Source: http://www.science.gov/topicpages/0-9/3-central+nonprofit+agencies.html
Timestamp: 2016-10-22 17:51:40
Document Index: 144415760

Matched Legal Cases: ['§ 228', '§ 228', '§\u200925', '§ 3015', '§ 51', 'art 74', 'arts 31', 'art 74', 'arts 31', 'art 32', '§ 603', 'art 230', 'art 230', '§ 37', 'art 32', '§ 1955', '§ 1955', '§ 1260', '§ 1260']

3-central nonprofit agencies: Topics by Science.gov
Sample records for 3-central nonprofit agencies
41 CFR 51-4.5 - Violations by nonprofit agencies.
... 41 Public Contracts and Property Management 1 2010-07-01 2010-07-01 true Violations by nonprofit agencies. 51-4.5 Section 51-4.5 Public Contracts and Property Management Other Provisions Relating to Public Contracts COMMITTEE FOR PURCHASE FROM PEOPLE WHO ARE BLIND OR SEVERELY DISABLED...
76 FR 28424 - Notice of Renewal of AbilityOne Nonprofit Agency Recordkeeping Requirements
... People Who Are Blind or Severely Disabled Notice of Renewal of AbilityOne Nonprofit Agency Recordkeeping....S.C. 46-48c) is the authorizing legislation for the AbilityOne Program. The AbilityOne Program... services from nonprofit agencies employing such individuals. The AbilityOne Program is administered by...
41 CFR 51-3.6 - Reports to central nonprofit agencies.
... 41 Public Contracts and Property Management 1 2010-07-01 2010-07-01 true Reports to central nonprofit agencies. 51-3.6 Section 51-3.6 Public Contracts and Property Management Other Provisions Relating to Public Contracts COMMITTEE FOR PURCHASE FROM PEOPLE WHO ARE BLIND OR SEVERELY DISABLED...
22 CFR 228.32 - Nonprofit organizations.
... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Nonprofit organizations. 228.32 Section 228.32 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT RULES ON SOURCE, ORIGIN AND NATIONALITY FOR... USAID Financing § 228.32 Nonprofit organizations. (a) Nonprofit organizations, such as...
... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Nonprofit organizations. 228.32 Section 228.32 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT RULES ON SOURCE, ORIGIN AND NATIONALITY FOR... USAID Financing § 228.32 Nonprofit organizations. (a) Nonprofit organizations, such as...
Boucher, Toni; Hudspeth, Stephen
'Nonprofits' need surplus too.
Young, D W
By definition profit refers to the difference between revenue and expenses. In for-profit organizations profit or surplus gives a return to the owners of the company and serves as a source of financing for capital acquisitions and working capital. Nonprofit organizations, which are not allowed a surplus, don't suffer on the first count because they have no owners. But they do suffer on the second count because, if expected to grow, they need to finance asset replacement and growth. In these days when funds for long-term debt are becoming scarcer, this author asserts, the need for regulators to allow 'nonprofits' to keep a surplus is increasing. In this article, he argues for a surplus and then discusses how managers and regulators can determine how much a nonprofit organization should be allowed. He presents a combination of a modified version of the return-on-asset pricing model used in for-profit organizations and a model for assessing working capital needs associated with growth. PMID:10253782
The new landscape for nonprofits.
Ryan, W P
For most of this century, society's caring functions have been the work of government and charities. But social services in the United States are in a period of transition. Today the U.S. government no longer considers nonprofits to be entitled--or even best qualified--to provide social services. Profit-seeking companies like Lockheed Martin are now winning contracts for such services. William Ryan describes how government outsourcing and a new business mind-set have changed the landscape of social services. The change raises fundamental questions about the mission and future of nonprofits. Ryan attributes the growth of for-profits in the social service industry to four factors: size, capital, mobility, and responsiveness. While those attributes give for-profits an advantage in acquiring new contracts, nonprofits have not yet lost their foothold. Ryan cites examples of organizations like the YWCA and Abraxas to demonstrate various ways that nonprofits are responding--from subcontracting to partnership to outright conversion to for-profit status. By playing in the new marketplace, nonprofits will be forced to reconfigure their operations and organizations in ways that could compromise their missions. Because nonprofits now find themselves sharing territory with for-profits, sometimes as collaborators and sometimes as competitors, the distinctions between these organizations will continue to blur. The point, Ryan argues, is not whether nonprofits can survive opposition from for-profits. Many have already adjusted to the new competitive environment. The real issue is whether nonprofits can adapt without compromising the qualities that distinguish them from for-profit organizations. PMID:10345388
Balancing incentives in the compensation contracts of nonprofit hospital CEOs.
Preyra, C; Pink, G
Given the considerable insight into corporate governance achieved through studies of executive compensation in proprietary firms it is surprising that executive contracting in nonprofit organizations remains largely unexplored. In this paper, we use the multitask principal agent model of Holmström and Milgrom [The Journal of Law, Economics and Organization 7 (1991) (Suppl.) 24] to argue that nonprofit hospitals represent an optimal response to information asymmetries between managers and boards. For a board with multidimensional objectives, the agency problem is getting top executives to distribute their efforts across all dimensions of the hospital's mission. The nonprofit form is preferred because the absence of high powered incentives such as share ownership reduces executives' incentives to place undue emphasis on improving financial performance at the expense of important but less observable tasks. Using newly available compensation data we test the model by comparing the conditional distributions of earnings for industrial and nonprofit hospital CEOs in Ontario. Our best estimates are that CEOs in publicly traded firms earn twice as much on average as those in similarly sized nonprofit hospitals but bear roughly eight times the income variance. Estimates of the associated degree of risk aversion are well within conventional bounds and are consistent with the trade-off between insurance and incentives predicted by the theory. PMID:11463186
2 CFR 25.345 - Nonprofit organization.
... 2 Grants and Agreements 1 2011-01-01 2011-01-01 false Nonprofit organization. 25.345 Section 25... IDENTIFIER AND CENTRAL CONTRACTOR REGISTRATION Definitions § 25.345 Nonprofit organization. Nonprofit organization— (a) Means any corporation, trust, association, cooperative, or other organization that— (1)...
... 32 National Defense 1 2011-07-01 2011-07-01 false Nonprofit organization. 37.1315 Section 37.1315... organization. (a) Any corporation, trust, association, cooperative or other organization that: (1) Is operated... of the organization. (b) The term includes any nonprofit institution of higher education or...
Financial Ratio Analysis Comes to Nonprofits.
To evaluate their financial health, a growing number of colleges, universities, and other nonprofit organizations are using financial ratio analysis, a technique used in business. The strengths and weaknesses of ratio analysis are assessed and suggestions are made on how nonprofits can use it most effectively. (Author/MLW)
Why Data Systems in Nonprofit Organizations Fail
Analyzes the managerial shortcomings of nonprofit organizations and offers some remedies for improving their information systems and then using the data generated to produce better funding procedures and more effective training for top managers. (Author/JG)
Stewart, Louis J; Trussel, John
Although the use of derivatives, particularly interest rate swaps, has grown explosively over the past decade, derivative financial instrument use by nonprofits has received only limited attention in the research literature. Because little is known about the risk management activities of nonprofits, the impact of these instruments on the ability of nonprofits to raise capital may have significant public policy implications. The primary motivation of this study is to determine the types of derivatives used by nonprofits and estimate the frequency of their use among these organizations. Our study also extends contemporary finance theory by an empirical examination of the motivation for interest rate swap usage among nonprofits. Our empirical data came from 193 large nonprofit health care providers that issued debt to the public between 2000 and 2003. We used a univariate analysis and a multivariate analysis relying on logistic regression models to test alternative explanations of interest rate swaps usage by nonprofits, finding that more than 45 percent of our sample, 88 organizations, used interest rate swaps with an aggregate notional value in excess of $8.3 billion. Our empirical tests indicate the primary motive for nonprofits to use interest rate derivatives is to hedge their exposure to interest rate risk. Although these derivatives are a useful risk management tool, under conditions of falling bond market interest rates these derivatives may also expose a nonprofit swap user to the risk of a material unscheduled termination payment. Finally, we found considerable diversity in the informativeness of footnote disclosure among sample organizations that used interest rate swaps. Many nonprofits did not disclose these risks in their financial statements. In conclusion, we find financial managers in large nonprofits commonly use derivative financial instruments as risk management tools, but the use of interest rate swaps by nonprofits may expose them to other risks
... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false OMB Circular A-122, cost... PRINCIPLES AND PROCEDURES Contracts With Nonprofit Organizations 731.770 OMB Circular A-122, cost principles... Circular A-122 specifies that “Agencies shall designate a liaison official to serve as the...
78 FR 26394 - Agency Information Collection Activities; Proposed Collection; Comments Requested: Application...
... Nonprofit Budget and Credit Counseling Agency ACTION: 60-Day Notice. The Department of Justice, Executive... Nonprofit Budget and Credit Counseling Agency. The agency form number, if any, and the applicable component...: Agencies who wish to offer credit as a brief abstract: counseling services. Other: None. Congress passed...
Scientific Activities of Nonprofit Institutions 1966.
Biggar, Ronald S., Jr.; And Others
This report summarizes the results of the National Science Foundation's survey of scientific activities of independent nonprofit organizations in 1966. Information is included on expenditures for research, development, and scientific and technical information activities and on the employment of scientific personnel associated with these…
Student Empowerment in the Nonprofit Management Classroom
Purcell, Margaret A.
In summer 2011, a course titled "Nonprofit Management" was offered as an undergraduate, junior-level course for nontraditional, adult, distance students at the University of Alabama (UA) who were enrolled in the New College LifeTrack (NCLT) program. This article discusses how the course was centered around a service-learning experience…
Nonprofit Sector: Workforce Education Needs and Opportunities
When some people think of nonprofit organizations, they think of small charities that are short-staffed, often struggle financially, and provide basic human needs to the most vulnerable in the society. Others think of organizations that support the civic and social infrastructure of communities, states, and nation, and serve as a vital component…
The nonprofit sector's $100 billion opportunity.
Bradley, Bill; Jansen, Paul; Silverman, Les
Imagine what an extra $100 billion a year could do for philanthropic and other nonprofit institutions. According to a new study, the nonprofit sector could free that amount--maybe even more--by making five changes in the way it operates. The study asked two central questions: Does the sector's money flow from its source to its ultimate use as efficiently and effectively as possible? If not, where are the big opportunities to increase social benefit? According to former senator Bill Bradley and McKinsey's Paul Jansen and Les Silverman, nonprofits could save roughly $25 billion a year by changing the way they raise funds. By distributing funds more quickly, they could put an extra $30 billion to work. Organizations could generate more than $60 billion a year by streamlining and restructuring the way in which they provide services and by reducing administrative costs. And they could free up even more money--an amount impossible to estimate--by better allocating funds among service providers. The authors admit that making those changes won't be easy. The nonprofit world, historically seen as a collection of locally focused charities, has become an enormous sector, but it lacks the managerial processes and incentives that help keep the for-profit world on track. And when the baby boomers start to retire in less than a decade, public budgets will be squeezed even more than they are today. If the nonprofit sector is to help the nation cope with the stresses ahead, it must become more efficient and challenge its traditional concepts of stewardship. PMID:12747166
The New England Nonprofit Workforce: Still a Secondary Academic Priority
The nonprofit sector employs more than 9% of the U.S. workforce, compared with 7% six years ago, when nonprofit executive Stephen Pratt and the author outlined the size and impact of the New England nonprofit sector. The sector's portion of America's employment is poised for growth into double digits in the next decade, especially due to the…
Schlesinger, M; Gray, B; Bradley, E
As American medicine has been transformed by the growth of managed care, so too have questions about the appropriate role of nonprofit ownership in the health care system. The standards for community benefit that are increasingly applied to nonprofit hospitals are, at best, only partially relevant to expectations for nonprofit managed care plans. Can we expect nonprofit ownership to substantially affect the behavior of an increasingly competitive managed care industry dealing with insured populations? Drawing from historical interpretations of tax exemption in health care and from the theoretical literature on the implications of ownership for organizational behavior, we identify five forms of community benefit that might be associated with nonprofit forms of managed care. Using data from a national survey of firms providing third-party utilization review services in 1993, we test for ownership-related differences in these five dimensions. Nonprofit utilization review firms generally provide more public goods, such as information dissemination, and are more "community oriented" than proprietary firms, but they are not distinguishable from their for-profit counterparts in addressing the implications of medical quality or the cost of the review process. However, a subgroup of nonprofit review organizations with medical origins are more likely to address quality issues than are either for-profit firms or other nonprofit agencies. Evidence on responses to information asymmetries is mixed but suggests that some ownership related differences exist. The term "charitable" is thus capable of a definition far broader than merely the relief of the poor. While it is true that in the past Congress and the federal courts have conditioned the hospital's charitable status on the level of free or below cost care that it provided for indigents, there is no authority for the conclusion that the determination of "charitable" status was always so limited. Such an inflexible
Machiavellian tendencies of nonprofit health care employees.
Richmond, Kelly A; Smith, Pamela C
Federal and state regulators have heightened scrutiny of nonprofit hospital operations, particularly in billing collections. The move for hospitals to adopt more compassionate methods within their business functions drives the need to examine the ethical reasoning of their employees. The purpose of this study is to assess the existence of Machiavellian propensities among health care employees. People defined as Machiavellian are impersonal, rational, and strategy-oriented rather than person-oriented. Results indicate employee participants exhibit these propensities, and tend to agree with questionable scenarios. Knowledge of the ethical propensities of employees may serve as a crucial factor to the success of any plan in establishing an ethical work environment. PMID:18975723
Block 3. Central view of Block 3 observed from the ...
Block 3. Central view of Block 3 observed from the west to the east. This photograph reveals the alignment of trees within the central path of the park. In addition, this photograph exposes broken bricks aligning tree beds - Skyline Park, 1500-1800 Arapaho Street, Denver, Denver County, CO
Marsteller, J A; Bovbjerg, R R; Nichols, L M
OBJECTIVE: To describe the contributions of nonprofit hospitals and health plans to healthcare markets and to analyze state policy options with regard to the conversion of nonprofits to for-profit status. DATA SOURCES/STUDY SETTING: Secondary national and state data from a variety of sources, 1980-present. STUDY DESIGN: Policy analysis. DATA COLLECTION/EXTRACTION METHODS: Development of a conceptual economic framework; analysis of empirical, legal, and theoretical literature; and review of statutes, rules, and court decisions. PRINCIPAL FINDINGS: Three main rationales support special status for nonprofits, especially hospitals: charity care, other community benefits, and consumer protection. The main social rationale for for-profits is their incentives for better efficiency. There are reasons to expect that nonprofit and for-profit goals differ; however, measured differences in community hospital cost, prices, and quality between nonprofit and for-profit hospitals are undetectable or inconclusive. Nonprofit hospitals do provide more uncompensated care than for-profit hospitals. Similarities between nonprofit and for-profit hospitals may exist because nonprofits may set norms that for-profits follow to some degree. States have substantial power and discretion in overseeing nonprofit conversions. Some have regularized oversight through new legislation that constrains, but does not eliminate, state officials' discretion. These statutes may be deferential to converting entities and their buyers or may be very restrictive of them. CONCLUSIONS: Overseeing the appropriate disposition of nonprofit assets in individual conversions is extremely important. States should also monitor local market conditions through community benefits assessments and other data collection, however, to accurately assess (and possibly redress) what is lost or gained from conversion. Local market conditions are likely more important in determining hospital behavior than ownership form. Potentially
7 CFR 3015.193 - Other non-profit organizations.
... OFFICER, DEPARTMENT OF AGRICULTURE UNIFORM FEDERAL ASSISTANCE REGULATIONS Cost Principles § 3015.193 Other... activities conducted by nonprofit organizations under grants, cooperative agreements, cost...
Lee, Chongmyoung; Nowell, Branda
Whither the Turn? The Ambiguous Nature of Nonprofits' Commercial Revenue
According to popular accounts, the nonprofit sector has become increasingly commercialized in recent years. This article reviews the empirical literature on the commercialization trend and discusses why it is regarded as significant by scholars of civil society. It then provides fresh analyses of nonprofit revenue streams and concludes that,…
Nonprofits' Expectations in PR Service-Learning Partnerships
Rogers, Cathy; Andrews, Valerie
Little scholarly evidence exists about the communication needs of nonprofit community partners and what they think constitutes an ideal service-learning (SL) relationship. This study seeks to fill this gap by identifying SL projects and relationships that best serve nonprofit community partners with communication needs. The researchers conducted a…
For decades, nonprofit organizations have played a vital role in educational technology innovation. "Sesame Street," online high schools, probeware for science and mathematics teaching and learning, and many other innovations now widely used both in and outside schools were developed by nonprofits, including not only universities but also…
Nonprofits and Evaluation: Empirical Evidence from the Field
Carman, Joanne G.; Fredericks, Kimberly A.
The authors explore what evaluation looks like, in practice, among today's nonprofit organizations on the basis of their survey results. The types of evaluation activities nonprofit organizations are engaging in on a regular basis, as well as the types of data they are collecting and how they are using these data, are described. How nonprofits…
Nonprofit, payload process improvement through lean management
Organizations that are successful and competitive long-term have learned to efficiently utilize their resources, such as money, people, facilities, and time. Over the last half-century, there have been a variety of theories and techniques put forth on how to do this. One recent theory applied in the aerospace industry is Lean Management (LM), which emphasizes a customer focus and a rigorous elimination of activities that do not add value from the customer's perspective. LM has not, until now, been evaluated for small, nonprofit, one-off production organizations (NOPOs). Previous research on LM focused on for-profit companies and large-scale production organizations, producing relatively similar products repetitively (e.g. automobiles, commercial satellites, aircraft, and launch vehicles). One-off production organizations typically create one-of-a-kind products. The purpose of this research is to examine the applicability of LM to a NOPO. LM will improve resource utilization and thereby competitiveness, as well as exploring a new area of knowledge and research. The research methodology consists of conducting case studies, formal and informal interviews, observation and analysis in order to assess whether and how LM may be beneficial. The research focuses on one particular NOPO, BioServe Space Technologies (BST): a nonprofit, payload development organization. Additional NOPOs were interviewed in order to draw more generalized conclusions about LM benefits. The research demonstrates that LM is applicable to NOPOs, thus providing a tool to improve efficiency and competitiveness. Results from this research are guidelines for payload development organizations to implement LM, and highlighting potential LM weaknesses. A major conclusion is that LM needs some minor modifications to be applicable and useful to NOPOs, particularly in terms of value stream mapping. The LM implementation roadmap developed for NOPOs introduces customized metrics, as well as including standard
Nonprofit equity: a behavioral model and its policy implications.
Tuckman, H P; Chang, C F
This article assumes that nonprofit decisionmakers have an incentive to earn and accumulate surpluses, and it suggests six reasons for this being the case. Based on the assumption that both the program outputs and the equity of a nonprofit yield satisfaction to its decisionmakers, a behavioral model is developed. This is used to derive a demand function for equity, which is then applied to a national sample of 6168 charitable nonprofits drawn by the Internal Revenue Service for the 1985 taxable year. The results substantiate the hypothesis that nonprofit decisionmakers consciously plan to increase their organization's equity. Currently, evidence of continued equity buildup is not sufficient to call into question a nonprofit's exempt status, because federal tax laws assume that surplus accumulations will ultimately be used in support of program mission. However, equity accumulation can become excessive. We present several criteria to define excessive equity accumulation and discuss why large equity accumulations may not be in the best interest of society. PMID:10116416
78 FR 53508 - Proposed Information Collection (Nonprofit Research and Education Corporations (NPCs) Data...
... AFFAIRS Proposed Information Collection (Nonprofit Research and Education Corporations (NPCs) Data... to ``OMB Control No. 2900-0783 (Nonprofit Research and Education Corporations (NPCs) Data Collection.... Titles: Nonprofit Research and Education Corporations (NPCs) Data Collection a. Annual Report...
41 CFR 51-3.1 - General.
... COMMITTEE FOR PURCHASE FROM PEOPLE WHO ARE BLIND OR SEVERELY DISABLED 3-CENTRAL NONPROFIT AGENCIES § 51-3.1... central nonprofit agencies: (a) To represent nonprofit agencies for the blind: National Industries for the Blind. (b) To represent nonprofit agencies employing persons with other severe disabilities: NISH....
Holcomb, K E; Stull, C L; Kass, P H
Closure of US equine slaughter facilities in 2007 along with the concomitant economic recession have contributed to a sharp increase in the number of unwanted horses throughout the United States, with estimates totaling 100,000 horses per year. The objective of the study was to obtain comprehensive data regarding nonprofit organizations caring for unwanted horses, along with the characteristics and outcome of horses relinquished to these organizations. Nonprofit organizations that accept relinquished equines were contacted to participate in a 90-question survey. Responding organizations (144 of 326 eligible) in 37 states provided information on 280 cases representative of the 7,990 horses relinquished between 2007 and 2009. Data collected characterized these organizations as being in existence for 6 yr, financially supported through donations and personal funds, dedicated to the care of only 10 to 20 horses on a property of just over 30 acres, and reliant on volunteers for help. Funding was the greatest challenge to continued operation of nonprofit equine organizations, with maintenance costs for the care of a relinquished horse averaging $3,648 per year. Financial hardship, physical inability, or lack of time to care for the horses by owners were the most common reasons for relinquishment, followed by seizure through law enforcement agencies for alleged neglect or abuse. Relinquished horses consisted of mostly light horse breeds (79.3%), with Thoroughbreds and Quarter Horses as the most represented breeds. The age of relinquished horses ranged from 3 d to 42 yr old (12.4 ± 0.5 yr). About one-half of the horses entered in the survey were considered unhealthy due to illness, injury, lameness, or poor body condition. For every 4 horses relinquished to a nonprofit organization, only 3 horses were adopted or sold between 2006 and 2009, and many organizations had refused to accept additional horses for lack of resources. The estimated maximum capacity for the 326
10 CFR 603.635 - Cost principles for nonprofit participants.
... the participant is an institution of higher education; (c) 45 CFR Part 74, Appendix E, if the... organization (the cost principles in 48 CFR parts 31 and 231 are to be used by any nonprofit organization...
Fact-File: Top Non-Profit Defense Contractors.
Colleges universities, and nonprofit organizations received 2.1 billion dollars in Department of Defense contract funds for research, development, testing, and evaluation in fiscal 1984. Tables of the 1984 figures that list the top contractors are presented. (MLW)
Lam, Marcus; Klein, Sacha; Freisthler, Bridget; Weiss, Robert E.
Reliable access to dependable, high quality childcare services is a vital concern for large numbers of American families. The childcare industry consists of private nonprofit, private for-profit, and governmental providers that differ along many dimensions, including quality, clientele served, and organizational stability. Nonprofit providers are theorized to provide higher quality services given comparative tax advantages, higher levels of consumer trust, and management by mission driven entrepreneurs. This study examines the influence of ownership structure, defined as nonprofit, for-profit sole proprietors, for-profit companies, and governmental centers, on organizational instability, defined as childcare center closures. Using a cross sectional data set of 15724 childcare licenses in California for 2007, we model the predicted closures of childcare centers as a function of ownership structure as well as center age and capacity. Findings indicate that for small centers (capacity of 30 or less) nonprofits are more likely to close, but for larger centers (capacity 30+) nonprofits are less likely to close. This suggests that the comparative advantages available for nonprofit organizations may be better utilized by larger centers than by small centers. We consider the implications of our findings for parents, practitioners, and social policy. PMID:23543882
Lam, Marcus; Klein, Sacha; Freisthler, Bridget; Weiss, Robert E
41 CFR 102-75.505 - Is the request for educational or public health use of a property by an eligible nonprofit...
... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Is the request for educational or public health use of a property by an eligible nonprofit institution contingent upon the disposal agency's approval? 102-75.505 Section 102-75.505 Public Contracts and Property Management Federal Property Management Regulations System...
... 41 Public Contracts and Property Management 3 2013-07-01 2013-07-01 false Is the request for educational or public health use of a property by an eligible nonprofit institution contingent upon the disposal agency's approval? 102-75.505 Section 102-75.505 Public Contracts and Property Management Federal Property Management Regulations System...
The purpose of this study was to compare the outcomes among staff members of nonprofit social service agencies who participated in or completed an andragogically-facilitated or a pedagogically-conducted online learning module on foundation grant writing. The efficacy of andragogical methods is unknown and often debated due to scarce empirical…
Improving Evaluation in the Nonprofit Sector: The Promise of Evaluation Capacity Building for Nonprofit Social Service Organizations in an Age of Accountability
Pejsa, Laura J.
The purpose of this study was to explore the real-world practice of evaluation capacity building (ECB) in the small-medium sized nonprofit context. The study aimed to map the activities, processes, and outcomes of ECB in these nonprofits in light of the competing external and internal evaluation contexts facing nonprofits in an age of…
Classifying and comparing fundraising performance for nonprofit hospitals.
Erwin, Cathleen O
Charitable contributions are becoming increasingly important to nonprofit hospitals, yet fundraising can sometimes be one of the more troublesome aspects of management for nonprofit organizations. This study utilizes an organizational effectiveness and performance framework to identify groups of nonprofit organizations as a method of classifying organizations for performance evaluation and benchmarking that may be more informative than commonly used characteristics such as organizational age and size. Cluster analysis, ANOVA and chi-square analysis are used to study 401 organizations, which includes hospital foundations as well as nonprofit hospitals directly engaged in fundraising. Three distinct clusters of organizations are identified based on performance measures of productivity, efficiency, and complexity. A general profile is developed for each cluster based upon the cluster analysis variables and subsequent analysis of variance on measures of structure, maturity, and legitimacy as well as selected institutional characteristics. This is one of only a few studies to examine fundraising performance in hospitals and hospital foundations, and is the first to utilize data from an industry survey conducted by the leading general professional association for healthcare philanthropy. It has methodological implications for the study of fundraising as well as practical implications for the strategic management of fundraising for nonprofit hospital and hospital foundations. PMID:24010262
Johnson, Joyce M; Calderwood, James A
Physicians and other health care professionals are often invited to serve on nonprofit boards. Although service on a nonprofit board is an honor, it carries a large responsibility. Many health care professionals are unaware of the level of commitment and involvement board service requires, particularly fiduciary boards, which have accompanying risks and legal functions. In the present article, the authors describe the activities and responsibilities of a fiduciary board member. They also provide a checklist of questions to ask before agreeing to serve on a board and discuss how to decide whether one is the right fit for a specific board position. PMID:27571299
This is the third Profiles report to examine nonprofit education management organizations (EMOs). This report is modeled after the 12 annual reports that cover for-profit EMOs. While the number of schools operated by for-profit EMOs grew rapidly in the 1990s and is now leveling off, the data contained in this report illustrate how the number of…
CRM Implementation in Nonprofits: An Analysis of the Success Factors
Grattan, Kelly E.
Constituent Relationship Management ("CRM") is defined as an organization-wide strategy designed to enable the organization to better manage, track and steward its constituents. CRM has benefited for-profit enterprises for nearly three decades. In the nonprofit sector, the concept of CRM is fairly new. Despite the increase in CRM…
Transformative Learning in Nonprofit Organizations: A Feminist Interpretive Inquiry
English, Leona M.; Peters, Nancy
This article reports on interpretive research, influenced by a feminist theoretical framework, with 8 women, in their 20s to 60s, who work or volunteer in feminist nonprofit organizations. Particular emphasis is placed on their experience of transformative learning in these organizations; the linkages with the theory of transformative learning;…
10 CFR 603.665 - Periodic audits of nonprofit participants.
...: (a) 10 CFR 600.226 for State and local governments; and (b) 10 CFR 600.126 for other nonprofit... 603.665 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial...
... the participant is an institution of higher education; (c) 45 CFR Part 74, Appendix E, if the... organization (the cost principles in 48 CFR parts 31 and 231 are to be used by any nonprofit organization that... Section 603.635 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY...
Nonprofit and Faith-Based Welfare-to-Work Programs.
Surveyed urban welfare-to-work programs to investigate the dilemma of faith-based and other nonprofit organizations having to choose between government funding and independence. Federal funding, though key to increasing an organization's impact and size significantly, also limits its independence. Proposes three steps toward resolution (e.g.,…
Organizational Characteristics Associated With Fundraising Performance of Nonprofit Hospitals.
Fundraising has become increasingly important to nonprofit hospitals as access to capital has grown more difficult and reimbursement for services more complex. This study analyzes the variation in organizational characteristics and fundraising performance among nonprofit acute care hospitals in the United States to identify and measure critical factors related to one key fundraising performance indicator: public support. Results indicate that the presence of an endowment, along with its value, investments in fundraising, and the geographic location of the organization, account for approximately 46% of variance in public support among nonprofit hospitals. The use of a separate foundation for the fundraising operation is not necessarily associated with measures of fundraising success; however, a majority of hospitals do use a foundation, signaling a strategic choice that may be made for numerous reasons. The study results and limitations are discussed and recommendations are made for maximizing the effectiveness of the fundraising enterprise within nonprofit hospitals. Increasing awareness of challenges associated with fundraising success will enhance the strategic management of fundraising operations by hospital executives and board members. PMID:26529846
Indirect Costs: A Guide for Foundations and Nonprofit Organizations.
Eden, Rick; And Others
Indirect costs are costs for activities that benefit more than one project and for which it is difficult to determine how much each project should pay. Developed to provide the staffs of foundations and their nonprofit grant applicants with a basic understanding of the issues associated with indirect costs, the guide is based on more than two…
The role of nonprofit human service executive directors in their organizations' program evaluation process is described. Recognizing that the leader's perspective from within the organization is fundamental to building capacity for and utilizing program evaluation, this study examines 42 executive directors to determine how they view program…
... 29 Labor 1 2010-07-01 2010-07-01 true Status of nonprofit organizations. 2.36 Section 2.36 Labor Office of the Secretary of Labor GENERAL REGULATIONS Equal Treatment in Department of Labor Programs for Religious Organizations; Protection of Religious Liberty of Department of Labor Social Service Providers...
... 29 Labor 1 2011-07-01 2011-07-01 false Status of nonprofit organizations. 2.36 Section 2.36 Labor Office of the Secretary of Labor GENERAL REGULATIONS Equal Treatment in Department of Labor Programs for Religious Organizations; Protection of Religious Liberty of Department of Labor Social Service Providers...
Your Personal Guide to Marketing a Nonprofit Organization.
In recent years, many nonprofit organizations have begun to use marketing principles, partly because of the more competitive environment. This guide to marketing such an organization consists of four sections. Section 1, "Understanding Marketing," includes "Your Part in the Marketing Process" and "What is Marketing? Why Should You Do It?" Section…
Job Quality in Non-Profit Organizations. CPRN Research Series on Human Resources in the Non-Profit Sector.
McMullen, Kathryn; Schellenberg, Grant
The quality of jobs in nonprofit organizations in Canada was examined through a review of data from Canada's Workplace and Employer Survey, which collected data from a nationally representative sample of Canadian workplaces and paid employees in those workplaces. Key findings of the analysis were as follows: (1) overall, compared to the for-profit…
48 CFR 52.226-6 - Promoting excess food donation to nonprofit organizations.
... donation to nonprofit organizations. 52.226-6 Section 52.226-6 Federal Acquisition Regulations System... Text of Provisions and Clauses 52.226-6 Promoting excess food donation to nonprofit organizations. As prescribed in 26.404, insert the following clause: PROMOTING EXCESS FOOD DONATION TO NONPROFIT...
13 CFR 120.820 - CDC non-profit status and good standing.
... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false CDC non-profit status and good... CDC non-profit status and good standing. A CDC must be a non-profit corporation, except that for... become a CDC. A CDC must be in good standing based upon the following criteria: (a) In good standing...
... 13 Business Credit and Assistance 1 2012-01-01 2012-01-01 false CDC non-profit status and good... CDC non-profit status and good standing. A CDC must be a non-profit corporation, except that for... become a CDC. A CDC must be in good standing based upon the following criteria: (a) In good standing...
... 13 Business Credit and Assistance 1 2013-01-01 2013-01-01 false CDC non-profit status and good... CDC non-profit status and good standing. A CDC must be a non-profit corporation, except that for... become a CDC. A CDC must be in good standing based upon the following criteria: (a) In good standing...
... 13 Business Credit and Assistance 1 2014-01-01 2014-01-01 false CDC non-profit status and good... CDC non-profit status and good standing. A CDC must be a non-profit corporation, except that for... become a CDC. A CDC must be in good standing based upon the following criteria: (a) In good standing...
48 CFR 215.404-72 - Modified weighted guidelines method for nonprofit organizations other than FFRDCs.
... guidelines method for nonprofit organizations other than FFRDCs. 215.404-72 Section 215.404-72 Federal... guidelines method for nonprofit organizations other than FFRDCs. (a) Definition. As used in this subpart, a nonprofit organization is a business entity— (1) That operates exclusively for charitable, scientific,...
In this article, we explore the evaluation capacity of today's nonprofit organizations. We report the findings of a cluster analysis that suggest that when it comes to evaluation, there are three types of nonprofit organizations. The first type of nonprofit organization is one that, by most accounts, is satisfied with their evaluation efforts.…
Communicating Change to Nonprofit Stakeholders: Models and Predictors of Implementers' Approaches.
Lewis, Laurie K.; Hamel, Stephanie A.; Richardson, Brian K.
Considers how relationships with organizational stakeholders are especially problematic for nonprofits in times of planned change. Uses interviews with nonprofit administrators as the basis for the development of six models of implementation communication adopted by nonprofit implementers in interacting with various stakeholder groups. Uses the…
The Nonprofit Clinic at the University of Pittsburgh: Preparing Students for Transition to Professional Settings
The Nonprofit Clinic at the University of Pittsburgh gives graduate students the opportunity to serve as management consultants to nonprofit organizations. This article describes the learning objectives, logistics, and outcomes of the Nonprofit Clinic. Bloom's 1956 taxonomy of learning objectives is employed to assess learning outcomes.
K-12 Education Nonprofit Employees&apos; Perceptions of Strategies for Recruiting and Retaining Employees
Byrne, Tara Marie
This qualitative study explored the key reasons individuals who work in K-12 education nonprofit organizations enter the field of K-12 nonprofit education and their motivations for doing so. The purpose of this study was to find new strategies for recruiting and retaining K-12 education nonprofit employees by examining the obstacles that exist to…
SKELCHER, CHRIS; SMITH, STEVEN RATHGEB
We propose a novel approach to theorizing hybridity in public and nonprofit organizations. The concept of hybridity is widely used to describe organizational responses to changes in governance, but the literature seldom explains how hybrids arise or what forms they take. Transaction cost and organizational design literatures offer some solutions, but lack a theory of agency. We use the institutional logics approach to theorize hybrids as entities that face a plurality of normative frames. Logics provide symbolic and material elements that structure organizational legitimacy and actor identities. Contradictions between institutional logics offer space for them to be elaborated and creatively reconstructed by situated agents. We propose five types of organizational hybridity – segmented, segregated, assimilated, blended, and blocked. Each type is theoretically derived from empirically observed variations in organizational responses to institutional plurality. We develop propositions to show how our approach to hybridity adds value to academic and policy-maker audiences. PMID:26640298
Lee, Donald K K; Chertow, Glenn M; Zenios, Stefanos A
Objective To determine whether profit status is associated with differences in hospital days per patient, an outcome that may also be influenced by provider financial goals. Data Sources United States Renal Data System Standard Analysis Files and Centers for Medicare and Medicaid Services cost reports. Design We compared the number of hospital days per patient per year across for-profit and nonprofit dialysis facilities during 2003. To address possible referral bias in the assignment of patients to dialysis facilities, we used an instrumental variable regression method and adjusted for selected patient-specific factors, facility characteristics such as size and chain affiliation, as well as metrics of market competition. Data Extraction Methods All patients who received in-center hemodialysis at any time in 2003 and for whom Medicare was the primary payer were included (N=170,130; roughly two-thirds of the U.S. hemodialysis population). Patients dialyzed at hospital-based facilities and patients with no dialysis facilities within 30 miles of their residence were excluded. Results Overall, adjusted hospital days per patient were 17±5 percent lower in nonprofit facilities. The difference between nonprofit and for-profit facilities persisted with the correction for referral bias. There was no association between hospital days per patient per year and chain affiliation, but larger facilities had inferior outcomes (facilities with 73 or more patients had a 14±1.7 percent increase in hospital days relative to facilities with 35 or fewer patients). Differences in outcomes among for-profit and nonprofit facilities translated to 1,600 patient-years in hospital that could be averted each year if the hospital utilization rates in for-profit facilities were to decrease to the level of their nonprofit counterparts. Conclusions Hospital days per patient-year were statistically and clinically significantly lower among nonprofit dialysis providers. These findings suggest that
Government contracting has raised a collection of issues with respect to adequate oversight and accountability. This paper explores one avenue through which contracting agencies may achieve these tasks: through the governance practices of the contractor's board. Oversight and monitoring are a board's key responsibilities, and influencing a board's…
Why nonprofits? Hospitals and the future of American health care.
Gray, B H
The future of the nonprofit hospital depends on its relationship to the for-profit and governmental sectors of our economy. A decade ago, the primary challenge came from the growing investor-owned hospital companies. Nonprofit hospitals' responses--both competitive and imitative--led to new challenges from government regarding tax-exempt status. The reasons underlying this challenge include the growing commercialism of health care, the nation's failure to deal directly with the problem of the uninsured, and the lack of a coherent theory of tax exemption. Although hospitals are likely to retain exemptions from federal taxation, challenges to local tax exemptions are likely to continue. Strategies that hospitals pursue for competitive purposes may undercut their legitimacy as tax-exempt institutions, but several groups are working to address the issue. PMID:10118566
Human milk, widely understood to be beneficial for infants, can be lifesaving for preterm neonates, especially in reducing the risk of necrotizing enterocolitis. Donor human milk (DHM) is an option when mothers are unable to provide milk or have an inadequate supply for their infants. Nonprofit donor human milk banks are established to provide safe, processed human milk from milk donated by healthy lactating mothers who have undergone a rigorous screening process. These milk banks, operating under the auspices of the Human Milk Banking Association of North America, obtain, process, and dispense human milk under strict guidelines set by the association. Increasing the supply of donor human milk to meet a dramatic increase in demand poses a significant challenge for nonprofit milk banks. Efforts to increase supply nationwide include education of providers, use of social media to engage potential donors, and outreach to news media. In parallel, milk banks are establishing regional depots to collect donations, and additional milk banks are being developed. This article describes the current nonprofit milk bank industry in the United States, its challenges, and its future prospects. PMID:23895257
77 FR 32134 - Agency Information Collection Activities: Proposed Collection; Comments Requested; Application...
... Nonprofit Budget and Credit Counseling Agency ACTION: 60-Day Notice of Application Under Review. The... Credit Counseling Agency. The agency form number, if any, and the No form number. applicable component of... as a offer credit counseling brief abstract. services. Other: None. Congress passed a bankruptcy...
77 FR 47665 - Agency Information Collection Activities: Collection; Comments Requested. Application for...
... Budget and Credit Counseling Agency ACTION: 30-Day Notice of Application Under Review. The Department of... Approval as a Nonprofit Budget and Credit Counseling Agency. The agency form number, if any, No form number... to offer or required to respond, as well credit counseling services. as a brief abstract. Other:...
McMullen. Kathryn; Schellenberg, Grant
Training in Canada's nonprofit sector was examined through a review of data from Canada's Workplace and Employer Survey, which collected data from a nationally representative sample of Canadian workplaces and paid employees in those workplaces. Overall, 61% of employees in nonprofit organizations considered a postsecondary credential necessary to…
The need for strategic tax planning among nonprofit hospitals.
Strategic tax planning issues are important to the nonprofit health care sector, despite its philanthropic mission. The consolidation of the industry has led management to fight for resources and develop alternative strategies for raising money. When management evaluates alternative collaborative structures to increase efficiency, the impact on governance structures must also be considered. The increased governmental scrutiny of joint ventures within the health care sector warrants management's attention as well. The financial incentives must be considered, along with the various tax policy implications of cross-sector collaborations. PMID:18973000
Are religiously affiliated hospitals more than just nonprofits? A study on stereotypical patient perceptions and preferences.
Seemann, Ann-Kathrin; Drevs, Florian; Gebele, Christoph; Tscheulin, Dieter K
Recent research on patients' perceptions of different hospitals predominantly concentrates on whether hospitals are nonprofit or for-profit. Nonprofit hospitals can be subdivided into hospitals that are affiliated with a religious denomination and those that are not. Referring to the stereotypic content model, this study analyzes patients' perceptions of religious hospitals based on the factors of warmth, competence, trustworthiness and Christianity. Using a survey of German citizens (N = 300) with a one-factorial between-subject design (for-profit vs. nonprofit vs. religious nonprofit), we found that religious affiliation increases the perceptions of hospitals' trustworthiness and attractiveness. The study indicated that patients' perceptions of nonprofit hospitals with a religious affiliation differ from patients' beliefs about nonprofit hospitals without a religious affiliation, implying that research into ownership-related differences must account for hospital subtypes. Furthermore, religious hospitals that communicate their ownership status may have competitive advantages over those with a different ownership status. PMID:24846304
37 CFR 201.24 - Warning of copyright for software lending by nonprofit libraries.
... (title 17, United States Code) governs the reproduction, distribution, adaptation, public performance... and for nonprofit purposes. Any person who makes an unauthorized copy or adaptation of the...
... Agriculture Regulations of the Department of Agriculture (Continued) FOOD AND NUTRITION SERVICE, DEPARTMENT OF AGRICULTURE CHILD NUTRITION PROGRAMS SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS AND CHILDREN... public or a private nonprofit health or human service agency that will enter into a written...
Shifting from Empowered Agencies to Empowered People: Neighbours, Inc.
Walker, Pam; Cory, Rebecca
This report describes Neighbours, Inc., a nonprofit organization based in Franklin Park, New Jersey, that offers individualized supports for people with disabilities. In addition to the CEO and the director, the agency employs five advisors. These advisors each work to coordinate support for between five and seven people. Advisors, who typically…
32 CFR 37.690 - How are nonprofit participants to manage real property and equipment?
..., the requirements are those in: (a) 32 CFR 33.31 and 33.32, for participants that are States and local governmental organizations. (b) 32 CFR 32.32 and 32.33, for other nonprofit participants, with the exception of nonprofit GOCOs and FFRDCs that are exempted from the definition of “recipient” in 32 CFR part 32....
10 CFR 603.620 - Financial management standards for nonprofit participants.
... 10 Energy 4 2011-01-01 2011-01-01 false Financial management standards for nonprofit participants... Financial Matters § 603.620 Financial management standards for nonprofit participants. So as not to force... organization, expenditure-based TIA requirements for the financial management system of any...
11 CFR 114.10 - Nonprofit corporations exempt from the prohibitions on making independent expenditures and...
... 11 CFR 114.2. It sets out the procedures for demonstrating qualified nonprofit corporation status... candidates. (4) The term shareholder has the same meaning as the term stockholder, as defined in 11 CFR 114.1... communications. (1) A qualified nonprofit corporation may make independent expenditures, as defined in 11 CFR...
Non-Profit Child Care: A Powerful Worldwide Movement. An Exchange International Trend Report.
Examines nonprofit child care in the United States and its role in various other nations. Focuses on the legal status of various types of for-profit and nonprofit U.S. centers and centers in Canada, Russia, Namibia, Malaysia, Sweden, Uruguay, Croatia, Japan, Australia, Hungary, Kenya, Singapore, Lithuania, Bangladesh, and Tanzania. (KB)
Bridgeland, John M.; McNaught, Mary; Reed, Bruce; Dunkelman, Marc
Partners in Public Service: Government and the Nonprofit Sector in the American Welfare State.
This project undertook the following: (1) examination of the scope and structure of the private, nonprofit sector in the United States; (2) analysis of the patterns of spending by Federal, State, and local governments in fields where nonprofit organizations are active; and (3) evaluation of the impact of changes in government policy on the…
2 CFR Appendix C to Part 230 - Non-Profit Organizations Not Subject to This Part
... 2 Grants and Agreements 1 2010-01-01 2010-01-01 false Non-Profit Organizations Not Subject to This Part C Appendix C to Part 230 Grants and Agreements OFFICE OF MANAGEMENT AND BUDGET CIRCULARS AND GUIDANCE Reserved COST PRINCIPLES FOR NON-PROFIT ORGANIZATIONS (OMB CIRCULAR A-122) Pt. 230, App....
Museums and Other Nonprofits in the Current Recession: A Story of Resilience, Innovation, and Survival
Geller, Stephanie Lessans; Salamon, Lester M.
This article presents the results of a nationwide survey conducted in the spring of 2009 that examined the impacts of the current recession on nonprofit organizations, including museums. The survey identified a host of negative effects that nonprofits have been experiencing as a result of the recession, including reduced organizational revenues,…
22 CFR 96.5 - Requirement that accrediting entity be a nonprofit or public entity.
... nonprofit or public entity. 96.5 Section 96.5 Foreign Relations DEPARTMENT OF STATE LEGAL AND RELATED... nonprofit or public entity. An accrediting entity must qualify as either: (a) An organization described in... administering standards for entities providing child welfare services; or (b) A public entity (other than...
Women, Capitalism and Feminisation: Workers' Experiences in Private and Non-Profit Childcare Centres.
Research indicates that staff in non-profit child care centers, compared to those in private centers, tend to receive higher wages, express greater job satisfaction and commitment, and are better trained and more experienced in child care. This study presents results of a survey of 32 staff members in 2 private and 3 non-profit centers in New…
Training in Portuguese Non-Profit Organizations: The Quest towards Professionalization
Carvalho, Ana; Melo, Solange; Ferreira, Ana Paula
The non-profit sector is increasingly important, both in terms of the services rendered to society and level of employment provided. As part of a move towards the professionalization of the sector, training is seen as a vital tool for capacity building. Although the training practices of non-profits are fairly well documented in countries like…
Impact of Sarbanes-Oxley and IRS Form 990 on Nonprofit Organizations in Pennsylvania
Kisow, Matthew R.
The Sarbanes-Oxley Act, an attempt to reform publicly traded companies that suffered from a series of scandalous failures in the late 1990's, did not apply to nonprofit organizations. Several high-profile scandals which occurred in the nonprofit sector between 1996 and 2002 led lawmakers to make several unsuccessful attempts at mandating that the…
Advancing the Message: Tips and Suggestions for Communications People in Child Welfare Agencies.
Layton, Mary J.
Nonprofit agencies involved in child welfare are increasingly interested in generating publicity for their work and improving their organization's public image. This booklet compiles information, tips, and resources helpful to public relations and communications professionals and agency personnel responsible for handling media relations for child…
Nolte, Isabella M; Boenigk, Silke
During disasters, partnerships between public and nonprofit organizations are vital to provide fast relief to affected communities. In this article, we develop a process model to support a performance evaluation of such intersectoral partnerships. The model includes input factors, organizational structures, outputs and the long-term outcomes of public–nonprofit partnerships. These factors derive from theory and a systematic literature review of emergency, public, nonprofit, and network research. To adapt the model to a disaster context, we conducted a case study that examines public and nonprofit organizations that partnered during the 2010 Haiti earthquake. The case study results show that communication, trust, and experience are the most important partnership inputs; the most prevalent governance structure of public–nonprofit partnerships is a lead organization network. Time and quality measures should be considered to assess partnership outputs, and community, network, and organizational actor perspectives must be taken into account when evaluating partnership outcomes. PMID:22312649
Cost principles for nonprofit organizations--Office of Management and Budget. Notice.
This notice offers interested parties an opportunity to comment on a proposed revision to Circular A-122, "Cost Principles for Nonprofit Organizations." The proposed revision establishes special provisions for costs related to political advocacy. Similar revisions are being simultaneously proposed for civilian and defense contractors through appropriate actions by the Department of Defense, NASA and GSA, the three agencies with authority to issue procurement regulations. The purpose of these proposals is to ensure that federal tax dollars are not used, directly or indirectly, for the support of political advocacy. Over the past 25 years, the volume of federal activity conducted through grantees and contractors has dramatically grown. Sound management of federal grants and contracts has correspondingly gained in importance. The responsibility of the President through OMB to improve the management of the executive branch of government with a view to efficient and economical service, and to fulfill other statutory and constitutional responsibilities, extends to issues of grant and contract management no less than to issues of direct federal activity. PMID:10259804
Analysis of the rationale for, and consequences of, nonprofit and for-profit ownership conversions.
Mark, T L
OBJECTIVES: To examine percursors to private hospitals conversion, both from nonprofit status to for-profit status and from for-profit to nonprofit status, as well as the effect of hospital conversions on hospital profitability, efficiency, staffing, and the probability of closure. DATA SOURCES: The Health Care Financing Administration's Medicare Cost Reports and the American Hospital Association's Annual Survey of Hospitals. STUDY DESIGN: Bivariate and multivariate analyses comparing conversion hospitals to nonconversion hospitals over time were conducted. DATA EXTRACTION METHODS: The study sample consisted of all private acute care hospital conversions that occurred from 1989 through 1992. PRINCIPAL FINDINGS: Hospitals that converted had significantly lower profit margins prior to converting than did nonconversion hospitals. This was particularly true for nonprofit to for-profit conversions. After converting, both nonprofit and for-profit hospitals significantly improved their profitability. Nonprofit to for-profit hospital conversions were associated with a decrease in the ratio of staff to patients. No association was found between for-profit to nonprofit conversion and staff-to-patient ratios. The difference seems partially attributed to the fact that nonprofit hospitals that converted had higher staff ratios than the industry average. For-profit to nonprofit hospital conversions were associated with an increase in the ratio of registered nurses to patients and administrators to patients, despite the fact that nonprofit and for-profit hospitals did not differ in these ratios. CONCLUSIONS: The improvement in financial performance following hospital conversions may be a benefit to the community that policymakers want to consider when regulating hospital conversions. PMID:10201853
Working on nonprofit boards. Don't assume the shoe fits.
McFarlan, F W
Contrary to popular perception, businesspeople can be benevolent. For instance, one recent study notes that four-fifths of all Harvard Business School graduates are involved with nonprofits, with more than half of those serving on boards. Most business professionals will spend some time on a nonprofit board. That's the good news, the author says. The bad news is that the involvement of businesspeople can easily backfire. That's because they often try to take what they have learned from business school and the corporate world and apply it to their duties in the nonprofit sector. On the surface, there are similarities between the for-profit and nonprofit sectors. Both have boards of directors, trustees and chairpeople, regular meetings, and so forth. But the governance of nonprofit organizations is very different from the governance of for-profit businesses in several critical areas, including missions, measurements, and board composition. For instance, the CEO in the nonprofit world must manage a relationship with a nonexecutive board chair. In the for-profit world, the CEO is the chair. Such significant differences make it difficult to transfer ideas and practices between the for-profit and nonprofit worlds. In this article, F. Warren McFarlan describes the main differences between serving on a for-profit board and serving on a nonprofit board. As he points out, understanding the differences will make it easier for businesspeople to move smoothly from one environment to the other and will therefore make their commitments more effective. Nonprofits need businesspeople, but only on the right terms. PMID:10662006
Nonprofit pharma: solutions to what ails the industry.
Moos, W H; Kodukula, K
Nonprofit organizations (NPOs) play an increasingly important role providing solutions to the significant challenges faced today by both large pharmaceutical and smaller biotechnology companies, not to mention academia. NPOs chartered for the public benefit are common in the USA and in selected other parts of the world. SRI International, originally founded as the Stanford Research Institute in 1946, is one of the largest and most successful independent NPOs. To provide a perspective on NPO business models, a number of SRI case studies spanning a broad range of technical and business initiatives will be summarized, including basic and contract research, discovery and development of new drugs and biologics, pharmaceutical and biotech research and development and contract services, technology pivots, company spin-ins and spin-outs, and the creation of new NPOs. How to bridge the National Institute of Health's "Valley of Death" and how to navigate the Food and Drug Administration's "Critical Path" will be discussed. We conclude with lessons learned about collaborations and routes to commercialization, along with food for thought for bioscience companies and outsourcing participants. Throughout, we attempt to explain why the role of NPOs is important to both the scientific and business communities and to patients and caregivers. PMID:21728955
Who does it better? The corporate versus the nonprofit governance model.
Weighing the corporate against the nonprofit governance model, the answer may be "neither." Both systems can learn from each other, experts say, and best practices in public companies do not automatically translate to health care boards. PMID:15926295
Scientific Integrity and Media Policies Assessed at U.S. Federal Agencies
Two new reports from the nonprofit Union of Concerned Scientists (UCS) provide analyses of U.S. government agencies' policies on scientific integrity and media. An 8 March report, "Federal Agency Scientific Integrity Policies: A Comparative Analysis," found that many of those policies at 22 agencies and departments that were written following a 2009 presidential directive "actively promote and support a culture of scientific integrity," but a number of the policies have significant flaws.
32 CFR 37.665 - Must I require nonprofit participants to have periodic audits?
... to § 37.635(a). (a) 32 CFR 33.26 for State and local governments; and (b) 32 CFR 32.26 for other... from the definition of “recipient” in 32 CFR part 32, because nonprofit GOCOs and FFRDCs are subject to... 32 National Defense 1 2014-07-01 2014-07-01 false Must I require nonprofit participants to...
Coordinating Non-Profit Children’s Behavioral Health Services: Clique Composition and Relationships
Background Why organizational cliques are associated with better performance in service delivery networks has yet to be explained. Certain properties of cliques may account for the improved performance including the composition of clique members and the quality of their relationships. Purpose This study offers insight into how organizations working through cliques improve network performance by exploring the complementarity of services provided by clique members and testing two hypotheses about trust and perceived benefits among clique members. Methodology Survey and archival data were collected from a regional network of 36 non-profit children’s mental health agencies that belong to a coalition. First, clique analyses and network visualization were used to identify cohesive subgroups. Second, the complementarity of services provided by the groups was explored by calculating scores for each group to reflect the level of differentiation in services and client population as reported in archival data. Third, ANOVA density models were used to test whether clique relationships are characterized by higher perceived trust and benefits compared to non-clique member relationships. Findings Three groups were identified. These groups provide complementary services to similar client populations. Trust within all three cliques was higher than non-clique member relationships. Members of all three cliques perceived greater efficiency and two of the three cliques also perceived greater access to care and service quality. Practice Implications Results support selecting clique partners based on service mixes. To gain organizational benefits and improve network performance, partners should offer distinct services relative to one other but to similar clients. PMID:23518763
Following a string of government losses in cases challenging hospital mergers in federal court, the Federal Trade Commission and the Department of Justice issued their report on competition in health care seeking to set the record straight on a number of issues that underlie the judiciary's resolution of these cases. One such issue is the import of nonprofit status for applying antitrust law. This essay describes antitrust's role in addressing the consolidation in the hospital sector and the subtle influence that the social function of the nonprofit hospital has had in merger litigation. Noting that the political and social context in which these institutions operate is never far from the surface, it takes issue with the proposal to cabin merger doctrine so as to deny the significance of nonprofit status in merger analysis. Given the dynamic change in the regulatory climate and heterogeneity of local health care markets, it advises courts not to accept the FTC's preemptive standard regarding the significance of hospitals' nonprofit status and keep open the possibility of fashioning new presumptive rules tailored to more complete economic accounts of nonprofit firm behavior. PMID:16785295
Community control and pricing patterns of nonprofit hospitals: An antitrust analysis.
Young, G J; Desai, K R; Hellinger, F J
Traditional control of nonprofit hospitals by the communities they serve has been offered as justification for restraining antitrust enforcement of mergers that involve nonprofit hospitals. The community is arguably a constraint on a nonprofit's inclination to exercise market power in the form of higher prices; however, community control is likely to be attenuated for hospitals that through merger or acquisition become members of hospital systems--particularly those that operate on a regional or multiregional basis. We report findings from a study in which we examined empirically the relationship between market concentration and pricing patterns for three types of nonprofit hospitals that are distinguishable based on degree of community control: an independent hospital, a member of a local hospital system, and a member of a nonlocal hospital system. Study results indicated that when conditions existed to create a more concentrated market, (1) all three types of nonprofit hospitals exercised market power in the form of higher prices, and (2) hospitals that were members of nonlocal systems were more aggressive in exercising market power than were either independent or local system hospitals. The results have important implications for antitrust enforcement policy. PMID:11142052
Ma, Qian-Li; Guo, Yong-Qing; Shi, Bin; Tian, Yan-Chu; Song, Zhi-Yi
Background Pneumonectomy (PN) has traditionally been the treatment of choice for central lung tumors for which the alternative is sleeve lobectomy (SL). The aim of this study was to compare early and long-term results after SL and PN in focusing on T3 central non-small cell lung cancer (NSCLC). Methods Patients who underwent SL (n=58) or PN (n=42) were retrospectively analyzed. For bias reduction, these 100 patients had been selected according to the following criteria: (I) tumor located in the main bronchus less than 2 cm distal to the carina; (II) there were no N2 disease; (III) no induction therapy was applied; (IV) complete resection (R0) was achieved. Results SL and PN patients had comparable mean ages, gender distribution, mean forced expiratory volume in 1 second (FEV1), stage and tumor grade. Postoperative mortality (3.4% vs. 4.8%, P=1.0) and morbidity (41% vs. 38%, P=0.74) were similar between the two groups. Recurrences occurred in 48% of patients after SL and in 31% of those after PN (P=0.08). The 5-year survival after SL (64.8%) and PN (61.4%) was not significantly different (P=0.20). Multivariable survival analysis showed that there were no independent prognostic factors. Conclusions SL does not compromise survival for NSCLC with T3 central disease compared with PN. It is an adequate oncologic resection and should be treated as the first line intervention whenever complete resection can be achieved. PMID:27293841
Nonprofit ownership and quality in Medicaid's longterm care program for persons with developmental disabilities.
To assess ownership-related differences in the Intermediate Care Facility Program for persons with Mental Retardation (ICF/MR) Industry, this article analyzes a nationally representative sample of data on Medicaid certified facilities from the Health Care Financing Administration On-line Survey and Certification Reporting System. This study found that nonprofit providers provided a higher level of quality than for-profit facilities when organizational size and facility-mix were controlled. The size and case-mix composition of these facilities were also influenced by nonprofit ownership type. Nonprofit providers offered smaller facilities, on average, and were more likely to enroll heavy case-mix residents than their for-profit counterparts. PMID:15188998
Horwitz, Jill R; Nichols, Austin
Hospitals operate in markets with varied demographic, competitive, and ownership characteristics, yet research on ownership tends to examine hospitals in isolation. Here we examine three hospital ownership types -- nonprofit, for-profit, and government -- and their spillover effects. We estimate the effects of for-profit market share in two ways, on the provision of medical services and on operating margins at the three types of hospitals. We find that nonprofit hospitals' medical service provision systematically varies by market mix. We find no significant effect of market mix on the operating margins of nonprofit hospitals, but find that for-profit hospitals have higher margins in markets with more for-profits. These results fit best with theories in which hospitals maximize their own output. PMID:19781802
Larson, Eric R; Boyer, Alison G; Armsworth, Paul R
The effectiveness of conservation organizations is determined in part by how they adapt to changing conditions. Over the previous decade, economic conditions in the United States (US) showed marked variation including a period of rapid growth followed by a major recession. We examine how biodiversity conservation nonprofits in the US responded to these changes through their financial behaviors, focusing on a sample of 90 biodiversity conservation nonprofits and the largest individual organization (The Nature Conservancy; TNC). For the 90 sampled organizations, an analysis of financial ratios derived from tax return data revealed little response to economic conditions. Similarly, more detailed examination of conservation expenditures and land acquisition practices of TNC revealed only one significant relationship with economic conditions: TNC accepted a greater proportion of conservation easements as donated in more difficult economic conditions. Our results suggest that the financial behaviors of US biodiversity conservation nonprofits are unresponsive to economic conditions. PMID:25512840
Injury prevention programs can use social media to disseminate information and recruit participants. Non-profit organizations have also used social media for fundraising and donor relationship management. Non-profit organizations (NPOs) with injury prevention missions often serve vulnerable populations. Social media platforms have varied levels of access and control of shared content. This variability can present privacy and outreach challenges that are of particular concern for injury prevention NPOs. This case report of social media workshops for injury prevention NPOs presents concerns and strategies for successfully implementing social media campaigns. PMID:25157305
... 7 Agriculture 14 2011-01-01 2011-01-01 false Sale of SFH inventory property to a public body or... to a public body or nonprofit organization. Notwithstanding the provisions of § 1955.111 through... public body or nonprofit organization to use for transitional housing for the homeless. A public body...
... 7 Agriculture 14 2010-01-01 2009-01-01 true Sale of SFH inventory property to a public body or... to a public body or nonprofit organization. Notwithstanding the provisions of § 1955.111 through... public body or nonprofit organization to use for transitional housing for the homeless. A public body...
Lewis, Lillian; McKay, Sara Wilson
32 CFR 37.920 - What requirement for access to a nonprofit participant's records do I include in a TIA?
... include for any nonprofit participant the standard access-to-records requirement at: (a) 32 CFR 33.42(e), for a participant that is a State or local governmental organization. (b) 32 CFR 32.53(e), for a..., even though nonprofit GOCOs and FFRDCs are exempted from the definition of “recipient” in 32 CFR...
Miron, Gary; Urschel, Jessica L.; Yat Aguilar, Mayra A.; Dailey, Breanna
While past annual "Profiles" reports have focused on either for-profit EMOs (education management organizations) or nonprofit EMOs, this is the first annual "Profiles" report to cover both categories in a single report which allows for easier comparisons. The 2010-2011 school year marked another year of relatively slow growth in the for-profit…
... 7 Agriculture 10 2014-01-01 2014-01-01 false Established national nonprofit industry-governed organizations. 1260.113 Section 1260.113 Agriculture Regulations of the Department of Agriculture (Continued... AGRICULTURE BEEF PROMOTION AND RESEARCH Beef Promotion and Research Order Definitions § 1260.113...
... 7 Agriculture 10 2013-01-01 2013-01-01 false Established national nonprofit industry-governed organizations. 1260.113 Section 1260.113 Agriculture Regulations of the Department of Agriculture (Continued... AGRICULTURE BEEF PROMOTION AND RESEARCH Beef Promotion and Research Order Definitions § 1260.113...
21st Century Partnerships: Community Colleges and Employment and Training Nonprofits.
In May 1995, Eastfield College, in Dallas, Texas, signed a formal affiliation with Service, Employment, and Redevelopment (SER)-Jobs for Progress, Inc., a Hispanic-oriented non-profit corporation dedicated to developing employment and training efforts. The agreement stipulates that SER will provide or manage the provision of training and technical…
Federal Higher Education Policy and the Profitable Nonprofits. Policy Analysis. No. 678
Undergraduate education is a highly profitable business for nonprofit colleges and universities. They do not show profits on their books, but instead take their profits in the form of spending on some combination of research, graduate education, low-demand majors, low faculty teaching loads, excess compensation, and featherbedding. The industry's…
26 CFR 48.4221-6 - Tax-free sales of articles to nonprofit educational organizations.
.... (a) In general. An article (excluding an automobile subject to tax under section 4064) subject to tax... this section for the meaning of the term “nonprofit educational organization”. An article may be sold tax free by the manufacturer under this paragraph only in those cases where the sale of an article...
From "Charity" to "Social Enterprise": Managing Volunteers in Public-Serving Nonprofits.
The changing environment has shifted the model of nonprofit organizations from charity to social enterprise, which emphasizes partnerships with business and government. Approaches to volunteer management, recruitment, retention, and recognition are different in social enterprises, and a move beyond human resource management practices is required.…