Volume 3, Issue 1

This first issue of 2012 comes at a time when the economy of Europe is still in turmoil and the presidential election contest is heating up in the United States. Both venues raise critical policy issues and concerns in which nonprofit organizations play a central part.

This study began with an effort to obtain data on the economic contribution of the nonprofit sector in a large, metropolitan community to inform policy-makers. Despite the growing interest of policy-makers in the nonprofit sector, and the importance of accurate, reliable, and timely data to make sound public policy decisions and to evaluate their effects, we encountered considerable difficulty and gaps in assembling the necessary information. Based on our experience and the scholarly literature, we detail the problems and how scholars might address them in preparing reports on the local nonprofit sector. We conclude with recommendations to improve the collection, availability, and reliability of data on the nonprofit sector to guide public policy-making.

The purpose of this paper is to present and discuss the major nonprofit policy issues in Ireland from the perspectives of government, nonprofits themselves and society generally. We have identified the key areas for examination as: economic, legislative, political and cultural contexts of nonprofit-state interaction. We have taken these dimensions as the template for the paper. We commence each section with a context setting overview of the factors relevant to a discussion of the policy issues. We then detail the major policy issues and available options. To conclude, we review the alternatives facing nonprofits.

The article discusses how the introduction of common European Union tax (VAT) regulations may affect the voluntary sector in Sweden. Historically nonprofit organizations in Sweden have enjoyed tax exemption given that their activities are considered to be of a common good purpose. The Commission of the European Union considers the tax exemption to be too generous in the case of Sweden and that it may distort competition in the free market. The protests are analyzed through a historical institutionalism framework where the Swedish paradigm for the voluntary sector is seen as deeply embedded in a specific institutional setting. The EU policy is interpreted by many nonprofit actors as threatening the existing institutional setting.

The question of whether federal tax-exemption policy for nonprofit hospitals is moving to a clearer and more robust quid pro quo basis is examined. The question is important because heretofore the basis for federal exemption has been vague and fluid. Utilizing a quid pro quo rationale for federal tax-exemption of nonprofit hospitals as a framework, the chronological record of policy in this area is organized into three major periods: (1) A Simple Quid pro Quo: Early Federal Tax Policies for Nonprofit Hospitals; (2) A Changing Quid pro Quo: The Modern Era of Federal Tax Policy for Nonprofit Hospitals; and (3) An Emergent, Clearer Quid pro Quo: Recent Congressional Activism on Exemption Policy, including relevant provisions of the ACA. The article concludes with discussion of continuing vagueness and ambiguity in federal corporate income tax policy for nonprofit hospitals. The importance of enhanced clarity and specificity in the information upon which policy in this area is based is discussed, as are actions needed by Congress and the Internal Revenue Service to accomplish improved exemption policy.

This article examines charter schools applying a nonprofit conceptual frame of reference. The proliferation of charter schools is framed as a form of nonprofitization of public education. The implications of this trend are discussed. This discussion is contextualized through an examination of charter schools in New York. The case analysis is supported with data from the New York State Department of Education, the US Census Public Education Finance Report, and IRS Form 990 data. The findings suggest that there is mixed evidence for better school outcomes between charter schools and other public schools, while differences that do exist may be driven by socio-economic inequalities and other factors. This raises questions about the future of nonprofit schools and the degree to which they are accountable to traditional constituencies served by the public education system.

This paper analyzes a partnership between a civil society organization and a local government (CPP) for development planning in an emerging democracy. The paper shows that CPPs can promote better policy design and implementation of public policy by benefiting from the strengths of both nonprofits and government. The paper answers pending questions like, ‘in which contexts are CPPs effective?’, ‘what characteristics of nonprofits improve policy implementation?’; ‘how does the reputation and public trust that local nonprofits enjoy transfer to the partnership?’ and ‘to what extent does non-profit participation create more citizens engagement?’, among others. By answering these questions the paper shows the potential benefits that local government-nonprofits partnerships can bring to the policymaking process, but it also argues that effective CPPs are fraught with challenges. The paper demonstrates the need for more inclusive and identity-sensitive local governance mechanisms, and for institutional arrangements that anticipate conflict and address increasing inequalities and community disengagement. The paper shows that effective governance is a collaborative venture in which social inputs need to be taken into account in program design; and a shared vision of the common good needs to be built-up for policy implementation.By exposing the tensions and conflicts of this governance experiment, the paper draws lessons for nonprofits, governments, and policymakers who seek to participate or design collaborative ventures.The case studied is the program of Pueblos Magicos in Valle de Bravo, Mexico, an instructive object of study, which lessons are not unique to this small town in central Mexico, but common to towns experiencing rapid demographic and economic growth elsewhere.