Managing Nonprofit Organizations in a Policy World

Books

Shannon K. Vaughan & Shelly Arsneault

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  • Back Matter
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  • Copyright

    Acknowledgements

    To Burton and Reagan S.V.

    To Dave and Maya, who suffered through this project far more gracefully than I S.A.

    Preface

    The idea for Managing Nonprofit Organizations in a Policy World was born from our agreement that we cannot understand nonprofit organizations without understanding public policy, and that we cannot fully understand policy change without considering nonprofits. Through our work teaching MPA students (many of whom were currently in or planning a career with nonprofit organizations), serving on nonprofit boards and as an executive director, writing grant proposals and teaching workshops on how to write them, as well as reading countless books, articles, and web posts, we have developed an even stronger appreciation for the connections between nonprofits and public policy. We view this relationship—in which nonprofits make policy, are affected by policy, influence policy, and are subject to policy—as interconnected as the pieces of a puzzle. These four facets of the nonprofit-policy relationship form the framework for Managing Nonprofit Organizations in a Policy World; we assert throughout the book that all aspects of nonprofit management encompass one or more of these ways in which nonprofits interact with public policy.

    This book was written primarily with students in Master of Public Administration (MPA) or Master of Public Policy (MPP) programs in mind because these are the students and programs we know best. However, because we strongly believe that the interconnected relationship between nonprofits and public policy is crucial to understanding the nonprofit sector and its management, this text is valuable for all graduate students and upper-division undergraduate students studying the nonprofit sector in fields such as business administration, social work, political science, and public health. It is designed as a foundational text for courses specifically on the nonprofit sector but is also appropriate as a supplemental text for public policy courses.

    Organization of this Book

    The book is organized into four parts. Part I, “Fundamentals and Environment of the Voluntary Sector,” is an overview of the nonprofit sector as a whole, as well as the policy environment in which nonprofits operate. Chapters in this section define and identify the different types of not-for-profit organizations, including philanthropic foundations. Because the American system of government offers many points of interaction for nonprofits in the policy process, Part I also includes discussion of federalism and the intersectoral nature of public service provision. The theoretical basis for the existence of the nonprofit sector is established and the multiple aspects of the relationship between not-for-profit organizations and public policy are examined. Finally, because not-for-profit organizations operate within the constraints of federal, state, and local regulation, the impact of regulatory policies on the management and operation of organizations in the nonprofit sector is explored.

    Part II, “Strategies of Not-for-Profit Organizations,” addresses the major skills and strategies necessary for nonprofits to advance themselves and their causes, which often involves the implementation of public policies. It is important for those working in and funding nonprofit organizations to understand and be able to articulate the organization's mission because a strong sense of mission is critical for nonprofits. Tools such as strategic planning enhance commitment to a well-defined mission, enabling nonprofits to better operate under existing public policies as well as influence future ones. Lobbying and advocacy are viewed as distinctly different activities in the nonprofit sector; thus, we explain the importance of these differences and explore the explicit means of encouraging government officials to change public policy. We also address the issues of ethics and accountability, with particular emphasis on the self-policing strategies used by nonprofits as well as the recent wave of state and federal policy actions to strengthen accountability. Finally, because not-for-profit organizations with solid brand recognition are more likely to be chosen as implementation partners, we discuss the importance of marketing in the voluntary sector. Marketing involves the strategic positioning of the nonprofit organization to appeal to donors, clients, and policymakers, and is therefore a crucial factor to the success of any nonprofit organization in terms of its ability to raise both money and awareness of public problems.

    Part III, “Management Issues,” emphasizes the nuts and bolts issues of operating a not-for-profit organization. Nonprofits exist to pursue the public good, often with public funds; therefore, it is in the public interest for these organizations to be managed effectively. Aspects of nonprofit management, such as budgeting and human resource management, affect public policy indirectly through their impact on the general operations of nonprofits as they pursue their missions. Other issues, such as resource development and evaluation, have more direct public policy implications. Importantly, all these management issues are affected by public policy in the form of local, state, and federal legislation. We discuss issues of resource development, particularly grants, highlighting the policy and mission implications of pursuing diverse sources of revenue. Issues of good governance by the board and executive director, as well as effective human resources management, are crucial to successful pursuit of mission, as well as implementation of public policy. Because nonprofits are increasingly asked by government and private funders to conduct program evaluations in order to maintain or acquire additional funding and contracts, we discuss both internal and external uses of evaluation for nonprofit organizations.

    Part IV, “The Future of the Nonprofit Sector,” contains a concluding chapter that explores emerging sector trends of importance to nonprofits. In it we discuss the policy implications of the blurring of the lines between the three sectors, as well as the political, social, and economic trends which create even more complexity in these relationships. We discuss the impact of new funding arrangements and intersectoral partnerships that have created pressure for more professionalized management and evaluation of nonprofit activity.

    The chapters begin with a list of policy implications—ways in which the policy-nonprofit relationship is illustrated in each chapter—and conclude with questions for review and an assignment that requires additional research to complete. Suggested readings and a list of web resources are also included, so faculty and students can cover selected topics in greater detail at their discretion. While these lists are far from exhaustive, they represent readings and resources that fit well with our goal of connecting nonprofit management and public policy.

    Features

    Four feature boxes complement the main narrative, all designed to emphasize how each topic relates to issues of public policy and good organizational management. Case Studies explore nonprofit organizations and management concerns in depth, such as AARP's (formerly, the American Association of Retired Persons) advocacy and influence on health care reform and financial mismanagement at the Central Asia Institute. Each case study highlights the interconnected relationship nonprofits have with policy and includes questions that encourage critical thinking and discussion.

    An international focus on nonprofits is featured in our Going Global feature boxes, which look at how nonprofits operate on an international scale, from Médecins Sans Frontières putting volunteers and staff on the front lines in pursuit of the organization's mission to assessing the accountability of nonprofit efforts overseas. In some instances, the Case Study and Going Global boxes naturally combine to allow an examination of a relevant issue in nonprofit management with a global scope. These are identified as Going Global Case Studies.

    For Example boxes illustrate specific chapter themes through situations drawn from a variety of nonprofits, such as how the Blue Ridge Conservancy's operations serve to mitigate competition between economic and environmental interests and how the Girl Scouts use program evaluation to assess and improve their operations. In addition, For More Information boxes guide students and faculty to additional resources on specific topics, including advocacy and lobbying tips, provisions of the Sarbanes-Oxley Act relevant to nonprofit organizations, and where to access a variety of online grants databases.

    Acknowledgments

    We would like to thank all of those who reviewed our book proposal and draft manuscript and provided invaluable feedback, helping us to craft the final result, among them Naim Kapucu, University of Central Florida; Kelly LeRoux, University of Illinois at Chicago; Darlene Xiomara Rodriguez, Salem College; Jessica Sowa, University of Colorado–Denver; and Max Stephenson, Virginia Tech University. Our thanks also go to Ruth DeHoog and Dorothy Norris-Tirrell for their comments on early drafts and their support of our efforts.

    We were fortunate to have the assistance of stellar graduate students throughout this process and want to thank Tanya Jordan, for her comments on our original proposal, and Mike Dickerson and Jessica Deakyne, who read the first draft of the manuscript and gave valuable feedback from the MPA student perspective. This project is indebted to the nonprofit practitioners who helped us along the way by granting us interviews, offering advice and providing contacts for more information. They include Dr. Susan Silberman, formerly with AARP; Dr. Kevin Meehan, former Executive Director of Orange County Youth and Family Services; Lynelle Bilsey, from Shelter Network; Cari Hart, of Hart Community Homes/Monkey Business Café; Kristin Tierney, from the Girl Scouts of Greater Los Angeles; Nancy Chandler and Benjamin Murray, formerly with National Children's Alliance; Dolly Farrell and Robert Dziewulski, formerly with Watauga County Habitat for Humanity; and Sandy Ostdiek, who introduced us to Old Bill's Fun Run.

    Our heartfelt appreciation to Charisse Kiino, CQ Press college publisher, whose support and guidance made this project possible, and our profound thanks to CQ Press development editor Nancy Matuszak, whose skill at seeing the big picture made this project far better than it otherwise would have been. We also want to thank our production editor, Libby Larson, and our copy editor, Kate Macomber Stern, for their interest in our topic and great attention to detail.

    Our overwhelming gratitude goes to our family, friends, and colleagues, who provided the support and encouragement that sustained us on this journey. Shannon wants to especially thank her husband, Burton, for his unwavering love, confidence, and wise counsel, and for helping her to understand the private sector perspective. She also expresses her love and appreciation to their daughter, Reagan, for all the joy she adds to life and for understanding, as well as a toddler could, when Mommy had to “work on stuff.” Shelly wants to extend special thanks to Kathleen Costello of the Gianneschi Center for Nonprofit Research at CSUF for her generosity and friendship, Sarah Hill for always offering an ear and some dark chocolate, and Jarret Lovell for being her cheerleader and advocate.

    About the Authors

    Shannon K. Vaughan is assistant professor in the Department of Political Science at Western Kentucky University, where she teaches primarily in the MPA program. Her research interests include the impact of nonprofits on public policy, nonprofit funding issues, and ethics. Among her published works are articles in Public Integrity, Review of Policy Research, and the Journal of Health and Human Services Administration. Her teaching experience includes courses in public policy analysis, not-for-profit organizations, grants, and budgeting. Shannon served as executive director of a small nonprofit and as grants specialist for two regional planning and economic development agencies. She is a member of the Association for Research on Nonprofit Organizations and Voluntary Action (ARNOVA) and the American Society for Public Administration.

    Shelly Arsneault is a professor in the division of Politics, Administration and Justice at California State University, Fullerton, and serves as the Coordinator/Advisor for the Master of Public Administration program. Her research focuses primarily on social welfare policies in the arenas of poverty, welfare, and health policy. Among her published work are articles in State and Local Government Review, American Review of Public Administration, The Social Policy Journal, and Review of Policy Research. Her emphasis on policy led naturally to her interest in nonprofit organizations as direct service providers and policy advocates. Shelly recently co-authored a report on the nonprofit sector in Orange County, California. She is a member of the American Society for Public Administration, the American Political Science Association, and the National Association of Schools of Public Affairs and Administration (NASPAA) Section on Nonprofit Management.

  • Notes

    Chapter 1

    1. “The New York Society for the Prevention of Cruelty to Children 125th Anniversary, 1875–2000,” New York Society for the Prevention of Cruelty to Children, http://www.nyspcc.org/nyspcc/history/attachment:en-us.pdf (accessed January 19, 2012).

    2. E. Fellows Jenkins, “The New York Society for the Prevention of Cruelty to Children,” Annals of the American Academy of Political and Social Science 31(1908): 192–194.

    3. “The New York Society for the Prevention of Cruelty to Children 125th Anniversary, 1875–2000,” New York Society for the Prevention of Cruelty to Children, http://www.nyspcc.org/nyspcc/history/attachment:en-us.pdf (accessed January 19, 2012).

    4. Ibid.

    5. Nancy Chandler, ed., Best Practices for Establishing a Children's Advocacy Center Program, 3rd ed. (Washington, DC: National Children's Alliance, 2000).

    6. Shannon K. Vaughan and Shelly Arsneault, “Not-for-Profit Advocacy: Challenging Policy Images and Pursuing Policy Change,” Review of Policy Research 25 (2008): 414.

    7. Alexis de Tocqueville, Democracy in America, vol. 2, trans. Phillips Bradley (New York: Vintage Classics, 1990), 106.

    8. David C. Hammack, “American Debates on the Legitimacy of Foundations,” in The Legitimacy of Philanthropic Foundations, ed. Kenneth Prewitt, Mattei Dogan, Steven Heydemann, and Stefan Toepler (New York: Russell Sage Foundation, 2006), 52–53.

    9. David C. Hammack, “The Statute of Charitable Uses, 1601,” in Making the Nonprofit Sector in the United States, ed. David C. Hammack (Bloomington: Indiana University Press, 1998), 6.

    10. James J. Fishman, “The Political Use of Private Benevolence: The Statute of Charitable Uses,” Pace Law Faculty Publications (2008): Paper 487; http://digitalcommons.pace.edu/lawfaculty/487 (accessed July 27, 2008).

    11. With the exception of public safety testing organizations, which are granted tax-exempt status under section 501(c)(3) but to which contributions are not tax-deductible.

    12. Nicholas Cafardi and Jaclyn Fabean Cherry, Understanding Nonprofit and Tax-Exempt Organizations (Newark, NJ: LexisNexis, 2006).

    13. “Social Welfare Organizations,” www.irs.gov/charities/nonprofits/article/0,,id=96178,00.html (last modified August 20, 2010); “Exempt Organizations General Issues: Charitable Contributions,” www.irs.gov/charities/article/0,,id=139023,00.html (last modified November 1, 2010).

    14. Foundation Center, Foundation Fundamentals, 8th ed. (Washington, DC: Foundation Center, 2008), 1.

    15. Ibid.

    16. Ibid.

    17. Ibid.

    18. Payout requirement refers to the percentage of total assets which a foundation is required to expend on program activities, grants, and/or administrative expenses; in general, the requirement is five percent.

    19. Some corporations operate direct giving programs rather than establishing foundations; direct giving programs are not classified by the IRS and do not have public disclosure requirements. Corporate giving programs are discussed in Chapter 9.

    20. Steven Lawrence and Reina Mukai, Foundation Growth and Giving Estimates: Current Outlook (Washington, DC: Foundation Center, 2010), http://foundationcenter.org/gainknowledge/research/pdf/fgge10.pdf (accessed August 6, 2011); Steven Lawrence and Reina Mukai, Foundation Growth and Giving Estimates: Current Outlook (Washington, DC: Foundation Center, 2008).

    21. These data include only active foundations with assets of at least $1 million and/or giving of at least $100,000, in 2007.

    22. National Center for Charitable Statistics (NCCS), “National Taxonomy of Exempt Entities—Core Codes: 2007 Desk Reference,” (Washington, DC: Center on Nonprofits and Philanthropy at The Urban Institute, 2007), 1, nccsdataweb.urban.org/kbfiles/322/NTEE-CC-manual-2007a.pdf (accessed March 17, 2009).

    23. Includes Environmental Quality, Protection, and Beautification; and Animal-Related Organizations.

    24. Includes Health; Mental Health, Crisis Intervention; Diseases, Disorders, Medical Disciplines; and Medical Research.

    25. Includes Crime, Legal Related; Employment, Job Related; Food, Agriculture, and Nutrition; Housing, Shelter; Public Safety; Recreation, Sports, Leisure, Athletics; Youth Development; and Human Services—Multipurpose and Other.

    26. Includes Civil Rights, Social Action, Advocacy; Community Improvement, Capacity Building; Philanthropy, Voluntarism, and Grantmaking Foundations; Science and Technology Research Institutes, Services; Social Science Research Institutes, Services; and Public, Society Benefit—Multipurpose and Other.

    27. Form 990 is an information return that tax-exempt organizations are required to file; more information on the Form 990 is provided in Chapter 4.

    28. Elizabeth T. Boris and Katie L. Roeger, “Grassroots Civil Society: The Scope and Dimensions of Small Public Charities,” Charting Civil Society: A Series by the Center on Nonprofits and Philanthropy. Washington, DC: The Urban Institute, 2010).

    29. Ibid.

    30. The term “church” is used (but not specifically defined) in the Internal Revenue Code, and the IRS uses it as a generic term to encompass all places of worship such as mosques, synagogues, and temples as well as conventions and associations of churches. Therefore, throughout this book we also use “church” in the same generic sense when it is necessary to differentiate the unique tax and regulatory status afforded these organizations as distinct from other nonprofits.

    31. Michael O'Neill, Nonprofit Nation: A New Look at the Third America (San Francisco: Jossey-Bass, 2002).

    32. Ibid.; and Kirsten A. Gr⊘nbjerg, “The U.S. Nonprofit Human Service Sector: A Creeping Revolution,” Nonprofit and Voluntary Sector Quarterly 30 (2001): 276–297.

    33. Bureau of Economic Analysis, Table 1.3.5. Gross Value Added by Sector, 1999—2011” http://www.bea.gov/iTable/iTable.cfm?ReqID=9&step=1 (last modified July 27, 2012).

    34. Bureau of Economic Analysis, Table 1.1.5. Gross Domestic Product, http//:www.bea.gov/iTable/iTable.cfm?ReqID=9&step=1 (last modified July 27, 2012).

    35. Katie L. Roeger, Amy Blackwood, and Sarah L. Pettijohn, The Nonprofit Sector in Brief: Public Charities, Giving, and Volunteering, 2011 (Washington, DC: The Urban Institute, 2010).

    36. Research Area: Nonprofit Sector, www.urban.org/nonprofits/more.cfm.

    37. Amy Butler, “Wages in the Nonprofit Sector: Management, Professional, and Administrative Support Occupations,” U.S. Bureau of Labor Statistics, http://www.bls.gov/opub/cwc/cm20081022ar01p1.htm (last modified April 15, 2009; accessed September 1, 2012).

    38. Wing et al., Nonprofit Sector in Brief, 2010.

    39. Carnegie Foundation, Our Mission, 2008, www.carnegie.org/sub/about/mission.html (accessed August 4, 2008).

    40. Rockefeller Foundation, Original Charter. An Act to Incorporate The Rockefeller Foundation, p. 3, www.rockfound.org/about_us/Rockefeller_Foundation_Charter.pdf (accessed September 29, 2009).

    41. David L. Gies, J. Steven Ott, and Jay M. Shafritz, The Nonprofit Organization: Essential Readings. (Pacific Grove, CA: Brooks/Cole Publishing Company, 1990), 375.

    42. It is important to note that critics at both ends of the ideological spectrum have questioned the benefits of foundation resources used to facilitate collective action. Political activities funded by liberal foundations such as Soros Foundations Network founded by billionaire George Soros (www.soros.org) incite attack by many on the right just as top conservative foundation grantmakers such as the Sarah Scaife Foundation (www.scaife.com) are criticized for “financing the right wing policy juggernaut” (Nonprofit Times, March 9, 2009). See Thomas R. Dye, “Oligarchic Tendencies in National Policy-Making: the Role of the Private Policy-Planning Organizations,” Journal of Politics 40 (1978): 309–331; Judith Sealander, Private Wealth and Public Life (Baltimore: Johns Hopkins University Press, 1997); Kenneth Prewitt, Mattei Dogan, Steven Heydemann, and Stefan Toepler, eds. The Legitimacy of Philanthropic Foundations. (New York: Russell Sage Foundation, 2006).

    43. “Foreign Affairs Advertising: Influence on Policy Issues,” http://www.foreignaffairs.com/about-us/advertising/influence (accessed January 17, 2012).

    44. David F. Arons, “Public Policy and Civic Engagement: Foundations in Action,” in Power in Policy, A Funder's Guide to Advocacy and Civic Participation, ed. David F. Arons (Saint Paul, MN: Fieldstone Alliance, 2007).

    45. Mancur Olson, The Logic of Collective Action. (Cambridge, MA: Harvard University Press, 1965); Burton A. Weisbrod, The Voluntary Sector (Lexington: D.C. Heath & Company, 1977); Lester M. Salamon, Partners in Public Service (Baltimore: Johns Hopkins University Press, 1995); Dennis R. Young, “Complementary, Supplementary, or Adversarial? A Theoretical and Historical Examination of Nonprofit-Government Relations in the United States,” in Nonprofits and Government, ed. Elizabeth T. Boris and C. Eugene Steuerle (Washington, DC: Urban Institute Press, 1999).

    46. Garrett Hardin, “The Tragedy of the Commons,” Science, 162 (1968): 1243–1248.

    47. Deborah Stone, Policy Paradox: The Art of Political Decision Making (New York: W.W. Norton, 2002).

    48. Ibid, 28.

    49. James Q. Wilson, The Politics of Regulation (New York: Basic Books, 1980).

    50. Theodore J. Lowi, “American Business, Public Policy, Case Studies and Political Theory,” World Politics 16 (1964): 677–715.

    51. B. Guy Peters. American Public Policy: Promise and Performance, 5th ed. (New York: Chatham House, 1999), 4.

    52. Lowi, American Business; Dye, Oligarchic Tendencies; Helmut K. Anheier, Nonprofit Organizations, Theory, Management, Policy. (New York: Routledge, 2005); Steven Rathgeb Smith and Michael Lipsky, Nonprofits for Hire: The Welfare State in the Age of Contracting (Cambridge, MA: Harvard University Press, 1994).

    53. Frank R. Baumgartner and Bryan D. Jones, Agendas and Instability in American Politics (Chicago: University of Chicago Press, 1993); Stone, Policy Paradox.

    54. John W. Kingdon, Agendas, Alternatives, and Public Policies (Boston: Little, Brown, 1984).

    55. Charles Lindblom, “The Science of ‘Muddling Through,’” Public Administration Review 19 (1959), 86.

    56. Hugh Heclo, “Issue Networks and the Executive Establishment,” in The Political System, ed. Anthony King (Washington, DC: American Enterprise Institute for Public Policy Research, 1978), 87–124; Hank Jenkins-Smith and Paul Sabatier, “Evaluating the Advocacy Coalition Framework,” Journal of Public Policy 14 (1994): 175–203; Young-Jung Kim and Chul-Young Roh, “Beyond the Advocacy Coalition Framework in the Policy Process,” International Journal of Public Administration, 31 (2008): 668–689; Michael Mintrom and Sandra Vergari, “Policy Networks and Innovation Diffusion: The Case of State Education Reforms,” Journal of Politics 60 (1998): 126–148; Arons, Public Policy.

    57. Jenkins-Smith and Sabatier, “Evaluating,” 179.

    58. Policy-oriented learning refers to “relatively enduring alternations of thought or behavioral intentions that result from experience and/or new information and that are concerned with the attainment or revision of policy objectives.” Paul Sabatier and Hank Jenkins-Smith, “The Advocacy Coalition Framework,” in Theories of the Policy Process, ed. Paul Sabatier (Boulder, CO: Westview Press, 1999), 123.

    Chapter 2

    1. The five-year limit is a lifetime limit for adult recipients. While some states, including California, offer continued benefits in certain exceptional cases after five years, other states limit lifetime welfare benefits to less than five years.

    2. As part of the reform to the former Aid to Families with Dependent Children program, PRWORA allows states to determine how long recipients remain eligible for welfare benefits without having found employment; states may also exempt a certain percentage of their caseload from this requirement.

    3. Kathleen D. McCarthy, American Creed: Philanthropy and the Rise of Civil Society, 1700–1865 (Chicago: University of Chicago Press, 2003).

    4. Francesca Gamber, “The Public Sphere and the End of American Abolitionism, 1833–1870,” Slavery and Abolition 28 (2007): 351–368.

    5. Laurence O'Toole Jr., “American Intergovernmental Relations: An Overview,” in American Intergovernmental Relations, 4th ed., ed. Laurence J. O'Toole Jr. (Washington, DC: CQ Press, 2007).

    6. McCarthy, American Creed.

    7. Lester M. Salamon, Partners in Public Service (Baltimore: Johns Hopkins University Press, 1995).

    8. McCarthy, American Creed, 38.

    9. Thomas J. Anton, American Federalism and Public Policy: How the System Works (New York: Random House, 1989), 41.

    10. Morton Grodzins, The American System: A New View of Government in the United States, ed. Daniel J. Elazar (Chicago: Rand McNally, 1966).

    11. Marguerite G. Rosenthal, “Public or Private Children's Services? Privatization in Retrospect,” Social Service Review 74 (2000): 281–305.

    12. Salamon, Partners in Public Service.

    13. Ibid.

    14. Paul E. Peterson. The Price of Federalism. (Washington, DC: The Brookings Institution, 1995).

    15. Ibid.

    16. Vincent Ostrom, The Meaning of American Federalism (San Francisco: ICS Press, 1991), 47–48.

    17. Seymour Martin Lipset, American Exceptionalism: A Double-Edged Sword (New York: W.W. Norton & Company, 1996), 31

    18. Lipset, American Exceptionalism; Helmut K. Anheier, Nonprofit Organizations, Theory, Management, Policy (New York: Routledge, 2005).

    19. Alisha Coleman-Jensen, Mark Nord, Margaret Andrews, and Steven Carlson, Household Food Security in the United States in 2010 (Washington, DC: U.S. Dept of Agriculture, Economic Research Services, 2011).

    20. Marc Nerfin, “Neither Prince nor Merchant: Citizen—an Introduction to the Third System,” in World Economy in Transition, ed. K. Ahooja-Patel, A.G. Drabek, and Marc Nerfin (Oxford, UK: Pergamon Press, 1986).

    21. Adil Najam, “Understanding the Third Sector: Revisiting the Prince, the Merchant and the Citizen,” Nonprofit Management and Leadership 7 (1996): 203–219.

    22. Ibid., 209, emphasis in original.

    23. Stephen Goldsmith and William D. Eggers, Governing by Network: The New Shape of the Public Sector (Washington, DC: Brookings Institution Press, 2004), 6.

    24. Alfred Vernis, Maria Iglesias, Beatriz Sanz, and Angel Saz-Carranza, Nonprofit Organizations: Challenges and Collaboration, trans. M. Donadini (New York: Palgrave MacMillan, 2006).

    25. Peter Frumkin, On Being Nonprofit: A Conceptual and Policy Primer (Cambridge, MA: Harvard University Press, 2002).

    26. See Burton A. Weisbrod, The Voluntary Sector (Lexington: D.C. Heath & Company, 1977); Burton A. Weisbrod, ed., To Profit or Not to Profit: The Commercial Transformation of the Nonprofit Sector (New York: Cambridge University Press, 1998).

    27. Ibid.

    28. Dennis R. Young, “Entrepreneurship and the Behavior of Nonprofit Organizations: Elements of a Theory,” in Nonprofit Firms in a Three Sector Economy, ed. Michelle J. White (Washington, DC: Urban Institute Press, 1981).

    29. Ibid.

    30. Katherine M. O'Regan and Sharon M. Oster, “Nonprofit and For-Profit Partnerships: Rationale and Challenges of Cross-Sector Contracting,” Nonprofit and Voluntary Sector Quarterly 29 (2000): 120–140.

    31. R. Kent Weaver, Ending Welfare as We Know It (Washington, DC: Brookings Institution Press, 2000).

    32. Welfare reform was part of a broader federalism experiment during the mid-1990s often called the devolution revolution. Spearheaded by the Republican Contract with America, the point of devolution was to move program regulation, responsibility, and funding from the federal to the state level, purportedly in an effort to place policy and program decisions closer to those most affected by them. Seen by many as more of a whimper than a revolution, welfare reform and the ability for states to adjust their highway speed limits were the two most recognized results of this effort (see O'Toole 2007).

    33. Weaver, Ending Welfare.

    34. For a thorough discussion of the passage of welfare reform, see R. Kent Weaver, Ending Welfare as We Know It (Washington, DC: Brookings Institution Press, 2000).

    35. Pamela Winston, Andrew Burwick, Sheena McConnell, and Richard Roper, Privatization of Welfare Services: A Review of the Literature (Washington, DC: Mathematica Policy Research, Inc., 2002): 4.

    36. United States General Accounting Office, Welfare Reform: Interim Report on Potential Ways to Strengthen Federal Oversight of State and Local Contracting (Washington, DC: GAO-02–245, 2002).

    37. Elizabeth T. Boris, Erwin de Leon, Katie L. Roeger, and Milena Nikolova, National Study of Nonprofit-Government Contracting (Washington, DC: The Urban Institute, 2010).

    38. Ram A. Cnaan and Stephanie C. Boddie. “Charitable Choice and Faith-Based Welfare: A Call for Social Work,” Social Work 47 (2002): 224.

    39. Cnaan and Boddie, “Charitable Choice”; Carol J. De Vita and Eric C. Twombly, “Nonprofits and Federalism,” in Nonprofits and Government, 2nd ed., ed. Elizabeth T. Boris and C. Eugene Steuerle, editors (Washington, DC: Urban Institute Press, 2006); Sheila Suess Kennedy, “Privatization and Prayer: The Challenge of Charitable Choice,” American Review of Public Administration 33 (2003): 5–19; Sheila Suess Kennedy and Wolfgang Billeted, Charitable Choice at Work (Washington, DC: Georgetown University Press, 2007); J. J. DiIulio, “Getting Faith-Based Programs Right,” The Public Interest 155 (2004): 75–88.

    40. Kennedy, “Privatization and Prayer”; Kennedy and Bielefeld, Charitable Choice at Work.

    41. Arthur E. Farnsley II, “Can Faith-Based Organizations Compete?” Nonprofit and Voluntary Sector Quarterly 30 (2001): 99–111; Cnaan and Boddie, “Charitable Choice”; Kennedy, “Privatization and Prayer.”

    42. Stephen V. Monsma, “Nonprofit and Faith-Based Welfare-to-Work Programs,” Society 40 (2003): 13–18.

    43. John R. Belcher, Donald Fandetti, and Danny Cole, “Is Christian Religious Conservatism Compatible with the Liberal Social Welfare State?” Social Work 49 (2004): 274.

    44. De Vita and Twombly, “Nonprofits and Federalism.”

    45. Janet Poppendieck, Sweet Charity? Emergency Food and the End of Entitlement (New York: Viking, 1998).

    46. Kennedy and Bielefeld, Charitable Choice at Work; Michael Leo Owens and R. Drew Smith, “Congregations in Low-Income Neighborhoods and the Implications for Social Welfare Policy Research,” Nonprofit and Voluntary Sector Quarterly 34 (2005): 316–339; Steven Rathgeb Smith and Michael R. Sosin, “The Varieties of Faith-Related Agencies,” Public Administration Review 61 (2001): 651–670.

    47. Helen Rose Ebaugh, Janet S. Chafetz, and Paula Pipes. “Funding Good Works: Funding Sources of Faith-Based Social Service Coalitions,” Nonprofit and Voluntary Sector Quarterly 34 (2005): 448–472.

    48. Lisa M. Montiel and David J. Wright, Getting a Piece of the Pie: Federal Grants to Faith-Based Social Service Organizations (Albany, NY: Roundtable on Religion and Social Welfare Policy, 2006).

    49. De Vita and Twombly, “Nonprofits and Federalism”; Kennedy and Bielefeld, Charitable Choice at Work; Smith and Sosin, “Varieties”; DiIulio, “Getting Faith-Based Programs”; Rebecca Sager and Laura Susan Stephens, “Serving Up Sermons: Clients’ Reactions to Religious Elements at Congregation-run Feeding Establishments,” Nonprofit and Voluntary Sector Quarterly, 34 (2005): 297–315; Mark Chaves and William Tsitsos. “Congregations and Social Services: What They Do, How They Do It, and With Whom,” Nonprofit and Voluntary Sector Quarterly 30 (2001): 660–683.

    50. De Vita and Twombly, “Nonprofits and Federalism.”

    51. Salamon, Partners in Public Service, 21.

    52. Michael J. Austin, “The Changing Relationship between Nonprofit Organizations and Public Social Service Agencies in the Era of Welfare Reform,” Nonprofit and Voluntary Sector Quarterly 32 (2003): 97–114; David M. Van Slyke, “Agents or Stewards: Using Theory to Understand the Government-Nonprofit Social Service Contracting Relationship,” Journal of Public Administration Research and Theory 17 (2007): 157–187.

    53. Mary Bryna Sanger, The Welfare Marketplace: Privatization and Welfare Reform (Washington, DC: The Brookings Institution, 2003); Barbara Peat and Dan L. Costley, “Effective Contracting of Social Services,” Nonprofit Management & Leadership 12 (2001): 55–74.

    54. Boris et al., National Study; De Vita and Twombly, “Nonprofits and Federalism”; Austin, “The Changing Relationship”; Sanger, The Welfare Marketplace.

    55. Austin, “The Changing Relationship.”

    56. Lester M. Salamon, “The Resilient Sector,” in The State of Nonprofit America, ed. Lester M. Salamon (Washington, DC: Brookings Institution Press, 2002).

    57. Bradford H. Gray and Mark Schlesinger, “Health,” in The State of Nonprofit America, ed. Lester M. Salamon (Washington, DC: Brookings Institution Press, 2002), 76.

    58. Gray and Schlesinger, “Health.”

    59. Peter Frumkin and Alice Andre-Clark, “When Missions, Markets, and Politics Collide: Values and Strategy in the Nonprofit Human Services,” Nonprofit and Voluntary Sector Quarterly 29 (2000): Supplement:141–163.

    60. Sanger, The Welfare Marketplace.

    61. Ibid., 5.

    62. Weisbrod, To Profit or Not to Profit; Dennis R. Young. “Complementary, Supplementary, or Adversarial? A Theoretical and Historical Examination of Nonprofit-Government Relations in the United States,” in Nonprofits and Government, ed. Elizabeth T. Boris and C. Eugene Steuerle (Washington, DC: Urban Institute Press, 1999); Nicole P. Marwell and Paul-Brian McInerney, “Nonprofit/For-Profit Continuum: Theorizing the Dynamics of Mixed-Form Markets,” Nonprofit and Voluntary Sector Quarterly 34 (2005): 7–28.

    63. Weisbrod, To Profit or Not to Profit; Gray and Schlesinger, “Health;” Henry B. Hansmann, “The Role of Nonprofit Enterprise,” Yale Law Journal 89 (1980): 835–898; Dennis R. Young and Lester M. Salamon, “Commercialization, Social Ventures, and For-Profit Competition,” in The State of Nonprofit America, ed. Lester M. Salamon (Washington, DC: Brookings Institution Press, 2002).

    64. Weisbrod, To Profit or Not to Profit; Anna Haley-Lock and J. Kruzich, “Serving Workers in the Human Services,” Nonprofit and Voluntary Sector Quarterly 37 (2008): 443–467; Rein De Cooman, Sara De Gieter, Roland Pepermans, and Marc Jegers, “A Cross-Sector Comparison of Motivation-Related Concepts in For-Profit and Not-for-Profit Service Organizations,” Nonprofit and Voluntary Sector Quarterly 40 (2009): 296–317.

    65. Frank A. Sloan, “Commercialism in Nonprofit Hospitals,” in To Profit or Not to Profit: The Commercial Transformation of the Nonprofit Sector, ed. Burton A. Weisbrod (New York: Cambridge University Press, 1998).

    66. Frumkin and Andre-Clark, “When Missions.”

    67. Marwell and McInerney, “Nonprofit/For-Profit Continuum.”

    68. Gray and Schlesinger, “Health”; Lester M. Salamon, “The Resilient Sector,” in The State of Nonprofit America, ed. Lester M. Salamon (Washington, DC: Brookings Institution Press, 2002); O'Regan and Oster, “Nonprofit and For-Profit Partnerships;” Helmut K. Anheier, Nonprofit Organizations, Theory, Management, Policy (New York: Routledge, 2005).

    69. Marwell and McInerney, “Nonprofit/For-Profit Continuum.”

    70. Austin, “The Changing Relationship;” Paul C. Light, Sustaining Nonprofit Performance (Washington, DC: Brookings Institution Press, 2004).

    71. O'Regan and Sharon M. Oster, “Nonprofit and For-Profit Partnerships,” 122.

    72. William B. Werther Jr. and Evan M. Berman, Third Sector Management: The Art of Managing Nonprofit Organizations (Washington, DC: Georgetown University Press, 2001).

    73. Beth Gazeley and Jeffrey L. Brudney, “The Purpose (and Perils) of Government-Nonprofit Partnership,” Nonprofit and Voluntary Sector Quarterly 36 (2007): 389–451.

    74. Ibid.

    75. Salamon, “The Resilient Sector.”

    76. Sanger, The Welfare Marketplace.

    77. O'Regan and Sharon M. Oster, “Nonprofit and For-Profit Partnerships.”

    78. Ibid.

    79. Vernis, Iglesias, Sanz, and Saz-Carranza, “Nonprofit Organizations.”

    80. Jennifer Niemela, “Target Boosts Giving to Salvation Army,” Minneapolis / St. Paul Business Journal, December 16, 2008; http://twincities.bizjournals.com/twincities/stories/2008/12/15/daily15.html (accessed on October 30, 2009).

    81.Memphis Business Journal, “Target, Proctor & Gamble Partner to Raise Funds for St. Jude,” October 13, 2009; http://twincities.bizjournals.com/memphis/stories/2009/10/12/daily7.html (accessed October 30, 2009).

    82. Jim Miara, “Detroit: The New Paradigm,” Urban Land Magazine;http://urbanland.uli.org/Articles/2011/July/MiaraDetroit (accessed February 7, 2012).

    83. Salamon, “The Resilient Sector,” 40.

    84. R. Scott Folser, Working Better Together (Washington DC: Foundation Center, 2002).

    85. Folser, Working Better; Heerad Sabeti and the Fourth Sector Network Concept Working Group, The Emerging Fourth Sector (Washington, DC: The Aspen Institute, 2009.)

    86. Sabeti, The Emerging Fourth Sector.

    87. Cafédirect Annual Report, 2010.

    88. Cafédirect 2011 Annual Report, http://cafedirect.co.uk/wp-content/uploads/downloads/2011/05/Annual-Report-2009–2010.pdf.

    89. Sabeti, The Emerging Fourth Sector.

    90. For more information on the Third Sector Initiative and the Fourth Sector Network, see Web Resources at the end of this chapter.

    Chapter 3

    1. Panel on the Nonprofit Sector, “Principles of Good Governance and Ethical Practice: A Guide for Charities and Foundations” (Washington, DC: Independent Sector, 2007), 2.

    2. Leighann C. Neilson, “The Development of Marketing in the Canadian Museum Community, 1840–1989,” Journal of Macromarketing 23 (2003): 16–30; Thomas J. Tierney and Alan Tuck, “To Succeed, Philanthropy Needs to Be Rooted in Deep Personal Beliefs,” http://ejewishphilanthropy.com/to-succeed-philanthropy-needs-to-Be-rooted-in-deep-personal-beliefs/ (accessed February 24, 2011).

    3. Peter Frumkin, On Being Nonprofit: A Conceptual and Policy Primer (Cambridge, MA: Harvard University Press, 2002).

    4. Burton A. Weisbrod, The Voluntary Sector (Lexington: D.C. Heath & Company, 1977).

    5. Henry B. Hansmann, “The Role of Nonprofit Enterprise,” Yale Law Journal 89 (1980): 835–898.

    6. Ronald H. Coase, American Philanthropy, 2nd ed. (Chicago: University of Chicago Press, 1988).

    7. Dennis R. Young, “Complementary, Supplementary, or Adversarial? A Theoretical and Historical Examination of Nonprofit-Government Relations in the United States,” in Nonprofits and Government, ed. Elizabeth T. Boris and C. Eugene Steuerle (Washington, DC: Urban Institute Press, 1999); Mary K. Marvel and Howard P. Marvel, “Outsourcing Oversight,” Public Administration Review 67 (2007): 521–530.

    8. Lester A. Salamon, Partners in Public Service (Baltimore: Johns Hopkins University Press, 1995).

    9. Paul E. Peterson, The Price of Federalism (Washington, DC: The Brookings Institution, 1995).

    10. Jeffrey Pfeffer and Gerald R. Salancik, The External Control of Organizations (New York: Harper and Row, 1978).

    11. Kirsten A. Gr⊘nbjerg, Understanding Nonprofit Funding (San Francisco: Jossey-Bass, 1993).

    12. Karen A. Froelich, “Diversification of Revenue Strategies: Evolving Resource Dependence in Nonprofit Organizations,” Nonprofit and Voluntary Sector Quarterly 28 (1999): 246–268.

    13. Ibid.; Deborah A. Carroll and Keely Jones Stater, “Revenue Diversification in Nonprofit Organizations: Does it Lead to Financial Stability?” Journal of Public Administration Research and Theory 19 (2008): 947–966.

    14. Amanda L. Wilsker and Dennis R. Young, “How Does Program Composition Affect the Revenues of Nonprofit Organizations? Investigating a Benefits Theory of Nonprofit Finance,” Public Finance Review 38 (2010): 193–216.

    15. Frumkin, On Being Nonprofit, 2002; Dennis R. Young and Lester M. Salamon, “Commercialization, Social Ventures, and For-Profit Competition,” in The State of Nonprofit America, ed. Lester M. Salamon (Washington, DC: Brookings Institution Press, 2002).

    16. Frumkin, On Being Nonprofit, 21.

    17. Frumkin, On Being Nonprofit.

    18. Ibid.; Margaret J. Wyzominski, “Arts and Culture,” in The State of Nonprofit America, ed. Lester M. Salamon. (Washington, DC: Brookings Institution Press, 2002).

    19. Bill Weir, “Bill Gates on Using His Money to Save Lives, Fixing U.S. Schools, Reflecting on Steve Jobs,” http://abcnews.go.com/blogs/technology/2012/01/bill-gates-on-using-his-money-to-save-lives-and-fix-u-s-schools-and-steve-jobs/ (accessed January 24, 2012).

    20. Peter Dobkin Hall, The Organization of American Culture, 1700–1900: Private Institutions, Elites, and the Origins of American Nationality (New York: New York University Press, 1982); Sidney Tarrow, “‘The Very Excess of Democracy': State Building and Contentious Politics in America,” in Social Movements and American Political Institutions, ed. Anne N. Costain and Andrew S. McFarland (Lanham, MD: Rowman & Littlefield, 1998); Mark Chaves, “Religious Congregations,” in The State of Nonprofit America, ed. Lester M. Salamon (Washington, DC: Brookings Institution Press, 2002); Frumkin, On Being Nonprofit.

    21.American Civil Liberties Union of Massachusetts v. Kathleen Sebelius, Civil Action No. 09–10038–RGS, March 23, 2012, Memorandum and Order on Cross-Motions for Summary Judgment and Defendant-Intervenor's Motion to Dismiss, http://pacer.mad.uscourts.gov/dc/cgi-bin/recentops.pl?filename=stearns/pdf/aclu%20sj%20final.pdf.

    22.American Civil Liberties Union of Massachusetts v. Kathleen Sebelius, p. 6.

    23. United States Conference of Catholic Bishops (USCCB), “Consolidated Financial Statements,” December 31, 2010, and 2009, http//:www.usccb.org/about/financial-reporting/upload/Final-Consolidated-Report_07–25–2011.pdf.

    24.American Civil Liberties Union of Massachusetts v. Kathleen Sebelius.

    25. This is not a hypothetical example; while ultimately removed from the appropriations bill, this example of a questionable use of federal funds received national attention.

    26. Shannon K. Vaughan, Government-Nonprofit Relations and Policy Change: The Impact of Children's Advocacy Centers on State Policy Adoptions. (doctoral dissertation, University of Kentucky, 2003)

    27. Frank R. Baumgartner and Bryan D. Jones, Agendas and Instability in American Politics (Chicago: University of Chicago Press, 1993).

    28. Michael Cohen, James G. March, and Johan P. Olsen, “A Garbage Can Theory of Organizational Choice,” Administrative Science Quarterly 17 (1972): 1–25; John W. Kingdon, Agendas, Alternatives, and Public Policies (Boston: Little, Brown, 1984).

    29. A balance between what citizens want and what public policies provide.

    30. Baumgartner and Jones, Agendas and Instability in American Politics, 15.

    31. Edella Schlager, “A Comparison of Frameworks, Theories, and Models of Policy Processes,” in Theories of the Policy Process, ed. Paul A. Sabatier (Boulder, CO: Westview Press, 1999); James L. True, Bryan D. Jones, and Frank R. Baumgartner, “Punctuated-Equilibrium Theory: Explaining Stability and Change in American Policymaking,” in Theories of the Policy Process, ed. Paul A. Sabatier (Boulder, CO: Westview Press, 1999).

    32. Baumgarner and Jones, Agendas and Instability in American Politics, p. 25.

    33. Deborah Stone, Policy Paradox: The Art of Political Decision Making (New York: W.W. Norton, 2002).

    34. Thomas E. Nelson and Zoe M. Oaxley, “Framing Effects on Belief Importance and Opinion,” Journal of Politics 61(1999): 1040–1067; Thomas E. Nelson, Rosalie A. Clawson, and Zoe M. Oxley, “Media Framing of a Civil Liberties Case and Its Effects on Tolerance,” American Political Science Review 91 (1997): 567–584.

    35. Shannon K. Vaughan and Shelly Arsneault, “Not-for-Profit Advocacy: Challenging Policy Images and Pursuing Policy Change,” Review of Policy Research 25 (2008): 411–428.

    36. Marcia L. Godwin and Jean Reith Schroedel, “Policy Diffusion and Strategies for Promoting Policy Change,” Policy Studies Journal 28 (2000): 760–776.

    37. E. E. Schattschneider, “Intensity, Visibility, Direction and Scope,” American Political Science Review 51 (1957): 933–942.

    38. Bryan D. Jones, Reconceiving Decision-Making in Democratic Politics (Chicago: University of Chicago Press, 1994).

    39. Elaine B. Sharp, “The Dynamics of Issue Expansion: Cases from Disability Rights and Fetal Research Controversy,” Journal of Politics 56 (1994): 919–939; Mark Schneider and Paul Teske, with Michael Mintrom, Public Entrepreneurs: Agents for Change in AmericanGovernment (Princeton: Princeton University Press, 1995); Keith Boeckelman, “Issue Definition in State Economic Development Policy,” Policy Studies Journal 23 (1997): 286–99; Michael Mintrom, Policy Entrepreneurs and School Choice (Washington, DC: Georgetown University Press, 2000).

    40. Grantmaking for a Healthier California, CalWellness.org, www.calwellness.org/about_us/history_and_financial.htm.

    41. Frank O. Sotomayor, “Violence Prevention: A Long-Term Commitment to Keep Youth Safe,” The California Wellness Foundation Grantee, http://www.calwellness.org/assets/docs/grantee/grantee_fall_2011/Cover_Story.pdf (accessed Fall/Winter 2011).

    42. Gary L. Yates, Little Hoover Commission Testimony, http://www.lhc.ca.gov/lhc/prevent/YatesSept00.pdf, p. 2 (accessed September 28, 2000).

    43. Frumkin, On Being Nonprofit.

    44. Laurie Davies, “25 Years of Saving Lives,” Driven, Fall 2005, 10, http://www.madd.org/about-us/history/madd25thhistory.pdf.

    45. Quoted in Laurie Davies, “25 Years of Saving Lives,” Driven, Fall 2005, 9–17.

    46. Mothers Against Drunk Driving, www.madd.org/about-us/madd-goals.html.

    47. Baumgartner and Jones, Agendas and Instability in American Politics; Cohen, March, and Olsen, “A Garbage Can Theory of Organizational Choice”; John W. Kingdon, Agendas, Alternatives, and Public Policies; Elaine B. Sharp, The Sometime Connection: Public Opinion and Social Policy (Albany: State University of New York Press, 1999); Nikolaos Zahariadis, “Ambiguity, Time, and Multiple Streams,” in Theories of the Policy Process, ed. Paul A. Sabatier (Boulder, CO: Westview Press, 1999).

    48. Baumgartner and Jones, Agendas and Instability in American Politics 31.

    49. Brent S. Steel and John C. Pierce, “Resources and Strategies of Interest Groups and Industry Representatives Involved in Federal Forest Policy,” Social Science Journal 33 (1996): 401–420.

    50. Kim Lane Scheppele and Jack L. Walker Jr., “The Litigation Strategies of Interest Groups,” in Mobilizing Interest Groups in America, ed. Jack L. Walker Jr. (Ann Arbor: University of Michigan Press, 1991).

    51. Deborah Stone, Policy Paradox.

    52. Suzanne M. Robbins, “Interest Group Politics: Strategic Choices in Environmental Policy Implementation,” Paper presented at the Annual Meeting of the Southern Political Science Association, Atlanta, GA, November 7–9, 2001.

    53. Godwin and Schroedel, “Policy Diffusion,” 760–776.

    54. Frances Stokes Berry and William D. Berry, “Innovation and Diffusion Models in Policy Research,” in Theories of the Policy Process, 2nd ed., ed. Paul A. Sabatier (Boulder, CO: Westview Press, 2007).

    55. Mooney and Lee, “Legislating Morality,” 604.

    56. Jack Walker Jr. “The Diffusion of Innovations Among the American States,” American Political Science Review 63 (1969): 880–99.

    57. Virginia Gray, “Innovation in the States: A Diffusion Study,” American Political Science Review 67 (1973): 1174–1185.

    58. Berry and Berry, “Innovation and Diffusion Models.”

    59. Christopher Z. Mooney and Mei-Hsien Lee, “Legislating Morality in the American States: The Case of Pre-Roe Abortion Regulation Reform,” American Journal of Political Science 39 (1995): 599–627.

    Chapter 4

    1. Marion R. Fremont-Smith, Governing Nonprofit Organizations: Federal and State Law and Regulation. (Cambridge, MA: Belknap Press of Harvard University Press, 2004).

    2. Christopher Keyes and Grayson Schaffer, “Greg Mortenson and CAI Roll Out a Defense,” Outside Online, http://outside-blog.away.com/blog/2011/05/greg-mortenson-and-central-asia-institute-respond.html?utm_source=feedburner&utm_medium=feed&utm_campaign=Feed%3A+OutsideMagazineBlog+%280utside+Magazine+-+Blog%29; Roxanne Roberts and Amy Argetsinger, “Update: Jon Krakauer Slams Greg Mortenson in Digital Expose,” Reliable Source, Washington Post, http://www.washingtonpost.com/blogs/reliable-source/post/jon-krakauer-slams-greg-mortenson-in-digital-expose/2011/04/19/AFxToE6D_blog.html.

    3. Jack Siegel, “Three Cups of Tea and a Class Action Lawsuit: Drink the Tea, Dismiss the Lawsuit. Charity Governance Consulting, LLC,” http://www.charitygovernance.com/charity_governance/2011/05/three-cups-of-tea-and-a-class-action-lawsuit-drink-the-tea-dismiss-the-lawsuit.html.

    4. David Sherman, “Settlement Reached in Mortenson, Central Asia Institute Investigation,” KRTV.com, http://www.krtv.com/news/settlement-reached-in-mortenson-central-asia-institute-investigation/.

    5. Associated Press, “Charity Dropped from ‘Three Cups of Tea’ Lawsuit,” http://www.msnbc.msn.com/id/43483547/ns/us_news-giving/t/charity-dropped-three-cups-tea-lawsuit/.

    6. Theodore J. Lowi, “Four Systems of Policy, Politics, and Choice,” Public Administration Review 33 (1972): 298–310; Randall B. Ripley and Grace A. Franklin, Congress, the Bureaucracy, and Public Policy, Homewood, IL: Dorsey Press, 1980.

    7. Marion R. Fremont-Smith, Governing Nonprofit Organizations.

    8. IRS, Publication 557 Tax-Exempt Status for Your Organization. Washington, DC: Department of the Treasury, Internal Revenue Service, 2005: 17.

    9. Alan L. Feld, Rendering Unto Caesar or Electioneering for Caesar? Loss of Church Tax Exemption for Participation in Electoral Politics, 42 B.C.L. Rev. 931 (2001), http://lawdigitalcommons.bc.edu/bclr/v0142/iss4/7.

    10. Thomas B. Edsall and Hanna Rosin, “IRS Denies Christian Coalition Tax-Exempt Status,” Washington Post, http://www.washingtonpost.com/wp-srv/politics/daily/june99/christian11.htm.

    11. Prior to 2008, organizations with more than $25,000 in annual gross receipts were required to file the Form 990 or Form 990-Z; organizations with less than $25,000 in annual revenues had no reporting requirements.

    12. All private foundations, regardless of budget size or activity during the fiscal year, must file an annual information return, the Form 990-PF.

    13. IRS Exempt Organizations, Preparing to File the New Form 990. An online mini course, http://www.stayexempt.org/Mini-Courses/Preparing_to_File_Form_990/Preparing_to_File_Form_990.aspx.

    14. Evelyn Brody and Joseph J. Cordes, “The Unrelated Business Income Tax: All Bark and No Bite?” Emerging Issues in Philanthropy (Washington, DC: The Urban Institute, 2001); Marion R. Fremont-Smith, Governing Nonprofit Organizations.

    15. IRS, Publication 557 Tax-Exempt Status for Your Organization, Washington, DC: Department of the Treasury, Internal Revenue Service, 2005: 9.

    16. Nicholas Cafardi and Jaclyn Fabean Cherry, Understanding Nonprofit and Tax-Exempt Organizations (Newark, NJ: LexisNexis, 2006).

    17. Bruce R. Hopkins, 650 Essential Nonprofit Law Questions Answered (Hoboken, NJ: John Wiley & Sons, 2005).

    18. Henry B. Hansmann, “The Role of Nonprofit Enterprise,” Yale Law Journal 89 (1980): 835–898.

    19. Tax-exempt funds or organizations other than public charities such as colleges and universities, and medical savings accounts, as well as Individual Retirement Accounts and other pension plans are also subject to the UBIT. Data are available from the IRS Tax Stats website, http://www.irs.gov/taxstats/charitablestats/article/0,,id=97210,00.html.

    20. The percent reporting is derived from the number of 2008 returns for 501(c)(3) organizations that were subject to the UBIT divided by the total number of Form 990 returns filed by 501(c)(3) organizations in 2008.

    21. Evelyn Brody and Joseph J. Cordes, “The Unrelated Business Income Tax;” Marion R. Fremont-Smith, Governing Nonprofit Organizations.

    22. Evelyn Brody and Joseph Cordes, “The Unrelated Business Income Tax,” p.1.

    23. David S. Karp, “Taxing Issues: Reexamining the Regulation of Issue Advocacy by Tax-Exempt Organizations Through the Internal Revenue Code,” New York University Law Review (77 N.Y.U.L. Rev. 1805, 2002).

    24. IRS, “Exempt Function—Political Organization,” http://www.irs.gov/charities/political/article/0,,id=175345,00.html.

    25. The reporting threshold in place at that time.

    26. David S. Karp, “Taxing Issues.”

    27. More information on tax-exempt political organizations and their filing/disclosure requirements are available in IRS Publication 557.

    28. CLPI (Center for Lobbying in the Public Interest), Lobbying and Advocacy: Major Issues, Myths Defined, http://www.clpi.org/the-law; Bob Smucker, The Nonprofit Lobbying Guide, 2nd ed. (Independent Sector: Washington, DC, 1999); Stephanie Geller and Lester M. Salamon, “Nonprofit Advocacy: What Do We Know? Center for Civil Society Studies Working Paper,” No. 22, (Baltimore, MD: Johns Hopkins University Institute for Policy Studies, 2007).

    29. Dennis McIlnay, “Philanthropy at 50: Four Moments in Time,” Foundation News and Commentary 39, 5 (September/October 1998), http://www.foundationnews.org/CME/article.cfm?ID=1053; Gary N. Scrivner, “100 Years of Tax Policy Changes Affecting Charitable Organizations,” in The Nonprofit Organization: Essential Readings, eds. Gies, David L., J. Steven Ott, and Jay M. Shafritz(Belmont, CA: Wadsworth, Inc., 1990).

    30. Waldemar A. Nielsen, Golden Donors: A New Anatomy of the Great Foundations (New Brunswick, NJ: Transaction Publishers, 2002), 255–264; Dennis McIlnay, “Philanthropy at 50.”

    31. Waldemar A. Nielsen, Golden Donors, p. 23.

    32. Ibid.

    33. Dennis McIlnay, “Philanthropy at 50,” p. 3.

    34. Peter Frumkin, “The Ironies of Foundation Regulation,” Chronicle of Philanthropy 16 (2004): 31–33; Waldemar A. Nielsen, Golden Donors; Dennis McIlnay, “Philanthropy at 50”; John G. Simon, “The Regulation of American Foundations: Looking Backward at the Tax Reform Act of 1969,” Voluntas 6 (1995): 243–254; Gary N. Scrivner et al. “100 Years of Tax Policy Changes”; Gary D. Bass, David F. Arons, Kay Guinane, and Matthew F. Carter, Seen but not Heard, Strengthening Nonprofit Advocacy (Washington, DC: The Aspen Institute, 2007).

    35. Dennis McIlnay, “Philanthropy at 50,” p.4.

    36. Dennis McIlnay, “Philanthropy at 50.”

    37. Francie Ostrower and Marla J. Bobowick, Nonprofit Governance and the Sarbanes-Oxley Act, http://www.boardsource.org/dl.asp?document_id=473, p.4.

    38. Ibid.

    39. Peggy M. Jackson and Toni E. Fogarty, Sarbanes-Oxley for Nonprofits: A Guide to Gaining the Competitive Advantage (Hoboken, NJ: John Wiley and Sons, 2005).

    40. Francie Ostrower and Marla J. Bobowick, Nonprofit Governance and the Sarbanes-Oxley Act.

    41. Ibid; Francie Ostrower, Nonprofit Governance in the United States: Findings on Performance and Accountability from the First National Representative Study (Washington, DC: The Urban Institute, 2007).

    42. Katie L. Roeger, Amy Blackwood, and Sarah L. Pettijohn, The Nonprofit Sector in Brief: Public Charities, Giving, and Volunteering, 2011 (Washington, DC: The Urban Institute, 2011).

    43. As discussed previously, imposition of the new e-postcard filing requirement makes more data on small and defunct nonprofits available.

    44. Pension Protection Act (PPA), Public Law 109–280, http://www.gpo.gov/fdsys/pkg/PLAW-109pub1280/pdf/PLAW-109pub1280.pdf.

    45. IRS, IRS Identifies Organizations That Have Lost Tax-Exempt Status; Announces Special Steps to Help Revoked Organizations, http://www.irs.gov/newsroom/article/0,,id=240239,00.html?portlet=7; IRS, Pension Protection Act of 2006 Revises EO Tax Rules, www.irs.gov/charities/article/0,,id=161145,00.html; Foundation for the Carolinas (FFTC), New Charitable Giving Incentives & Exempt Organization Reforms: Pension Protection Act of 2006, http://www.fftc.org/NetCommunity/Document.Doc?id=102.

    46. More information on the work of the Panel, as well as downloadable versions of their publications, are available through their website at www.nonprofitpanel.org.

    47. Katie L. Roeger, Amy Blackwood, and Sarah L. Pettijohn, The Nonprofit Sector in Brief: Public Charities, Giving, and Volunteering, 2011 (Washington, DC: The Urban Institute, 2011).

    48. Ofer Lion, “California Loosens its Geographically-Based Restriction on Property Tax Exemptions for Nonprofits,” Lexis-Nexis, http://www.martindale.com/taxation-law/article_Mitchell-Silberberg-Knupp-LLP_1390358.htm.

    49. Stephanie Strom, “California Scrutinizes Nonprofits, Sometimes Ending a Tax Exemption,” New York Times, www.nytimes.com/2011/08/15/business/california-scrutinizes-property-tax-exemption-of-nonprofits.html?pagewanted=all.

    50. Lion, “California Loosens Restriction on Property Tax Exemptions,” 2011.

    51. U.S. Department of the Treasury, Office of Foreign Assets Control, “Terrorism: What You Need to Know about U.S. Sanctions,” http://www.treasury.gov/resource-center/sanctions/Programs/Documents/terror.pdf.

    52. U.S. Department of the Treasury, “Introduction to Treasury's Updated Anti-Terrorist Financing Guidelines,” http://www.treasury.gov/resource-center/terrorist-illicit-finance/Pages/protecting-charities-intro.aspx.

    53. International Community Foundation, “The Complexities of International Giving,” http://www.icfdn.org/forprofesionaladvisors/thecomplexitiesofinternationalgiving.php.

    54. Evelyn Brody, “The Legal Framework for Nonprofit Organizations,” in The Nonprofit Sector: A Research Handbook, 2nd ed., ed. Walter W. Powell and Richard Steinberg (New Haven, CT: Yale University Press, 2006), 243–266; Independent Sector, Obedience to the Unenforceable: Ethics and the Nation's Voluntary and Philanthropic Community, (Washington, DC: Independent Sector, 2002), http://www.independentsector.org/uploads/Accountability_Documents/obedience_to_unenforceable.pdf.

    55. Marion R. Fremont-Smith, Governing Nonprofit Organizations.

    56. Woods Bowman and Marion R. Fremont-Smith, “Nonprofits and State and Local Governments,” in Nonprofits and Government, 2nd ed., ed. by Elizabeth T. Boris and C. Eugene Steuerle, (Washington, DC: Urban Institute Press, 2006).

    57. Peter Swords, “Did the Filer Engage in Any Self-Dealing or Excess Benefit Transactions during the Year?” How to Read the New Form 990, Nonprofit Coordinating Committee of New York, http://www.npccny.org/new990/Chapter_8.pdf; Peter Swords, “How to Read the IRS Form 990 & Find Out What it Means,” Nonprofit Coordinating Committee of New York, http://www.npccny.org/Form_990/990.htm.

    58. Community foundations are defined and discussed in Chapter 9.

    59. Foundation Center, Change in Community Foundation Giving and Assets, 1981 to 2008, http://foundationcenter.org/findfunders/statistics/pdf/02_found_growth/2008/00_08.pdf; Foundation Center, Key Facts on Community Foundations, Foundation Center, http://foundationcenter.org/gainknowledge/research/pdf/keyfacts_comm2011.pdf.

    60. Lawrence M. Friedman, Dead Hands: A Social History of Wills, Trusts, and Inheritance Law (Stanford, CA: Stanford Law Books of Stanford University Press, 2009), 140–170; Waldemar A. Nielsen, Golden Donors.

    61. Lawrence M. Friedman, Dead Hands, 153.

    62. Lawrence M. Friedman, Dead Hands; Evelyn Brody, “Accountability and the Public Trust,” in The State of Nonprofit America, ed. Lester M. Salamon (Washington, DC: Brookings Institution Press, 2002), 471–498; Waldemar A. Nielsen, Golden Donors.

    63. Nielsen, Golden Donors: A New Anatomy of the Great Foundations. (New Brunswick, NJ: Transaction Publishers, 2002), 255–264; Lawrence M. Friedman, Dead Hands: A Social History of Wills, Trusts, and Inheritance Law (Stanford, CA: Stanford Law Books of Stanford University Press, 2009), 140–170.

    64. Nielsen, Golden Donors, 259.

    65. Friedman, Dead Hands, 159–160; John G. Simon, “American Philanthropy and the Buck Trust,” Faculty Scholarship Series, Paper 1940, last modified 1987, http://digitalcommons.law.yale.edu/fss_papers/1940.

    66. San Francisco Foundation: Independent Auditors’ Report, Consolidated Financial Statements, and Supplementary Information, http://www.sff.org/about/documents-about/TSSF%20Audited%20Financials%20FYE%20June%2030%202011.pdf.

    67. “Marin Community Foundation Combined Financial Statements for the Year Ended June 30, 2010,” http://www.marincf.org/resource-library#annual_report_documents.

    68. Richard Halstead, “Buck Trust Beginnings,” Marin Independent Journal, http://www.marinij.com/ci_7614326?source=pkg.

    69. “MCF Financials, June 30, 2010.”

    70. “MCF Financials, June 30, 2010.”

    71. “All Grants Made by MCF in FY 2010,” http://www.marincf.org/resource-library#annual_report_documents.

    72. MSFP (Multi-State Filer Project), “Which States Require Registration of Charitable Soliciting Organizations and Accept the URS?” and “Which States Require Registration of Charitable Soliciting Organizations and Do Not Accept the URS?” http://www.multistatefiling.org; Renee A. Irvin, “State Regulation of Nonprofit Organizations: Accountability Regardless of Outcome,” Nonprofit and Voluntary Sector Quarterly 34 (2005): 161–178.

    73. Detailed information on the URS and the Multi-State Filer Project is available at www.multistatefiling.org.

    74. Renee A. Irvin, “State Regulation of Nonprofit Organizations: Accountability Regardless of Outcome,” Nonprofit and Voluntary Sector Quarterly 34 (2005): 161–178.

    75. Irvin (2005) notes that these states—Delaware, Idaho, Montana, Nebraska, Nevada, Wyoming—are predominantly western states with smaller populations; it is possible that they simply do not have an environment that is attractive to nonprofits likely to engage in fraud and abuse. She therefore cautions against drawing generalizeable conclusions from the data.

    76. Kennard T. Wing, Katie L. Roeger, and Thomas H. Pollak, The Nonprofit Sector in Brief: Public Charities, Giving, and Volunteering, 2010 (Washington, DC: The Urban Institute, 2010).

    77. Lester A. Salamon, Partners in Public Service (Baltimore: Johns Hopkins University Press, 1995).

    78. Lawrence M. Friedman, Dead Hands; Woods Bowman and Marion R. Fremont-Smith, “Nonprofits and State and Local Governments.”

    79.Smithers v. St. Luke's–Roosevelt Hospital Center—a New York case regarding a $10 million bequest to the hospital for a center to treat alcoholism—is a notable exception. The court allowed Adele Smithers, the donor's widow and administrator of his estate, standing to sue when the hospital did not use the funds to her satisfaction. It was likely her position as administrator of the estate in combination with her status as the donor's widow that led the court to allow her lawsuit (Friedman, 2009).

    80. Oregon Revised Statutes (ORS), “Chapter 128.710 Enforcement Jurisdiction of Court,” http://www.leg.state.or.us/ors/128.html.

    81. Lawrence M. Friedman, Dead Hands; Panel on the Nonprofit Sector, Strengthening Transparency Governance Accountability of Charitable Organizations: A Supplement to the Final Report to Congress and the Nonprofit Sector, (Washington, DC: Independent Sector, 2006).

    82. Ibid.

    83. Alan J. Abramson and Rachel McCarthy, “Infrastructure Organizations,” in The State of Nonprofit America, ed. Lester M. Salamon, 331–354 (Washington, DC: Brookings Institution Press, 2002).

    84. Marion R. Fremont-Smith, Governing Nonprofit Organizations.

    85. NCNA-NHSA, Rating the Raters: An Assessment of Organizations and Publications That Rate/Rank Charitable Nonprofit Organizations (Washington, DC: National Council of Nonprofit Associations and the National Human Services Assembly, 2005).

    86. Ibid., 5.

    87. Nancy Chandler, ed., Best Practices for Establishing a Children's Advocacy Center Program, 3rd ed. (Washington, DC: National Children's Alliance, 2000).

    88. Marion R. Fremont-Smith, Governing Nonprofit Organizations.

    Chapter 5

    1. Peter Drucker, Managing the Nonprofit Organization (New York: HarperCollins, 2005).

    2. Charles T. Goodsell, Mission Mystique (Washington DC: CQ Press, 2010), 15.

    3. Herrington J. Bryce, Financial and Strategic Management of Nonprofit Organizations, 3rd ed. (San Francisco: Jossey-Bass, 2000).

    4. Berit Lakey, George Lakey, Rod Napier, and Janice Robinson, Grassroots and Nonprofit Leadership: A Guide for Organizations in Changing Times (Philadelphia: New Society 1995), 107.

    5. Barry Dym and Harry Hutson, Leadership in Nonprofit Organizations (Thousand Oaks, CA: Sage, 2005), 104.

    6. Edgar H. Schein, “The Concept of Organizational Culture: Why Bother?” in Classics of Organization Theory, 7th ed., ed. Jay M. Shafritz, J. Steven Ott, and Yong Suk Jang (Boston: Wadsworth Cengage Learning, 2011), 352.

    7. “History: Origins and Early Outings,” http://www.sierraclub.org/history/origins/.

    8. John Muir, “American Forests,” Atlantic Monthly, 80 (1897): 150.

    9. Goodsell, 2010.

    10. Richard T. Ingram, Ten Basic Responsibilities of Nonprofit Boards, 2nd ed. (Washington, DC: BoardSource, 2009); Michael J. Worth, Nonprofit Management: Principles and Practice (Thousand Oaks: Sage, 2008); Thomas P. Holland and Roger A. Ritvo, Nonprofit Organizations, Principles and Practices (New York: Columbia University Press, 2008); BoardSource, The Nonprofit Board Answer Book: A Practical Guide for Board Members and Chief Executives (San Francisco: Jossey-Bass, 2007).

    11. Ingram, Ten Basic Responsibilities, 64.

    12. Ellen Condliffe Lagemann, The Politics of Knowledge: The Carnegie Corporation, Philanthropy, and Public Policy (Middletown, CT: Weslyan University Press, 1989), 3.

    13. Emmett D. Carson, “On Foundations and Public Policy,” in Power in Policy, A Funder's Guide to Advocacy and Civic Participation, ed. David F. Arons (Saint Paul, MN: Fieldstone Alliance, 2007), 14.

    14. Lagemann, Politics of Knowledge, 261.

    15.http://carnegie.org/about-us/mission-and-vision

    16. Burton A. Weisbrod, ed., To Profit or Not to Profit: The Commercial Transformation of the Nonprofit Sector (New York: Cambridge University Press, 1998).

    17. Mark H. Moore, “Managing for Value: Organizational Strategy in For-Profit, Nonprofit, and Governmental Organizations,” Nonprofit and Voluntary Sector Quarterly 29 (2000):183–204.

    18. Weisbrod, Managing for Value, 290.

    19. Marshall B. Jones, “The Multiple Sources of Mission Drift,” Nonprofit and Voluntary Sector Quarterly 36 (2007): 299–307; Peter C. Brinckerhoff, Mission Based Marketing: Positioning Your Not-for-Profit in an Increasingly Competitive World, 2nd ed. (Hoboken, NJ: John Wiley & Sons, 2003).

    20. Brinckerhoff, Mission Based, 33.

    21. Peter Drucker, Managing the Nonprofit Organization; Ingram, Ten Basic Responsibilities.

    22. Karl N. Stauber, “Mission-Driven Philanthropy: What Do We Want to Accomplish and How Do We Do It?” Nonprofit and Voluntary Sector Quarterly 30 (2001): 393–399.

    23. Ibid, 394.

    24. Northwest Area Foundation, 2009, http://www.nwaf.org/Content/Mission(accessed on November 20, 2009).

    25. Frances Westley, Brenda Zimmerman, and Michael Quinn Patton, Getting to Maybe. How the World is Changed (Canada: Random House Canada, 2006), 196.

    26. Samantha L. Durst and Charldean Newell, “The Who, Why, and How of Reinvention in Nonprofit Organizations,” Nonprofit Management and Leadership, 11, 2001; Nancy Winemiller Basinger and Jessica Romine Peterson, “Where You Stand Depends on Where You Sit,” Nonprofit Management and Leadership, 19, 2008; Sharon Oster, Strategic Management for Nonprofit Organizations Theory and Cases (New York: Oxford University Press, 1995).

    27. Drucker, Managing the Nonprofit.

    28. David M. Oshinsky, Polio: An American Story (New York: Oxford University Press, 2005).

    29. Jeffrey Kluger, Splendid Solution: Jonas Salk and the Conquest of Polio (New York: G.P. Putnam's Sons, 2004).

    30. Ibid.

    31. Oshinsky, Polio, 53.

    32. Ibid, 189.

    33. Ibid.

    34. “A History of the March of Dimes,” http://www.marchofdimes.com/mission/history_indepth.html.

    35. Robert B. Denhardt, The Pursuit of Significance: Strategies for Managerial Success in Public Organizations (New York: Waveland Press, 2000); Robert E. McDonald, “An Investigation of Innovation in Nonprofit Organizations: The Role of Organizational Mission,” Nonprofit and Voluntary Sector Quarterly 36 (2007): 256–281; E. B. Knauft, Renee A. Berger, and Sandra T. Gray, Profiles of Excellence: Achieving Success in the Nonprofit Sector, Jossey Bass Nonprofit & Public Management Series (San Francisco: Jossey-Bass, 1991).

    36. Oster, Strategic Management; William A. Brown and Carlton F. Yoshioka, “Mission Attachment and Satisfaction as Factors in Employee Retention,” Nonprofit Management & Leadership 14 (2003): 5–18; Seok Eun Kim and Jung Wook Lee, “Is Mission Attachment an Effective Management Tool for Employee Retention?” Review of Public Personnel Administration 27 (2007): 227–248.

    37. Brown and Yoshioka, Mission Attachment; Kim and Lee, Is Mission Attachment.

    38. Holland and Ritvo, Nonprofit Organizations, 128.

    39. Worth, Nonprofit Management, 171.

    40. Holland and Ritvo, Nonprofit Organizations; Worth, Nonprofit Management.

    41. Worth, Nonprofit Management; and Helmut K. Anheier, Nonprofit Organizations, Theory, Management, Policy (New York: Routledge, 2005).

    42. William B. Werther Jr. and Evan M. Berman, Third Sector Management, The Art of Managing Nonprofit Organizations (Washington, DC: Georgetown University Press, 2001), 8.

    43. Connie Bresnahan, “The Canadian Spirit of John Muir,” 1996 John Muir Conference, www.sierraclub.org/john_muir_exhibit/uop_conference_1996/bresnahan.aspx.

    44. National Historic Sites in the Mountain National Parks, www.pc.gc.ca/docs/v-g/pm-mp/lhn-nhs/phn-pns/harkin_e.asp.

    45. Steven Cohen and William Eimicke, Tools for Innovators (San Francisco: Jossey-Bass, 1998), 16.

    46. Ingram, Ten Basic Responsibilities, 33.

    47. Michael Allison and Jude Kaye, Strategic Planning for Nonprofit Organizations (San Francisco: Jossey-Bass, 2005).

    48. Jeanne Bell, “Strategy and Planning: Turning a Dream into Reality,” in Nonprofit Management 101, ed. Darian Rodriguez Heyman (San Francisco: Jossey-Bass, 2011).

    49. Kevin P. Kearns, “From Comparative Advantage to Damage Control: Clarifying Strategic Issues Using SWOT Analysis,” Nonprofit Management and Leadership 3 (1992): 11.

    50. Bell, Strategy and Planning.

    51. Kevin P. Kearns, “From Comparative Advantage”; Chartered Management Institute, Performing a SWOT Analysis, Entrepreneur (online), 2001.

    52. Tennessee Arts Commission, “Tennessee Arts Organizations Receive Grants from the National Endowment for the Arts, 2009,” http://www.tn.gov/arts/news_releases/2009_release_9.html.

    53. Peter Frumkin and Alice Andre-Clark, “When Missions, Markets, and Politics Collide: Values and Strategy in the Nonprofit Human Services,” Nonprofit and Voluntary Sector Quarterly 29 (2000): 160.

    54. Harry Hatry, Therese van Houten, Margaret C. Plantz, and Martha Taylor Greenway, Measuring Program Outcomes: A Practical Approach (Alexandria, VA: United Way, 1996), xv.

    55. Allison and Kaye, Strategic Planning for Nonprofit Organizations.

    56. Brigette Rouson, “Business Planning for Nonprofits: Why, When—and How it Compares to Strategic Planning,” Enhance: The Newsletter of the Alliance for Nonprofit Management 2 (2005): 3.

    57. Bryce, Financial and Strategic.

    Chapter 6

    1. The information provided in this chapter should not be taken as legal advice; always consult an authority well versed in the tax law with specific questions about your organization.

    2. Reid, Elizabeth J. “Advocacy and the Challenges It Presents for Nonprofits,” in Nonprofits & Government, 2nd ed., ed. Elizabeth T. Boris and C. Eugene Steuerle, Washington, DC: Urban Institute Press, 343–372.

    3. Stephanie Geller and Lester M. Salamon, “Nonprofit Advocacy: What Do We Know?” Center for Civil Society Studies Working Paper No. 22 (Baltimore, MD: Johns Hopkins University Institute for Policy Studies, 2007), 3

    4. Elizabeth J. Reid, “Advocacy and the Challenges It Presents for Nonprofits,” in Nonprofits & Government, 2nd ed., ed. Elizabeth T. Boris and C. Eugene Steuerle, (Washington, DC: Urban Institute Press, 2006), 343–372; Hillel Schmid, Michal Bar, and Ronit Nirel, “Advocacy Activities in Nonprofit Human Service Organizations: Implications for Policy,” Nonprofit and Voluntary Sector Quarterly 37, 4 (2008): 581–602.

    5. Jeffrey M. Berry, A Voice for Nonprofits, with David F. Arons (Washington, DC: Brookings Institution Press, 2005).

    6. Ibid.

    7. Ibid; Gary D. Bass, David F. Arons, Kay Guinane, and Matthew F. Carter, Seen but not Heard: Strengthening Nonprofit Advocacy (Washington, DC: Aspen Institute, 2007).

    8. Karen M. Padget, “The Big Chill: Foundations and Political Passion,” American Prospect 44 (1999); Bass et al., Seen but not Heard.

    9. Berry, A Voice; Padget, “The Big Chill”; Bass et al., Seen but not Heard.

    10. Padget, “The Big Chill”; Bass et al., Seen but not Heard.

    11. Bass et al., Seen but not Heard 70.

    12.http://www.clpi.org.

    13. David F. Arons, Abby Levine, and Kelly Shipp Simone, “Advocacy Language” in Power in Policy, A Funder's Guide to Advocacy and Civic Participation, ed. David F. Arons, (Saint Paul, MN: Fieldstone Alliance, 2007), 62.

    14. Arons, Levine, and Simone, “Advocacy Language.”

    15. Reid, “Advocacy and the Challenges.”

    16. Christopher Gergen, “Volume Up in Charity Advocacy,” Washington Times, Dec. 2, 2009; http://www.washingtontimes.com/news/2009/dec/02/volume-up-in-charity-advocacy/.

    17. Lester M. Salamon, The Resilient Sector (Washington, DC: Brookings Institution Press, 2003), 72.

    18. Elizabeth T. Boris and Jeff Krehely, “Civic Participation and Advocacy,” in The State of Nonprofit America, ed. Lester M. Salamon (Washington, DC: Brookings Institution Press, 2002).

    19. Ibid., 300.

    20. David F. Suarez, “Nonprofit Advocacy and Civic Engagement on the Internet,” Administration & Society 41 (2009).

    21. Lester M. Salamon and Stephanie Lessans Geller, “Nonprofit America: A Force for Democracy?” Center for Civil Society Studies Listening Post Project, Communiqué No. 9 (Baltimore, MD: Johns Hopkins University Institute for Policy Studies, 2008).

    22. Salamon and Geller, “Nonprofit America”; Geller and Salamon, “Nonprofit Advocacy.”

    23. Berry, A Voice.

    24. Reid, “Advocacy and the Challenges.”

    25. Peter Frumkin, On Being Nonprofit: A Conceptual and Policy Primer (Cambridge, MA: Harvard University Press, 2002), 53

    26. Peter Frumkin, On Being Nonprofit.

    27. Eric Werker and Faisal Z. Ahmed, “What Do Nongovernmental Organizations Do?” Journal of Economic Perspectives 22 (2008): 73–92. We use Werker and Ahmed's numbers because they have limited their data to organizations that would be considered nonprofits/charities in the U.S. but which operate internationally. Other data collection methods have indicated far larger numbers of NGOs because they include far more organizational types in their numbers. For example, according to the Union of International Associations, in 2010 there were more than 65,000 civil society organizations in operation internationally; however, that number is skewed by inclusion of professional organizations, recreational clubs, and intergovernmental organizations (www.uia.be/yearbook).

    28. Ted Danson, “American Oceans Campaign (AOC),” Congressional Digest 87 (2003): 208–210.

    29. Ibid.

    30. Werker and Ahmed, “What Do Nongovernmental Organizations Do?”

    31. Salamon and Geller, “Nonprofit America.”

    32. Ibid., 6.

    33. Gary D. Bass, “Advocacy Is Not a Dirty Word.” Chronicle of Philanthropy 20 (2007), 45.

    34. Jill Nicholson-Crotty, “Politics, Policy, and the Motivations for Advocacy in Nonprofit Reproductive Health and Family Planning Providers,” Nonprofit and Voluntary Sector Quarterly 36 (2007): 5–21; Salamon and Geller, “Nonprofit America”; Bass, “Advocacy Is Not.”

    35. Jeffrey M. Berry, The New Liberalism (Washington, DC: Brookings Institution Press, 1999); Berry, A Voice.

    36. NAMI, 2011.

    37. CLPI (Center for Lobbying in the Public Interest), Make a Difference for Your Cause (Washington, DC: Center for Lobbying in the Public Interest, 2006), 13.

    38. See Michael O'Neill, Nonprofit Nation: A New Look at the Third America (San Francisco: Jossey-Bass, 2002); Frumkin, On Being Nonprofit; Boris and Krehely, “Civic Participation”; Kathleen D. McCarthy, American Creed: Philanthropy and the Rise of Civil Society 1700–1865 (Chicago: University of Chicago Press, 2003); Reid, Elizabeth J. “Advocacy and the Challenges”; Pat Libby, The Lobbying Strategy Handbook: 10 Steps to Advancing Any Cause Effectively (Thousand Oaks, CA: Sage Publications, 2012).

    39. AARP, Divided We Fail, www.aarp.org/issues/dividedwefail/about_us/.

    40. “President Obama Holds a Tele-Townhall Meeting on Health Care with AARP Members,” Washington Post, July 28, 2009, www.washingtonpost.com/wpdyn/content/article/2009/07/28/AR2009072801444.html.

    41. Julie Hirschfeld Davis, “The Influence Game: Labor and Business, Joined in Health Care Cause, Now at Odds on Specifics,” Real Clear Politics, February 16, 2009, www.realclearpolitics.com/news/ap/politics/2009/Feb/16/the_influence_game__coalition_rises__then_stalls.html.

    42. “Thousands Quit AARP Over Health Reform,” August 18, 2009, www.cbsnews.com/2100–18563_162–5247916.html.

    43. Bennett Roth, “GOP Probe of AARP Could Ensnare Other Nonprofits,” Roll Call, April 1, 2011, www.rollcall.com/news/gop_probe_of_aarp_could_ensnare_other_nonprofits-204534–1.html.

    44. Peter Overby, “Republicans Challenge AARP's Tax-Exempt Status,” April 1, 2011, www.npr.org/2011/04/01/135047886/aarp-comes-under-fire-by-republicans.

    45. Bruce R. Hopkins, “The Legal Aspects of Government Affairs and Lobbying,” in The Legislative Labyrinth: A Map for Not-for-Profits, ed. Walter P. Pidgeon Jr. (New York, NY: John Wiley & Sons, 2001).

    46. Berry, A Voice; CLPI, Make a Difference; Bass et al., Seen but not Heard.

    47. Bass et al., Seen but not Heard; Salamon and Geller, “Nonprofit America.”

    48. Note that an organization receiving government funds may, in fact, engage in lobbying so long as that lobbying is not paid for with government funds.

    49. Salamon and Geller, “Nonprofit America.”

    50. Berry, A Voice.

    51. CLPI, Make a Difference.

    52. Salamon and Geller, “Nonprofit America.”

    53. Hopkins, The Legal Aspects, 132.

    54. Hopkins, The Legal Aspects.

    55. Berry, A Voice, 53

    56.Slee v. Commissioner, 42 F.2d 184 (2d Cir. 1930).

    57. Boris and Krehely, “Civic Participation.”

    58. Independent Sector, “IRS Halts Targeted Audits of Charities That Lobby,” 2003, http://www.independentsector.org/programs/gr/501h.html.

    59. Bob Smucker, The Nonprofit Lobbying Guide, 2nd ed. (Washington, DC: Independent Sector, 1999).

    60. Smucker, The Nonprofit Lobbying Guide; Berry, A Voice; CLPI, Make a Difference; Libby, The Lobbying Strategy.

    61. Marion R. Fremont-Smith, Governing Nonprofit Organizations: Federal and State Law and Regulation (Cambridge, MA: Belknap Press of Harvard University Press, 2004).

    62. Larry Ottinger, “Bringing Nonprofit Advocacy Rules and Culture into the 21st Century,” Responsive Philanthropy, Winter 2010/2011: 9–11.

    63. Clark, Charles S., “Regulating Nonprofits,” CQ Researcher 7 (December 1997): 1129–1152; Fremont-Smith, Governing Nonprofit Organizations; Salamon and Geller, “Nonprofit America.”

    64. Fremont-Smith, Governing Nonprofit Organizations.

    65. Ibid.

    66. Alliance for Justice, “Frequently Asked Questions on Citizens United v. Federal Elections Commission,” http://www.afj.org/connect-with-the-issues/citizens_united_faq.pdf.

    67. The limits are 30 days before a primary and 60 days before a general election.

    68. John Chwat, “The Use of Outside Legislative Consultants: When and How to Hire a Lobbyist,” in The Legislative Labyrinth: A Map for Not-for-Profits, ed. Walter P. Pidgeon Jr. (New York: John Wiley & Sons, 2001).

    69. Ibid.

    70. David C. Hammack, “The Statute of Charitable Uses, 1601,” in Making the Nonprofit Sector in the United States, ed. David C. Hammack (Bloomington: Indiana University Press, 1998); Bass et al., Seen but not Heard.

    71. Lloyd H. Mayer, “The Legal Rules for Public Policy and Civic Impact by Foundations,” in Power in Policy, A Funder's Guide to Advocacy and Civic Participation, ed. by David F. Arons. (Saint Paul, MN: Fieldstone Alliance, 2007).

    72. Boris and Krehely, “Civic Participation.”

    73. Foundation Center, “Distribution of Foundation Grants by Subject Categories, circa 2010,” http://foundationcenter.org/findfunders/statistics/pdf/04_fund_sub/2010/10_10.pdf. Because of the nature of the recordkeeping, it is difficult to assess exactly how much money is spent on policy activity by philanthropic foundations; see Bass et al., Seen but not Heard.

    74. Emmett D. Carson, “On Foundations and Public Policy: Why the Words Don't Match the Behavior,” in Power in Policy: A Funder's Guide to Advocacy and Civic Participation, ed. David F. Arons (Saint Paul, MN: Fieldstone Alliance, 2007).

    75. Aaron Dorfman, “Bang for the Buck: Why Grantmakers Should Provide More Funding for Policy Advocacy and Community Organizing.” Responsive Philanthropy 1 (2008): 2–5.

    76. Emmett D. Carson, “On Foundations and Public Policy,” 14.

    77. David F. Arons, editor, Power in Policy, A Funder's Guide to Advocacy and Civic Participation (Saint Paul, MN: Fieldstone Alliance, 2007).

    78. Melissa Johnson, “Making Progress Toward Increasing Funding for Advocacy, Community Organizing and Civic Engagement,” Responsive Philanthropy 2 (2009): 5–7; Arons, Levine, and Simone, “Advocacy Language.”

    79. Lisa Ranghelli and Julia Chang, Strengthening Democracy, Increasing Opportunities: Impacts of Advocacy, Organizing and Civic Engagement in North Carolina (Washington, DC: National Committee for Responsive Philanthropy, 2009).

    80. David Cohen, “Being a Public Interest Lobbyist Is Something to Write Home About,” in The Nonprofit Lobbying Guide, 2nd ed.

    Chapter 7

    1. Ronald R. Sims, “Restoring Ethics Consciousness to Organizations and the Workplace: Every Contemporary Leader's Challenge,” in Leadership: Succeeding in the Private, Public, and Not-for-Profit Sectors, ed. Ronald R. Sims and Scott A. Quatro (Armonk, NY: M.E. Sharpe, 2005), 300.

    2. Ruth Ann Strickland and Shannon K. Vaughan, “The Hierarchy of Ethical Values in Nonprofit Organizations: A Framework for an Ethical, Self-Actualized Organizational Culture,” Public Integrity 10 (2008): 233–251; James H. Svara, The Ethics Primer for Public Administrators in Government and Nonprofit Organizations (Sudbury, MA: Jones and Bartlett, 2007); Ronald R. Sims, “Restoring Ethics Consciousness to Organizations and the Workplace: Every Contemporary Leader's Challenge,” in Leadership: Succeeding in the Private, Public, and Not-for-Profit Sectors, ed. Ronald R. Sims and Scott A. Quatro (Armonk, NY: M.E. Sharpe, 2005).

    3. The Right Honorable Lord John Fletcher Moulton, “Law and Manners,” Atlantic Monthly 134:1 (July 1924): 1–4. http://www2.econ.iastate.edu/classes/econ362/hallam/NewspaperArticles/LawAndManners.pdf.

    4. James H. Svara, The Ethics Primer, 16.

    5. James L. Perry and Lois Recascino Wise, “The Motivational Bases of Public Service,” Public Administration Review 50 (1990): 367–373.

    6. Carolyn Ball, “What Is Transparency?” Public Integrity 11 (2009): 297.

    7. Ibid.

    8. Ibid.

    9. Ibid., 300.

    10. Ibid., 303.

    11. Bobbi Watt Geer, Jill K. Maher, and Michele T. Cole, “Managing Nonprofit Organizations: The Importance of Transformational Leadership and Commitment to Operating Standards for Nonprofit Accountability,” Public Performance & Management Review 32 (2008): 51–75; Evelyn Brody, “Accountability and the Public Trust,” in The State of Nonprofit America, ed. Lester M. Salamon (Brookings Institution Press: Washington, DC, 2002), 471–498.

    12. The survey results discussed are taken from the 2007 National Nonprofit Ethics Survey, the fourth in a longitudinal study of employees in U.S. workplaces across all three sectors. Participants were randomly selected, and 558 of the 3,452 respondents were nonprofit employees. More information on the survey and its methodology is available at www.ethics.org.

    13. Ethics Resource Center (ERC), National Nonprofit Ethics Survey: An Inside View of Nonprofit Sector Ethics, last modified 2007, http://www.ethics.org/files/u5/ERC_s_National_Nonprofit_Ethics_Survey.pdf.

    14. Ibid.

    15. Abraham H. Maslow, “A Theory of Human Motivation,” Psychological Review 50 (1943): 370–396.

    16. Ruth Ann Strickland and Shannon K. Vaughan, “The Hierarchy of Ethical Values in Nonprofit Organizations: A Framework for an Ethical, Self-Actualized Organizational Culture,” Public Integrity 10 (2008): 233–251.

    17. ERC, National Nonprofit Ethics Survey.

    18. Ibid., 4–5.

    19. Ibid.

    20. Geer et al., “Managing Nonprofit Organizations.”

    21. Ronald R. Sims, “Restoring Ethics Consciousness to Organizations and the Workplace: Every Contemporary Leader's Challenge,” in Leadership: Succeeding in the Private, Public, and Not-for-Profit Sectors, ed. Ronald R. Sims and Scott A. Quatro (Armonk, NY: M.E. Sharpe, 2005).

    22. Ibid.

    23. Evelyn Brody, “Accountability and the Public Trust.”

    24. Ibid.

    25. Janet Greenlee, Mary Fischer, Teresa Gordon, and Elizabeth Keating, “An Investigation of Fraud in Nonprofit Organizations: Occurrences and Deterrents,” Nonprofit and Voluntary Sector Quarterly 36 (2007): 676–694.

    26. The Tax Reform Act of 1969 represents major legal restrictions and requirements designed to encourage ethical behavior. Because it was discussed extensively in Chapters 4 and 6, the Tax Reform Act of 1969 will not be included in this discussion of accountability.

    27. Tamara G. Nezhina and Jeffrey L. Brudney, “The Sarbanes-Oxley Act: More Bark Than Bite for Nonprofits,” Nonprofit and Voluntary Sector Quarterly 39 (2010): 275–301.

    28. See, e.g., Francie Ostrower and Marla J. Bobowick, Nonprofit Governance and the Sarbanes-Oxley Act, last modified 2006, http://www.boardsource.org/dl.asp?document_id=473.

    29. Tamara G. Nezhina and Jeffrey L. Brudney, “The Sarbanes-Oxley Act: More Bark than Bite for Nonprofits,” Nonprofit and Voluntary Sector Quarterly 39 (2010): 275–301.

    30. Information on the IRS public disclosure requirements as well as a tutorial on required disclosures are available online; website information is contained in the Web Resources section at the end of the chapter.

    31. Tamara G. Nezhina and Jeffrey L. Brudney, “The Sarbanes-Oxley Act.”

    32. Cynthia Benzing, Evan Leach, and Charles McGee, “Sarbanes-Oxley and the New Form 990: Are Arts and Culture Nonprofits Ready?” Nonprofit and Voluntary Sector Quarterly 60 (2011): 1132–1147; DOI: 10.1177/0899764010378172.

    33. National Council of Nonprofits, Ethics and Accountability in the Nonprofit Sector, http://www.councilofnonprofits.org/resources/resources-topic/ethics-accountability.

    34. Reneé A. Irvin, “State Regulation of Nonprofit Organizations: Accountability Regardless of Outcome,” Nonprofit and Voluntary Sector Quarterly 34 (2005): 161.

    35. Ibid.

    36. Gene Takagi, “The Nonprofit Integrity Act of 2004,” last modified December 19, 2005, www.nonprofitlawblog.com/home/files/the_nonprofit_integrity_act_of_2004_v.3.pdf.

    37. Todd Wallack, “Charity Settles in PipeVine Fiasco,” San Francisco Chronicle, http://articles.sfgate.com/2004-02-19/business/17413968_1_million-settlement-bay-area-united-way.

    38. Bob Egelko, “Judge Holds Bay Area United Way Responsible for Spun-Off Nonprofit,” San Francisco Chronicle, http://articles.sfgate.com/2007–10–25/bay-area/17265321_1_charity-united-way-nonprofit.

    39. Independent Sector, Principles for Good Governance and Ethical Practice, Principle 2: Code of Ethics, https://www.independentsector.org/code_ethics_principle_2.

    40. Gary M. Grobman, “An Analysis of Codes of Ethics of Nonprofit, Tax-Exempt Membership Associations: Does Principal Constituency Make a Difference?” Public Integrity 9 (2007): 245–263.

    41. Ibid.

    42. James H. Svara, The Ethics Primer.

    43. Gary M. Grobman, “An Analysis of Codes of Ethics.”

    44. Website is listed in the resources at the end of the chapter.

    45. Panel on the Nonprofit Sector, Principles of Good Governance and Ethical Practice: A Guide for Charities and Foundations (Washington, DC: Independent Sector, 2007): 9.

    46. Ibid.

    47. Issues of confidentiality are pertinent to the process of program evaluation, discussed further in Chapter 14.

    48. National Council of Nonprofits, Conducting an Ethics Audit at Your Nonprofit, http://www.councilofnonprofits.org/sites/default/files/Conducting%20an%20Ethics%20Audit.pdf.

    Chapter 8

    1. Philip Kotler and Sidney J. Levy, “Broadening the Concept of Marketing,” Journal of Marketing 39 (1969): 15.

    2. Philip Kotler and Sidney J. Levy, “Broadening the Concept of Marketing,” Journal of Marketing 39 (1969): 10–15; Angus Laing, “Marketing in the Public Sector: Towards a Typology of Public Services,” Marketing Theory 3 (2003): 427–445; Leighann C. Neilson, “The Development of Marketing in the Canadian Museum Community, 1840–1989,” Journal of Macromarketing 23 (2003): 16–30.

    3. Walter Wymer Jr., Patricia Knowles, and Roger Gomes, Nonprofit Marketing: Marketing Management for Charitable and Nongovernmental Organizations, Thousand Oaks, CA: Sage, 2006; John J. Burnett, Nonprofit Marketing Best Practices, Hoboken, NJ: John Wiley & Sons, 2007; Sarah Durham, Brandraising. San Francisco: Jossey-Bass, 2010.

    4. Philip Kotler and Sidney J. Levy, “Broadening the Concept of Marketing” 15.

    5. American Marketing Association (AMA), “Dictionary,” last modified 2012, http://www.marketingpower.com/_layouts/Dictionary.aspx?source=footer, marketing.

    6. John J. Burnett, Nonprofit Marketing Best Practices 24.

    7. American Marketing Association (AMA), “Dictionary,” brand and branding.

    8. Kotler and Levy, “Broadening the Concept of Marketing” 15.

    9. Angus Laing, “Marketing in the Public Sector” 429.

    10. American Marketing Association, “All Marketing Journals,” last modified 2012, http://www.marketingpower.com/Community/ARC/Pages/Research/Journals/Other/default.aspx.

    11. Philip Kotler and Nancy R. Lee, Social Marketing: Influencing Behaviors for Good, 3rd ed., Los Angeles, CA: Sage, 2008.

    12. Sarah Durham, Brandraising.

    13. Walter Wymer Jr. et al., Nonprofit Marketing.

    14. John J. Burnett, Nonprofit Marketing Best Practices.

    15. Sarah Durham, Brandraising.

    16. Angus Laing, “Marketing in the Public Sector.”

    17. Philip Kotler and Nancy R. Lee, Social Marketing.

    18. Sarah Durham, Brandraising.

    19. Dirk Singer, “Is Facebook Hitting Saturation Point?” Social Media Today, http://socialmediatoday.com/dirktherabbit/162374/facebook-hitting-saturation-point.

    20. Neely, Daniel, “How Much Is That Facebook Fan Worth Anyway?” Social Media Today, last modified July 21, 2011, http://socialmediatoday.com/derekmeissner/3220w-much-facebook-fan-worth-anyway; although very few are likely to return to a nonprofit's fan page, it is important to note that they will continue to receive posts from the organization in their feeds, so they may not feel the need to return to the page.

    21. Julie Moos, “Pew: Social Networking Use Doubles Among Adults, Does Not Weaken Relationships,” Poynter, http://www.poynter.org/la-news/romenesko/136017/pew-social-networking-use-doubles-among-adults-since-2008–does-not-weaken-relationships/.

    22. Schomerus, Mareike, Tim Allen, and Koen Vlassenroot, “Obama Takes on the LRA,” Foreign Affairs, November 15, 2011, http://www.foreignaffairs.com/articles/136673/mareike-schomerus-tim-allen-and-koen-vlassenroot/obama-takes-on-the-lra?page=show.

    23. Alex Perry, “The Warlord v. The Hipsters,” Time, March 26, 2012, v. 179, no. 12, 36–41.

    24. Invisible Children, http://www.invisiblechildren.com/index.html.

    25. Alex Perry, “The Warlord v. The Hipsters.”

    26. Perry, “The Warlord”; The White House, Statement by the President on the Signing of the Lord's Resistance Army Disarmament and Northern Uganda Recovery Act of 2009, May 24, 2010, http://www.whitehouse.gov/the-press-office/statement-president-signing-lords-resistance-army-disarmament-and-northern-uganda-r.

    27. Perry, “The Warlord.”

    28. Perry, “The Warlord.”

    29. Chase Community Giving Program Final Winners Announced, January 29, 2010, Foundation Center, http://foundationcenter.org/pnd/news/story.jhtml?id=283100012.

    30. Rick Cohen, “Why Did ‘Kony 2012’ Fizzle Out?” Nonprofit Quarterly, April 26, 2012, www.nonprofitquarterly.org/policysocial-context/20216-why-did-kony-2012-fizzle-out.

    31. Kate Cronin-Furman and Amanda Taub, “Solving War Crimes With Wristbands: The Arrogance of ‘Kony 2012,’” Atlantic Monthly, www.theatlantic.com/international/archive/2012/03/solving-war-crimes-with-wristbands-the-arrogance-of-kony-2012/254193/3/10/12; Max Fisher, “The Soft Bigotry of Kony 2012.”

    32. Cronin-Furman and Taub, “Solving War Crimes.”

    33. Tony Perry and Shelby Grad, “‘Kony’ creator Jason Russell will remain hospitalized for weeks,” Los Angeles Times, March 21, 2012, http://latimesblogs.latimes.com/lanow/2012/03/kony-creator-jason-russell-will-remain-hospitalized-for-weeks.html.

    34. Mary Slosson, “ICC prosecutor courts Hollywood with Invisible Children,” April 1, 2012, http://www.reuters.com/article/2012/04/01/us-kony-campaign-hollywood-idUSBRE8300JZ20120401.

    35. Mike Keefe-Feldman, “Kony 2012: Can Social Media Help Topple a Tyrant?” March 7, 2012, National Public Radio, http://nonprofitquarterly.org/policysocial-context/19938-kony-2012-can-social-media-help-topple-a-tyrant.html.

    36. Lee Rainie, Paul Hitlin, Mark Jurkowitz, Michael Dimock, and Shawn Neidorf, “The Viral Kony 2012 Video,” March 15, 2012, Pew Research Center.

    37. Rick Cohen, “Why did ‘Kony 2012.’”

    38. Ibid.

    39. James Rainey, “Group behind ‘Kony 2012’ wins new respect,” Los Angeles Times, Sunday, July 1, 2012, A6.

    40. Julie Moos, “Pew: Social Networking Use Doubles Among Adults, Does Not Weaken Relationships,” Poynter, http://www.poynter.org/la-news/romenesko/136017/pew-social-networking-use-doubles-among-adults-since-2008–does-not-weaken-relationships/.

    41. Sarah Durham, Brandraising 19.

    42. Walter Wymer, Jr. et al, Nonprofit Marketing, 152.

    43. Walter Wymer Jr. et al., Nonprofit Marketing, 40.

    44. Beverly T. Venable, Gregory M. Rose, Victoria D. Bush, and Faye W. Gilbert, “The Role of Brand Personality in Charitable Giving: An Assessment and Validation, Journal of the Academy of Marketing Science 33 (2005): 297.

    45. Walter Wymer Jr. et al., Nonprofit Marketing; Sarah Durham, Brandraising.

    46. Steven Zeitchik and Deborah Vankin, “Jerry Lewis Ousted as MDA Telethon Host,” Los Angeles Times,” last modified August 5, 2011, http://articles.latimes.com/2011/aug/05/entertainment/la-et-jerry-lewis-20110805/2.

    47. Walter Wymer Jr. et al., Nonprofit Marketing; Beverly T. Venable et al., “The Role of Brand Personality”; Philip Kotler and Nancy R. Lee, Social Marketing.

    48. Adrian Sargeant, John B. Ford, and Jane Hudson, “Charity Brand Personality: The Relationship With Giving Behavior,” Nonprofit and Voluntary Sector Quarterly 37 (2008): 471.

    49. Thomas E. Nelson and Zoe M. Oaxley, “Framing Effects on Belief Importance and Opinion,” Journal of Politics 61(1999): 1040–1067.

    50. Walter Wymer Jr. et al., Nonprofit Marketing.

    51. John J. Burnett, Nonprofit Marketing Best Practices 170.

    52. Walter Wymer Jr. et al., Nonprofit Marketing.

    53. Shane Raynor, “Marketing the UMC: Interview with UMCom's Larry Hollon,” Ministry Matters, last modified August 1, 2010, www.ministrymatters.com/all/article/entry/780/advanced_search.html.

    54. Andrew C. Thompson, “Gen-X Rising: ‘Open Hearts’ Slogan Is Marketing, not Theology,” United Methodist Portal, last modified July 12, 2007, www.umportal.org/article.asp?id=2309.

    55. See Brian V. Larson, “Gaining from a Giving Relationship: A Model to Examine Cause-Related Marketing's Effect on Salespeople,” Journal of Nonprofit and Public Sector Marketing 8 (2001): 31–43; John Cantrell, Elias Kyriazis, Gary Noble, and Jennifer Algie, “Towards NPOs Deeper Understanding of the Corporate Giving Manager's Role in Meeting Salient Stakeholders Needs,” Journal of Nonprofit and Public Sector Marketing 20 (2008): 191–212.

    56. Ted Gup, “The Weirdness of Walking to Raise Money,” New York Times, last modified June 18, 2011, http://www.nytimes.com/2011/06/19/opinion/19gup.html?_r=1&pagewanted=print.

    57. Charity Navigator, 2007 Special Events Study, last modified May 1, 2007, http://www.charitynavigator.org/index.cfm/bay/studies.events.htm.

    58. Vicki Thomas, “Cause-Related Marketing: Bringing Together Senior Organizations and Business,” Generations, Winter 2004–2005, 71–74.

    59. Amanda B. Bower and Stacy Landreth Grau, “Explicit Donations and Inferred Endorsements: Do Corporate Social Responsibility Initiatives Suggest a Nonprofit Organization Endorsement?” Journal of Advertising, 38 (2009): 113–126: Mark Pryor et al., “What's in a Nonprofit's Name?” http://www.atg.state.vt.us/assets/files/Whats%20 in%20a%20Name_report-nonprofit_mkting.pdf.

    60. Stacy Landreth Grau, Judith A. Garretson, and Julie Pirsch, “Cause-Related Marketing: An Exploratory Study of Campaign Donation Structures Issues,” Journal of Nonprofit & Public Sector Marketing, 18 (2007): 69–91; Brian V. Larson, “Gaining from a Giving Relationship”; Pryor et al., “What's in a Nonprofit's Name?”

    61. Cause Marketing Forum, “The Growth of Cause Marketing,” 2010, http://www.causemarketingforum.com/site/c.bkLUKcOTLkK4E/b.6452355/apps/s/content.asp?ct=8965443.

    62. Vicki Thomas, “Cause-Related Marketing” 74.

    63. Brian V. Larson, “Gaining from a Giving Relationship.”

    64. Stacy Landreth Grau et al., “Cause-Related Marketing,”; Mary Runté, Debra Z. Basil, and Sameer Deshpande, “Cause-Related Marketing from the Nonprofit's Perspective: Classifying Goals and Experienced Outcomes,” Journal of Nonprofit & Public Sector Marketing 21 (2009): 255–270.

    65. Mary Runté et al., “Cause-Related Marketing from the Nonprofit's Perspective,” 265.

    66. Ibid.

    67. Stacy Landreth Grau et al., “Cause-Related Marketing”; Chun-Tuan Chang, “To Donate or Not to Donate? Product Characteristics and Framing Effects of Cause-Related Marketing on Consumer Purchase Behavior,” Psychology & Marketing 25 (2008): 1089–1110.

    68. Stacy Landreth Grau et al., “Cause-Related Marketing.”

    69. This assignment was inspired by the discussion of positioning strategies in Walter Wymer Jr., Patricia Knowles, and Roger Gomes, Nonprofit Marketing: Marketing Management for Charitable and Nongovernmental Organizations, Thousand Oaks, CA: Sage, 2006; and the experiments regarding brand personality in Beverly T. Venable, Gregory M. Rose, Victoria D. Bush, and Faye W. Gilbert, “The Role of Brand Personality in Charitable Giving: An Assessment and Validation, Journal of the Academy of Marketing Science 33 (2005): 295–312.

    Chapter 9

    1. Kay Sprinkel Grace, Beyond Fundraising: New Strategies for Non-Profit Innovation and Investment, Hoboken, NJ: John Wiley & Sons, 2005, 7; emphasis in the original.

    2.Giving USA, Giving USA 2010: The Annual Report on Philanthropy for the Year 2009, Chicago, IL: Giving USA Foundation, http://www.cfbroward.org/cfbroward/media/Documents/Sidebar%20Documents/GivingUSA_2010_ExecSummary_Print.pdf; Giving USA, Giving USA 2011: The Annual Report on Philanthropy for the Year 2010, Chicago, IL: Giving USA Foundation, http://www.givingusareports.org/products/GivingUSA_2011_ExecSummary_Print.pdf; Giving USA 2012: The Annual Report on Philanthropy for the Year 2011, Chicago, IL: Giving USA Foundation, http://store.givingusareports.org/.

    3. SBA (U.S. Small Business Administration) Office of Advocacy, “Frequently Asked Questions,” http://www.sba.gov/sites/default/files/sbfaq.pdf.

    4. The Urban Institute study estimates that 16.4 percent of nonprofits that filed Form 990s (referred to as reporting organizations) in 1995 to 1997 were inactive or defunct by 2000 to 2002; extrapolation of these data suggests that 29.5 percent went dormant through 2006. Dormant nonprofits are defined as those that ceased filing Form 990 with the IRS. There are many reasons why an organization would not file Form 990—e.g. revenues fell below the $25,000 required for filing ($50,000 since 2008), the organization merged with another nonprofit, or the organization completed its mission and disbanded. It is also likely that the nonprofit was unable to maintain revenues or volunteers to sustain operations. For more information reference NCCS Knowledgebase—Assessing Births and Deaths of Nonprofit Organizations (Method Note) at http://nccsdataweb.urban.org/faq/detail.php?linkID=174&category=118.

    5. Public charities are defined as organizations that are exempt from taxes under section 501(c)(3) of the Internal Revenue Code. For the purposes of their study, Boris and Roeger (2010) defined small as organizations with less than $100,000 in revenues, expenses, and assets.

    6. Elizabeth T. Boris and Katie L. Roeger, “Grassroots Civil Society: The Scope and Dimensions of Small Public Charities,” Charting Civil Society: A Series by the Center on Nonprofits and Philanthropy (Washington, DC: The Urban Institute, 2010).

    7. As discussed in Chapter 4, Form 990 is an information return that tax-exempt organizations are required to file; prior to 2008, the reporting threshold was more than $25,000 in annual gross receipts; in 2008, the threshold was raised to $50,000.

    8. See Karen A. Froelich, “Diversification of Revenue Strategies: Evolving Resource Dependence in Nonprofit Organizations,” Nonprofit and Voluntary Sector Quarterly 28 (1999): 246–268; Caelesta Poppelaars, “Resource Exchange in Urban Governance: On the Means that Matter,” Urban Affairs Review 43 (2007): 3–27; Jennifer E. Sowa, “The Collaboration Decision in Nonprofit Organizations: Views From the Front Line,” Nonprofit and Voluntary Sector Quarterly 38 (2009): 1003–1025.

    9. Jeffrey Pfeffer and Gerald R. Salancik, The External Control of Organizations (New York: Harper and Row, 1978), 2.

    10. Elizabeth T. Boris and Katie L. Roeger, “Grassroots Civil Society.”

    11. Peter Eisinger, “Organizational Capacity and Organizational Effectiveness among Street-Level Food Assistance Programs,” Nonprofit and Voluntary Sector Quarterly 31(2002): 115–130.

    12. Paul C. Light, Sustaining Nonprofit Performance (Washington, DC: Brookings Institution Press, 2004).

    13. According to the Bureau of Economic Research, the longest U.S. recession since World War II ended in June 2009 (Associated Press, 2010).

    14. Twenty-three percent of respondents indicated the stimulus funds were used for a temporary program and would not need to be replaced.

    15. Nonprofit Finance Fund, 2010 State of the Sector Survey, http://nonprofitfinancefund.org/files/docs/2010/2010Survey031510-FinalSingles.pdf.

    16. The 2012 survey did not include the same questions from the 2010 survey, so direct comparison of respondents expectations or experiences with sources of funding is not possible.

    17. Nonprofit Finance Fund, 2012 State of the Sector Survey, http://nonprofitfinancefund.org/files/docs/2012/2012survey_brochure.pdf.

    18. Karen A. Froelich, “Diversification of Revenue Strategies”; Deborah A. Carroll and Keely Jones Stater, “Revenue Diversification in Nonprofit Organizations: Does it Lead to Financial Stability?” Journal of Public Administration Research and Theory 19 (2008): 947–966; Dennis R. Young, “Toward a Normative Theory of Nonprofit Finance,” in Financing Nonprofits, ed. Dennis R. Young (Lanham, MD: AltaMira Press, 2007), 339–372.

    19. Kathleen W. Buechel, Elizabeth K. Keating, and Clara Miller, Capital Ideas: Moving from Short-Term Engagement to Long-Term Sustainability (Hauser Center for Nonprofit Organizations, Harvard University and Nonprofit Finance Fund, 2007).

    20. Evelyn Brody and Joseph J. Cordes, “Tax Treatment of Nonprofit Organizations: A Two-Edged Sword?” in Nonprofits and Government: Collaboration and Conflict, 2nd ed., ed. Elizabeth T. Boris and C. Eugene Steurele (Washington, DC: The Urban Institute Press, 2006); Burton A. Weisbrod, ed., To Profit or Not to Profit: The Commercial Transformation of the Nonprofit Sector (New York: Cambridge University Press, 1998).

    21. Amanda L. Wilsker and Dennis R. Young, “How Does Program Composition Affect the Revenues of Nonprofit Organizations? Investigating a Benefits Theory of Nonprofit Finance,” Public Finance Review 38 (2010): 197.

    22. Ibid.

    23. Katie L. Roeger, Amy Blackwood, and Sarah L. Pettijohn, The Nonprofit Sector in Brief: Public Charities, Giving, and Volunteering, 2011 (Washington, DC: The Urban Institute, 2011).

    24. Karen A. Froelich, “Diversification of Revenue Strategies.”

    25. Nonprofit Finance Fund, 2010 State of the Sector Survey, http://nonprofitfinancefund.org/files/docs/2010/2010Survey031510-FinalSingles.pdf.

    26. Ibid.

    27. Estelle James, “Commercialism and the Mission of Nonprofits,” Society 40 (2003): 29–35.

    28. Ibid., 29

    29. Ibid.; Burton A. Weisbrod, ed., To Profit or Not to Profit.

    30. Tim Reason, “Sector-bender: More and More Nonprofits Have For-Profit Subsidiaries. Now One CFO Wants to Turn That Model Upside Down,” CFO Magazine, last modified August 1, 2004, http://www.cfo.com/printable/article.cfm/3015387.

    31. Dennis R. Young and Lester M. Salamon, “Commercialization, Social Ventures, and For-Profit Competition,” in The State of Nonprofit America, ed. Lester M. Salamon (Washington, DC: Brookings Institution Press, 2002).

    32. The two states without a ReStore (as of April 2011) are North Dakota and Vermont.

    33. According to the BC Centre for Social Enterprise, an acceptable definition of the term social enterprise is a constant topic at meetings of scholars and practitioners in the field (BC Centre, n.d.). For more on a conceptual framework to better understand social enterprise, see http://www.41enses.org/.

    34. enp, “What is Social Enterprise?” http://www.enterprisingnonprofits.ca/about.

    35. “Selnet Social Enterprise Definition,” last modified March 29, 2012, http://www.selnet-uk.com/index.php?option=com_content&view=article&id=47&Itemid=30.

    36. Andy Horsnell, “What Social Enterprise Is (and Is Not),” http://managementhelp.org/soc_entr/soc_entr.htm#anchor2366.

    37. Children's Advocacy Institute at the University of San Diego School of Law, “Expanding Transitional Services for Emancipated Foster Youth: An Investment in California's Tomorrow” (San Diego: University of San Diego School of Law, 2007).

    38. Foundation Center, “Glossary of Terms, http://fconline.foundationcenter.org/fdhlp2/1glosary.htm.

    39. Committee to Encourage Corporate Philanthropy (CECP), Giving in Numbers: 2010 Edition, Executive Summary, Washington, DC: CECP, 2010.

    40. Committee to Encourage Corporate Philanthropy (CECP), Business's Social Contract: Capturing the Corporate Philanthropy Opportunity (Washington, DC: CECP, 2008), http://www.corporatephilanthropy.org/pdfs/research_reports/SocialContract.pdf.

    41. CECP, Giving in Numbers: 2010.

    42. Caroline Preston, “Rethinking Corporate Giving: Western Union's CEO Offers Her Philosophy,” The Chronicle of Philanthropy, http://philanthropy.com/article/Rethinking-Corporate-Giving/65794/.

    43. FedEx (Federal Express), “Charitable Contributions Guidelines,” http://about.van.fedex.com/charitable-contribution-guidelines.

    44. CECP, Business's Social Contract.

    45. FedEx (Federal Express), “Child Pedestrian Safety,” http://about.van.fedex.com/child-pedestrian-safety.

    46. CECP, Business's Social Contract.

    47.Safe Kids Worldwide, http://www.safekids.org/worldwide/.

    48. Nonprofit Research Collaborative, The 2010 Nonprofit Fundraising Survey: Funds Raised in 2010 Compared with 2009, last modified March 2011, http://foundationcenter.org/gainknowledge/research/pdf/nrc_survey2011.pdf.

    49. The remaining 19 percent ($56.22 billion) includes contributions by corporations and foundations; Giving USA, Giving USA 2012: The Annual Report on Philanthropy for the Year 2011, Chicago: Giving USA Foundation.

    50. David M. Van Slyke and Janet L. Johnson, “Nonprofit organizational performance and resource development strategies,” Public Performance & Management Review 29 (2006): 467–496; Amornrat Apinunmahakul, Vicky Barham, and Rose Anne Devlin, “Charitable Giving, Volunteering, and the Paid Labor Market,” Nonprofit and Voluntary Sector Quarterly 38 (2009): 77–94.

    51. Nonprofit Research Collaborative, The 2010 Nonprofit Fundraising Survey.

    52. Thomas Wolf, How to Connect with Donors and Double the Money you Raise (Medfield, MA: Emerson & Church, 2011).

    53. Kaitlin LaCasse, Laura S. Quinn, and Chris Bernard, Using Social Media to Meet Nonprofit Goals: The Results of a Survey (Portland, ME: Idealware, 2010).

    54. Nicole Wallace, “Few Charities Are Raising Big Amounts Via Social Media, Says Study,” Chronicle of Philanthropy, http://philanthropy.com/blogs/social-philanthropy/few-charities-are-raising-big-amounts-via-social-media-says-study/28416.

    55. GuideStar, “Wired Fundraising: April Question of the Month Results,” http://www2.guidestar.org/rxa/news/art/2007/wired-fundraising.aspx?articleId=1128.

    56. Approximately $148 million raised in 2010 was specifically for earthquake disaster relief for Haiti; Noelle Barton and Maureen West. “Web-Savvy Supporters Help Make Online Giving an Expanding Bright Spot,” Chronicle of Philanthropy 23 (2011): 1.

    57. Network for Good, “No Hidden Fees Policy,” http://www1.networkforgood.org/no-hidden-fees-policy.

    58. Idealware, “Is Mobile Giving for Your Organization?” seminars.idealware.org/mobile/full_mobile_diagram.pdf.

    59. Causes, “Create a Wish for Charity,” http://wishes.causes.com/.

    60. (www.royalweddingcharityfund.org.)

    61. (www.officialroyalwedding2011.org.)

    62. Charity Navigator, 2007 Special Events Study, http://www.charitynavigator.org/index.cfm/bay/studies.events.htm.

    63. Ibid.

    64. Nicki McDermott, “A Race to the Top: Old Bill's Arrives at a Record-Breaking Total,” Community Foundation of Jackson Hole, http://www.cfjacksonhole.org/wp-content/uploads/2011/10/10.24.20110ld-Bills-2011-Breaks-Records.pdf.

    65. Ibid.

    66. Reneé A. Irvin, “Endowments: Stable Largesse or Distortion of the Polity?” Public Administration Review 67 (2007): 446.

    67. Jill Marshall and Deborah McCracken, “Understanding UPMIFA and its Evolution from UMIFA,” A Vanguard Research Note, http://us.vocuspr.com/newsroom/ViewAttachment.aspx?SiteName=vanguardnew&Entity=PRAsset&AttachmentType=F&EntityID=743641&AttachmentID=5b5a07d0–8280–47e0–9c14–2439e8e4752e.

    68. Kieran Marion and Katie Robinson, “Florida Is the 50th State to Enact Uniform Prudent Management of Institutional Funds Act,” Uniform Law Commission, http://www.nccusl.org/NewsDetail.aspx?title=Florida%20is%2050th%20State%20to%20Enact%20Uniform%20Prudent%20Management%200f%20Institutional%20Funds%20Act.

    69. Ibid., 4.

    70. Ibid.

    71. Reneé A. Irvin, “Endowments.”

    72. Marisa López-Rivera, “How the Survey of Endowments Was Compiled,” Chronicle of Philanthropy 23 (June 2, 2011), 13.

    73. Reneé A. Irvin, “Endowments.”

    74. Francie Ostrower, Limited Life Foundations: Motivations, Experiences, and Strategies (The Urban Institute: Center on Nonprofits and Philanthropy, 2009); Loren Renz and David Wolcheck, Perpetuity or Limited Lifespan: How Do Family Foundations Decide? The Foundation Center in cooperation with the Council on Foundations, 2009; John R. Thelin and Richard W. Trollinger, Time Is of the Essence: Foundations and the Policies of Limited Life and Endowment Spend-Down, Aspen Institute Program on Philanthropy and Social Innovation, 2009.

    75. Max O. Stephenson Jr., Marcy H. Schnitzer, and Vero'ica M. Arroyave, “Nonprofit Governance, Management, and Organizational Learning: Exploring the Implications of One ‘Mega-Gift,’” American Review of Public Administration 39 (2007): 43–49.

    76. Barbara Benedek and David Rayfiel (Screenwriters), Sabrina [Motion Picture], Paramount Pictures, 1995.

    77. Holden Kamofsky, “Update on How to Help Japan: No Room for More Funding. We Recommend Giving to Doctors Without Borders to Promote Better Disaster Relief in General,” http://blog.givewell.org/2011/03/15/update-on-how-to-help-japan-funding-is-not-needed-we-recommend-giving-to-doctors-without-borders-to-promote-better-disaster-relief-in-general/.

    78. Holden Karnofsky, “Japan Earthquake/Tsunami Relief Donations,” GiveWell Blog, http://blog.givewell.org/2011/03/11/japan-earthqua-ketsunami-disaster-relief-donations/.

    79. Diane L. Beers, For the Prevention of Cruelty: The History and Legacy of Animal Rights Activism in the United States (Athens, OH: Swallow Press/Ohio University Press, 2006).

    80.www.aspcapro.org/spayneuter-faqs.php and www.americanhumane.org/assets/pdfs/animals/pa-pa-spay-neuter-article.pdf.

    81.www.humanesociety.org/about/policy_statements/statement_companion_animals.html.

    82.http://www.peta.org/about/why-peta/responsible-breeders.aspx.

    83.http://www.peta.org/issues/Animals-in-Entertainment/animal-actors-command-performances.aspx.

    84.www.humanesociety.org/about/policy_statements/statement_animals_research_entertainment_competition.html.

    85.www.aspca.org/about-us/policy-positions/animal-actors.aspx.

    86.www.aspca.org/online-community/transcripts/training-animals-for-the-camera-chat-transcript.aspx.

    87.www.americanhumane.org/animals/programs/no-animals-were-harmed/about/history.html.

    88.www.charitynavigator.org/index.cfm?bay=search.summary&orgid=3262 and www.charitynavigator.org/index.cfm?bay=search.summary&orgid=4314.

    89.www.charitynavigator.org/index.cfm?bay=content.view&cpid=1287.

    Chapter 10

    1. Ellen Karsh and Arlen Sue Fox, The Only Grant-Writing Book You'll Ever Need, 2nd ed. (New York: Carroll & Graf Publishers, 2006), 1.

    2. Katie L. Roeger, Amy Blackwood, and Sarah L. Pettijohn, The Nonprofit Sector in Brief: Public Charities, Giving, and Volunteering, 2011 (Washington, DC: The Urban Institute, 2011).

    3. The Foundation Center, “Number of Grantmaking Foundations, Assets, Total Giving, and Gifts Received, 1975 to 2009, last modified 2011, http://foundationcenter.org/findfunders/statistics/pdf/02_found_growth/2009/04_09.pdf.

    4. Foundation Center, “Types of Support Awarded by Foundations, circa 1998,” last modified 2000, http://foundationcenter.org/findfunders/statistics/pdf/07_fund_tos/1998/15_98.pdf.; Foundation Center, “Types of Support Awarded by Foundations, circa 2010,” last modified 2012, http://foundationcenter.org/findfunders/statistics/pdf/07_fund_tos/2010/15_10.pdf.

    5. Peter J. King Family Foundation, http://www.pjkingfamilyfoundation.org/index.php.

    6. Francie Ostrower, Limited Life Foundations: Motivations, Experiences, and Strategies. (Washington, DC: The Urban Institute Center on Nonprofits and Philanthropy, 2009).

    7. The initiative was co-sponsored by the Edna McConnell Clark Foundation, Open Society Institute, William and Flora Hewlett Foundation, Rockefeller Brothers Fund, and Surdna Foundation; the principal drafter of the guidelines was Paul Brest, president and CEO of the William and Flora Hewlett Foundation (Independent Sector, 2010).

    8. Core support or general operating support, was defined as “funding directed to an organization's operations as a whole rather than to particular projects (project support)” (Independent Sector, 2010).

    9. Independent Sector, Building Value Together: Guidelines for the Funding of Nonprofit Organizations, last modified, January 29, 2004, http://www.independentsector.org/building_value_together.

    10. Francie Ostrower, Limited Life Foundations.

    11. Independent Sector, Building Value Together.

    12. Jeffrey Roth, Christopher S. Koper, Joseph Ryan, and Michael Buerger, “National Evaluation of the COPS Program—Briefing Transcript,” The Urban Institute, last modified September 7, 1999, http://www.urban.org/publications/900500.html.

    13. Foundation Center, “Glossary of Terms,” http://fconline.foundationcenter.org/fdhlp2/1glosary.htm.

    14. Jeremy L. Hall, “Assessing Local Capacity for Federal Grant-Getting,” American Review of Public Administration, 38 (2008): 463–79.

    15. Angel Braestrup, “The Challenge of Challenge Grants,” Nonprofit Quarterly, last modified March 21, 2004, http://www.nonprofitquarterly.org/philanthropy/765-the-challenge-of-challenge-grants.html.

    16. Dennis R. Young, “Complementary, Supplementary, or Adversarial? A Theoretical and Historical Examination of Nonprofit-Government Relations in the United States,” in Nonprofits and Government, ed. Elizabeth T. Boris and C. Eugene Steuerle (Washington, DC: Urban Institute Press, 1999).

    17. Lester A. Salamon, Partners in Public Service (Baltimore: Johns Hopkins University Press, 1995).

    18. Except where otherwise noted, the information for this case study was derived from the Police Foundation website at www.policefoundation.org.

    19. Corey Ray, “U.S. Department of Justice COPS Office Awards over $243 Million to Hire New Officers,” last modified September 28, 2011, www.cops.usdoj.gov/Default.asp?Item=2600.

    20. Micheal J. Austin, “The Changing Relationship between Nonprofit Organizations and Public Social Service Agencies in the Era of Welfare Reform,” Nonprofit and Voluntary Sector Quarterly 32 (2003): 97–114; Mary Bryna Sanger, The Welfare Marketplace: Privatization and Welfare Reform (Washington, DC: The Brookings Institution, 2003); Carol J. De Vita and Eric C. Twombly, “Nonprofits and Federalism”; Katherine M. O'Regan and Sharon M. Oster, “Nonprofit and For-Profit Partnerships: Rationale and Challenges of Cross-Sector Contracting,” Nonprofit and Voluntary Sector Quarterly 29 (2000): 120–140.

    21. Phillip J. Cooper, Governing by Contract (Washington, DC: CQ Press, 2003).

    22. Austin, Michael J., “The Changing Relationship between Nonprofit Organizations and Public Social Service Agencies in the Era of Welfare Reform,” Nonprofit and Voluntary Sector Quarterly 32 (2003): 97–114; Lester A. Salamon, Partners in Public Service (Baltimore: Johns Hopkins University Press, 1995).

    23. Michael J. Austin, “The Changing Relationship between Nonprofit Organizations and Public Social Service Agencies in the Era of Welfare Reform,” Nonprofit and Voluntary Sector Quarterly 32 (2003): 97–114; David M. Van Slyke, “Agents or Stewards: Using Theory to Understand the Government-Nonprofit Social Service Contracting Relationship,” Journal of Public Administration Research and Theory 17 (2007): 157–187.

    24. Mary Bryna Sanger, The Welfare Marketplace; Barbara Peat, and Dan L. Costley, “Effective Contracting of Social Services,” Nonprofit Management & Leadership 12 (2001): 55–74.

    25. Nadine T. Jalandoni, Claudia Petrescu, and Gordon W. Green, “Government Funding and the Nonprofit Sector: Exploring a New Census Bureau Data Source—The Federal Audit Clearinghouse,” Nonprofit and Voluntary Sector Quarterly 34 (2005): 260–275.

    26. For more information, see http://www.tn.gov/ecd/BD_CDBG_block_grant_program.html#3 and http://dlg.ky.gov/grants/federal/cdbg.htm.

    27. Ruth Hoogland DeHoog, “Evaluating Human Services Contracting: Managers, Professionals, and Politicos,” State & Local Government Review 18 (1986): 37–44; Barbara Peat and Dan L. Costley, “Effective contracting of social services,” Nonprofit Management & Leadership 12 (2001): 55–74.

    28. Michael J. Austin, “The Changing Relationship between Nonprofit Organizations and Public Social Service Agencies in the Era of Welfare Reform,” Nonprofit and Voluntary Sector Quarterly 32 (2003): 97–114; Mary Bryna Sanger, The Welfare Marketplace: Privatization and Welfare Reform (Washington, DC: The Brookings Institution, 2003); Carol J. De Vita and Eric C. Twombly, “Nonprofits and Federalism,” in Nonprofits and Government, 2nd ed., ed. Elizabeth T. Boris and C. Eugene Steuerle (Washington, DC: Urban Institute Press, 2006); Dennis R. Young, “Toward a Normative Theory of Nonprofit Finance,” in Financing Nonprofits, ed. Dennis R. Young (Lanham, MD: AltaMira Press, 2007), pp. 339–372.

    29. DeHoog, “Evaluating Human Services Contracting”; Vincent Gooden, “Contracting and Negotiation: Effective Practices of Successful Human Service Contract Managers,” Public Administration Review 58 (1998): 499–509; Austin, “The Changing Relationship”; Van Slyke, “Agents or Stewards.”

    30. Austin, “The Changing Relationship”; Sanger, The Welfare Marketplace; De Vita and Twombly, “Nonprofits and Federalism.”

    31. Gooden, “Contracting and Negotiation”; Van Slyke, “Agents or Stewards.”

    32. John D. Donahue, The Privatization Decision: Public Ends, Private Means (New York: Basic Books, 1989); Steven Rathgeb Smith and Michael Lipsky, Nonprofits for Hire: The Welfare State in the Age of Contracting (Cambridge, MA: Harvard University Press, 1994); Cooper, Governing by Contract; Barbara Peat and Dan L. Costley, “Effective Contracting of Social Services,” Nonprofit Management & Leadership 12 (2001): 55–74; Mary K. Marvel and Howard P. Marvel, “Outsourcing Oversight: A Comparison of Monitoring for In-house and Contracted Services,” Public Administration Review 67 (2007): 521–530; Van Slyke, “Agents or Stewards.”

    33. Marvel and Marvel, “Outsourcing Oversight.”

    34. Van Slyke, “Agents or Stewards.”

    35. Marvel and Marvel, “Outsourcing Oversight.”

    36. DeHoog, “Evaluating Human Services Contracting.”

    37. Van Slyke, “Agents or Stewards.”

    38. DeHoog, “Evaluating Human Services Contracting”; Smith and Lipsky, Nonprofits for Hire; Austin, “The Changing Relationship.”

    39. Young, “Toward a Normative Theory”; Michael Rushton and Arthur C. Brooks, “Government Funding of Nonprofit Organizations,” in Financing Nonprofits, ed. Dennis R. Young (Lanham, MD: AltaMira Press, 2007), 69–91.

    40. Smith and Lipsky, Nonprofits for Hire.

    41. Austin, “The Changing Relationship”; Sanger, The Welfare Marketplace; DeVita and Twombly, “Nonprofits and Federalism”; Katherine M. O'Regan and Sharon M. Oster, “Nonprofit and For-Profit Partnerships: Rationale and Challenges of Cross-Sector Contracting,” Nonprofit and Voluntary Sector Quarterly 29 (2000): 120–140.

    42. Lee Michael Katz, “Carnegie Corporation of New York: Creating Philanthropy & Building Institutions,” Carnegie Reporter 1 (2010): 2–14.

    43. Government Printing Office, “Summaries by Agency,” Budget of the United States Government, Fiscal Year 2000, p. 383, http://govinfo.library.unt.edu/npr/library/omb/budget.pdf; Gates Foundation, Foundation Timeline, http://www.gatesfoundation.org/about/Pages/foundation-timeline.aspx.

    44. Katz, “Carnegie Corporation.”

    45. Bill and Melinda Gates, “Letter from Bill and Melinda Gates,” http://www.gatesfoundation.org/about/Pages/bill-melinda-gates-letter.aspx.

    46. Gates Foundation, Foundation Fact Sheet, http://www.gatesfoundation.org/about/Pages/foundation-fact-sheet.aspx.

    47. Foundation Center, “50 Largest Corporate Foundations by Asset Size, 2009,” http://foundationcenter.org/findfunders/statistics/pdf/11_topfdn_type/2009/top50_aa_cs_09.pdf; Dennis & Phyllis Washington Foundation, Inc., http://www.dpwfoundation.org/about.php.

    48. Prince Charitable Trusts, http://foundationcenter.org/grantmaker/prince/.

    49. Foundation Center, “50 Largest Corporate Foundations by Asset Size, 2009,” http://foundationcenter.org/findfunders/statistics/pdf/11_topfdn_type/2009/top50_aa_cs_09.pdf.

    50. Alcoa Foundation, http://www.alcoa.com/global/en/community/foundation/info_page/about_overview.asp.

    51. Foundation Center, “50 Largest Corporate Foundations by Asset Size, 2009.”

    52. Foundation Center, Key Facts on Community Foundations, Foundation Center, last modified April 2011, http://foundationcenter.org/gainknowledge/research/pdf/keyfacts_comm2011.pdf.

    53. IRS (Internal Revenue Service), “Donor-Advised Funds,” last modified October 24, 2011, http://www.irs.gov/charities/charitable/article/0,,id=182839,00.html.

    54. Holly Welch Stubbing, C. Barton Landess, Fontella McKyer, Shilpa Patel, and Chris McLeod, “New Charitable Giving Incentives & Exempt Organization Reforms: Pension Protection Act of 2006,” Information Alert: News from Foundation for the Carolinas, last modified Fourth Quarter 2006, http://www.fftc.org/NetCommunity/Document.Doc?id=102.

    55. Foundation Center, Key Facts on Community Foundations.

    56. IRS, “Definition of Private Operating Foundation,” last modified January 30, 2012, http://www.irs.gov/charities/foundations/article/0,,id=136869,00.html.

    57. Our thanks to Pamela Napier of the Western Kentucky University Office of Sponsored Programs who so eloquently described the grant proposal process for our students during a seminar on proposal writing.

    58. Information for this section was derived from more than a decade of researching and preparing grant proposals, as well as teaching courses that included proposal preparation; for additional information on preparing grant proposals, we recommend the book by Ellen Karsh and Arlen Sue Fox listed in the Suggested Readings at the end of the chapter.

    59. “The Morrill Act” (PL 12–503, July 2, 1862.

    60. General revenue sharing (GRS), which ended during the Reagan administration, had the least federal government control of any of the grant types. Under general revenue sharing, states and local governments were given direct aid from the federal government to be used for general government purposes with very few strings attached.

    61. Carol J. De Vita and Eric C. Twombly, “Nonprofits and Federalism,” in Nonprofits and Government, 2nd ed., ed. Elizabeth T. Boris and C. Eugene Steuerle (Washington, DC: Urban Institute Press, 2006).

    62. As discussed in Chapter 2, there was little empirical evidence of discrimination against FBOs in the awarding of government contracts prior to passage of the Charitable Choice provision.

    63. Joan E. Pynes, “Human Resources Management Challenges for Nonprofit Organizations,” Public Personnel Management Current Concerns, Future Challenges, 4th ed., ed. Norma M. Riccucci (New York: Pearson Longman, 2004), 225–242.

    64. Waldemar A. Nielsen, Golden Donors: A New Anatomy of the Great Foundations (New Brunswick, NJ: Transaction Publishers, 2002).

    65. Francie Ostrower, Limited Life Foundations: Motivations, Experiences, and Strategies (Washington, DC: The Urban Institute: Center on Nonprofits and Philanthropy, 2009); John R. Thelin, John R. Trollinger, and Richard W. Trollinger, Time is of the Essence: Foundations and the Policies of Limited Life and Endowment Spend-Down, The Aspen Institute Program on Philanthropy and Social Innovation, last modified October 28, 2009, http://www.aspeninstitute.org/sites/default/files/content/docs/pubs/Time%20is%200f%20the%20Essence%20FINAL_0.pdf; Reneé A. Irvin, “Endowments: Stable Largesse or Distortion of the Polity?” Public Administration Review 67 (2007): 445–457.

    66. Marion Fremont-Smith, “Accumulations of Wealth by Nonprofits,” The Urban Institute Seminar Series Emerging Issues in Philanthropy, last modified August 1, 2004, urban.org/UploadedPDF/311022_accumulations_of_wealth.pdf.

    67. Ibid.; Ostrower, Limited Life Foundations; Irvin, “Endowments.”

    68. Ostrower, Limited Life Foundations.

    69. Nielsen, Golden Donors, 425.

    70. Ibid., p.426.

    71. See also Bill Bradley, Paul Jansen, and Les Silverman, “The Nonprofit Sector's $100 Billion Opportunity,” Harvard Business Review, May 2003), 81, 5, 94–103.

    Chapter 11

    1. Leslie R. Crutchfield and Heather McLeod Grant, Forces for Good (San Francisco: Jossey-Bass, 2008), 184.

    2. Peter F. Drucker, Managing the Nonprofit Organization (New York: HarperCollins, 2005), 107.

    3. Bill Bradley, Paul Jansen, and Les Silverman, “The Nonprofit Sector's $100 Billion Opportunity,” Harvard Business Review, May 2003, 81, 5 94–103.

    4. Robert D. Herman and David O. Renz, “Advancing nonprofit organizational effectiveness research and theory, Nonprofit Management 6 Leadership 18, 4 (2008): 399–415; David O. Renz, “Adding a few more pieces to the puzzle: Exploring the practical implications of recent research on boards,” Nonprofit Quarterly 18, 1(2011): 14–20; Jennifer Bright Preston and William A. Brown, “Commitment and Performance of Nonprofit Board Members,” Nonprofit Management & Leadership 15 (2004): 221–238; Jens Rowold and Anette Rohmann, “Relationships between Leadership Styles and Followers’ Emotional Experience and Effectiveness in the Voluntary Sector,” Nonprofit and Voluntary Sector Quarterly 38 (2009): 270–286; Bradley E.Wright and Sanjay K. Pandey, ‘Transformational Leadership in the Public Sector: Does Structure Matter?” Journal of Public Administration Research and Theory 20 (2009): 75–89; Rhys Andrews and George A. Boyne, “Capacity, Leadership, and Organizational Performance: Testing the Black Box Model of Public Management,” Public Administration Review 70 (2010): 443–454; Tracey Trottier, Montgomery Van Wart, and Xiao Hu Wang, “Examining the Nature and Significance of Leadership in Government Organizations,”Public Administration Review 68 (2008): 319–333.

    5. Max Weber, Essays in Sociology, ed. and trans., H.H. Gerth and C. Wright Mills (New York: Oxford University Press, 1964).

    6. Henri Fayol, General and Industrial Management, trans. Constance Storrs (London: Pitman, 1949); Frederick Winslow Taylor, The Principles of Scientific Management (New York: Harper & Brothers, 1911).

    7. Luther Gulick, “Notes on the Theory of Organization,” in Papers on the Study of Administration, ed. Luther Gulick and Lyndall Urwick (New York: Institute of Public Administration, 1937), 3–13.

    8. Kenneth J. Meier and John Bohte, “Ode to Luther Gulick: Span of Control and Organizational Performance,” Administration and Society 32 (May 2000): 115–137.

    9. Ludwig Vo n Bertalanffy, “Problems of General System Theory,” Human Biology 23 (1951):302–311.

    10. Anthony Downs, Inside Bureaucracy (Boston: Little, Brown and Co., 1966); William B. Werther Jr. and Evan M. Berman, Third Sector Management: The Art of Managing Nonprofit Organizations (Washington, DC: Georgetown University Press, 2001).

    11. Henry Mintzberg, The Structure of Organizations (Upper Saddle River, NJ: Prentice Hall, 1979).

    12. Sharon Oster, Strategic Management for Nonprofit Organizations: Theory and Cases (New York: Oxford University Press, 1995), 25.

    13. Sharon Oster, Strategic Management; Werther and Berman, Third Sector Management.

    14. Sharon Oster, Strategic Management, 152.

    15. Sharon Oster, Strategic Management.

    16.liveonpoint.org, http://www.liveonpoint.org/about-us/what-is-on-point, retrieved on July 11, 2010.

    17. Bill Silverfarb, “Family Homelessness on Rise,” Daily Journal [San Mateo, CA], Monday, June 28, 2010; http://smdailyjournal.com/article_preview.php?type=lnews&title=Family%20homelessness%200n%20.rise&id=134614&eddate=06/28/2010%2003:30:00.

    18. Michele Jackson, From our executive director Michele Jackson, Shelter Network's Network News, Summer 2010; http://www.shelternetwork.org/pdfs/ShelterNetworkSummer2010NewsletterColorweb.pdf; Shelter Network, May 11, 2011, Press Release: Non-Profits Partner to Give New Beds to the Homeless, http://www.shelternetwork.org/pdfs/ShelterNetwork_PressRelease5.11.11.pdf.

    19. Edward L. Glaeser, “Introduction,” in The Governance of Nonprofit Organizations, ed. Edward L. Glaeser (Chicago: University of Chicago Press, 2003), 1–43.

    20. Sharon Oster, Strategic Management.

    21. Ibid, 154.

    22. Anthony Downs, Inside Bureaucracy.

    23. Laura Murray, and Katie Cadigan, When Medicine Got it Wrong (Watertown, MA: Documentary Educational Resources, 2009). DVD and transcripts.

    24. Harriet Shetler, A History of the National Alliance for the Mentally Ill (Arlington, VA: National Alliance for the Mentally Ill, 1986); and Carol Howe and Jim Howe, “The National Alliance for the Mentally Ill: History and Ideology,” in Families of the Mentally Ill: Meeting the Challenges, ed. A.B. Hatfield, New Directions for Mental Health Services, No. 34 (San Francisco,: Jossey-Bass, 1987).

    25. Shetler, A History.

    26. NAMI. n.d. “What Is NAMI Fact Sheet,” www.nami.org/Template.cfm?Section=About_NAMI&Template=/ContentManagement/ContentDisplay.cfm&ContentID=83899.

    27. NAMI “About Public Policy,” www.nami.org/Content/NavigationMenu/Inform_Yourself/About_Public_Policy/About_Public_Policy.htm.

    28. Peter F. Drucker, Managing the Nonprofit; Mark H. Moore, “Managing for Value: Organizational Strategy in For-Profit, Nonprofit, and Governmental Organizations,” Nonprofit and Voluntary Sector Quarterly 29 (2000): 183–204; Marc Lindenberg, “Are we at the cutting edge or the blunt edge? Improving NGO organizational performance with private and public sector strategic management frameworks,” Nonprofit Management & Leadership 11, 3 (2001): 247–270; Tammy E. Beck, Cynthia A. Lengnick-Hall, and Mark L. Lengnick-Hall, “Solutions out of Context: Examining the Transfer of Business Concepts to Nonprofit Organizations,” Nonprofit Management & Leadership 19, 2 (2008): 153–171; Leslie R. Crutchfield and Heather McLeod Grant, Forces for Good.

    29. Mary Bryna Sanger, The Welfare Marketplace: Privatization and Welfare Reform (Washington, DC: The Brookings Institution, 2003); Frank A. Sloan, “Commercialism in Nonprofit Hospitals,” in To Profit or Not to Profit: The Commercial Transformation of the Nonprofit Sector, ed. Burton A. Weisbrod (New York: Cambridge University Press, 1998).

    30. Thomas P. Holland, and Roger A. Ritvo, Nonprofit Organizations, Principles and Practices (New York: Columbia University Press, 2008); Charles T. Goodsell, The Case for Bureaucracy (Washington, DC: CQ Press, 2004).

    31. Sharon Oster, Strategic Management; Jessica K. A. Word, “Human Resource Leadership and Management,” in Leadership in Nonprofit Organizations, ed. Kathryn Agard (Thousand Oaks, CA: Sage, 2010).

    32. Peter F. Drucker, Managing the Nonprofit.

    33. Ibid., 117.

    34. Nancy Winemiller Basinger and Jessica Romine Peterson “Where You Stand Depends on Where You Sit,” Nonprofit Management & Leadership 19 (2008): 243–257.

    35. Robert D. Herman and David O. Renz, “Advancing Nonprofit Organizational Effectiveness”; Paul C. Light, Sustaining Nonprofit Performance (Washington, DC: Brookings Institution Press, 2004); Jo Ann M. Zimmermann, Bonnie W. Stevens, Brenda J. Thames, Christopher M. Sieverdes, and Gwynn M. Powell, “The DIRECTIONS Nonprofit Resource Assessment Model, A Tool for Small Nonprofit Organizations,” Nonprofit Management & Leadership 14, 1 (2003): 79–91; Sonia Ospina, William Diaz, and James F. O'Sullivan, “Negotiating Accountability: Managerial Lessons from Identity-Based Nonprofit Organizations,” Nonprofit and Voluntary Sector Quarterly 31, 1 (2002): 5–31.

    36. Robert D. Herman and David O. Renz, “Doing Things Right: Effectiveness in Local Nonprofit Organizations, a Panel Study,” Public Administration Review 64, 6 (2004): 694–704.

    37. Paul C. Light, Sustaining Nonprofit Performance (Washington, DC: Brookings Institution Press, 2004): Leslie R. Crutchfield and Heather McLeod Grant, Forces.

    38. Peter F. Drucker, Managing the Nonprofit, 117.

    39. Ibid., 119.

    40. David L. Kushner, “The Significant Role that the Legislative Process Can Play in Fulfilling the Mission of a Not-for-Profit,” in The Legislative Labyrinth: A Map for Not-for-Profits, ed. Walter P. Pidgeon Jr. (New York: John Wiley & Sons), 4–36.

    41. Sharon Oster, Strategic Management; Mark H. Moore, Managing for Value; William B. Werther Jr. and Evan M. Berman, Third Sector; Evan M. Berman, Productivity in Public and Nonprofit Organizations (Thousand Oaks, CA: Sage Publications, 1998).

    42. Mark H. Moore, Managing for Value.

    43. GASB (Governmental Accounting Standards Board), Facts About GASB, p. 1, www.gasb.org/cs/BlobServer?blobcol=urldata&blobtable=MungoBlobs&blobkey=id&blobwhere=1175824006278&blobheader=application%2Fpdf.

    44. Steve De Vries, “GASB-34 Infrastructure Reporting,” Paper presented at the joint ISAC/Iowa League of Cities Conference on GASB-34, Des Moines, IA, 2000.

    45. Moore gives a model of the triangle for for-profit organizations and a second model for public organizations, but he does not show a separate model of the triangle for nonprofits. In his discussion, however, Moore notes the fact that the public model is more applicable to nonprofits than the for-profit model. Thus, Figure 11.2 is an adaptation from what Moore describes.

    46. Ibid., 198.

    47. Peter F. Drucker, Managing the Nonprofit, 120; Ibid., 119.

    48. Thomas J. Peters and Robert H. Waterman Jr., In Search of Excellence (New York: Warner Books, 1982); Robert D. Behn, “Management by Groping Along,” Journal of Policy Analysis and Management 7, 4 (1988): 643–663.

    49. Ronald A. Heifitz and Donald L. Laurie, “The Work of Leadership,” Harvard Business Review, January-February 1997,124–134.

    50. Evan M. Berman, Productivity, 5.

    51. Mark H. Moore, Managing for Value.

    52. Evan M. Berman, Productivity, 8.

    53. Ibid., 5–6.

    54. See Chapter 14 for a more thorough discussion of evaluation of nonprofit activity.

    55. Ibid., 6.

    56. Bill Bradley, Paul Jansen, and Les Silverman, “The Nonprofit Sector's $100 Billion.”

    57. Peter Eisinger, “Organizational Capacity and Organizational Effectiveness Among Street-Level Food Assistance Programs,” Nonprofit and Voluntary Sector Quarterly 31 (2002): 128.

    58. Robert L. Fischer, “The Sea Change in Nonprofit Human Services: Critical Assessment of Outcomes Measurement,” Families in Society: The Journal of Contemporary Human Services 82, 6 (2001): 561–568.

    59. Leslie R. Crutchfield and Heather McLeod Grant, Forces, 1

    60. Leslie R. Crutchfield and Heather McLeod Grant, Forces, 11.

    61. Ibid., 32.

    62. Ibid., 21.

    63. Ibid.

    64. Ibid., 22.

    65. Ibid.

    66. Ibid.

    67. Ibid.

    68. Ibid.

    69. Paul C. Light, Sustaining Nonprofit; Marc Lindenberg, “Are We at the Cutting Edge”; Charles T. Goodsell, The Case for Bureaucracy; Samantha L. Durst and Charldean Newell, “The Who, Why, and How of Reinvention in Nonprofit Organizations,” Nonprofit Management and Leadership 11 (2001): 443–457.

    70. Thomas J. Peters and Robert H. Waterman Jr., In Search; To m Osborne and David Gaebler, Reinventing Government: How the Entrepreneurial Spirit is Transforming the Public Sector (Reading, MA: Addison Wesley, 1992).

    71. Christopher Hood, “A Public Management for All Seasons?” Public Administration 69 (1991): 3–19.

    72. Paul C. Light, Sustaining Nonprofit.

    73.allianceonline.org, https://www.allianceonline.org/.

    74. Paul C. Light, Sustaining Nonprofit, 15.

    75. Paul C. Light, Sustaining Nonprofit; Alan J. Abramson and Rachel McCarthy, “Infrastructure Organizations,” in The State of Nonprofit America, ed. Lester M. Salamon (Washington, DC: Brookings Institution Press, 2002), 331–354; Kennard T. Wing, “Assessing the Effectiveness of Capacity-Building Initiatives: Seven Issues for the Field,” Nonprofit and Voluntary Sector Quarterly 33 (2004): 153–160; John Mandeville, “Public Policy Grant Making: Building Organizational Capacity among Nonprofit Grantees,” Nonprofit and Voluntary Sector Quarterly 36(2007): 282–298.

    76. Alliance for Nonprofit Management, “About the Alliance,” http://www.allianceonline.org/about-alliance.

    77. Paul C. Light, Sustaining Nonprofit, 53.

    78. Samantha L. Durst and Charldean Newell, “The Who, Why, and How.”

    79. Paul C. Light, Sustaining Nonprofit; Samantha L. Durst and Charldean Newell, “The Who, Why, and How”; Marc Lindenberg, “Are We at the Cutting Edge”; R. Paton, J. Foot, and G. Payne, “What Happens When Nonprofits Use Quality Models for Self-Assessment?” Nonprofit Management & Leadership 11 (2000):21–34.

    80. Samantha L. Durst and Charldean Newell, “The Who, Why, and How,” 454.

    81. CAPA, http://www.capa.com/files/press-room/cso-local-release-final.pdf.

    82. Elizabeth Blair, “Everyone Else Outsources, Why Can't the Arts?” National Public Radio, Weekend Edition, Sunday, May 22, 2010, http://www.wbur.org/npr/127039922.

    83. Elizabeth Blair, “Everyone Else”; CAPA, www.capa.com.

    84. CAPA, http://www.capa.com/about-capa/shared-services.

    85. Marc Lindenberg, “Are We at the Cutting Edge,” 248.

    86. Sally Shaw and Justine B. Allen, “To Be a Business and to Keep Our Humanity,” Nonprofit Management & Leadership 20 (2009): 88.

    87. Paul C. Light, Sustaining Nonprofit, 55.

    88. Marc Lindenberg, “Are We at the Cutting Edge,” 268.

    89. Lynne A. Weikart, Greg G. Chen, and Ed Sermier, Budgeting and Financial Management for Nonprofit Organizations: Using Money to Drive Mission Success (Washington, DC: CQ Press, 2013).

    90. Jae K. Shim and Joel G. Siegel, Financial Management for Nonprofits: The Complete Guide to Maximizing Resources and Managing Assets (Chicago: Irwin Professional Publishers, 1997).

    91. Ibid.

    92. Thad D. Calabrese, “Do Donors Penalize Nonprofit Organizations with Accumulated Wealth?” Public Administration Review 71(2011): 859–869.

    93. Sarah E. Waldeck, The Coming Showdown Over University Endowments: Enlisting the Donor, http://works.bepress.com/sarah_waldeck/1; Stephanie Strom, “How Long Should Gifts Just Grow?” New York Times, November 12, 2007, http://query.nytimes.com/gst/fullpage.html?res=9404E1DA123EF931A25752C1A9619C8B63&sec=&spon=&pagewanted=all.

    94. Christine Williamson, “College Endowment Returns Surge for Fiscal Year 2011,” Pensions & Investments Online, Feb. 1, 2012, http://www.pionline.com/article/20120201/REG/120209999/college-endowment-returns-surge-for-fiscal-year-2011.

    95. David Greco, “Nonprofit Financial Management,” in Nonprofit Management 101, ed. Darian Rodriguez Heyman (San Francisco: Jossey-Bass, 2011).

    96. Dennis R. Young, “Why Study Nonprofit Finance?” in Financing Nonprofits, ed. Dennis R. Young (Lanham, MD: AltaMira Press, 2007), 3–20.

    97. Dennis R. Young, “Toward a Normative Theory of Nonprofit Finance,” in Financing Nonprofits, ed. Dennis R. Young (Lanham, MD: AltaMira Press, 2007), 339–372.

    98. Woods Bowman and Elizabeth Keating, “On Nonprofit Investment Income,” Nonprofit Quarterly, June 21, 2006, http://www.nonprofitquarterly.org/management/638-on-nonprofit-investment-income.html.

    99. Ibid.

    100. Ibid.

    101. Christine Williamson, “College Endowment Returns Surge for Fiscal Year 2011,” Pensions & Investments Online, February 1, 2012, http://www.pionline.com/article/20120201/REG/120209999/college-endowment-returns-surge-for-fiscal-year-2011.

    102. Bowman and Keating, “On Nonprofit Investment.”

    103. Murray Dropkin, Jim Halpin, and Bill La Touche, The Budget-Building Book for Nonprofits, A Step-by-Step Guide for Managers and Boards (San Francisco: John Wiley and Sons, 2007), 3.

    104. Ibid.

    105. Ibid., 13.

    106. Ibid., 14.

    107. Edmund G. Brown Jr., California Attorney General's Guide for Charities (Sacramento, CA: State of California, 2005).

    108. David Greco, “Nonprofit Financial Management,” in Nonprofit Management 101, ed. by Darian Rodriguez Heyman (San Francisco: Jossey-Bass, 2011).

    109. Murray Dropkin, Jim Halpin, and Bill La Touche, The Budget-Building Book; Jae K. Shim and Joel G. Siegel, Financial Management.

    110. Steve Bullock, Montana Attorney General's Investigative Report of Greg Mortenson and Central Asia Institute, April 2012, p. 26; http://www.kxlh.com/files/cai.pdf.

    111. M. Shah, “Tracking Down Mortenson's Schools in Pakistan,” Radio Free Europe/Radio Liberty, http://www.rferl.org/content/mortenson_schools_pakistan_cai/24176299.html.

    112. Murray Dropkin, Jim Halpin, and Bill La Touche, The Budget-Building Book for Nonprofits; Jae K. Shim and Joel G. Siegel, Financial Management; Dennis R. Young, “Toward a Normative Theory”; Jerry Soto, “Fundamentals of a First-Rate Budget,” California Association of Nonprofits (CAN) Alert, January-February 2002, 1–6.

    113. This discussion is largely adopted from Soto (2002), Strand and Crabb (2006), and Dropkin, Halpin, and La Touche's The Budget-Building Book for Nonprofits, 2007. We recommend Dropkin, et al.'s user-friendly and hands-on book in the Supplemental Readings section of this chapter, as it offers a relevant “how-to” approach to nonprofit budgeting and includes a CD-Rom of exhibits and worksheets.

    114. Elizabeth Hamilton Foley, “Internal Reporting for Good Management: Statement of Financial Activities,” Greater Washington Society of CPAs, http://www.nonprofitaccountingba-sics.org/internal-reporting-good-management/internal-reports/statement-activities.

    115. Jerry Soto, Fundamentals; Alan Strand and Kathy Crabb, “Secrets of Cost Allocation,” California Association of Nonprofits (CAN) Alert 19 (2006): 1–10.

    116. Alan Strand and Kathy Crabb, “Secrets,” 2.

    117. Alan Strand and Kathy Crabb, “Secrets of Cost Allocation,” California Association of Nonprofits (CAN) Alert 19 (2006): 1–10.

    Chapter 12

    1. Ruth McCambridge, “Underestimating the Power of Nonprofit Governance,” Nonprofit and Voluntary Sector Quarterly 33 (2004): 352.

    2. Henry Mintzberg, The Structure of Organizations (Upper Saddle River, NJ: Prentice Hall, 1979).

    3. Melissa M. Stone and Francie Ostrower, “Acting in the Public Interest? Another Look at Research on Nonprofit Governance,” Nonprofit and Voluntary Sector Quarterly 36 (2007): 416–438.

    4. Officially, the case is Stern v. Lucy Webb Hayes National Training School for Deaconesses and Missionaries, 381 F. Supp. 1003 (D.D.C. 1974). David Harpool, “The Sibley Hospital Case: Trustees and Their Loyalty to the Institution,” Journal of College and University Law 23 (1996): 255–283.

    5. David Harpool, “The Sibley Hospital Case.”

    6. Herrington J. Bryce, Financial and Strategic Management of Nonprofit Organizations, 3rd ed. (San Francisco: Jossey-Bass, 2000).

    7. Richard T. Ingram, Ten Basic Responsibilities of Nonprofit Boards, 2nd ed. (Washington, DC: BoardSource, 2009) 64; Leslie R. Crutchfield and Heather McLeod Grant, Forces for Good (San Francisco: Jossey-Bass, 2008).

    8. Matthew R. Fairholm, “Different Perspectives on the Practice of Leadership,” Public Administration Review 64(2004): 577–590; Montgomery Van Wart, “Public-Sector Leadership Theory: An Assessment,” Public Administration Review 63(2003): 214–228.

    9. Peter Drucker, Managing the Nonprofit Organization (New York: HarperCollins, 2005); Barry Dym and Harry Hutson, Leadership in Nonprofit Organizations (Thousand Oaks, CA: Sage, 2005).

    10. James M. Burns, Leadership (New York: Harper & Row, 1978); Warren Bennis and Burt Nanus, Leaders: The Strategies for Taking Charge (New York: Harper & Row, 1985).

    11. William B. Werther Jr. and Evan M. Berman, Third Sector Management: The Art of Managing Nonprofit Organizations. (Washington, DC: Georgetown University Press, 2001), 16–17.

    12. Ronald A. Heifitz and Donald L. Laurie, “The Work of Leadership,” Harvard Business Review, January-February 1997, 124–134; Carolyn P. Egri and Susan Herman, “Leadership in the North American Environmental Sector: Values, Leadership Styles, and Contexts of Environmental Leaders and Their Organizations, Academy of Management Journal 43 (2000): 571–604; Montgomery Van Wart, “Public-Sector Leadership”; Matthew R. Fairholm, “Different Perspectives”; Tracey Trottier, Montgomery Van Wart, and Xiao Hu Wang, “Examining the Nature and Significance of Leadership in Government Organizations, Public Administration Review 68 (2008): 319–333.

    13. Bradley E. Wright and Sanjay K. Pandey, “Transformational Leadership in the Public Sector: Does Structure Matter?” Journal of Public Administration Research and Theory 20 (2009), 77.

    14. Jens Rowold and Anette Rohmann, “Relationships between Leadership Styles and Followers’ Emotional Experience and Effectiveness in the Voluntary Sector,” Nonprofit and Voluntary Sector Quarterly 38 (2009), 282.

    15. Montgomery Van Wart, “Public-Sector Leadership”; Bradley E. Wright and Sanjay K. Pandey, “Transformational Leadership”; Carolyn P. Egri and Susan Herman, “Leadership in the North.”

    16. W. Astor Kirk, Board Members Governing Roles and Responsibilities (Lanham, MD: University Press of America, 2007), 18.

    17. Rikki Abzug and Joseph Galaskiewicz, “Nonprofit Boards: Crucibles of Expertise or Symbols of Local Identities?” Nonprofit and Voluntary Sector Quarterly 30 (2001): 51–73; Sonia Ospina, William Diaz, and James F. O'Sullivan, “Negotiating Accountability: Managerial Lessons from Identity-Based Nonprofit Organizations,” Nonprofit and Voluntary Sector Quarterly 31 (2002): 5–31.

    18. David Suarez, “Street Credentials and Management Backgrounds: Careers of Nonprofit Executives in an Evolving Sector,” Nonprofit and Voluntary Sector Quarterly 39 (2010): 696–716.

    19. Joanne G. Carman, Suzanne M. Leland, and Amanda J. Wilson, “Crisis in Leadership or Failure to Plan?” Nonprofit Management and Leadership 21 (2010): 93–111.

    20. Rikki Abzug and Joseph Galaskiewicz, “Nonprofit Boards”; Judith L. Miller-Millesen, “Understanding the Behavior of Nonprofit Boards of Directors: A Theory-Based Approach,” Nonprofit and Voluntary Sector Quarterly 32 (2003): 521–547.

    21. Bruce C. Bonnickson, “New Roles of Volunteers in Development,” New Directions for Philanthropic Fundraising 39 (2003): 5–21.

    22. Peter Drucker, Managing the Nonprofit Organization (New York: HarperCollins, 2005); Ingram, Ten Basic Responsibilities.

    23. Kathy K. Hedge, Eva Nico, and Lindsay Fox, Advancing Good Governance (Washington, DC: BoardSource and FSG Social Impact Advisors, 2009), 31.

    24. Leslie R. Crutchfield and Heather McLeod Grant, Forces for Good.

    25. Bradley E. Wright and Judith L. Millesen “Nonprofit Board Role Ambiguity: Investigating Its Prevalence and Consequences,” American Review of Public Administration 38 (2008): 322–338.

    26. Salvatore P. Alaimo, “Nonprofits and Evaluation: Managing Perspectives from the Leader's Perspective,” New Directions for Evaluation 119 (2008): 73–92.

    27. Sharon Oster, Strategic Management for Nonprofit Organizations Theory and Cases (New York: Oxford University Press, 1995); William B. Werther Jr. and Evan M. Berman, Third Sector Management; Carolyn P. Egri and Susan Herman, “Leadership in the North”; Francie Ostrower and Melissa M. Stone, “Governance: Research Trends, Gaps, and Future Prospects,” in Walter W. Powell and Richard Steinberg, editors, The Nonprofit Sector A Research Handbook, 2nd ed., ed. Walter W. Powell and Richard Steinberg (New Haven, CT: Yale University Press, 2006), 612–628); Melissa M. Stone and Francie Ostrower, “Acting in the Public Interest.”

    28. William B. Werther Jr. and Evan M. Berman, Third Sector Management, 23.

    29. Deborah B. Basler and JoAnn Carmin, “Leadership Succession and the Emergence of an Organizational Identity Threat,” Nonprofit Management & Leadership 20 (2009): 185–201.

    30. Jean Crawford, “Profiling the Non-Profit Leader of Tomorrow,” Ivey Business Journal 74 (2010): 5.; Joanne G. Carman, Suzanne M. Leland, and Amanda J. Wilson, “Crisis in Leadership”; Janet L. Johnson “The Nonprofit Leadership Deficit,” Nonprofit Management & Leadership 19 (2009): 285–304.

    31. Leslie R. Crutchfield and Heather McLeod Grant, Forces for Good; Joanne G. Carman, Suzanne M. Leland, and Amanda J. Wilson, “Crisis in leadership.”

    32. Jean Crawford, “Profiling”; William J. Rothwell, The Nuts and Bolts of Succession Planning: A Dale Carnegie White Paper (Hauppauge, NY: Dale Carnegie & Associates, Inc., 2007)

    33. Barry Dym, and Harry Hutson, Leadership.

    34. Deborah B. Basler and JoAnn Carmin. “Leadership Succession.”

    35. Christy A. Visher and Jeremy Travis, “Transitions from Prison to Community,” Annual Review of Sociology 29 (2003) 89–113.

    36. Robert D. Herman and David O. Renz, “Advancing Nonprofit Organizational Effectiveness Research and Theory,” Nonprofit Management & Leadership 18 (2008): 399–415; David O. Renz, “Adding a Few More Pieces to the Puzzle: Exploring the Practical Implications of Recent Research on Boards,” Nonprofit Quarterly 18, 1 (2011), http://www.nonprofitquarterly.org/governancevoice/11971-adding-a-few-more-pieces-to-the-puzzle-exploring-the-practical-implications-of-recent-research-on-boards.html.

    37. David E. Olson, “Agency Theory in the Not-for-Profit Sector: Its Role at Independent Colleges,” Nonprofit and Voluntary Sector Quarterly 29(2000): 280–296.

    38. Jennifer Bright Preston and William A. Brown, “Commitment and Performance of Nonprofit Board Members, Nonprofit Management & Leadership 15 (2004): 221–238.

    39. William J. Ritchie and Karen Eastwood, “Executive Functional Experience and its Relationship to the Financial Performance of Nonprofit Organizations,” Nonprofit Management and Leadership 17 (2006): 67–82.

    40. Tracey Trottier, Montgomery Van Wart, and Xiao Hu Wang, “Examining the Nature,” 329.

    41. Jens Rowold and Anette Rohmann, “Relationships”; Bradley E. Wright and Sanjay K. Pandey, “Transformational Leadership”; Rhys Andrews and George A. Boyne, “Capacity, Leadership, and Organizational Performance: Testing the Black Box Model of Public Management, Public Administration Review 70 (2010): 443–454.

    42. Bradley E. Wright and Sanjay K. Pandey, “Transformational Leadership”; Tracey Trottier, Montgomery Van Wart, and Xiao Hu Wang, “Examining the Nature”; Montgomery Van Wart, “Public-Sector Leadership.”

    43. Leslie R. Crutchfield and Heather McLeod Grant, Forces for Good, 162.

    44. David O. Renz, “Adding a Few.”

    45. David O. Renz, “Adding a Few.”

    46. Francie Ostrower and Melissa M. Stone, “Governance,” 612.

    47. Mel Gill, “Building Effective Approaches to Governance,” Nonprofit Quarterly, Friday, June 2002, http://www.nonprofitquarterly.org/governancevoice/113-building-effective-approaches-to-governance.html; Tim Plumptre and Barbara Laskin, From Jeans to Jackets: Navigating the transition to more systemic governance in the voluntary sector (Ottawa: Institute on Governance, 2003).

    48. Judith L. Miller-Millesen, “Understanding the behavior”; Francie Ostrower and Melissa M. Stone, “Governance”; Melissa M. Stone and Francie Ostrower, “Acting in the Public Interest”; Melissa M. Stone and Francie Ostrower, “Moving Governance Research Forward: A Contingency-Based Framework and Data Application,” Nonprofit and Voluntary Sector Quarterly 39 (2010): 901–924.

    49. Judith L. Miller-Millesen, “Understanding the Behavior.”

    50. Francie Ostrower and Melissa M. Stone, “Governance.”

    51. Judith L. Miller-Millesen, “Understanding the Behavior,” 535.

    52. Judith L. Miller-Millesen, “Understanding the Behavior”; John W. Meyer and Brian Rowan, “Institutionalized Organizations: Formal Structure as Myth and Ceremony,” American Journal of Sociology 83 (1977): 340–363.

    53. Judith L. Miller-Millesen, “Understanding the Behavior.”

    54. Ibid.

    55. Evelyn Brody, “The Legal Framework for Nonprofit Organizations,” in The Nonprofit Sector A Research Handbook, 2nd ed., ed. Walter W. Powell and Richard Steinberg (New Haven, CT: University Press, 2006); Francie Ostrower and Melissa M. Stone, “Governance”; BoardSource, The Nonprofit Board Answer Book: A Practical Guide for Board Members and Chief Executives (San Francisco: Jossey-Bass, 2007).

    56. Evelyn Brody, “The Legal Framework.”

    57. Helmut K. Anheier, Nonprofit Organizations, Theory, Management, Policy. (New York: Routledge, 2005), 234.

    58. Francie Ostrower, Nonprofit Governance in the United States: Findings on Performance and Accountability from the First National Representative Study (Washington, DC: The Urban Institute, 2007).

    59. Board Source, www.boardsource.org/.

    60. Dennis Wagner and Craig Harris, “Fiesta Bowl Board Missed Signs,” Arizona Republic, April 10, 2011; http://www.azcentral.com/news/articles/2011/04/10/20110410fiesta-bowl-board-misses-signs.html.

    61. Ibid.; Paola Boivin, “Fiesta Bowl Rebuilds After Recent Scandal,” Arizona Republic, December 31, 2011; http://www.azcentral.com/news/articles/2011/12/28/20111228fiesta-bowl-rebuilds-after-scandal.html.

    62. Paola Boivin, “Fiesta Bowl Rebuilds.”

    63. Joan E. Pynes, Human Resources Management for Public and Nonprofit Organizations: A Strategic Approach, 3rd ed. (San Francisco: Jossey-Bass, 2009), 135.

    64. Nonprofits Insurance Alliance Group provides a great deal of information on nonprofit governance, particularly insurance issues; see Web Resources at the end of the chapter.

    65. Francie Ostrower and Melissa M. Stone, “Governance.”

    66. BoardSource, Nonprofit Governance Index 2010, (Washington, DC: BoardSource, 2010).

    67. Francie Ostrower and Melissa M. Stone, “Governance”; Sharon Oster, Strategic Management.

    68. William B. Werther Jr. and Evan M. Berman, Third Sector Management; Joan E. Pynes, Human Resources; David O. Renz, “Adding a Few More”; Kirk, W. Astor. Board Members; Thomas P. Holland and Roger A. Ritvo, Nonprofit Organizations, Principles and Practices (New York: Columbia University Press, 2008).

    69. BoardSource, Nonprofit Governance Index 2010; David O. Renz, “Adding a Few”; Francie Ostrower and Melissa M. Stone, “Governance”; Rikki Abzug and Joseph Galaskiewicz, “Nonprofit Boards.”

    70. Rikki Abzug and Joseph Galaskiewicz, “Nonprofit Boards.”

    71. Ruth McCambridge, “Underestimating the Power of Nonprofit Governance.” Nonprofit and Voluntary Sector Quarterly 33 (2004), 352.

    72. Sonia Ospina, William Diaz and James F. O'Sullivan, “Negotiating Accountability.”

    73. Christian Gonzalez-Rivera, Diversity on Foundation Boards of Directors, Issue Brief (Berkeley, CA: Greenlining Institute, 2009).

    74. Francie Ostrower and Melissa M. Stone, “Governance”; Rikki Abzug and Joseph Galaskiewicz, “Nonprofit Boards”; Sharon Oster, Strategic Management; Judith L. Miller-Millesen, “Understanding the Behavior”; Mary Tschirart, Kira Kristal Reed, Sarah J. Freeman, and Alison Louie Anker, “Who Serves?: Predicting Placement of Management Graduates on Nonprofit, Government, and Business Boards,” Nonprofit and Volunteer Sector Quarterly 38, 6 (2009): 1076–1085; William B. Werther Jr. and Evan M. Berman, Third Sector Management; Jeffrey L. Callen, April Klein, and Daniel Tinkelman, “Board Composition, Committees, and Organizational Efficiency: The Case of Nonprofits,” Nonprofit and Voluntary Sector Quarterly 32 (2003): 493–520.

    75. Francie Ostrower, Nonprofit Governance; Bradley E. Wright and Judith L. Millesen, “Nonprofit Board”; Robert D. Herman, “Concluding Thoughts on Closing the Board Gap,” in Nonprofit Boards of Directors: Analyses and Applications, ed. Robert D. Herman and Jon Van Til (New Brunswick, NJ: Transaction, 1989), 193–199; Robert D. Herman, “Are Public Service Nonprofit Boards Meeting Their Responsibilities?” Public Administration Review 69 (2009): 387–390.

    76. Francie Ostrower, Nonprofit Governance.

    77. BoardSource, Nonprofit Governance Index 2010.

    78. Jo An Zimmermann and Bonnie Stevens, “Best Practices in Board Governance: Evidence from South Carolina,” Nonprofit Management and Leadership 19 (2008): 189–202.

    79. Francie Ostrower and Melissa M. Stone, “Governance”; Melissa M. Stone and Francie Ostrower, “Moving Governance Research Forward”; Patricia Bradshaw, “A Contingency Approach to Nonprofit Governance,” Nonprofit Management and Leadership 20 (2009): 61–81.

    80. Francie Ostrower and Melissa M. Stone, “Governance.”

    81. Melissa M. Stone and Francie Ostrower, “Moving Governance Research Forward.”

    82. BoardSource, The Nonprofit Board Answer Book.

    83. BoardSource, Nonprofit Governance Index 2010.

    84. Francie Ostrower, Nonprofit Governance.

    85. William Brown, “Board Development Practices and Competent Board Members: Implications for Performance,” Nonprofit Management and Leadership 17 (2007): 301–317; Jennifer Bright Preston and William A. Brown, “Commitment and Performance”; Jo An Zimmermann and Bonnie Stevens, “Best Practices in Board Governance.”

    86. BoardSource, The Nonprofit Board Answer Book.

    87. BoardSource, The Nonprofit Board Answer Book; Vernetta Walker and Emily Heard, “Board Governance,” in Nonprofit Management 101, ed. Darian Rodriguez Heyman (San Francisco: Jossey-Bass, 2011), 501–518.

    88. Jennifer Bright Preston and William A. Brown, “Commitment and Performance.”

    89. Sue Inglis and Shirley Cleave, “A Scale to Assess Board Member Motivations in Nonprofit Organizations,” Nonprofit Management & Leadership 17 (2006): 83–101.

    90. Steven M. Farmer and Donald B. Fedor, “Volunteer Participation and Withdrawal,” Nonprofit Management & Leadership 9 (1999): 349–367.

    91. Bradley E. Wright and Judith L. Millesen, “Nonprofit Board.”

    92. BoardSource, The Nonprofit Board Answer Book, 311.

    93. Except where otherwise noted, all of the information within this box was derived from Steve Bullock, Montana Attorney General's Investigative Report of Greg Mortenson and Central Asia Institute, April 2012, p. 26, www.kxlh.com/files/cai.pdf.

    94. Bullock, 18.

    95. Bullock, 16.

    96. Anne Beyersdorfer, “Message from Anne Beyersdorfer, CAI Executive Director,” http://www.ikat.org/ag/.

    Chapter 13

    1. Steven Rathgeb Smith and Michael Lipsky, Nonprofits for Hire: The Welfare State in the Age of Contracting (Cambridge, MA: Harvard University Press, 1994), 115–116.

    2. Henry Mintzberg, The Structure of Organizations (Upper Saddle River, NJ: Prentice Hall, 1979).

    3. Anna Haley-Lock and Jean Kruzich, “Serving Workers in the Human Services: The Roles of Organizational Ownership, Chain Affiliation, and Professional Leadership in Frontline Benefits,” Nonprofit and Voluntary Sector Quarterly 37 (2008): 443–467; Rein De Cooman, Sara De Gieter, Roland Pepermans, and Marc Jegers, “A Cross-Sector Comparison of Motivation-Related Concepts in For-Profit and Not-for-Profit Service Organizations,” Nonprofit and Voluntary Sector Quarterly 40 (2009): 296–317.

    4. Nonprofit HR Solutions, 2012 Nonprofit Employment Trends Report (Washington, DC: Nonprofit HR Solutions, 2012).

    5. Hans-Gerd Ridder and Alina McCandless, “Influences on the Architecture of Human Resource Management in Nonprofit Organizations” Nonprofit and Voluntary Sector Quarterly 39 (2010): 124–141.

    6. Nonprofit HR Solutions, 2012 Nonprofit Employment Trends.

    7. Ibid.

    8. Ibid.

    9. William B. Werther Jr. and Evan M. Berman, Third Sector Management: The Art of Managing Nonprofit Organizations (Washington, DC: Georgetown University Press, 2001); Joan E. Pynes, Human Resources Management for Public and Nonprofit Organizations: A Strategic Approach, 3rd ed. (San Francisco: Jossey-Bass, 2009); Hans-Gerd Ridder and Alina McCandless, “Influences on the Architecture.”

    10. Joan E. Pynes, Human Resources Management, 31.

    11. Office of Personnel Management, OPM's Workforce Planning Model, 2005, http://www.opm.gov/hcaaf_resource_center/assets/Sa_t0014.pdf.

    12. Nonprofit HR Solutions, 2012 Nonprofit Employment Trends.

    13. Joan E. Pynes, Human Resources Management.

    14. Sharon Oster, Strategic Management for Nonprofit Organizations Theory and Cases (New York: Oxford University Press, 1995); Paul C. Light, Sustaining Nonprofit Performance (Washington, DC: Brookings Institution Press, 2004); Hans-Gerd Ridder and Alina McCandless, “Influences on the Architecture”; Rein De Cooman, Sara De Gieter, Roland Pepermans, and Marc Jegers, “A Cross-Sector Comparison”; Seok Eun Kim and Jung Wook Lee, “Is Mission Attachment an Effective Management Tool for Employee Retention?” Review of Public Personnel Administration 27 (2007): 227–248; Carlo Borzaga and Ermanno Tortia, “Worker Motivations, Job Satisfaction, and Loyalty in Public and Nonprofit Social Services,” Nonprofit and Voluntary Sector Quarterly 35(2006): 225–248; Leslie R. Crutchfield and Heather McLeod Grant, Forces for Good, (San Francisco: Jossey-Bass, 2008); Jessica Word and Sung Min Park, “Working Across the Divide: Job Involvement in the Public and Nonprofit Sectors,” Review of Public Personnel Administration 29 (2009): 103–133.

    15. Sharon Oster, Strategic Management; Avner Ben-Ner, Ting Ren, and Darla Flint Paulson, “A Sectoral Comparison of Wage Levels and Wage Inequality in Human Services Industries,” Nonprofit and Voluntary Sector Quarterly 40 (2011): 608–633; Ellen F. Netting, Mary Katherine O'Conner, M. Lori Thomas, and Gaynor Yancey, “Mixing and Phasing of Roles among Volunteers, Staff, and Participants in Faith-Based Programs,” Nonprofit and Voluntary Sector Quarterly 34 (2005): 179–205.

    16. Office of Personnel Management, Assessment Decision Guide, http://apps.opm.gov/ADT/Content.aspx?page=TOC.

    17. Employment and Training Administration, Testing and Assessment, www.onetcenter.org/dl_files/proTestAsse.pdf.

    18. Hans-Gerd Ridder and Alina McCandless, “Influences on the Architecture”; Felice Davidson Perlmutter, John R. Deckop, Alison M. Konrad, and Joshua L. Freely, “Nonprofits and the Job Retention of Former Welfare Clients,” Nonprofit and Voluntary Sector Quarterly 34 (2005): 473–490; Carlo Borzaga and Ermanno Tortia, “Worker motivations”; Seok Eun Kim and Jung Wook Lee, “Is Mission Attachment.”

    19. Amy Butler, “Wages in the Nonprofit Sector: Management, Professional, and Administrative Support Occupations,” U.S. Bureau of Labor Statistics, last modified April 15, 2009, http://www.bls.gov/opub/cwc/cm20081022ar01p1.htm; Jessica K.A. Word, Human Resource Leadership and Management,” in Kathryn Agard, editor, Leadership in Nonprofit Organizations, in ed. Kathryn Agard (Thousand Oaks, CA: Sage, 2010).

    20. Avner Ben-Ner, Ting Ren, and Darla Flint Paulson, “A Sectoral Comparison.”

    21. Amy Butler, “Wages in the Nonprofit Sector.”

    22. Avner Ben-Ner, Ting Ren, and Darla Flint Paulson, “A Sectoral Comparison”; Sharon Oster, Strategic Management.

    23. Abraham H. Maslow, “A Theory of Human Motivation,” Psychological Review 50 (1943): 370–396.

    24. J. S. Alderfer, “An Empirical Test of a New Theory of Human Needs,” Organizational Behavior and Human Performance 4 (1969): 142–175; McClelland, David. C., Human Motivation. (Cambridge, UK: Cambridge University Press, 1989); Frederick Herzberg, “One More Time: How Do You Motivate Employees?” Harvard Business Review 65 (1987): 109–120; Peter Drucker, Managing the Nonprofit Organization (New York: HarperCollins, 2005).

    25. Jessica K.A. Word, “Human Resource Leadership.”

    26. Victor H. Vroom, Work and Motivation (Oxford: Wiley, 1964); J. Stacy Adams, “Towards an Understanding of Inequity,” Journal of Abnormal and Social Psychology 67 (1963): 422–436.

    27. Edwin A. Locke and Gary P. Latham, A Theory of Goal Setting and Task Performance (Englewood Cliffs, NJ: Prentice Hall, 1990); Edwin A. Locke and Gary P. Latham, “Building a Practically Useful Theory of Goal Setting and Task Motivation,” American Psychologist 57 (2002): 705–717.

    28. Joan E. Pynes, Human Resources Management; Sharon Oster, Strategic Management for Nonprofit Organizations Theory and Cases (New York: Oxford University Press, 1995).

    29. James L. Perry and Lois Recascino Wise, “The Motivational Bases of Public Service.” Public Administration Review 50 (1990): 367–373.

    30. James L. Perry and Lois Recascino Wise, “The Motivational Bases”; Sue A. Frank and Gregory B. Lewis, “Government Employees: Working Hard, or Hardly Working?” American Review of Public Administration 34 (2004): 36–51; Wright, Bradley E., “Public Service and Motivation: Does Mission Matter?” Public Administration Review 67, 1 (2007): 54–64.

    31. Paul C. Light, Sustaining Nonprofit Performance; Rein De Cooman, Sara De Gieter, Roland Pepermans, and Marc Jegers, “A Cross-Sector Comparison”; Seok Eun Kim and Jung Wook Lee, “Is Mission Attachment”; Carlo Borzaga, and Ermanno Tortia, “Worker Motivations”; Mary Tschirhart, Kira Kristal Reed, Sarah J. Freeman, and Alison Louie Anker, “Is the Grass Greener? Sector Shifting and Choice of Sector by MPA and MBA Graduates,” Nonprofit and Volunteer Sector Quarterly 37 (2008): 668–688.

    32. Sue A. Frank and Gregory B. Lewis, “Government Employees.”

    33. Sharon Oster, Strategic Management; John R. Deckop and Carol C. Cirka, “The risk and reward of a double-edged sword: Effects of a Merit Pay Program on Intrinsic Motivation”, Nonprofit and Voluntary Sector Quarterly 29 (2000): 400–418.

    34. John R. Deckop and Carol C. Cirka, “The Risk and Reward”; James L. Perry, Debra Mesch, and Laurie Paarlberg, “Motivating Employees in a New Governance Era,” Public Administration Review 66, 4 (2006): 505–514.

    35. Peter Drucker, Managing the Nonprofit, 119.

    36. Rony Brauman and Joelle Tanguy, Work in the Field: The Médecins Sans Frontières Experience, 1998, www.doctorswithoutborders.org/work/field/msfexperience.cfm.

    37. Médecins Sans Frontières, Donations, www.msf.org/msf/donations/donations_home.cfm.

    38. Médecins Sans Frontières, MSF Activity Report 2010, www.doctorswithoutborders.org/publications/ar/MSF-Activity-Report-2010.pdf.

    39. Joan E. Pynes, Human Resources Management; John R. Deckop and Carol C. Cirka, “The Risk and Reward”; Saundra J. Reinke, “Does the Form Really Matter? Leadership, Trust, and Acceptance of the Performance Appraisal Process,” Review of Public Personnel Administration 23 (2003): 23–37.

    40. Joan E. Pynes, Human Resources Management.

    41. John R. Deckop and Carol C. Cirka, “The Risk and Reward.”

    42. Ibid.

    43. James L. Perry, “Bringing Society in: Toward a Theory of Public-Service Motivation.” Journal of Public Administration Research and Theory 10 (2000): 471–488; Joan E. Pynes, Human Resources Management.

    44. Thomas P. Holland and Roger A. Ritvo, Nonprofit Organizations, Principles and Practices (New York: Columbia University Press, 2008).

    45. Steven Rathgeb Smith and Michael Lipsky, Nonprofits for Hire.

    46. Ibid, 103.

    47. Femida Handy, Laurie Mook, and Jack Quarter, “The Interchangeability of Paid Staff and Volunteers in Nonprofit Organizations,” Nonprofit and Voluntary Sector Quarterly 37 (2008): 76–92; Steven Rathgeb Smith, “Social Services,” in The State of Nonprofit America, ed. Lester A. Salamon (Washington, DC: Brookings Institution Press, 2002), 149–186; Jessica Word and Sung Min Park, “Working across the Divide.”

    48. Sharon Oster, Strategic Management.

    49. Steven Rathgeb Smith and Michael Lipsky, Nonprofits for Hire, 100.

    50. Sharon Oster, Strategic Management.

    51. Femida Handy, Laurie Mook, and Jack Quarter, “The Interchangeability.”

    52. Matthew A. Liao-Troth, “Attitude Differences Between Paid Workers and Volunteers,” Nonprofit Management & Leadership 11 (2001): 423–442.

    53. Ellen F. Netting, Mary Katherine O'Conner, M. Lori Thomas, and Gaynor Yancey, “Mixing and Phasing of Roles.”

    54. William B. Werther Jr. and Evan M. Berman, Third Sector Management, The Art of Managing Nonprofit Organizations (Washington, DC: Georgetown University Press, 2001), 24.

    55. Joan E. Pynes, Human Resources Management; Femida Handy, Laurie Mook, and Jack Quarter, “The Interchangeability.”

    56. Femida Handy, Laurie Mook, and Jack Quarter, “The Interchangeability.”

    57. Steven G. Rogelberg, Joseph A. Allen, James M. Conway, Adrian Goh, Lamarra Currie, and Betsy McFarland, “Employee Experiences with Volunteers,” Nonprofit Management and Leadership 20 (2010): 423–444.

    58. Lester M. Salamon and Stephanie Lessans Geller, Nonprofit America: A Force for Democracy? Center for Civil Society Studies Listening Post Project, Communiqué No. 9. (Baltimore: Johns Hopkins University Institute for Policy Studies, 2008); Lester M. Salamon, Stephanie L. Geller, and Kasey L. Spence, Impact of the 2007–09 Economic Recession on Nonprofit Organizations. Listening Post Project (Baltimore: Johns Hopkins University Center for Civil Society Studies, 2009).

    59. Katie L. Roeger, Amy Blackwood, and Sarah L. Pettijohn, The Nonprofit Sector in Brief: Public Charities, Giving, and Volunteering, 2011 (Washington, DC: The Urban Institute, 2011).

    60. Virginia A. Hodgkinson, Kathryn E. Nelson, and Edward D. Sivak Jr., “Individual Giving and Volunteering,” in The State of Nonprofit America, ed. Lester M. Salamon (Washington, DC: Brookings Institution Press, 2002), 387–420; Michele L. Ross and Jeffrey L. Brudney, “Volunteer Administration: Useful Techniques for the Public Sector,” Journal of Volunteer Administration 16 (1998): 27–37.

    61. Rick Cohen, Volunteerism Public Policies Can Hurt Nonprofits. Blue Avocado Investigates, May 3, 2010; http://www.blueavocado.org/node/522.

    62. Mark A. Hagar and Jeffrey L. Brudney, “Net Benefits: Weighing the Challenges and Benefits of Volunteers,” Journal of Volunteer Administration 23 (2005): 26–31.

    63. David M. Van Slyke and Janet L. Johnson, “Nonprofit Organizational Performance and Resource Development Strategies,” Public Performance & Management Review 29 (2006): 467–496; Independent Sector, Giving & Volunteering in the United States, 2001 (Washington DC: Independent Sector, 2002b); Joan E. Pynes, Human Resources Management; Amornrat Apinunmahakul, Vicky Barham, and Rose Anne Devlin, “Charitable Giving, Volunteering, and the Paid Labor Market,” Nonprofit and Voluntary Sector Quarterly 38 (2009): 77–94.

    64. Independent Sector. Giving & Volunteering.

    65. Sharon Oster, Strategic Management; Gil E. Clary and Mark Snyder, “The Motivations to Volunteer: Theoretical and Practical Considerations,” Current Directions in Psychological Science 8 (1999): 156–159; Gil E. Clary, Mark Snyder, Robert D. Ridge, John Copeland, Arthur A. Stukas, Julie Haugen, and Peter Miene, “Understanding and Assessing the Motivations of Volunteers: A Functional Approach,” Journal of Personality and Social Psychology 74 (1998): 1516–1530; Michele L. Ross and Jeffrey L. Brudney, “Volunteer Administration”; Joan E. Pynes, Human Resources Management.

    66. Gil E. Clary and Mark Snyder. “The Motivations.”

    67. Mark A. Hagar and Jeffrey L. Brudney, Balancing Act: The Challenges and Benefits of Volunteers, Volunteer Management Capacity Study Series, Washington, DC: The Urban Institute, 2004); Mark A. Hagar and Jeffrey L. Brudney, “Net Benefits.”

    68. Joan E. Pynes, Human Resources Management.

    69. David M. Van Slyke and Janet L. Johnson, “Nonprofit Organizational performance”; Amornrat Apinunmahakul, Vicky Barham, and Rose Anne Devlin. “Charitable Giving.”

    70. David M. Van Slyke and Janet L. Johnson, “Nonprofit Organizational Performance.”

    71. Joan E. Pynes, Human Resources Management; Laura Tiehen, “Has Working More Caused Married Women to Volunteer Less? Evidence from Time Diary Data, 1965–1993,” Nonprofit and Volunteer Sector Quarterly 29 (2000): 505–529; Jeffrey L. Brudney and Lucas C. P. M. Meijs, “It Ain't Natural,” Nonprofit and Voluntary Sector Quarterly 38, 4 (2009): 564–581.

    72. Joan E. Pynes, Human Resources Management.

    73. Boy Scouts of America, “Scout Oath,” www.scouting.org/About/FactSheets/OverviewofBSA.aspx.

    74. Joan E. Pynes, “Human Resources Management Challenges for Nonprofit Organizations,” in Public Personnel Management Current Concerns, Future Challenges, 4th ed., ed. Norma M. Riccucci (New York: Pearson Longman, 2005), 225–242.

    75. Legal Information Institute, “Boy Scouts of America v. Dale (99–699) 530 U.S. 640 (2000), Syllabus,” Cornell University Law School, http://www.law.cornell.edu/supct/html/99–699.ZS.html; Harvard Law Review, Leading Cases, Harvard Law Review 120 (2006): 125–371.

    76. Joan E. Pynes, “Human Resources Management Challenges for Nonprofit Organizations,” in Public Personnel Management Current Concerns, Future Challenges, 4th ed., ed. Norma M. Riccucci (New York: Pearson Longman, 2005), 225–242.

    77. Ian Urbina, “Boy Scouts Lose Philadelphia Lease in Gay-Rights Fight,” New York Times, Dec. 6, 2007, http://www.nytimes.com/2007/12/06/us/06scouts.html?ref=boyscouts.

    78. Christina Ng, “Eagle Scout Challenges Boy Scouts Anti-Gay Policy with Petition,” last modified May 30, 2012, http://abcnews.go.com/US/eagle-scout-challenges-boy-scouts-anti-gay-policy/story?id=16459135.

    79. Jeffrey L. Brudney and Lucas C.P.M. Meijs, “It Ain't Natural.”

    80. Ibid., 577.

    81. Brad W. Mayer, Katherine A. Fraccastoro, and Lisa D. McNary. “The Relationship among Organizational-Based Self-Esteem and Various Factors Motivating Volunteers,” Nonprofit and Voluntary Sector Quarterly 36 (2007): 327–340.

    82. Ibid.

    83. Jeffrey L. Brudney and Lucas C.p.m. Meijs, “It Ain't Natural.”

    84. Jeffrey L. Brudney and Lucas C.p.m. Meijs “It Ain't Natural”; Steven G. Rogelberg, Joseph A. Allen, James M. Conway, Adrian Goh, Lamarra Currie, and Betsy McFarland, “Employee Experiences.”

    85. Steven G. Rogelberg, Joseph A. Allen, James M. Conway, Adrian Goh, Lamarra Currie, and Betsy McFarland, “Employee Experiences”; Joan E. Pynes, Human Resources Management; Sharon Oster, Strategic Management; Jessica K.A. Word, “Human Resource Leadership.”

    86. Peter F. Drucker, Managing the Nonprofit Organization (New York: HarperCollins, 2005); Michele L. Ross and Jeffrey L. Brudney, “Volunteer Administration”; Steven M. Farmer and Donald B. Fedor, “Volunteer Participation and Withdrawal,” Nonprofit Management & Leadership 9 (1999) 349–367; Joan E. Pynes, Human Resources Management; Rogelberg et al., “Employee Experiences.”

    87. Steven G. Rogelberg, Joseph A. Allen, James M. Conway, Adrian Goh, Lamarra Currie, and Betsy McFarland, “Employee Experiences.”

    88. Ibid.

    89.Volunteer Protection Act (PL 105–19, June 18, 1997).

    90. Joan E. Pynes, Human Resources Management; Leslie R. Crutchfield and Heather McLeod Grant, Forces for Good (San Francisco: Jossey-Bass, 2008).

    91. Frances Kunreuther, “The Changing of the Guard: What Generational Differences Tell us About Social-Change Organizations,” Nonprofit and Voluntary Sector Quarterly 32 (2003): 450–457.

    92. Sung Bum Yang and Mary Guy, “Genxers versus Boomers: Work Motivators and Management Implications,” Public Performance and Management Review 29 (2006): 267–284.

    93. Frances Kunreuther, “The Changing of the Guard”; Sung Bum Yang and Mary Guy, “Genxers versus Boomers.”

    94. Sung Bum Yang and Mary Guy, “Genxers versus Boomers”; Anthony Downs, Inside Bureaucracy (Boston: Little, Brown and Company, 1966).

    95. Hans-Gerd Ridder and Alina McCandless, “Influences on the Architecture”; Nancy Winemiller Basinger, and Jessica Romine Peterson, “Where You Stand Depends on Where You Sit,” Nonprofit Management and Leadership 19 (2008): 243–257.

    96. Sharon Oster, Strategic Management.

    97. David W. Pitts and Lois Recascino Wise, “Workforce Diversity in the New Millennium: Prospects for Research,” Review of Public Personnel Administration 30 (2010): 44–69.

    98. Tina Nabatchi and Lisa Blomgren Bingham, “From Postal to Peaceful: Dispute Systems Design in the USPS REDRESS Program,” Review of Public Personnel Administration 30 (2010): 211–234.

    99. Tina Nabatchi, “The Institutionalization of Alternative Dispute Resolution in the Federal Government,” Public Administration Review 67 (2007): 646–661.

    100. Tina Nabatchi and Lisa Blomgren Bingham, “From Postal to Peaceful”; Ruth Sirman, “Immunize Your Organization against Superconflicts,” Employment Relations Today 35 (2008): 33–41.

    101. Tina Nabatchi and Lisa Blomgren Bingham, “From Postal to Peaceful,” 230.

    102. Tina Nabatchi and Lisa Blomgren Bingham, “From Postal to Peaceful”; Ruth Sirman, “Immunize Your Organization” 33–41.

    103. Ruth Sirman, “Immunize Your Organization,” 37–38.

    104. Tina Nabatchi and Lisa Blomgren Bingham, “From Postal to Peaceful”; Ruth Sirman, “Immunize Your Organization,” 33–41.

    105. Title VII Sec. 703e.

    106. As amended by P.L. 92–261, effective March 24, 1972.

    107. Joan E. Pynes, Human Resources Management.

    108.Boy Scouts of America v. Dale (99–699) 530 U.S. 640 (2000), http://www.law.cornell.edu/supct/html/99–699.ZS.html.

    109. Italics in original; OpenJurist.com. 21.F.3d 184—Young v. Northern Illinois Conference of United Methodist Church, http://openjurist.org/21/f3d/184/young-v-northern-illinois-conference-of-united-methodist-church-r.

    110.FindLaw.com, No. 98–6761, Hall v. Baptist Memorial Health Care Corporation, http://caselaw.findlaw.com/us-6th-circuit/1437164.html.

    111. Joan E. Pynes, “Human Resources Management Challenges for Nonprofit Organizations,” in Public Personnel Management Current Concerns, Future Challenges, 4th ed., ed. Norma M. Riccucci (New York: Pearson Longman, 2005), 225–242.

    112. Joan E. Pynes, Human Resources Management for Public and Nonprofit Organizations, A Strategic Approach, 3rd ed. (San Francisco: Jossey-Bass, 2009),

    113. For more information about employment protections and regulations, see the Equal Employment Opportunity Commission at www.eeoc.gov.

    114. The original Americans with Disabilities Act (ADA) applied to organizations of 25 or more employees; in 1994, the law was broadened to include employers with 15 or more employees (see Pynes, Human Resources Management for a discussion).

    115. Joan E. Pynes, Human Resources Management.

    116. Joan E. Pynes, “Human Resources Management Challenges for Nonprofit Organizations,” in Public Personnel Management Current Concerns, Future Challenges, 4th ed., ed. Norma M. Riccucci (New York, NY: Pearson Longman, 2005): pp. 225–242.

    117. Corey S. Dubin, “Red Cross at Crossroads: The Urgent Need for Improvements in Blood Services,” Blood Matters, 2009, http://www.bloodmatters.org/?p=23.

    118. Detroit Free Press (online), Blood Workers Strike Red Cross in Labor Dispute, June 2, 2010, http://m.freep.com/BETTER/news.jsp?key=661613&rc=lo.

    119. Federal Register, “Certain Preventive Services under Affordable Care Act,” Volume 77, Number 55 (Wednesday, March 21, 2012), www.regulations.gov/#!documentDetail;D=CMS-2012–0031–0001.

    120. Health and Human Services Press Office, News Release, “A Statement by U.S. Department of Health and Human Services Secretary Kathleen Sebelius,” January 20, 2012. www.hhs.gov/news/press/2012pres/01/20120120a.html.

    121. Ibid.

    122. Robert Pear, “Passions Flare as House Debates Birth Control Rule,” New York Times, February 17, 2012, www.nytimes.com/2012/02/17/us/politics/birth-control-coverage-rule-debated-at-house-hearing.html.

    123. Ibid.

    124. Jim Abrams, “Sandra Fluke, Witness Snubbed by GOP, Speaks to Democrats About Birth Control,” Huffington Post, February 23, 2012, www.huffingtonpost.com/2012/02/23/sandra-fluke-birth-control-democrats_n_1297110.html.

    125. Federal Register, “Certain Preventive Services.”

    126. Margaret Fosmoe, “Notre Dame, Catholic Diocese, Others File Suit Regarding HHS Mandate,” WSBT-TV, last modified May 21, 2012, http://www.wsbt.com/news/wsbt-notre-dame-lawsuit-challenges-constitutionality-of-hhs-mandate-20120521,0,6468962.story.

    Chapter 14

    1. Burton A. Weisbrod, “An Agenda for Quantitative Evaluation of the Nonprofit Sector: Need, Obstacles, and Approaches,” in Measuring the Impact of the Nonprofit Sector, ed. Patrice Flynn and Virginia A. Hodgkinson (New York, NY: Kluwer Academic/Plenum Publishers, 2001), 287.

    2. Paul W. Mattessich,. The Manager's Guide to Program Evaluation. (St. Paul, MN: Fieldstone Alliance, 2003), 3.

    3. Robert L. Fischer, “The Sea Change in Nonprofit Human Services: A Critical Assessment of Outcomes Measurement” Families in Society: Journal of Contemporary Human Services 82 (2001): 561–568; Joanne G. Carman, Kimberly A. Fredericks, and David Introcaso, “Government and Accountability: Paving the Way for Nonprofits and Evaluation,” New Directions for Evaluation 119 (2008): 5–12.

    4. Stephanie Riger and Susan L. Staggs, “A Nationwide Survey of State-Mandated Evaluation Practices for Domestic Violence Agencies,” Journal of Interpersonal Violence 26 (2010): 50–70.

    5. Joanne G. Carman, Kimberly A. Fredericks, and David Introcaso, “Government and Accountability”; Joanne G. Carman, “Nonprofits, Funders, Evaluation: Accountability in Action,” American Review of Public Administration 39 (2009): 374–390; Thomas P. Holland and Roger A. Ritvo, Nonprofit Organizations, Principles and Practices (New York: Columbia University Press, 2008); Kelly LeRoux and Nathaniel S. Wright, “Does Performance Measurement Improve Strategic Decision Making? Findings from a National Survey of Nonprofit Social Service Agencies,” Nonprofit and Voluntary Sector Quarterly 39 (2010): 571–587.

    6. Joanne G. Carman, “Nonprofits, Funders, Evaluation”; Richard Hoefer, “Accountability in Action? Program Evaluation in Nonprofit Human Service Agencies,” Nonprofit Management & Leadership 11 (2000): 167–177; Kelly LeRoux and Nathaniel S. Wright, “Does Performance Measurement.”

    7. Joanne G. Carman, Kimberly A. Fredericks, and David Introcaso, “Government and Accountability.”

    8. Salvatore P. Alaimo, “Nonprofits and Evaluation: Managing Expectations from the Leader's Perspective,” New Directions for Evaluation 119 (2008): 73–92.

    9. Paul W. Mattessich,. The Manager's Guide, 7.

    10. Adam Eckerd and Stephanie Moulton, “Heterogeneous Roles and Heterogeneous Practices: Understanding the Adoption and Uses of Nonprofit Performance Evaluations,” American Journal of Evaluation 32 (2011): 98–117.

    11. William B. Werther Jr. and Evan M. Berman, Third Sector Management, The Art of Managing Nonprofit Organizations (Washington, DC: Georgetown University Press, 2001); Paul W. Mattessich, The Manager's Guide; Adam Eckerd and Stephanie Moulton, “Heterogeneous Roles.”

    12. Joanne G. Carman, “Nonprofits, Funders, Evaluation”; Adam Eckerd and Stephanie Moulton, “Heterogeneous Roles.”

    13. Mary Katherine O'Connor and F. Ellen Netting, “Faith-Based Evaluation: Accountable to Whom, for What?” Evaluation and Program Planning 31 (2008): 347–355.

    14. Joanne G. Carman, “Nonprofits, Funders, Evaluation.”

    15. Ibid.

    16. William J. Ritchie and Robert W. Kolodinsky, “Nonprofit Organization Performance Measurement: Evaluation of New and Existing Financial Performance Measures,” Nonprofit Management & Leadership13 (2003): 367–381; Robert D. Herman and David O. Renz, “Advancing Nonprofit Organizational Effectiveness Research and Theory, Nonprofit Management & Leadership, 18 (2008): 399–415.

    17. Evan M. Berman, Productivity in Public and Nonprofit Organizations (Thousand Oaks, CA: Sage Publications, 1998), 6.

    18. Adam Eckerd and Stephanie Moulton, “Heterogeneous Roles.”

    19. William J. Ritchie and Robert W. Kolodinsky, “Nonprofit Organization Performance”; Janet S. Greenlee and David Bukovinsky, “Financial Ratios for Use in the Analytical Review of Charitable Organizations,” Ohio CPA Journal 57 (1998): 32–38.

    20. Janet S. Greenlee and David Bukovinsky, “Financial Ratios”; William J. Ritchie and Robert W. Kolodinsky, “Nonprofit Organization Performance.”

    21. William J. Ritchie and Robert W. Kolodinsky, “Nonprofit Organization Performance.”

    22. Janet S. Greenlee and David Bukovinsky, “Financial Ratios”; William J. Ritchie and Robert W. Kolodinsky, “Nonprofit Organization Performance.”

    23. William J. Ritchie and Robert W. Kolodinsky, “Nonprofit Organization Performance.”

    24. Ibid.

    25. Janet S. Greenlee and David Bukovinsky, “Financial Ratios.”

    26. Betty Jane Richmond, Laurie Mook, and Jack Quarter, “Social Accounting for Nonprofits: Two Models,” Nonprofit and Voluntary Sector Quarterly 13 (2003): 308–324.

    27. Lisa Ranghelli and Julia Chang, Strengthening Democracy, Increasing Opportunities: Impacts of Advocacy, Organizing and Civic Engagement in North Carolina (Washington, DC: National Committee for Responsive Philanthropy, 2009).

    28. Paul W. Mattessich,. The Manager's Guide, 36.

    29. Stephanie Riger and Susan L. Staggs, “A Nationwide Survey.”

    30. National Committee for Responsive Philanthropy, “James E. Canales: On the James Irvine Foundation's Annual Comprehensive Performance Assessment,” Responsive Philanthropy Winter 2009/2010.

    31. Pietro Micheli and Mike Kennerley, “Performance Measurement Frameworks in Public and Non-Profit Sectors,” Production Planning & Control 16 (2005): 125–134; Sandra L. Bozzo, “Evaluation Resources for Nonprofit Organizations,” Nonprofit Management & Leadership 10(2000): 463–472.

    32. Lawrence M. Butler, The Nonprofit Dashboard: A Tool for Tracking Progress (Washington, DC: BoardSource. 2007), 2.

    33. Ibid., 3.

    34. Adam Eckerd and Stephanie Moulton, “Heterogeneous Roles,” 100.

    35. Paul W. Mattessich, The Manager's Guide; Sharon Oster, Strategic Management for Nonprofit Organizations: Theory and Case. (New York: Oxford University Press, 1995).

    36. Melissa A. Stone and Susan Cutcher-Gershenfeld, “Challenges of Measuring Performance in Nonprofit Organizations,” in Measuring the Impact of the Nonprofit Sector, ed. Patrice Flynn and Virginia A. Hodgkinson (New York: Kluwer Academic/Plenum Publishers, 2001): 33–58; Harry Hatry, Therese van Houten, Margaret C. Plantz, and Martha Taylor Greenway, Measuring Program Outcomes: A Practical Approach (Alexandria, VA: United Way, 1996); Dennis L. Poole, Jill K. Davis, Jane Resiman, and Joan E. Nelson, “Improving the Quality of Outcome Evaluation Plans,” Nonprofit Management & Leadership 11 (2001): 405–421; Paul W. Mattessich, The Manager's Guide. Like many in the field, we have adopted the terminology used by the United Way of America in Hatry et al., Measuring Program Outcomes; Patrice Flynn and Virginia A. Hodgkinson, eds., Measuring the Impact of the Nonprofit Sector (New York: Kluwer Academic/Plenum Publishers, 2001); Paul W. Mattessich, The Manager's Guide).

    37. Margaret C. Plantz, Martha Taylor Greenway, Michael Hendricks, “Outcome Measurement: Showing Results in the Nonprofit Sector,” New Directions for Evaluation 75 (1997): 17.

    38. Sharon Oster, Strategic Management; Paul W. Mattessich, The Manager's Guide; Margaret C. Plantz, Martha Taylor Greenway, Michael Hendricks, “Outcome Measurement.”

    39. Harry Hatry, Therese van Houten, Margaret C. Plantz, and Martha Taylor Greenway, Measuring Program Outcomes.

    40. Salvatore P. Alaimo, “Nonprofits and Evaluation.”

    41. William B. Werther Jr. and Evan M. Berman, Third Sector Management; Harry Hatry, Therese van Houten, Margaret C. Plantz, and Martha Taylor Greenway, Measuring Program Outcomes.

    42. William B. Werther Jr. and Evan M. Berman, Third Sector Management; Dennis L. Poole, Jill K. Davis, Jane Resiman, Joan E. Nelson, “Improving the Quality”; Sharon Oster, Strategic Management; Salvatore P. Alaimo, “Nonprofits and Evaluation”; Pietro Micheli and Mike Kennerley, “Performance Measurement.”

    43. Joseph S. Wholey, “Evaluability Assessment: Developing Program Theory,” New Directions for Program Evaluation 33 (1987): 77–92; Paul W. Mattessich,. The Manager's Guide; W.K. Kellogg Foundation, W.K. Kellogg Foundation Logic Model Development Guide (Battle Creek, MI: W.K. Kellogg Foundation, 2004); Harry Hatry, Therese van Houten, Margaret C. Plantz, and Martha Taylor Greenway, Measuring Program Outcomes; Margaret C. Plantz, Martha Taylor Greenway and Michael Hendricks, “Outcome Measurement.”

    44. W.K. Kellogg Foundation, W.K. Kellogg Foundation Logic Model, 1.

    45. Paul W. Mattessich, The Manager's Guide.

    46. Harry Hatry, Therese van Houten, Margaret C. Plantz, and Martha Taylor Greenway, Measuring Program Outcomes.

    47. W.K. Kellogg Foundation. W.K. Kellogg Foundation Logic Model, 19.

    48. Margaret C. Plantz, Martha Taylor Greenway, Michael Hendricks, “Outcome Measurement.”

    49. Ibid.

    50. Paul W. Mattessich, The Manager's Guide; Harry Hatry, Therese van Houten, Margaret C. Plantz, and Martha Taylor Greenway, Measuring Program Outcomes.

    51. Robert L. Fischer, “The Sea Change.”

    52. Sharon Oster, Strategic Management for Nonprofit Organizations; Kelly LeRoux and Nathaniel S. Wright, “Does Performance Measurement”; William B. Werther Jr. and Evan M. Berman, Third Sector Management.

    53. Harry Hatry, Therese van Houten, Margaret C. Plantz, and Martha Taylor Greenway, Measuring Program Outcomes 61.

    54. Frances Westley, Brenda Zimmerman, and Michael Quinn Patton, Getting to Maybe: How the World Is Changed (Canada: Random House Canada, 2006).

    55. John C. Sawhill and David Williamson, “Mission Impossible? Measuring Success in Nonprofit Organizations,” Nonprofit Management & Leadership 11 (2001): 371–385.

    56. Nature Conservancy, About Us, www.nature.org/aboutus/visionmission/.

    57. United States Agency for International Development (USAID), Innovative Financing for Forest Conservation and the Environment: Tropical Forest Conservation Act (TFCA), Enterprise for the Americas Initiative (EAI), www.usaid.gov/our_work/environment/forestry/tfca.html.

    58. John C. Sawhill and David Williamson, “Mission Impossible?”

    59. Ibid., 376.

    60. Nature Conservancy, Conservation by Design: A Strategic Framework for Mission Success, 10th Anniversary Edition, 2006, 5, www.nature.org/ourscience/conservationbydesign/cbd.pdf.

    61. Nature Conservancy, Conservation by Design, 7.

    62. Nature Conservancy, Conservation by Design.

    63. Nature Conservancy, Our History, www.nature.org/aboutus/visionmission/history/.

    64. Nature Conservancy, Conservation by Design.

    65. Paul W. Mattessich,. The Manager's Guide; Stephanie Riger and Susan L. Staggs, “A Nationwide Survey”; Kelly LeRoux and Nathaniel S. Wright, “Does Performance Measurement.”

    66. Harry Hatry, Therese van Houten, Margaret C. Plantz, and Martha Taylor Greenway, Measuring Program Outcomes.

    67. Paul W. Mattessich, The Manager's Guide.

    68. Harry Hatry, Therese van Houten, Margaret C. Plantz, and Martha Taylor Greenway, Measuring Program Outcomes.

    69. Sharon Oster, Strategic Management for Nonprofit Organizations.

    70. William B. Werther Jr. and Evan M. Berman, Third Sector Management, 152.

    71. Lawrence M. Butler, The Nonprofit Dashboard.

    72. Harry Hatry, Therese van Houten, Margaret C. Plantz, and Martha Taylor Greenway, Measuring Program Outcomes.

    73. Margaret C. Plantz, Martha Taylor Greenway, and Michael Hendricks, “Outcome Measurement.”

    74. Melanie Hwalek and Margaret Minnick, Girls, Families, and Communities Grow Through Scouting. The 1997 Girl Scouts of the U.S.A. National Outcomes Study (New York: GSUSA, 1997).

    75. Ibid.

    76.http://www.girlscoutsla.org/pages/about/benefits_outcomes.htm.

    77. Girl Scouts of Greater Los Angeles 2011 Annual Report, http://www.girlscoutsla.org/documents/Annual_Report_LRes_F.pdf.

    78. Ibid.

    79. Robert L. Fischer, “The Sea Change”; Adam Eckerd and Stephanie Moulton, “Heterogeneous Roles.”

    80. Robert L. Fischer, “The Sea Change.” 564.

    81. Robert L. Fischer, “The Sea Change.”

    82. Thomas P. Holland and Roger A. Ritvo, Nonprofit Organizations.

    83. Stephanie Riger and Susan L. Staggs, “A Nationwide Survey.”

    84. Sharon Oster, Strategic Management for Nonprofit Organizations, 140.

    85. Frances Westley, Brenda Zimmerman, and Michael Quinn Patton, Getting to Maybe.

    86. Harry Hatry, Therese van Houten, Margaret C. Plantz, and Martha Taylor Greenway, Measuring Program Outcomes; Margaret C. Plantz, Martha Taylor Greenway, and Michael Hendricks, “Outcome Measurement.”

    87. Lynne Huffman, Cheryl Koopman, Christine Blasey, Luba Botcheva, Kristen E. Hill, Amy S.K. Marks, Irene McNee, Mary Nichols, Jennifer Dyer-Friedman, “A Program Evaluation Strategy in a Community-Based Behavioral Health and Education Services Agency for Children and Families,” Journal of Applied Behavioral Science 38 (2002): 191–215.

    88. Robert L. Fischer, “The Sea Change.”

    89. Sharon Oster, Strategic Management for Nonprofit Organizations; Salvatore P. Alaimo, “Nonprofits and Evaluation.”

    90. Mario Morino, Leap of Reason: Managing Outcomes in an Era of Scarcity (Washington, DC: Venture Philanthropy Partners, 2011).

    91. Ibid.

    92. Isaac Castillo, “First, do No Harm … Then do More Good,” in Leap of Reason: Managing Outcomes in an Era of Scarcity, ed. Mario Morino (Washington, DC: Venture Philanthropy Partners, 2011), 95–98.

    Chapter 15

    1. Heerad Sabeti and the Fourth Sector Network Concept Working Group, The Emerging Fourth Sector (Washington, DC: The Aspen Institute, 2009), 1.

    2. Tanya Sierra, “ACLU takes school fee effort north and east,” San Diego Union-Tribune, Wednesday, August 18, 2010; http://www.signonsandiego.com/news/2010/aug/18/aclu-takes-school-effort-north-and-east.

    3. In his plenary session address at Benchmark 3.5 Conference on Nonprofit and Philanthropic Studies (2011), Stephen Rathgeb Smith used the term hybridization to describe this phenomenon.

    4. J. Gregory Dees and Beth Battle Anderson, “Sector-Bending: Blurring Lines between Nonprofit and For-Profit,” Society 40 (2003): 16–27.

    5. Charles T. Goodsell, The Case for Bureaucracy, (Washington, DC: CQ Press, 2004); Richard C. Box, Gary S. Marshall, B.J. Reed, and Christine M. Reed, “New Public Management and Substantive Democracy,” Public Administration Review, 61, 5 (2001): 608–619.

    6. Charles T. Goodsell, The Case for Bureaucracy; Box et al., “New Public Management.”

    7. Rick E. Yannuzzi, “In-Q-Tel: A New Partnership between the CIA and the Private Sector,” Defense Intelligence Journal, Winter 2000: 25–38.

    8. In-Q-Tel (IQT), “Our Aim,” http://www.iqt.org/mission/our-aim.html.

    9. See, for example, Rick Cohen, “Philanthropy Funding Government Work? There's a Foundation for That—Several, Actually,” Nonprofit Quarterly, last modified April 13, 2012, http://www.nonprofitquarterly.org/policysocial-context/2014510; Tim Reason, “Sector-Bender: More and More Nonprofits Have For-Profit Subsidiaries,” CFO Magazine, last modified August 1, 2004, http://www.cfo.com/article.cfm/3015387.

    10. Claudia Golden and Lawrence F. Katz, The Race between Education and Technology (Cambridge, MA: Belknap Press of Harvard University, 2008).

    11. Sarah A. Hill, “The pursuit of equality through education finance reform,” (PhD diss., California Institute of Technology, 2007); http://resolver.caltech.edu/CaltechETD:etd-05242007–232905.

    12. California Consortium of Education Foundations, 2010 Foundations Facilities and Staffing Survey, http://www.cceflink.org/staffing_survey.html.

    13. California Budget Project, A Decade of Disinvestment: California Education Spending Nears the Bottom, October 2011, http://www.cbp.org/pdfs/2011/111012_Decade_of_Disinvestment_%20SFF.pdf.

    14. Menlo Park-Atherton Education Foundation, “Strategic Priorities,” http://www.mpaef.org/how_we_help.priorities.html.

    15. San Marino Schools Foundation, Annual Campaign, http://www.smsf.org/annual-campaign.

    16. Education Data Partnership, San Marino Unified School District,

    17. http://www.eddata.k12.ca.us/App_Resx/EdDataClassic/fsTwoPanel.aspx?#!bottom=/_layouts/EdDataClassic/finance/AllFunds.asp?reportNumber=4&level=06&County=19&district=64964#GovernmentalFunds.

    18. Ibid.

    19. San Marino Unified School District News and Announcements, “San Marino Unified School District Remains Number One in California!” http://www.san-marino.k12.ca.us/apps/news/show_news.jsp?REC_ID=106896&id=0.

    20. California Budget Project, A Decade of Disinvestment.

    21. Freeman Tilden, The State Parks, Their Meaning in American Life (New York: Alfred A. Knopf, 1962).

    22. Melissa Maynard, “Report Touts Privatization Momentum,” Pew Center on the States, April 26, 2012, http://www.pewstates.org/projects/stateline/headlines/report-touts-privatization-momentum-85899382830.

    23. Nancy Knoche, “Arizona Nonprofits Help Rescue State Parks,” September 12, 2011, Nonprofit Quarterly, September 12, 2011, http://www.nonprofitquarterly.org/updates/15756-arizona-nonprofits-help-rescue-state-parks.html.

    24. Bettina Boxall, “11 state parks temporarily out of the woods,” Los Angeles Times, March 28, 2012, latimes.com/news/local/la-me-parks-closures-20120328,0,5892543.story.

    25. Anne Eigeman, “Nonprofits Edge Closer to Managing California's State Parks,” September 2011, Nonprofit Quarterly, September 2011, http://www.nonprofitquarterly.org/updates/15556-nonprofits-edge-closer-to-managing-californias-state-parks.html.

    26. Bettina Boxall, “11 state parks.”

    27. Michael Cooper, “Squeezed Cities Ask Nonprofits for More Money,” New York Times, May 11, 2011, http://www.nytimes.com/2011/05/12/us/12nonprofits.html.

    28. Ibid.

    29. Michou Kokodoko, “Community Dividend: A ‘Six Forces’ View of Microenterprise,” last modified September 1, 2008, http://www.mpls.frb.org/publications_papers/pub_display.cfm?id=4009.

    30. Rick Cohen, “Several State Fairs Going Private,” Nonprofit Quarterly, http://www.nonprofitquarterly.org/policysocial-context/20446.html.

    31. Foundation Center, Key Facts on Corporate Foundations, 2011, http://foundationcenter.org/gainknowledge/research/pdf/keyfacts_corp2011.pdf.

    32. Ellen J. Benjamin, “A Look Inside Corporate Employee Volunteer Programs,” Journal of Volunteer Administration 19 (2001): 16–32.

    33. Steve Lohr, “First, Make Money. Also, Do Good,” New York Times, last modified August 13, 2011, http://www.nytimes.com/2011/08/14/business/shared-value-gains-in-corporate-responsibility-efforts.html?pagewanted=all.

    34. John Kania and Mark Kramer, “Roundtable on Shared Value,” Stanford Social Innovation Review, http://www.ssireview.org/articles/entry/qa_roundtable_on_shared_value/.

    35. B Lab, “What is a B Corp?” http://www.bcorporation.net/about.

    36. Heerad Sabeti and the Fourth Sector Network Concept Working Group, The Emerging Fourth Sector (Washington, DC: Aspen Institute, 2009).

    37. Peter Frumkin, “Inside Venture Philanthropy,” Society 40 (2003): 7–15.

    38. Steven Rathgeb Smith, “The Challenge of Strengthening Nonprofits and Civil Society,” Public Administration Review (2008 Special Issue), S132–S145; Steven Rathgeb Smith and Michael Lipsky, Nonprofits for Hire: The Welfare State in the Age of Contracting (Cambridge, MA: Harvard University Press, 1994).

    39. Lester M. Salamon, Partners in Public Service (Baltimore: Johns Hopkins University Press, 1995).

    40. David M. Van Slyke and Christine H. Roch, “What Do They Know, and Whom Do They Hold Accountable? Citizens in the Government–Nonprofit Contracting Relationship,” Journal of Public Administration Research and Theory 14 (2004): 191–209.

    41. Steven Rathgeb Smith, “The Challenge.”

    42. J. Gregory Dees and Beth Battle Anderson, “Sector-Bending.”

    43. Ibid.

    44. Peter Frumkin, “Inside Venture Philanthropy,” Society 40 (2003), 12.

    45. Jeffrey M. Berry, A Voice for Nonprofits, with David F. Arons (Washington, DC: Brookings Institution Press, 2005); Mark E. Warren, “The Political Role of Nonprofits in a Democracy,” Society 40 (2003): 46–51.

    46. American Civil Liberties Union (ACLU), “About Us,” http://www.aclu.org/about-aclu-0.

    47. Jeffrey M. Berry, A Voice for Nonprofits.

    48. Larry Ottinger, “Bringing Nonprofit Advocacy Rules and Culture into the 21st Century,” Responsive Philanthropy, Winter 2010/2011: 9–11.

    49. J. Gregory Dees and Beth Battle Anderson, “Sector-Bending.”

    50. Mark E. Warren, “The Political Role,” 50.

    51. Rick Cohen, “Philanthropy Funding Government.”

    52. Estelle James, “Commercialism and the Mission of Nonprofits,” Society 40(2003): 29-

    53. Peter Frumkin, “Inside Venture Philanthropy.”

    54. Ibid, 14–15.

    55. J. Gregory Dees and Beth Battle Anderson, “Sector-Bending”; Thad D. Calabrese, “Do Donors Penalize Nonprofit Organizations with Accumulated Wealth?” Public Administration Review 71(2011): 859–869.

    56. J. Gregory Dees, and Beth Battle Anderson, “Sector-Bending.”

    57. Ibid; Steven Rathgeb Smith, “The Challenge.”

    58. Steven Rathgeb Smith, “Government and Nonprofits in the Modern Age,” Society, 40, 4 (May/June 2003): 36–45; Steven Rathgeb Smith, “The Challenge.”


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