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 American Society for Public Administration
Series in Public Administration and Public Policy

EFFECTIVE
NON-PROFIT
MANAGEMENT
Context, Concepts, and Competencies

SHAMIMA AHMED
 EFFECTIVE
NON-PROFIT
MANAGEMENT
Context, Concepts, and Competencies
 American Society for Public Administration

American Society for Public Administration

Book Series on Public Administration & Public Policy
David H. Rosenbloom, Ph.D.
Editor-in-Chief
Mission: Throughout its history, ASPA has sought to be true to its founding principles
of promoting scholarship and professionalism within the public service. The ASPA
Book Series on Public Administration and Public Policy publishes books that increase
national and international interest for public administration and which discuss practical or
cutting edge topics in engaging ways of interest to practitioners, policy makers, and
those concerned with bringing scholarship to the practice of public administration.

Recent PuBlicAtionS
Effective Non-Profit Management:
context, concepts, and competencies
by Shamima Ahmed
Environmental Decision-Making in Context: A Toolbox
by Chad J. McGuire
Government Performance and Results: An evaluation of
GPRA’s First Decade
by Jerry Ellig, Maurice McTigue, and Henry Wray
Practical Human Resources for Public Managers:
A case Study Approach
by Nicolas A. Valcik and Teodoro J. Benavides
the Practice of Government Public Relations
edited by Mordecai Lee, Grant Neeley, and Kendra Stewart
Promoting Sustainable Local and Community Economic Development
by Roland V. Anglin
Government Contracting: Promises and Perils
by William Sims Curry
 American Society for Public Administration
Series in Public Administration and Public Policy

EFFECTIVE
NON-PROFIT
MANAGEMENT
Context, Concepts, and Competencies

SHAMIMA AHMED
CRC Press
Taylor & Francis Group
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This book is dedicated to the memories of my parents (Momtaz and Rahima)
who taught me at an early age the value of commitment,
service, and responsibility.
Contents
Preface............................................................................................................ xv
Acknowledgments........................................................................................xvii
1 Introducing Non-Profit Organizations (NPOs)......................................1
1.1 Non-Profits: The Essential Characteristics..........................................2
1.2 Different Categories of Non-Profits....................................................5
1.3 Growth of Non-Profits.......................................................................8
1.4 Scope and Significance of Non-Profits..............................................11
1.4.1 Significance of Non-Profits..................................................12
1.4.1.1 Economic Significance........................................12
1.4.1.2 Service Provisions................................................13
1.4.1.3 Innovation and Entrepreneurship........................13
1.4.1.4 Policy Making.....................................................13
1.4.1.5 Providers of “Common Goods”...........................14
1.4.1.6 Individualism and Plurality.................................14
1.4.1.7 Social Mobilization and Advocacy.......................15
1.4.1.8 Social Bonding....................................................15
1.4.1.9 Democracy..........................................................15
1.4.1.10 Preservation.........................................................16
1.5 Contemporary Issue: The Non-Profit Sector’s Identity Crisis............16
Discussion Questions..................................................................................20
Web Resources............................................................................................21
End-of-Chapter Review of Terms...............................................................21
References...................................................................................................22
Endnotes.....................................................................................................24
2 Essential Linkages—Non-Profits, Government, and Business.............25
2.1 Shared Features among Non-Profit Organizations (NPOs),
Government, and Business Organizations........................................26
2.1.1 The “Publicness” of NPOs: Shared Characteristics with
the Public Sector..................................................................26
2.1.2 Look-Alike: Shared Characteristics with the
Business Sector....................................................................29

vii
viii ◾ Contents

2.2 Cross-Sectoral Relationships.............................................................31

2.2.1 Forms of NPO and Government Relationships...................31
2.2.1.1 Non-Profits as a Supplement to Government.......33
2.2.1.2 Non-Profits as a Complement to Government.... 34
2.2.1.3 Non-Profits in a Collaborative Relationship
with the Public Sector..........................................35
2.2.1.4 Non-Profits and Government in an
Adversarial Relationship......................................37
2.2.2 Forms of NPOs and Business Relationships........................39
2.2.2.1 Collaborative Relationship Continuum.............. 40
2.2.2.2 NPOs and For-Profits in an Adversarial
Relationship....................................................... 44
2.2.2.3 NPOs and For-Profits’ Engagement in Each
Others’ Areas of Operation................................. 44
2.3 Collaboration Challenges and Cross-Sectoral Learning....................45
2.3.1 Effective Linkages: Collaboration Essentials........................47
2.3.2 Cross-Sectoral Learning......................................................47
2.4 Contemporary Issue: The Faith-Based Initiative...............................49
Discussion Questions..................................................................................57
Web Resources............................................................................................57
End-of-Chapter Review of Terms...............................................................57
References...................................................................................................58
Endnotes.....................................................................................................62
3 Non-Profit Laws and Regulations.........................................................63
3.1 Tax Exemption and Non-Profit Organizations (NPOs)................... 64
3.2 Types of 501(c) NPOs.......................................................................65
3.2.1 Public Charities versus Private Foundations........................65
3.3 Creating an Incorporated Non-Profit Agency...................................67
3.3.1 The Process of Incorporation...............................................68
3.4 Operating a Non-Profit Organization: The Essential Requirements....75
3.4.1 Reporting Requirements......................................................75
3.4.1.1 Federal Requirements: Annual Financial
Return Form (Form 990)....................................75
3.4.1.2 State Requirements............................................. 77
3.4.2 Public Document................................................................78
3.4.3 Unrelated Business Income Taxes........................................78
3.5 Legal Restrictions.............................................................................79
3.5.1 Political Campaign Activities...............................................79
3.5.2 Limitations on Private Inurement........................................81
3.5.3 Lobbying Rights and Restrictions.......................................82
3.5.4 The Sarbanes-Oxley Act (2002)...........................................83
3.6 Private Foundations..........................................................................85
 Contents ◾ ix

3.7 Contemporary Issue: Who Deserves Tax Exemption?......................87

Discussion Questions..................................................................................92
Web Resources............................................................................................93
End-of-Chapter Review of Terms...............................................................93
References...................................................................................................93
Endnotes.....................................................................................................94
4 Non-Profit Governance.........................................................................95
4.1 Non-Profit Governance: Who Governs?...........................................96
4.1.1 The Traditional Approach....................................................96
4.1.2 The Shared Partnership........................................................97
4.1.3 The Situational Approach....................................................97
4.2 Boards of Non-Profit Organizations (NPOs)....................................99
4.2.1 Roles and Responsibilities..................................................100
4.2.1.1 Legal Responsibilities........................................100
4.2.1.2 Functional Responsibilities................................103
4.2.2 Board Recruitment, Selection, and Development..............106
4.2.2.1 Recruitment and Selection.................................107
4.2.2.2 Board Size and Committees..............................108
4.2.2.3 Development and Training................................ 110
4.2.2.4 Evaluations........................................................ 111
4.2.2.5 Important Policy Documents............................ 111
4.3 Chief Executive Officer (CEO).......................................................113
4.3.1 Common Job Duties and Responsibilities.........................113
4.3.2 Required Competencies of the CEO................................. 115
4.4 Key Leadership Roles..................................................................... 116
4.4.1 Strategic Planning............................................................. 116
4.4.2 Promotion of Public Interest—The Contemporary
Notion of NPO Governance.............................................120
4.5 Contemporary Issue: Non-Profit Executive Leadership
Challenges......................................................................................122
Discussion Questions................................................................................127
Web Resources..........................................................................................127
End-of-Chapter Review of Terms.............................................................127
Appendix 4.1: An Example of a Sample Skill Inventory............................128
References.................................................................................................129
Endnotes...................................................................................................131
5 Human Resource Management in Non-Profit Organizations.............133
5.1 Laws and Relevant Legal Issues......................................................134
5.1.1 Fair Labor Standards Act (FLSA), 1938.............................135
5.1.2 The Equal Pay Act (EPA), 1963.........................................135
5.1.3 Civil Rights Act (CRA) of 1964........................................136
x ◾ Contents

5.1.4 The Age Discrimination in Employment Act (ADEA),

1967...................................................................................137
5.1.5 The Americans with Disabilities Act (ADA), 1990............137
5.1.6 Sexual Harassment............................................................138
5.1.7 Family and Medical Leave Act (FMLA), 1993...................139
5.2 Volunteer Management..................................................................140
5.2.1 Volunteer Management Program.......................................140
5.2.1.1 Needs Assessment..............................................142
5.2.1.2 Organizational Preparation for Volunteers.........143
5.2.1.3 Budget...............................................................143
5.2.1.4 Written Job Descriptions...................................143
5.2.1.5 Recruitment, Selection, Orientation, and
Training............................................................144
5.2.1.6 Retention...........................................................146
5.2.1.7 Formal Policies—Volunteer Handbook
or Manual..........................................................147
5.2.1.8 Evaluation.........................................................147
5.2.1.9 Risk Management.............................................148
5.2.2 Volunteer Motivation.........................................................150
5.2.2.1 Altruism as a Motivator.....................................150
5.2.2.2 Instrumental Theory..........................................150
5.2.2.3 Reinforcement Theory....................................... 151
5.2.2.4 Maslow’s Need Hierarchy.................................. 151
5.2.2.5 McClelland’s Needs Theory............................... 151
5.3 Current Issue: NPO Executive Compensation................................ 152
Discussion Questions................................................................................ 158
Web Resources.......................................................................................... 158
End-of-Chapter Review of Terms............................................................. 159
Appendix 5.1: Ideas for Volunteer Recognition......................................... 159
References.................................................................................................160
Endnotes................................................................................................... 161
6 Resource Acquisition and Management..............................................163
6.1 Non-Profit Organization (NPO) Revenue Sources.........................164
6.2 Fundraising....................................................................................168
6.2.1 Government Regulations................................................... 176
6.3 Financial Management...................................................................177
6.3.1 NPO Financial Reporting and Accounting Uniqueness....177
6.3.2 Basic Financial Statements of an NPO..............................179
6.3.2.1 Statement of Financial Position.........................179
6.3.2.2 Statement of Activity......................................... 181
6.3.2.3 Statement of Cash Flows.................................... 181
 Contents ◾ xi

6.4 Financial Leadership.......................................................................183

6.5 Issue: Perils of Government Dependency—The Recent
Funding Issue with Planned Parenthood........................................186
Discussion Questions................................................................................189
Web Resources..........................................................................................189
End-of-Chapter Review of Terms.............................................................190
Appendix 6.1: Code of Ethical Principles, American Fundraising
Professionals............................................................................................. 191
References.................................................................................................192
Endnotes...................................................................................................193
7 Non-Profit Organizations and Information Technology....................195
7.1 Why Information Technology (IT)?...............................................196
7.2 Information Technology and Strategy............................................197
7.3 IT Uses and Applications............................................................... 200
7.3.1 E-Mail...............................................................................201
7.3.2 Online Presentations and Meetings...................................201
7.3.3 Posting Digital Signs.........................................................202
7.3.4 Using RSS (Really Simple Syndication).............................202
7.3.5 Text Messaging..................................................................202
7.3.6 Cell Phones and iPhones....................................................203
7.3.7 Podcasting.........................................................................203
7.3.8 Blogging............................................................................205
7.3.9 Hyperlinks.........................................................................205
7.3.10 Internet Interactive Functions........................................... 206
7.3.11 Twitter.............................................................................. 206
7.3.12 YouTube........................................................................... 206
7.3.13 Social Networking Sites.....................................................207
7.3.14 Microsites......................................................................... 208
7.4 Specific Uses of IT..........................................................................209
7.4.1 Online Fundraising...........................................................209
7.4.2 Recruitment and Management..........................................209
7.4.3 Marketing..........................................................................210
7.4.4 Disseminating, Affecting, and Monitoring Public
Policy Issues.......................................................................210
7.5 Issue—Digital Divide in the Non-Profit Sector.............................. 211
Discussion Question................................................................................. 214
Web Resources.......................................................................................... 214
End-of-Chapter Review of Terms............................................................. 215
References................................................................................................. 215
Endnotes...................................................................................................216
xii ◾ Contents

8 Non-Profit Marketing.........................................................................217
8.1 Non-Profit Marketing..................................................................... 218
8.1.1 Difference between For-Profit and Non-Profit
Organization (NPO) Marketing........................................ 219
8.1.2 Reasons for Marketing...................................................... 222
8.2 The Strategic Marketing Process.....................................................223
8.2.1 Organizational Readiness..................................................224
8.2.2 Market Research................................................................224
8.2.3 Strategic Marketing Plan...................................................225
8.2.3.1 Marketing Mix................................................. 226
8.2.3.2 Branding.......................................................... 228
8.2.3.3 Effective Communication................................. 228
8.2.4 Using Social Media in Marketing......................................229
8.3 Issue: Will Marketing Put the Civil Society at Risk?......................231
Discussion Questions................................................................................235
Web Resources on NPO Marketing..........................................................236
End-of-Chapter Review of Terms.............................................................236
References.................................................................................................237
9 Nongovernmental Organizations (NGOs)—International
Dimension...........................................................................................239
9.1 Defining Nongovernmental Organizations (NGOs)......................240
9.2 Scope and Growth..........................................................................243
9.3 Differences across Countries.......................................................... 246
9.3.1 Formation and Legal Structure......................................... 246
9.3.2 Political Activity................................................................249
9.4 International Non-Governmental Organization (INGO)
Structure and Organization............................................................250
9.4.1 Doctors Without Borders..................................................250
9.4.2 Amnesty International ......................................................251
9.4.3 Transparency International ...............................................252
9.5 NGO Roles....................................................................................252
9.5.1 Relief.................................................................................253
9.5.2 Social and Economic Development...................................253
9.5.3 Political.............................................................................255
9.6 Issues..............................................................................................259
9.6.1 Strategy.............................................................................259
9.6.2 Accountability...................................................................261
9.6.3 Legitimacy.........................................................................262
Discussion Questions................................................................................265
Web Resources......................................................................................... 266
End-of-Chapter Review of Terms............................................................ 266
References................................................................................................ 266
Endnotes.................................................................................................. 268
 Contents ◾ xiii

10 Non-Profit Effectiveness and Accountability......................................269

10.1 NPO Accountability: Scope and Challenges..................................270
10.1.1 Accountability to Whom, for What and How?..................271
10.2 NPO Effectiveness..........................................................................274
10.2.1 Challenges of Measuring NPO Effectiveness.....................275
10.2.2 Measurement Methods and Approaches............................277
10.2.2.1 Goal Approach..................................................278
10.2.2.2 System Approach...............................................278
10.2.2.3 Multi-Constituency Approach.......................... 280
10.2.2.4 Multidimensional Approach............................. 280
10.2.2.5 Outcome Assessment.........................................282
10.3 Charity Rating Agencies and Watchdogs........................................283
10.4 Issue: Measuring NPOs’ Impact on Society................................... 286
Discussion Questions................................................................................290
Web Resources..........................................................................................290
End-of-Chapter Review of Terms.............................................................290
Appendix 10.1: Common Outcome Framework for Health and
Human Services........................................................................................291
References.................................................................................................292
Endnotes...................................................................................................293
11 In Conclusion......................................................................................295
11.1 Social: Demographic Changes........................................................295
11.2 Economic: Financial Distress or Recession.....................................297
11.3 Professional: Increasing Need and Opportunities for
Professionalism...............................................................................299
11.4 Changing Nature of Non-Profit Leadership—A Unique Style
of Leadership................................................................................. 300
References.................................................................................................301
The Author...................................................................................................303
Preface

Today, the systematic study of non-profit management stands as a dynamic field

of study. This increased interest reflects the growing realization among non-profit
managers, public administrators, and researchers that there are significant differ-
ences in the management practices and issues that confront non-profits, for-profits,
and governmental organizations. In an environment of increased interdependency
and collaborations among the three sectors, researchers and practitioners have
begun to identify the need for a distinctive set of values, skills, and competencies
for effective non-profit management. This book focuses on the distinct set of com-
petencies, values, and skills that are central to effective management of non-profit
organizations.
The idea of writing this book was borne from the author’s frustration with
the dearth of scholarship, especially books on non-profit management that are
geared to graduate students or upper-division undergraduate students, and also
practitioners. The author regularly teaches a graduate course on Managing Non-
Profit Organizations. Each semester the author would search for books that could
possibly be used as a core text in that class, and it was a frustrating experience
to try to find a text or texts that gave adequate coverage to the necessary topics,
issues, and recent developments (e.g., change in Internal Revenue Service [IRS]
regulations, information technology, social business enterprises) that are central
to effective non-profit management in the twenty-first century. When coverage is
given, it is only in a very limited and non-contextual manner, which does not help
in understanding or improving practices. For example, some texts on non-profit
human resource management discuss non-profit compensation and raise the issue
of excessive compensation. However, the actual compensation figures of non-profit
executives are not included. In order to understand why compensation is a contro-
versial issue in non-profit management, readers need to see some real compensation
figures. Similarly, the few non-profit management texts that discuss the different
anti-discrimination laws do not integrate the discussion with regard to their rel-
evance to volunteers—a core component in non-profit management.
From a public administrative perspective, existing books on non-profit man-
agement are also very limiting in the sense that they do not provide any focused

xv
xvi ◾ Preface

discussion on the linkages between public administration and the non-profit sector
beyond the discussion of government contracting with non-profits. Considering
the reality that these two sectors are increasingly becoming interdependent, and the
theoretical and operational lines separating the two are getting blurred, this stands
as a major gap in the existing scholarship on non-profit management. Whether
administrators (public and non-profit) are engaged in contract negotiations, or bor-
rowing best practices from each other, or switching careers into the other sector,
a knowledge of the relationship between these two sectors has become an essen-
tial aspect of their competencies. While current texts in public administration and
political science offer students good exposure to the interdependent nature of poli-
tics and administration, in contrast, students have only a vague understanding of
the emerging interdependencies between the public and the non-profit sectors, at
the local, national, and global levels. This text provides the necessary exposure and
clarity to significantly reduce the gap.
Needless to say, there are numerous books on non-profit management on the mar-
ket, written mostly by practitioners. However, these texts are limited in the sense that
they do not provide the broad theoretical basis of management concepts or the contex-
tual basis of their distinctive practice. In terms of the coverage, most existing books,
written by practitioners, also tend to focus on one specific topic (e.g., fundraising, vol-
unteer management) and thus do not provide a comprehensive or an integrated cover-
age on non-profit management. For example, Helen Little’s popular book, Volunteers:
How to Get Them, How to Keep Them (Panacea Press, Naperville, Illinois, 1999),
deals exclusively with one topic—volunteer management.
This book is designed and written with three specific goals in mind: (1) to
provide comprehensive coverage of the practical art of forming, managing, and
leading non-profit organizations; (2) to provide coverage of recent information,
developments, and issues in the non-profit sector; and (3) to explain the essential
linkages between the public and the non-profit sectors. The text has 12 chapters.
Each chapter concludes with a discussion of a recent issue and a case study. There
are discussion questions, a listing of Web resources, and a review of terms at the
end of each chapter. The introductory chapter discusses non-profit organizations,
their phenomenal growth, the different categories of non-profits, and the scope and
significance of this sector. The second chapter focuses on explaining the linkages
among non-profits, for-profits, and government organizations. The next couple of
chapters provide a detailed discussion of essential non-profit law, non-profit gover-
nance, human resource management, resource acquisition and management, mar-
keting, technology, nongovernmental organizations (NGOs), and effectiveness.
The final concluding chapter discusses four major developments in the non-profit
environment that have implications for the future of this sector.
The different chapters are written with input from the book advisory group.
Thus, the text is grounded in the shared experiences of a varied group of non-profit
practitioners. Hopefully, the readers will find a fine balance of theories and practice
in the text.
Acknowledgments

I want to thank several people for giving me guidance and continuous feedback on
the book proposal and the draft chapters, and for giving me constant encouragement
to complete the manuscript. When I submitted the proposal to Evan M. Berman (the
initial editor-in-chief for this book series), he suggested that I form a book advisory
group of non-profit practitioners who would review and provide feedback on the book
proposal and the different chapters. The idea was to use their feedback to make this
book appealing to both students and practitioners. I cannot thank him enough for this
excellent idea. I am extremely grateful to the following members in the advisory group
for their reviews and feedback in finalizing the book proposal and the book manuscript:

Lois Grady-Wesbecher, Director, Planning and Evaluation, Red Cross National

Headquarters, Washington, DC
Don W. McClure, former Chief Executive Officer (CEO), American Cancer
Society, Columbus, Ohio; he retired in December 2009 after gaining 40
years of non-profit experience
Kathleen P. List, President and CEO, Big Brothers Big Sisters of Greater
Cincinnati, Ohio
Jason Hecker, Director of Special Projects at Learn iT! San Francisco Bay Area,
California; former CEO, Literary Center West, Cincinnati, Ohio
Jeffrey D. Brasie, CEO, Michigan Primary Care Consortium, Lansing, Michigan
Amy Roberts, United Way 211 Director, United Way of Greater Cincinnati, Ohio

I would like to express my heartfelt thanks to Jeffrey Brasie for taking the time
not only to review and comment on each of the chapters but also to thoroughly edit
the chapters. Needless to say, I am very fortunate to have this extremely dedicated
group of non-profit practitioners work with me so closely throughout this journey.
Special thanks go to Enamul H. Choudhury for helping me write the case study
on “The Salience of Non-Profits in the Current Housing Mortgage Crisis,” and for
reviewing and commenting on the different chapters.
Last, but not least, I want to thank my two boys (Rashikh and Adeed) for their
continuous encouragement and support to complete the manuscript.

xvii
Chapter 1

Introducing Non-Profit
Organizations (NPOs)

Consider the following description of a typical day in Kristi Lobb’s life in Cincinnati,
Ohio. At around 7:30 a.m., Kristi drops her 2-year-old son to Child Care Focus
before leaving for her office. She is a senior-level administrator with the Hamilton
County Job and Family Services. As Kristi entered her office, she reminded herself
to call Tony Reed who works at the Council on Aging of Southwestern Ohio. Tony
had called her yesterday to verify a client’s Medicaid eligibility for home care ser-
vices. At 11 a.m, her husband John calls to inform her that he just mailed the RFP
(request for proposals), which he has been working on for the last several days, to
the Health Foundation of Greater Cincinnati. John works with the county mental
health agency. As Kristi was about to take her lunch break, her phone rang again.
This time it is her friend Laura. Laura wanted to know whether Kristi knew of any
agency that could provide some legal advice to her neighbor, a recent immigrant,
on a domestic violence situation. Kristi promptly gave her the contact information
of the Legal Aid Society of Greater Cincinnati. During lunch, Kristi and one of her
colleagues engaged in a debate as to why churches should or should not be allowed
to engage in political campaign activities. Around 4:30 p.m. Kristi calls back her
husband to remind him that she would have to drop some supplies to the Salvation
Army’s drop-off center and that John would pick up their son and take him to the
YMCA at 5:30 p.m. for his swimming lessons. At around 6:30 p.m., a tired Kristi
on her way back home turned on the car radio (NPR) and was surprised to learn
that since 1990, according to a document released by Amnesty International, a total
of 61 juvenile offenders have been executed in nine countries and that the United
States is one of them.

1
2 ◾ Effective Non-Profit Management

All the eight organizations, in italics, are non-profit organizations (NPOs). Some
are well known, like the YMCA and Amnesty International, and the others (e.g., Child
Care Focus) are less known or unknown to others. However, as The Nonprofit Almanac
2008 (Wing et al., 2008) suggests, at least 900,000, or more than half of the non-
profits that exist in the United States are small ones, having gross receipts of $25,000
or less. These and millions of other non-profits form the rich but complex fabric of the
non-profit sector. The varieties no doubt add richness to the sector; however, they also
bring confusion as to what non-profits actually are, as well as how they relate to the
government, the private sector, and the lives of citizens in the communities they serve.
It is therefore important to understand the heterogeneous fabric of this sector,
its growth, and its growing significance. In this context, it is also important to point
out that the non-profit sector is currently facing several emerging issues including
accountability, ethics, legitimacy, excessive executive compensation, sustainability,
and an identity crisis.
This chapter will introduce non-profits and their distinctiveness as what has come
to be known as the third sector.1 This chapter will also discuss one of the emerging
issues—the sector’s “identity crisis,” and will conclude with a short case illustration
that shows the scope and salience of non-profits in addressing the nation’s current
national housing mortgage crisis. The terms non-profits and non-profit organizations
(NPOs) are used interchangeably in this and the following chapters.
The chapter has the following learning objectives:

1. Describe NPOs and their similarities and differences with for-profit and gov-
ernment sectors.
2. Become familiar with the major classifications of NPOs.
3. Illustrate the different subsectors and the sector’s significance.
4. Understand the issue of the sector’s “identity crisis.”

1.1 Non-Profits: The Essential Characteristics

NPOs include religious organizations, public schools, public charities, human ser-
vice agencies, public clinics and hospitals, political organizations, legal aid societ-
ies, volunteer service organizations, labor unions, professional associations, research
institutes, museums, and many other types of entities.
What exactly is a non-profit organization or the non-profit sector? As one can
imagine, defining a non-profit organization, let alone trying to develop a definition
of the sector is anything but easy. The wide variety of entities that compose the non-
profit sector has, thus, prompted a variety of definitions of the sector.
Following are some widely used definitions of NPOs:

An organization where none of the members has a property right over any frac-
tion of the difference between its revenues and costs. (Gassler, 1986, 99)
 Introducing Non-Profit Organizations (NPOs) ◾ 3

Refers to a set of organizations that are formal, private, self-governing, volun-

tary, and of public benefit. (Salamon, 1999)
A grouping of individuals who collectively form a social unit—an organiza-
tion—to accomplish some public or societal purpose. (Block, 2001, 152)
Three features characterize the non-profit and voluntary sectors: they do not
coerce participation, they operate without distributing profits to stakehold-
ers, and they exist without simple and clear lines of ownership and account-
ability. (Frumkin, 2002, 3)
[L]egally constituted, nongovernmental entities incorporated under state law as
charitable or not-for-profit corporations that have been set up to serve some
public purpose and are tax-exempt according to IRS. (Wolf, 1999, 20–21)
They are self-governing organizations that do not distribute profits to those who
control them and are exempt from federal income taxes by virtue of being
organized for public purposes. (Boris and Steuerle, 2006, 3)

In addition to the variety of definitions, there exists a plethora of terms that refer
to non-profits collectively such as civil society, independent sector, voluntary sector,
charitable organization, tax-exempt organizations, nongovernmental organizations
(NGOs), and the private non-profit sector. Some scholars try to dismiss their use
by pointing to the limitations of these concepts to fully comprehend the nature
of non-profits. However, the reality is that each of these terms illuminates one or
more of the inherent characteristics of NPOs, and together, they help us under-
stand more fully the essential characteristics of this nebulous sector. The following
section will address each of these concepts to explain how each illuminates one or
more of the essential characteristics of non-profits.

◾◾ The term civil society was coined by classical philosophers (e.g., Hegel, Hobbes)
to refer to the broad private realm outside of the state. Paul Wapner defines
it as the arena above the individual in which “people engage in spontaneous,
customary and nonlegalistic forms of association” with the intention of pursu-
ing common goals (1996, 5). Such a description or definition, however, implies
that civil society includes all private forms of association and entities including
family, church, and even for-profit organizations, making the concept ambig-
uous and slippery. In this context, it is important to note that NPOs are only
a part of civil society and do not represent the full spectrum of civil society.
As Frumkin explains, “In practice, it [civil society] has come to denote a set
of voluntary mediating institutions that invite individuals to come together to
pursue shared interests, values, and commitments” (2002, 13).
◾◾ Independent sector denotes a sector that is relatively independent from the
governmental and market forces. Again, in relation to NPOs, it only brings
to surface the fact that these organizations are not owned by the government,
and their survival is not dependent on the profit criterion of the market-
place. The fact, however, is that NPOs are totally independent of neither the
4 ◾ Effective Non-Profit Management

government nor the market forces. They are rather regulated by the govern-
ment, and market forces have impact on their operations as can be found
when non-profits compete with other similar non-profits and for-profits for
resources, clients, and in many other aspects.
◾◾ The term voluntary sector signifies the element of volunteerism in NPOs; how-
ever, along with formal non-profit organizations, the sector also “may include
informal and unorganized activity by person and groups for charitable or
broadly inclusive mutual benefit purposes, so long as voluntary action is evi-
dent in governance, provision of direct services, and/or financial support”
(Scott, 2001, 40). NPOs are voluntary organizations but refer only to the
organized activity of a group or groups of individuals.
◾◾ The term private non-profit organization underscores the two core features of
NPOs—that they are created by a private group of individuals, for a non-
profit mission. The term non-profit does not imply that a non-profit organi-
zation cannot make a profit; it only indicates that profit making is not the
goal of the agency. It is perfectly legal for a non-profit organization to make
a profit. Similar to the voluntary sector, the term private NPOs refers to both
formal and informal groups and organizations.
◾◾ The term third sector refers to an umbrella of formal and informal NPOs and
groups that distinguish them from the government and private sectors.
◾◾ The term NGO has also been used to refer to NPOs. Even though the terms
“NPO and NGO are nearly synonymous in the United States” (Ahmed and
Potter, 2006, 9), NGOs usually refer to non-profits that have operations
in two or more countries.2 The term is also used to refer to non-profits in
developing countries. NGOs, thus, are an important component of the non-
profit sector.
◾◾ In contrast to the other terms, tax exempt organization refers to “[A]n orga-
nization exempt from income taxation because it operates to provide either
broad social benefits to the public or mutual benefits to its members” (Hoyt,
2001, 148). While the statement is mostly true, it is also a fact that some
NPOs do have to pay taxes (e.g., unrelated business income tax, excise tax).

As mentioned earlier, each of the above terms helps us to understand more the nature
of NPOs in their variations and complexity. Using the above discussion, this text
describes a non-profit organization as a private agency with the following characteristics:

1. It is formally organized to achieve goals that are not profit oriented.

2. It pursues public service or member service goals as its core mission.
3. It is created by private citizens.
4. It has constraints on redistribution of earnings (cannot pay dividends).
5. It operates with voluntary and paid membership and staff.
6. It is usually tax exempt.
 Introducing Non-Profit Organizations (NPOs) ◾ 5

A non-profit organization is thus different from a government agency—the lat-

ter is created and owned by the government. However, both agencies share a core
characteristic—they both work to promote some type of “public interest.” A non-
profit organization is also different from a for-profit organization—the latter is cre-
ated and owned by private citizens where the goal is to make a profit. However, as
explained in Chapter 2, in practice the non-profit sector is much more interlinked
with these two sectors.

1.2 Different Categories of Non-Profits

The non-profit sector undoubtedly is a sector with a wide variety of organizations
working with a diverse set of goals. It is thus difficult to classify all these millions of
organizations into one particular over-encompassing format. Nonetheless, different
classifications have been developed by practitioners and scholars as suitable to their
uses. The following are some useful classifications:

◾◾ Incorporated versus unincorporated—Structurally, “[A]ny nonprofit orga-

nization legally must be one of three types: a corporation, a trust,3 or an
‘other’ (usually an unincorporated association)” (Hopkins, 1993, 11). An
incorporated non-profit is a corporation that is formed by following the
state’s corporation act that requires preparing and filing articles of incorpo-
ration. In contrast, an unincorporated non-profit is formed with the adop-
tion of a constitution, whose content is similar to articles of incorporation.
Unincorporated non-profit associations are not legal entities but are a collec-
tion of a group of individuals who have joined together for some common
public service goal. Unincorporated non-profits usually include informally
organized churches, civic organizations, political committees, fraternal
orders, and patriotic societies.
◾◾ Member service versus public service mission—Using a client’s perspective, non-
profits can be grouped into member-serving and public service organizations.
Examples of member-serving organizations are those that primarily provide
benefits to their members rather than the broader public. Examples of such
non-profits include the chambers of commerce, labor association, different
professional associations, and political action committees. Public service
organizations, on the other hand, refer to non-profits whose primary goal is
to serve the broader public. Examples of such non-profits include religious
organizations, social welfare organizations, museums, hospitals, and social
service organizations.
◾◾ The National Taxonomy of Exempt Entities (NTEE) is used by the Internal
Revenue Service (IRS) and the National Center for Charitable Statistics
(NCCS) to classify non-profits.
6 ◾ Effective Non-Profit Management

The classification divides non-profits into 26 different fields (each designated by

a letter of the alphabet) under 10 broad categories:

1. Arts, Culture, and Humanities—A

2. Education—B
3. Environment and Animals—C, D
4. Health—E, F, G, H
5. Human Service—I, J, K, L, M, N, O, P
6. International Foreign Affairs—Q
7. Public, Societal Benefit—R, S, T, U, V, W
8. Religion Related—X
9. Mutual/Membership Benefit—Y
10. Unknown, Unclassified—Z

Within the major groups, non-profits are broken down into subdivisions by spe-
cific activity areas (decile level codes) that are further subdivided into more
specific types of organizations (centile level codes). Organizations that exist
across most or all of the 26 major groups are treated separately and are given
what is known as “common codes” (second to fourth digit). The seven com-
mon codes used are as follows:

01 Alliance/Advocacy Organizations
02 Management and Technical Assistance
03 Professional Societies/Associations
05 Research Institutes and/or Public Policy Analysis
11 Monetary Support—Single Organization
12 Monetary Support—Multiple Organization
19 Nonmonetary Support Not Elsewhere Classified (N.E.C)

Following are examples of two NPOs, from the 2008 IRS Master Data File on
Alabama State’s list of tax exempt organizations, that explain the codes:

Example 1: Black Men of Birmingham, Inc., is listed as B90. This means that
this non-profit is an educational (B—major group) support organization
(90-decile level code indicating subdivision within the major group).
Example 2: Alabama Deer Management Association Inc., is listed as D053.
This means that this non-profit’s focus is on animals (D—major group),
it is a research institute and public policy agency (05—common code),
and it falls within wildlife and preservation (30-decile level code indicat-
ing subdivision within the major group).
 Introducing Non-Profit Organizations (NPOs) ◾ 7

◾◾ Internal Revenue Service (IRS) classification—The IRS Internal Revenue Code

(IRC), section 501(c), distinguishes 26 separate sections or classes of non-
profits that can claim tax exemption. Following are the three main classes
of non-profits:
−− 501(c)(3): These are organizations that engage primarily in charitable
activities. According to the IRS, they are organized and operated exclu-
sively for one or more of the following purposes: charitable, religious,
educational, scientific, literary, testing for public safety, fostering national
or international amateur sports competition, the prevention of cruelty of
children or animals (IRS Publication 557).
Examples of 501(c)(3) non-profits include schools, colleges, hospi-
tals, clinics, home for the elderly, child care, religious organizations, and
bookstores.
The main advantage of 501(c)(3) organizations is that donors’ contri-
butions are deductible.
−− 501(c)(4): These are non-profits whose general activities include pro-
motion of community welfare, charitable, educational or recreational
(IRS Publication 557). Examples include the National Association for
the Advancement of Colored People (NAACP), Sierra Club, League of
Women’s Voters, Kiwanis Club, volunteer fire companies, civic associa-
tions, and homeowners’ associations.
A major difference between 501(c)(3) and 501(c)(4) organizations is
that donations that are contributed to the latter are not tax deductible.
−− 501(c)(6): These are non-profits characterized by a common business
interest. Their mission is to focus on the advancement of the conditions
of a particular trade or the interests of the community. They are not
engaged in any regular business typically carried on by for-profit organi-
zations. Examples include local chamber of commerce, professional foot-
ball leagues, home builders’ associations, and the National Association
of Truck Stop Operators. Donations to these non-profits are not tax
deductible.
◾◾ Funding intermediaries—The majority of non-profits are service provid-
ing agencies. However, there are some non-profits whose primary mission
is to provide funds to other non-profits, and some of them also raise funds
for such a cause. Salamon (2001) calls them the “funding intermediaries”
and the “least well understood” non-profits. These include different types
of foundations, including private foundations (e.g., Melanie and Bill Gates
Foundation, Rockefeller Foundations); corporate foundations (e.g., Wal-Mart
Foundation); community foundations (e.g., the Cleveland Foundation); and
federated funders (e.g., United Way).
8 ◾ Effective Non-Profit Management

1.3 Growth of Non-Profits
The growth of non-profits for the last few decades has been phenomenal. Following
are some testimonies to this growth:

◾◾ The number of nonprofits grew by 31% between 1987 and 1997, surpassing
the growth rate of both the business and government sectors. (Weitzman et al.,
2002, 9)
◾◾ From 1980 to 1993, the number of foundations increased by 70%; the
number of charitable 501(c)(3) organizations registered with the Internal
Revenue Service (IRS) nearly doubled from 1977 to 1992. (Hodgkinson and
Weitzman, 2001, 17)
◾◾ Nearly three-quarters of all charitable 501(c)(3) organizations, excluding
most religious organizations and private foundations, have been founded
since 1970. (Hodgkinson and Weitzman, 2001, 17–18)
◾◾ From 1999 to 2009, the number of NPOs has increased by 31.5%. (Urban
Institute, 2010)

Table 1.1 captures this growth.

Since the beginning of the formation of human communities, individuals have
formed voluntary groups for a variety of services including education, religion, and
many others. As Salamon noted, “[I]n the first place, the nonprofit sector came into
existence for reasons that are largely historical. In the United States, as well as in
many other countries, society predated the state” (2001, 64).
Table 1.1 N
 umber of Non-Profit Organizations (NPOs) in the United
States, 1999–2009
1999 2009

Number Percent of Number Percent to Percent

of NPOs All NPOs of NPOs All NPOs Change

All NPOs 1,202,573 100.0% 1,581,111 100.0% 31.5%

501(c)(3) Public 631,902 52.5% 1,006,670 63.7% 59.3%

Charities

501(c)(3) Private 77,978 6.5% 120,617 7.6% 54.7%

Foundations

501(c)(4) 124,774 10.4% 111,849 7.1% –10.4%

501(c)(6) 70,718 5.9% 72,801 4.6% 2.9%

Source: IRS Business Data File 01/2010 (with modifications by the National Center for
Charitable Statistics at the Urban Institute to exclude foreign and govern-
mental organizations), http://nccsdataweb.urban.org (accessed October 24,
2011).
 Introducing Non-Profit Organizations (NPOs) ◾ 9

However, this historical factor does not explain the phenomenal growth of the
sector in recent decades. Scholars have identified different factors and theories to
explain the situation. The following section discusses some of these major factors:

1. Market failure—This theory points to the inherent limitations of the mar-

ket system to address the variety of needs of different groups. First, market,
meaning for-profit organizations, will not undertake any enterprise that does
not yield any profits (e.g., providing legal aid services to poor women, pro-
viding shelter to the homeless). Second, they will not engage in producing
or providing goods or services (e.g., clean air or national security) that will
bring the “free rider” problems. Such limitations of the market system thus
leave a vacuum of unmet needs and hence the need and opportunities for
other actors (government and non-profits) to intervene (Hansmann, 1987;
Weisbrod, 1975).
2. Contract failure—This is a “particular aspect of the more general economic
theory of ‘market failure’ that specifies conditions under which unfettered
competition among profit-making firms fails to provide particular goods
or services efficiently” (Young, 2001, 193). Hansmann (1987) explains that
contract failure occurs when due to “information asymmetry,” consumers
feel unable to make decisions competently regarding the quality of services
they will receive. “Information asymmetry” usually occurs in areas where the
nature of the services or goods provided requires specialized knowledge to
make a judgment (e.g., medical care), or situations where the consumer is
not capable of evaluating the service (e.g., a mentally disabled consumer), or
the consumer is not directly consuming the service (e.g., nursing home care
purchased by children). Under these situations, consumers might find the
non-profit organization more trustworthy due to the sector’s non-distribution
constraint.
3. Government failure—This theory explains government’s limitation to provide
services to all individuals or groups’ demands. One major reason is the reality
that government’s policy needs support from the majority. Thus programs
and actions that support small groups’ needs may not get into the govern-
ment’s action agenda. Another reason is the traditional resistance to a big
government. As Salamon (2001) explains, even when there is a majority sup-
port, due to the cultural resistance for government expansion, there is a pref-
erence to delegate certain services to the non-profit sector.
4. Supportive conditions—To a large extent, non-profits’ existence and prosperity
depend on a variety of cultural and political values and ideologies including
freedom of speech and freedom of association. Non-profits in the United
States have flourished due to those factors. It is also important to point out
that “[T]oday, for quite different reasons, nonprofit and voluntary organi-
zations are embraced by both conservatives and liberals” (Frumkin, 2002,
16). As Frumkin explains, liberals see non-profits as allies for three major
10 ◾ Effective Non-Profit Management

reasons: potential supporters of progressive policies, effective channels repre-

senting an ideal “bottom up” approach to implementation, and the sector’s
flexibility and freedom to operate and advocate for social change and justice.
Conservatives, on the other hand, according to Frumkin are attracted to non-
profits for totally different reasons: the sector’s usefulness in implementing
the idea of devolution and privatization and in promoting moral or spiritual
values, and its potentiality for policy innovations. Throughout the years, non-
profits have thus been able to continue to grow irrespective of who (conserva-
tives or liberals) controls the government.
5. Heterogeneity—The more heterogeneous the society is in terms of culture,
religion, lifestyle, ethnicity, age, and economic classes, the more one will see
a growth in NPOs. The demographics of the United States is increasingly
becoming more diverse and hence more heterogeneous, due to several factors
including a huge growth of the elderly population, increased labor participation
by women, immigration, a wide variety of lifestyles, and so forth. In a heteroge-
neous society there are different groups with different needs, and government
cannot attend to all these different groups’ needs (Weisbrod, 1975). Changing
social and demographic shifts also create new demands for new types of services
and for the expansion of existing types of services. Since government is limited
(financially and politically) to provide all these emerging needs or growth of
needs, more non-profits are created to attend to these unsatisfied needs.
6. Supply-side theory—The previous factors (viz. contract failure, government
failure, market failure, heterogeneity) together are also known as the demand-
side approach to understand non-profits’ growth. However, this approach
does not fully explain the impressive growth of non-profits. For example, the
demand-side approach does not explain the case where “nonprofits, firms,
(and sometimes governments) often compete in the same functional space
for the same contracts, and often for the same paying clients” (Bryce 2006,
312). Frumkin (2002) proposes a supply-side approach or theory as a comple-
ment to the demand-side approach to understand fully the growth of NPOs.
According to Frumkin, “the supply-side perspective holds that nonprofit and
voluntary organizations are really all about the people with resources and
commitments who fire the engine of nonprofit and voluntary action” (2002,
21). This refers to the role of social entrepreneurs, donors, and volunteers
who are drawn to the sector to satisfy their own needs and ideas, with strong
commitment to act on their own worldviews. Some of these actions may
have nothing to do with the obvious and dire community needs. An example
of this would be an entrepreneur who starts a free music school in a poor
neighborhood. Initially, this will not fit the demand-side explanation of non-
profits’ growth, because the poor neighborhood obviously has many other
dire needs to satisfy. However, once the neighborhood children start slowly
to join the school, after a period of time, children and their parents may
realize that they are enjoying the experience and would want to continue the
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