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Timestamp: 2019-04-22 12:36:57+00:00

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1 根据美国国会研究部（CRS）2009年11月17日发表的报告，美国非营利部门的就业人数在2005年就已经达到1290万人。另外，截止到2009年7月，仅公益慈善类民间组织的资产总额就高达2.6万亿美元。见：Molly F. Sherlock and Jane G. Gravelle, An Overview of the Nonprofit and Charitable Sector, Congressional Research Service 7-5700, R40919, Washington, D.C. November 17, 2009, p.4, p.11. 另外据联邦税务局的文件，其管辖的免税组织2008年度总资产超过了3.4万亿美元。见：Internal Revenue Service, United States Department of the Treasury: Letter from the Director, EO Annual Report and FY 2009 Work Plan, p.1.
3 主要发达国家慈善捐赠（charitable giving）占国内生产总值（GDP）的比例，美国大致是1.7%，欧洲国家约为0.7%，而日本仅为0.04%。另外，2008年度各国用于官方发展援助（ODA）的金额（以美元计），美国是268.4亿，英国是115亿，澳大利亚是29.5亿，日本是95.8亿，中国是14.9亿。见：Tara Loader Wilkinson, “Spreading the global wealth,” The Wall Street Journal (Asia), Tuesday, December 14, 2010, p.9.
4 受金融风暴引起的经济衰退影响，美国的慈善捐赠在2009年下降了3.6%（扣除通货膨胀因素下降3.2%），这是自1956年以来的最大降幅。尽管如此，慈善捐赠总额仍然达到3037.5亿美元。见：Giving USA Foundation and The Center on Philanthropy at Indiana University, GIVING USA 2010, The Annual Report on Philanthropy for the Year of 2009, p.5.
6 有些美国学者估计，目前统计情况不明的各种非营利组织数量可能占到实际存在的非营利组织总数的90%。见：Elizabeth T. Boris and C. Eugene Steuerle, “Scope and Dimensions of the Nonprofit Sector,” The Nonprofit Sector, A Research Handbook, Second Edition, Edited by Walter W. Powell and Richard Steinberg, Yale University Press, New Haven & London, 2006, p.67.
9 可以参考的一个数据是：不久前美国的一项对较殷实家庭所进行的专业调查显示，42%的受访者对政府解决国内外问题的能力缺乏信心，而对非营利机构缺乏信心的只占受访者的5.5%。见：Ezra Klein, “Giving is personal. Make it political.” The Washington Post, Sunday, November 21, 2010, pp.C1～C3.
10 Table 25. Tax-Exempt Organizations and Nonexempt Charitable Trusts, Fiscal Year 2006～2009, Internal Revenue Service, Data Book 2009, Publication 55B, Washington, DC, March 2010, p.56.
14 National Association for the Advancement of Colored People v. Alabama ex rel. Patterson (No. 91), 357 U.S. 449; Roberts v. United States Jaycees (No. 83-724), 468 U.S. 609; Boy Scouts of America v. Dale (No. 99-699), 530 U.S. 640.
15 Village of Schaumburg v. Citizens for a Better Environment, 444 U. S. 620（1980）, Secretary of State of Maryland v. Munson, 467 U. S. 947（1984）and Riley v. National Federation of the Blind of North Carolina, Inc., 487 U. S. 781（1988）.
16 Jill Gilbert Welytok and Daniel S. Welytok, Nonprofit Law & Governance For Dummies, Wiley Publishing, Inc., 2007, Foreword by United States Senator Chuck Grassley.
24 Bruce R. Hopkins, Nonprofit Law Made Easy, John Wiley & Sons, Inc. 2005, pp.47～73.
30 Internal Revenue Service, Compliance Guide for 501(c)(3) Public Charities, Publication 4221-PC（07-2009）, Catalog Number 49829R, pp.4～7。在2004、2006和2008年度（均为联邦选举年份），联邦税务局根据有关线索调查了357家违法介入政治竞选活动的公益慈善组织，对大部分查有实据者给予警告，取消了7家组织享有的501(c)(3)条款联邦免税待遇。见：Internal Revenue Service, Exempt Organizations FY 2010 Annual Report and FY 2011 Work Plan, p.20.
31 Internal Revenue Service, Exempt Organizations FY 2010 Annual Report and FY 2011 Work Plan, p.6.
32 2008年的数字，见Internal Revenue Service, EO Annual Report and FY 2009 Work Plan, p.2.
33 Internal Revenue Service, Exempt Organizations FY 2010 Annual Report and FY 2011 Work Plan, p.2.
37 Elizabeth T. Boris and C. Eugene Steuerle, “Scope and Dimensions of the Nonprofit Sector,” The Nonprofit Sector, A Research Handbook, Second Edition, Edited by Walter W. Powell and Richard Steinberg, Yale University Press, New Haven & London, 2006, pp.72～73.
39 Mark Schlesinger and Bradford H. Gray, “Nonprofit Organizations and Health Care,” The Nonprofit Sector, A Research Handbook, Second Edition, Edited by Walter W. Powell and Richard Steinberg, Yale University Press, New Haven & London, 2006, pp.380～381.
43 Woods Bowman and Marion R. Fremont-Smith, “Nonprofits and State and Local Governments,” Nonprofits & Government, Second Edition, Edited by Elizabeth T. Boris and C. Eugene Steuerle, The Urban Institute Press, Washington, D.C., 2006, p.182.
48 Paul Arnsberger, Melissa Ludlum, Margaret Riley and Mark Stanton: A History of the Tax-exempt Sector: An SOI Perspective, Statistics of Income Bulletin, Winter 2008, p. 119.
55 Jill Gilbert Welytok and Daniel S. Welytok, Nonprofit Law & Governance For Dummies, Wiley Publishing, Inc. 2007, Appendix C: State Regulatory Authorities for Nonprofits.
56 Evelyn Brody, “The Legal Framework for Nonprofit Organizations,” The Nonprofit Sector, A Research Handbook, Second Edition, Edited by Walter W. Powell and Richard Steinberg, Yale University Press, New Haven & London, 2006, p.243.
57 U.S. Census Bureau, Statistical Abstract of the United States: 2010 (129th Edition) Washington DC, 2009, Table 416. Number of Governmental Units by Type: 1962 to 2007, p.261.
59 City of Houston, Texas – Code of Ordinances, available at: http://library.municode.com/.
62 Application For Permit to Reserve Space on Daley Plaza or Lobby, available at: http://www.cityofchicago.org/.
63 County Council for Montgomery County Maryland, Executive Regulation 19-06AM, Non-Profit Organization Sign Permit and Sign Variance Fees, December 12, 2006.
66 对于州和地方政府来说，最重要的三种税收是财产税、销售税和公司税。一般州级以下政府如果没有得到授权不能征收或者豁免财产税等重要税种。参见：Woods Bowman and Marion R. Fremont-Smith, “Nonprofits and State and Local Governments,” Nonprofits & Government, Second Edition, Edited by Elizabeth T. Boris and C. Eugene Steuerle, The Urban Institute Press, Washington, D.C., 2006, p.201～206.
69 Dennis R. Young, “Complementary, Supplementary, or Adversarial? Nonprofit – Government Relations,” Nonprofits & Government, Second Edition, Edited by Elizabeth T. Boris and C. Eugene Steuerle, The Urban Institute Press, Washington, D.C., 2006, p.56.
70 Elizabeth T. Boris, “Nonprofit Organizations in A Democracy – Roles and Responsibilities,” Nonprofits & Government, Second Edition, Edited by Elizabeth T. Boris and C. Eugene Steuerle, The Urban Institute Press, Washington, D.C., 2006, p.3.
72 在经济危机打击下，越来越多的美国人处于“食品不安全”（food insecurity）状态。据联邦农业部2010年感恩节前的统计，“不知道自己下一顿饭在哪里”的人口比例，在弗吉尼亚州从8%上升到9.2%，在首都华盛顿地区从12%上升到13%，在马里兰州从9%增加到11%，许多提供食品援助的慈善机构都面临着有史以来最大的公共需求。详见：Annie Gowen, “Food banks swamped by demand,” The Washington Post, Monday, November 22, 2010, pp.A1～A8.
73 Richard C. Feiock and Simon A. Andrew, “Introduction: Understanding the Relationships between Nonprofit Organizations and Local Governments,” International Journal of Public Administration, 29:759～767, 2006, Copyright © Taylor & Francis Group, LLC.
74 Bruce R. Hopkins, Nonprofit Law Made Easy, John Wiley & Sons, Inc. 2005, pp.231～235.
84 联邦税务局规定：对任何价值超过5000美元的捐赠都必须进行评估，而且捐赠方必须填报8283表（Form 8283）。详见：Internal Revenue Service, Instructions for Form 8283 (Rev. December 2006) – Noncash Charitable Contributions, Cat. No. 62730R; Determining the Value of Donated Property, Publication 561; Charitable Contributions: Substantiation and Disclosure Requirements, Publication 1771; A Charity’s Guide to Vehicle Donations, Publication 4302.
85 THE CHARLESTON PRINCIPLES: GUIDELINES ON CHARITABLE SOLICITATIONS USING THE INTERNET, Final - Approved by NASCO Board as advisory guidelines, March 14, 2001.
87 比尔和美琳达•盖茨基金会（Bill & Melinda Gates Foundation）始创于1994年，总部设在西雅图，从2000年起使用现名称。该组织的官方网站是http://www.gatesfoundation.org/。到2010年6月底，该组织的基金总值达到330亿美元，工作人员有858位，累计资助金额超过229亿美元，其中2009年的资助额为30亿美元。见：Bill & Melinda Gates Foundation，FACT SHEET, August 2010, p.1.

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