The agreement reduces the tax incentives for taxpayers to give to charities. The agreement provides two exemptions from unrelated trade or business income: income from exchanges or rentals of membership or donor mailing lists between certain charitable organizations; and income from activities at convention or trade shows if undertaken to educate persons in attendance about new developments, products, or services related to the organization's exempt purpose. · STUDYING NONPROFIT GROUPS Research program seeks to build a body of information and research related to nonprofit organizations Compared to all other societies, the United States is unique in the extent to which it relies on the nonprofit sector-sometimes referred to as the "voluntary" or "independent" or "third" sector-to carry out a wide variety of social and economic tasks. There are around 800,000 nonprofit organizations in this county. The overall budget of this sector exceeds the budget of all but nine nations of the world (in dollar terms). Expenditures in 1980 were $129 billion. Philanthropic organizations employed 5.6 million. persons in 1980, exceeding industries such as construction and automobile manufacturing. The Program on Non-Profit Organizations is an interdisciplinary research program based at the Institution for Social and Policy Studies at Yale University that seeks to build a body of information and analysis relating to nonprofit organizations, and to generate research that will assist decision makers, in and out of the nonprofit sector, and to address major policy and management dilemmas confronting the sector. The program has published about 300 papers and 30 books, and many more articles have been published in scholarly journals or disseminated as working papers. The range and depth of the research is impressive. For example, work in progress as described in a brief sent out by the Program includes: an analysis of factors accounting for differences between average wages of female and male employees; study of borrowing habits of nonprofits; study of the role of nonprofit organizations in providing moderate and low income housing; study of the use of contracting as an instrument of government support of nonprofit social service agencies; study of the roles of the nonprofit, public, and proprietary: sector~ in the Japanese educational system; a comparative study of the ways in which members of for-profit and nonprofit boards of directors behave when supervising the efficiency, "trustworthiness" and other dimensions of organizational behavior -including interviews with persons who sit on both Fortune 500 companies and nonprofit boards. Probably the most impressive publications to come out of the program is the seven volume series on nonprofits being published by Oxford University Press. Volumes 1-3 have so far been published (to be reviewed in a future issue of RAIN), Private Education: Studies in Choice and Public Policy; The Economics of Nonprofif · Institutions: Studies in Structure and Policy; and Nonprofit Enterprise in the Arts: Studies in Mission and Constraint. The series will also include volumes on community organizations, private philanthropy, nonprofit sectors in internationa,l comparative perspective, and the management of nonprofit organizations. Another valuable volume, Handbook of Research on Nonprofit Organizations will be published by Yale University Press. For More Information: Progra_m on Nonprofit Organizations, Yale University, PO Box 154, Yale Station, New Haven, Connecticut 06520, 203-4360155 CAREERS IN THE NONPROFIT SECTOR This book explores the future trends of the nonprofit sector, career possiblities and how to find for work · An introduction to Careers in the Nonprofit Sector by John Naisbitt sets the tone for the book, as he applies the major trends in Megatrends to the nonprofit sector. The book also has a very interesting chapter that describes 24 current and future trends in the nonprofit sector. For example: There is an explosion of so-called professionalization; a growing concentration of power and volume in the larger dominate insitutions (4% of the nonprofits account for 70% of the sector's expenditures); the focus on earned incomes has opened up new opportunities; the advent of the "new national narcissim" may erode voluntary efforts; and a growing number of NGOs (NonFall 1986 RAIN Page 29
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