Nonprofit Organization Data
What we Have and What we Need
Dados Bibliográficos
| ID | 3757933 |
|---|---|
| Autores | Linda M Lampkin (Urban Institute), Elizabeth T Boris (Urban Institute) |
| Ano | 2002 |
| Volume | 45 |
| Fascículo | 11 |
| Páginas | 1675-1715 |
| Data de publicação | 2002-07-01 |
| Peer Reviewed | Sim |
| Open Access | Sim |
| Tipo | ARTICLE |
| Periódico | American Behavioral Scientist (JOURNAL) |
| Identificadores do periódico | ISSN: 0002-7642 • E-ISSN: 1552-3381 |
| Editora | SAGE Publications Inc (PUBLISHER) |
| DOI | 10.1177/0002764202045011005 |
| OpenAlex | W2065500917 |
| Idioma | EN |
| Citações recebidas | 17 |
| Referências citadas | 16 |
Better information on the nonprofit sector in the United States is needed to help answer questions about the impact and accountability of nonprofits. The Internal Revenue Service (IRS) Form 990 is the best source of data for researchers, as filing is legally required for most nonprofits. Major exceptions are those with less than $25,000 in gross receipts and religious congregations or related organizations. All private foundations must file a Form 990-PF annually regardless of size. This article describes the current IRS data sources and details their strengths and limitations for different research purposes. Additional data needed to illuminate gaps in knowledge are noted, along with recommendations for future research. These include improving financial accounting for nonprofits and standardizing data definitions and reporting formats. Only with accurate and reliable data can research help inform decision making and lead to increased effectiveness within the nonprofit sector
Accountability · Business · Internal revenue · Nonprofit organization · Nonprofit Sector · Political science · Private sector · Public relations · Revenue · Service (business) · Accounting · Law · Marketing · Nonprofit Sector and Volunteering · Nursing Education, Practice, and Leadership · Religion, Society, and Development
Whither the Turn? The Ambiguous Nature of Nonprofits' Commercial Revenue
Nonprofit Organizations and the Intersectoral Division of Labor in the Arts
The Case for Better Maps of Social Service Provision
What About Who is Mapping and Its Implications? Comments on Brent Never’s “The Case for Better Maps of Social Service Provision”
Research Implications of Electronic Filing of Nonprofit Information
Does E-filing improve nonprofit reporting timeliness? evidence from IRS Form 990 data
The Ecology of US Education Nonprofits
Media Publicity and Civil Society
Rationality, Inequity, and Civic Vitality
How Do Nonprofits Respond to Regulatory Thresholds
Government Decentralization and the Size of the Nonprofit Sector
Current Data Resources on Nonprofit Arts Organizations
The Social Network Effect
Getting to the table
Jewish Nonprofit Organizations in the U.S
Classificatory Struggles in the Nonprofit Sector
The Influence of Spatial Density of Nonprofits on Crime
| Obras citantes distintas | 17 |
|---|---|
| Citações por ano | 0,71 |
| Intervalo de citações | 2002 - 2026 (25) |
| Velocidade de citação | current |
| Altamente citado | Não |
| Tipos de citação | Neutras: 16 |