Volume 10, Issue 1 -

Although the voluntary sector is internationally valued as an integral component of the welfare mix, studies on East Asian welfare regimes have primarily focused on state-market-family interactions, paying scant attention to the long-standing and pivotal role of voluntary agencies in their construction. This case study illuminates this less-known aspect of modern welfare history in the context of South Korea, with a particular focus on the activities of voluntary organizations. The study categorizes South Korean voluntary associations into four types and examines their different contributions in shaping South Korea’s welfare regime, by applying Young’s framework on government–voluntary organizations relations. This historical exploration on the South Korean voluntary sector aims to deepen understanding of an East Asian welfare state regime. It further suggests that current welfare mix debates, focusing on the service delivery role of voluntary organizations within Western European welfare states, should be broadened.

As the first major overhaul of the United States’ tax code in a generation, the passage of the Tax Cuts and Jobs Act of 2017 has particular significance for the operation of US nonprofit organizations. Provisions of the Tax Act, including raising the ceiling on individual standard deductions, imposing excise taxes on highly compensated nonprofit employees, repealing the individual mandate of the Affordable Care Act, etc., are causing great uncertainty and consternation within organizations of, and bridging, the nonprofit sector. In response to some of the initial confusion, the National Council of Nonprofits offered a webinar, entitled, “Now What: How the New Federal Tax Law Impacts Charitable Nonprofits” on January 11, 2018. A one-hour slide-show with voice-overs was complemented by a running “chat” of nonprofit listeners/participants. This exploratory study undertakes a content analysis of the one-hour nonprofit participant chat that accompanied the webinar in order to take a pulse of the concerns of the practitioners as the potential impact of the law was explicated.

We explore the extent to which nonprofits engaging as fiscal sponsors publicly disclose their fiscal sponsor activities. Fiscal sponsors can play an important role in the nonprofit sector by providing capacity support that is often lacking. However, the option to employ a fiscal sponsor is often not well known to smaller entities that would be in the best position to take advantage of the administrative efficiency provided by fiscal sponsors. In reviewing the publicly disclosed information of 74 fiscal sponsors we find that the majority of fiscal sponsors do not disclosure their fiscal sponsorship activity on the Form 990 nor on their website. In order to enhance the sector’s understanding of the important role fiscal sponsors play, and ensure fiscal sponsors are held accountable for their fiscal sponsorship activity, we recommend enhanced disclosures of fiscal sponsorship.