget Formats: Form Follows Function | \u003cstrong\u003e512\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eCombinations of Program and Item Budgets | \u003cstrong\u003e512\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eVariances | \u003cstrong\u003e515\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eA Recommended Format for Using the Budget As a Control Tool | \u003cstrong\u003e518\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eA Budget Format for The Board | \u003cstrong\u003e521\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eSummary and Preview | \u003cstrong\u003e523\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003ePart V: Financial Performance Future and Prolog \u003c\/p\u003e \u003cp\u003eChapter 17: The Financial Performance and the Strength to Continue | 527 \u003c\/p\u003e \u003cp\u003eFinancial Statements as An Aid to Management | \u003cstrong\u003e527\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eThe Balance Sheet or Statement of Financial Position | \u003cstrong\u003e528\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eAccounting for Financial Assets and Liabilities on the Balance Sheet | \u003cstrong\u003e534\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003e\u003c\/p\u003e \u003cp\u003eStatement of Support, Revenues, and Expenses or Statement of \u003c\/p\u003e \u003cp\u003eActivities | \u003cstrong\u003e535\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eComparative Statement of Activities | \u003cstrong\u003e538\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eStatement of Changes In Financial Position | \u003cstrong\u003e539\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eStatement of Cash Flow | \u003cstrong\u003e543\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eFunds: A Managerial Accounting Perspective | \u003cstrong\u003e545\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eIllustration of Managerial Use of Financial Statements | \u003cstrong\u003e553\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eHow Much Do Financial Statements Tell? | \u003cstrong\u003e566\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eSummary and Preview | \u003cstrong\u003e567\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eChapter 18: Evaluating Old Targets and Setting New Ones | 569 \u003c\/p\u003e \u003cp\u003eQuestions for Evaluating Old Targets | \u003cstrong\u003e570\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eRisks Inherent in Target Setting and in Target Achievement | \u003cstrong\u003e572\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eThe Treasurer’s Report as A Source of Intelligence for Setting Financial \u003c\/p\u003e \u003cp\u003eTargets | \u003cstrong\u003e574\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eCash Management and Investment Strategies: Increasing Cash | \u003cstrong\u003e576\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eBorrowing as A Source of Cash | \u003cstrong\u003e578\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eShort-Term Borrowing | \u003cstrong\u003e579\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eUses of Cash | \u003cstrong\u003e584\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eSummary and Preview | \u003cstrong\u003e612\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003ePart VI: Steady Growth \u003c\/p\u003e \u003cp\u003eChapter 19: Growth: The Search for Opportunities and Alliances | 615 \u003c\/p\u003e \u003cp\u003eIssues to Guide Growth Considerations | \u003cstrong\u003e615\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eCollaboration | \u003cstrong\u003e622\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eSummary and Preview | \u003cstrong\u003e638\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eFootnotes | \u003cstrong\u003e638\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eChapter 20: Organic Growth by Program Expansion | 639 \u003c\/p\u003e \u003cp\u003eStrategic Stations for Program Choice | \u003cstrong\u003e639\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eStrategic Options: Profits Versus Mission | \u003cstrong\u003e644\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eSummary And Review | \u003cstrong\u003e668\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eChapter 21: Growth by Accretive Action and Dissolution | 669 \u003c\/p\u003e \u003cp\u003eThe Importance of Structure | \u003cstrong\u003e669\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eA Holding Company and Its System | \u003cstrong\u003e670\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003ePrinciples behind Corporate Organizations | \u003cstrong\u003e671\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003ePitfalls of Reorganizing a Nonprofit in any Way | \u003cstrong\u003e673\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eAntitrust | \u003cstrong\u003e673\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eStates in Reorganizations | \u003cstrong\u003e674\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eTypes of Reorganization | \u003cstrong\u003e680\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eSummary and Conclusion | \u003cstrong\u003e692\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eAppendix A | 695 \u003c\/p\u003e \u003cp\u003eAppendix B: National Taxonomy of Tax-Exempt Entities —Core Codes | 697 \u003c\/p\u003e \u003cp\u003eAppendix C: Mathematics of Lobbying Expenditures | 707 \u003c\/p\u003e \u003cp\u003eLobbying expenditures limits | \u003cstrong\u003e707\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eAppendix D: Sample Conflicts of Interest Policy (Revised 5\/22\/97) | 709 \u003c\/p\u003e \u003cp\u003eArticle I: Purpose | \u003cstrong\u003e709\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eArticle II: Definitions | \u003cstrong\u003e709\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eArticle III: Procedures | \u003cstrong\u003e710\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eArticle IV: Records Of Proceedings | \u003cstrong\u003e711\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eArticle V: Compensation Committees | \u003cstrong\u003e711\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eArticle VI: Annual Statements | \u003cstrong\u003e711\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eArticle VII: Periodic Reviews | \u003cstrong\u003e712\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eArticle VIII: Use of Outside Experts | \u003cstrong\u003e712\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eAppendix E: New York State | 713 \u003c\/p\u003e \u003cp\u003eConflict of Interest Policy: Minimum Statutory Requirements | \u003cstrong\u003e714\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eAppendix F: Breakeven Point | 719 \u003c\/p\u003e \u003cp\u003eAppendix G: Key Concepts in Federal Contracting and Glossary of Common \u003c\/p\u003e \u003cp\u003eFinancial Terms Found in Such Contracts | 721 \u003c\/p\u003e \u003cp\u003eKey Concepts in Federal Contract Management | \u003cstrong\u003e721\u003c\/strong\u003e \u003c\/p\u003e \u003cp\u003eAppendix H: Risks of Cost Denial | 729 \u003c\/p\u003e \u003cp\u003eIndex | 732 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