praj-17/QA-MCQ-Open-ended huggingface dataset:
Title: Nonprofit_organization
Context: The two major types of nonprofit organization are membership and board-only. A membership organization elects the board and has regular meetings and the power to amend the bylaws. A board-only organization typically has a self-selected board, and a membership whose powers are limited to those delegated to it by the board. A board-only organization's bylaws may even state that the organization does not have any membership, although the organization's literature may refer to its donors or service recipients as "members"; examples of such organizations are Fairvote and the National Organization for the Reform of Marijuana Laws. The Model Nonprofit Corporation Act imposes many complexities and requirements on membership decision-making. Accordingly, many organizations, such as Wikimedia, have formed board-only structures. The National Association of Parliamentarians has generated concerns about the implications of this trend for the future of openness, accountability, and understanding of public concerns in nonprofit organizations. Specifically, they note that nonprofit organizations, unlike business corporations, are not subject to market discipline for products and shareholder discipline of their capital; therefore, without membership control of major decisions such as election of the board, there are few inherent safeguards against abuse. A rebuttal to this might be that as nonprofit organizations grow and seek larger donations, the degree of scrutiny increases, including expectations of audited financial statements. A further rebuttal might be that NPOs are constrained, by their choice of legal structure, from financial benefit as far as distribution of profit to its members/directors is concerned. Beware of board-only organizations- review the board members annual income before donating, such as the Clinton Foundation. Board members who decide what percentage of your donations will increase their personal wealth are rampant in abusing this designation of an NPO, and this is why they attempt to avoid audits and use a double bottom line for taxing.

question: What are the two top types of NPOs? 

answer: membership and board-only

question: How is a membership organization run? 

answer: elects the board and has regular meetings and the power to amend the bylaws

question: How is a board only organization run? 

answer: self-selected board, and a membership whose powers are limited to those delegated to it by the board

question: What is a further constraint of an NPO, depending on their legal structure? 

answer: financial benefit as far as distribution of profit to its members/directors is concerned

question: What should one be aware of when dealing with a board run NPO? 

answer: Board members who decide what percentage of your donations will increase their personal wealth are rampant in abusing this designation
Title: Nonprofit_organization
Context: Canada allows nonprofits to be incorporated or unincorporated. Nonprofits may incorporate either federally, under Part II of the Canada Business Corporations Act or under provincial legislation. Many of the governing Acts for Canadian nonprofits date to the early 1900s, meaning that nonprofit legislation has not kept pace with legislation that governs for-profit corporations; particularly with regards to corporate governance. Federal, and in some provinces (such as Ontario), incorporation is by way of Letters Patent, and any change to the Letters Patent (even a simple name change) requires formal approval by the appropriate government, as do by-law changes. Other provinces (such as Alberta) permit incorporation as of right, by the filing of Articles of Incorporation or Articles of Association.

question: How are NPOs classified in Canada? 

answer: incorporated or unincorporated

question: How has Canada's government kept up with the changing forms of NPOs? 

answer: nonprofit legislation has not kept pace with legislation that governs for-profit corporations

question: How do NPOs change their by-laws, if they had to apply for incorporation by Letters Permit, in Canada? 

answer: formal approval by the appropriate government

question: How does Alberta handle NPOs filing for incorporation? 

answer: by the filing of Articles of Incorporation or Articles of Association

question: How is incorporation handled in Ontario? 

answer: Letters Patent
Title: Nonprofit_organization
Context: During 2009, the federal government enacted new legislation repealing the Canada Corporations Act, Part II - the Canada Not-for-Profit Corporations Act. This Act was last amended on 10 October 2011 and the act was current till 4 March 2013. It allows for incorporation as of right, by Articles of Incorporation; does away with the ultra vires doctrine for nonprofits; establishes them as legal persons; and substantially updates the governance provisions for nonprofits. Ontario also overhauled its legislation, adopting the Ontario Not-for-Profit Corporations Act during 2010; pending the outcome of an anticipated election during October 2011,[dated info] the new Act is expected to be in effect as of 1 July 2013.

question: When was the Canada Corporations Act, Part II repealed? 

answer: 2009

question: What did the creation of the Canada Not-for-Profit Corporations Act mean for NPOs? 

answer: incorporation as of right, by Articles of Incorporation

question: When did Ontario adopt the Canada Not-for-Profit Corporations Act? 

answer: 2010

question: When does Ontario expect the Canada Not-for-Profits Corpaoations Act to go into effect? 

answer: 1 July 2013

question: When was the Canada Not-for-Profit corporations Act last ammended? 

answer: 10 October 2011
Title: Nonprofit_organization
Context: Canada also permits a variety of charities (including public and private foundations). Charitable status is granted by the Canada Revenue Agency (CRA) upon application by a nonprofit; charities are allowed to issue income tax receipts to donors, must spend a certain percentage of their assets (including cash, investments and fixed assets) and file annual reports in order to maintain their charitable status. In determining whether an organization can become a charity, CRA applies a common law test to its stated objects and activities. These must be:

question: Who grants a charitable status to an NPO in Canada? 

answer: Canada Revenue Agency (CRA)

question: What are donors to receive from a NPO? 

answer: income tax receipts

question: How does an NPO keep their charitable status? 

answer: file annual reports

question: How does the Canada Revenue Agency decide who can have a charitable status? 

answer: a common law test to its stated objects and activities

question: What kinds of assets must the NPO spend in order to keep it's charitable status? 

answer: cash, investments and fixed assets
Title: Nonprofit_organization
Context: In South Africa, charities issue a tax certificate when requested by donors which can be used as a tax deduction by the donor. Non Profit Organisations are registered under Companies and Intellectual Property Commission as Nonprofit Companies (NPCs) but may voluntarily register with The Nonprofit Companies Directorate. Trusts are registered by the Master of the High Court. Section 21 Companies are registered under the Company's Act. All are classified as Voluntary Organisations and all must be registered with the South Africa Revenue Services "SARS".[citation needed]

question: What do NPOs in South Africa give to their donors? 

answer: a tax certificate

question: What can a tax certificate issued by a South Africian NPO be used for? 

answer: a tax deduction by the donor

question: Where are South Africian NPOs registered? 

answer: Companies and Intellectual Property Commission as Nonprofit Companies (NPCs)

question: Who keeps track of the trusts of South Africian NPOs? 

answer: Master of the High Court

question: Who would a South Africian NPO register with if they were a voluntary organization? 

answer: South Africa Revenue Services "SARS"
Title: Nonprofit_organization
Context: A charity is a nonprofit organisation that meets stricter criteria regarding its purpose and the method in which it makes decisions and reports its finances. For example, a charity is generally not allowed to pay its Trustees. In England and Wales, charities may be registered with the Charity Commission. In Scotland, the Office of the Scottish Charity Regulator serves the same function. Other organizations which are classified as nonprofit organizations elsewhere, such as trade unions, are subject to separate regulations, and are not regarded as "charities" in the technical sense.

question: What is the definition of a charity? 

answer: nonprofit organisation that meets stricter criteria regarding its purpose and the method in which it makes decisions and reports its finances

question: Where are charity organizations registered in England and Wales? 

answer: Charity Commission

question: Where would an NPO or charity organization register in Scotland? 

answer: Office of the Scottish Charity Regulator

question: What is one of the contraints of an NPO with regards to assets? 

answer: generally not allowed to pay its Trustees

question: Is a trade union governed by the Office of the Scottish Charity Regulator? 

answer: not regarded as "charities" in the technical sense
Title: Nonprofit_organization
Context: After a nonprofit organization has been formed at the state level, the organization may seek recognition of tax exempt status with respect to U.S. federal income tax. That is done typically by applying to the Internal Revenue Service (IRS), although statutory exemptions exist for limited types of nonprofit organizations. The IRS, after reviewing the application to ensure the organization meets the conditions to be recognized as a tax exempt organization (such as the purpose, limitations on spending, and internal safeguards for a charity), may issue an authorization letter to the nonprofit granting it tax exempt status for income tax payment, filing, and deductibility purposes. The exemption does not apply to other Federal taxes such as employment taxes. Additionally, a tax-exempt organization must pay federal tax on income that is unrelated to their exempt purpose. Failure to maintain operations in conformity to the laws may result in an organization losing its tax exempt status.

question: How does a US NPO apply for tax exempt status? 

answer: applying to the Internal Revenue Service (IRS)

question: What are some things the IRS looks at in a charity applying for tax exempt status? 

answer: purpose, limitations on spending, and internal safeguards for a charity

question: Does this tax exempt status apply to other taxes? 

answer: must pay federal tax on income that is unrelated to their exempt purpose

question: What happens if an NPO does not abide by the tax laws? 

answer: losing its tax exempt status

question: Who has the final say on whether or not an NPO is granted tax exempt status? 

answer: Internal Revenue Service (IRS)
Title: Nonprofit_organization
Context: Individual states and localities offer nonprofits exemptions from other taxes such as sales tax or property tax. Federal tax-exempt status does not guarantee exemption from state and local taxes, and vice versa. These exemptions generally have separate applications and their requirements may differ from the IRS requirements. Furthermore, even a tax exempt organization may be required to file annual financial reports (IRS Form 990) at the state and federal level. A tax exempt organization's 990 forms are required to be made available for public scrutiny. An example of nonprofit organization in the US is Project Vote Smart.

question: What form must an NPO make available to the public? 

answer: 990 forms

question: Are the state requirements to be tax exempt the same as the Federal requirements? 

answer: generally have separate applications and their requirements may differ from the IRS requirements

question: What financial form must be filed with both the state and federal governments each year? 

answer: IRS Form 990

question: What is one example of an NPO in the United States? 

answer: Project Vote Smart

question: What can states or cities offer to NPOs? 

answer: exemptions from other taxes such as sales tax or property tax
Title: Nonprofit_organization
Context: The board of directors has ultimate control over the organization, but typically an executive director is hired. In some cases, the board is elected by a membership, but commonly, the board of directors is self-perpetuating. In these "board-only" organizations, board members nominate new members and vote on their fellow directors nominations. Part VI, section A, question 7a of the Form 990 asks "members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body?".

question: Who is in control of the organization? 

answer: board of directors

question: Who does the board hire to help with running the organization? 

answer: executive director

question: How is the board of directors most often chosen? 

answer: self-perpetuating

question: How is a board of directors less commonly chosen? 

answer: elected by a membership

question: Where, on Form 990, does an organization have to list what type of board they have? 

answer: Part VI, section A, question 7a
Title: Nonprofit_organization
Context: Capacity building is an ongoing problem experienced by NPOs for a number of reasons. Most rely on external funding (government funds, grants from charitable foundations, direct donations) to maintain their operations and changes in these sources of revenue may influence the reliability or predictability with which the organization can hire and retain staff, sustain facilities, create programs, or maintain tax-exempt status. For example, a university that sells research to for-profit companies may have tax exemption problems. In addition, unreliable funding, long hours and low pay can result in employee retention problems. During 2009, the US government acknowledged this critical need by the inclusion of the Nonprofit Capacity Building Program in the Serve America Act. Further efforts to quantify the scope of the sector and propose policy solutions for community benefit were included in the Nonprofit Sector and Community Solutions Act, proposed during 2010.

question: What are ways that a charitable foundation receives money for it's cause? 

answer: government funds, grants from charitable foundations, direct donations

question: What type of funding do charitable organizations typically rely on? 

answer: external funding

question: What are some problems that affect employee retention and volunteers? 

answer: unreliable funding, long hours and low pay

question: What legislation did the US introduce to try and help the NPOs? 

answer: Nonprofit Capacity Building Program

question: When was the Nonprofit Sector and Community Solutions Act adopted? 

answer: 2010
Title: Nonprofit_organization
Context: In Australia, nonprofit organisations include trade unions, charitable entities, co-operatives, universities and hospitals, mutual societies, grass-root and support groups, political parties, religious groups, incorporated associations, not-for-profit companies, trusts and more. Furthermore, they operate across a multitude of domains and industries, from health, employment, disability and other human services to local sporting clubs, credit unions and research institutes. A nonprofit organisation in Australia can choose from a number of legal forms depending on the needs and activities of the organisation: co-operative, company limited by guarantee, unincorporated association, incorporated association (by the Associations Incorporation Act 1985) or incorporated association or council (by the Commonwealth Aboriginal Councils and Associations Act 1976). From an academic perspective, social enterprise is for the most part considered a sub-set of the nonprofit sector as typically they too are concerned with a purpose relating to a public good, however these are not bound to adhere to a nonprofit legal structure and many incorporate and operate as for-profit entities.

question: What is the biggest concern of non-profits in Australia? 

answer: a purpose relating to a public good

question: When was the Commonwealth Aboriginal Councils and Associations Act adopted? 

answer: 1976

question: When was the Associations Incorporation Act adopted? 

answer: 1985

question: What does the Associations Incorporation Act cover? 

answer: incorporated association

question: Who covers incorporated associations or councils? 

answer: Commonwealth Aboriginal Councils and Associations Act
Title: Nonprofit_organization
Context: Many nonprofit organizations find it difficult to create consistent messaging that resonates with their various stakeholders as marketing budgets are minimal or nonexistent. Marketing is in many cases a taboo word that NPOs or others don't like to associate with such community benefit organizations. There are strategic ways in which nonprofits can leverage their access to various community stakeholders to get their name and cause recognized by the public, but it is imperative to have an outreach strategy which includes a financial plan to execute that outreach/marketing strategy, particularly if the organization has plans to rebrand or expand their initiaives.

question: What kind of marketing budgets do NPOs usually have? 

answer: minimal or nonexistent

question: Why is marketing harder for NPOs? 

answer: taboo word that NPOs or others don't like to associate with such community benefit organizations

question: What does an NPO need to have in order to begin thinking about expansion or rebranding? 

answer: an outreach strategy which includes a financial plan to execute that outreach/marketing strategy

question: What is a moer low-key way that NPOs can get access to marketing and word of mouth? 

answer: leverage their access to various community stakeholders to get their name and cause recognized by the public
Title: Nonprofit_organization
Context: Resource mismanagement is a particular problem with NPOs because the employees are not accountable to anybody with a direct stake in the organization. For example, an employee may start a new program without disclosing its complete liabilities. The employee may be rewarded for improving the NPO's reputation, making other employees happy, and attracting new donors. Liabilities promised on the full faith and credit of the organization but not recorded anywhere constitute accounting fraud. But even indirect liabilities negatively affect the financial sustainability of the NPO, and the NPO will have financial problems unless strict controls are instated. Some commentators have also argued that receiving significant funding from large for-profit corporations can ultimately alter the NPO's functions.

question: How is resource mismanagement allowed to happen so easily? 

answer: employees are not accountable to anybody with a direct stake in the organization

question: How can an NPO help to prevent financial problems? 

answer: strict controls

question: What can a large influx of money from a for-profit company do to an organization? 

answer: alter the NPO's functions

question: What can constitute accounting fraud when nothing is recorded? 

answer: Liabilities promised on the full faith and credit of the organization

question: What is a major hurdle of the financial aspect of an NPO? 

answer: Resource mismanagement
Title: Nonprofit_organization
Context: Competition for employees with the public and private sector is another problem that Nonprofit organizations will inevitably face, particularly for management positions. There are reports of major talent shortages in the nonprofit sector today regarding newly graduated workers, and NPOs have for too long relegated hiring to a secondary priority, which could be why they find themselves in the position many do. While many established NPO's are well-funded and comparative to their public sector competetitors, many more are independent and must be creative with which incentives they use to attract and maintain vibrant personalities. The initial interest for many is the wage and benefits package, though many who have been questioned after leaving an NPO have reported that it was stressful work environments and implacable work that drove them away.

question: What problems with employment do Non Profits face? 

answer: Competition for employees with the public and private sector

question: What are positions that employees really want, but there are never enough of? 

answer: management

question: How important do NPOs consider hiring? 

answer: secondary priority

question: What is a primary interest to prospective NPO employees? 

answer: wage and benefits package

question: How do employees that are no longer with NPOs feel about the time that they worked there? 

answer: stressful work environments and implacable work that drove them away
Title: Nonprofit_organization
Context: Public and private sector employment has, for the most part, been able to offer more for their employees than most nonprofit agencies throughout history. Either in the form of higher wages, more comprehensive benefit packages, or less tedious work, the public and private sector has enjoyed an advantage in attracting employees over NPOs. Traditionally, the NPO has attracted mission-driven individuals who want to assist their chosen cause. Compounding the issue is that some NPOs do not operate in a manner similar to most businesses, or only seasonally. This leads many young and driven employees to forego NPOs in favor of more stable employment. Today however, Nonprofit organizations are adopting methods used by their competitors and finding new means to retain their employees and attract the best of the newly minted workforce.

question: What can the public and private sector offer employers that NPOs usually cannot? 

answer: higher wages, more comprehensive benefit packages, or less tedious work

question: What types of employees do NPOs usually attract? 

answer: mission-driven individuals who want to assist their chosen cause

question: What is something that causes a huge problem with employment in NPOs? 

answer: do not operate in a manner similar to most businesses, or only seasonally

question: Where are young grads looking for that NPOs? 

answer: more stable employment
Title: Nonprofit_organization
Context: It has been mentioned that most nonprofits will never be able to match the pay of the private sector and therefore should focus their attention on benefits packages, incentives and implementing pleasurable work environments. Pleasurable work conditions are ranked as being more preferable than a high salary and implacable work. NPOs are encouraged to pay as much as they are able, and offer a low stress work environment that the employee can associate him or herself positively with. Other incentives that should be implemented are generous vacation allowances or flexible work hours.

question: Can Npos match the wages of public and private sector employers? 

answer: will never be able to match the pay

question: What should NPOs focus on offering employees instead of high wages? 

answer: benefits packages, incentives and implementing pleasurable work environments

question: What is better than having high pay at an NPO? 

answer: Pleasurable work conditions

question: How much should an NPO pay employees? 

answer: as much as they are able

question: What are other incentives that NPO emplotees can be offered instead of higher wages? 

answer: generous vacation allowances or flexible work hours