This Article Abstract Free Full Text (Free PDF) Free Alert me when this article is cited Alert me if a correction is posted Citation Map Services Email this article to a friend Similar articles in this journal Alert me to new issues of the journal Add to Saved Citations Download to citation manager Request Permissions Request Reprints Add to My Marked Citations Citing Articles Citing Articles via HighWire Citing Articles via Google Scholar Google Scholar Articles by Grønbjerg, K. A. Articles by Paarlberg, L. Search for Related Content Social Bookmarking                   What's this?

Extent and Nature of Overlap between Listings of IRS Tax-Exempt Registration and Nonprofit Incorporation: The Case of Indiana

Laurie Paarlberg

Indiana University

To consider the capacity of nonprofits and communities that respond to public policy initiatives, the authors use a comprehensive database of Indiana nonprofits to examine two indicators of nonprofit formalization: tax-exempt registration under Section 501(c) of the IRS code and formal incorporation with the Indiana Secretary of State. The authors find that only 23% of the 54,108 nonprofits in the statewide database meet both criteria for formalization. The authors test whether more formalized nonprofits (appearing on both lists) are larger, older, and active in more institutionalized fields than those on only one or neither of the two lists. The findings generally confirm these expectations. The authors also hypothesize that larger, growing, and more institutionally developed communities will have a more formalized nonprofit sector (greater list overlap). However, few community-level variables relate meaningfully to the measure of sector formalization. Other factors that may be relevant for such an analysis are considered.

References

• Berry, B.J.L., & Horton, F. E. (1970). Geographic perspectives on urban systems. Englewood Cliffs, NJ: Prentice Hall.
• Berry, B.J.L., & Kasarda, J. D. (1977). Contemporary urban ecology. New York: Macmillan.
• Bielefeld, W. (2000). Metropolitan nonprofit sectors: Findings from the NCCS data. Nonprofit and Voluntary Sector Quarterly, 29, 298-314.
• Booth, A., Higgins, D., & Cornelius, R. (1989). Community influences on funds raised by human service volunteers. Nonprofit and Voluntary Sector Quarterly, 18, 81-82.[Abstract]
• Bradley, M. B., Green, N. M., Jones, D. E., Jr., Lynn, M., & McNeil, L. (1992). Churches and church membership in the United States, 1990: An enumeration by region, state, and county, based on data reported for 133 church groupings. Atlanta, GA: Glenmary Research Center.
• Bryce, H. J. (2000). Financial and strategic management for nonprofit organizations. San Francisco: Jossey-Bass.
• Chaves, M. (1998). The religious ethic and the spirit of nonprofit entrepreneurship. In W. W. Powell & E. S. Clemens (Eds.), Private action and the public good (pp. 47-68). New Haven, CT: Yale University Press.
• Corbin, J. J. (1999). Astudy of factors influencing the growth of nonprofits in social services. Non-profit and Voluntary Sector Quarterly, 28, 296-314.[Abstract/Free Full Text]
• Dale, H. (1993). On estimating the size of the nonprofit sector in the U.S. economy. Voluntas, 4(2), 183-189.
• Developments in the law: Nonprofit corporations . (1992). Harvard Law Review, 105(7), 1578-1699.[ISI][Medline] [Order article via Infotrieve]
• DiMaggio, P. J., & Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48, 147-160.
• Galper, J. (1999). An exploration of social capital, giving and volunteering at the United States county level. A working paper of the Urban Institute. Retrieved from http://www.urban.org/cnp/galper/galper.htm
• Gamm, G., & Putnam, R. (1999). The growth of voluntary associations in America, 1840-1940. Journal of Interdisciplinary History, 29, 511-557.[CrossRef]
• Grønbjerg, K. A. (1989). Developing a universe of nonprofit organizations: Methodological considerations. Nonprofit and Voluntary Sector Quarterly, 18(1), 63-80.[Abstract]
• Grønbjerg, K. A. (1993). Understanding nonprofit funding: Managing revenues in social service and community development organizations. San Francisco: Jossey-Bass.
• Grønbjerg, K. A. (1994). The NTEE: Human service and regional applications. Voluntas, 5, 301-328.[CrossRef]
• Grønbjerg, K. A. (2002). Evaluating nonprofit databases. American Behavioral Scientist, 45(11), 1742-1778.
• Grønbjerg, K. A., & Paarlberg, L. (2001a). Community variations in the size and scope of the non-profit sector: Theory and preliminary findings. Nonprofit and Voluntary Sector Quarterly, 30(4), 684-706.[Abstract/Free Full Text]
• Grønbjerg, K. A., & Paarlberg, L. (2001b, September). Community variations in the size and composition of the nonprofit sector: The case of Indiana. Paper presented at Small Cities Conference, Ball State University, Muncie.
• Guterbock, T. M., & Fries, J. C. (1997). Maintaining America’s social fabric: The AARP survey of civic involvement. Washington, DC: American Association of Retired Persons.
• Hansmann, H. (1987). The effect of tax exemption and other factors on the market share of nonprofits versus for-profit firms. National Tax Journal, 40, 71-82.
• Hawley, A. (1950). Human ecology: A theory of community structure. New York: Ronald Press.
• Hopkins, B. R. (1998). The law of tax-exempt organizations (7th ed.). New York: John Wiley.
• Hopkins, B. R. (2001). Starting and managing a nonprofit organization: A legal guide (3rd ed.). New York: John Wiley.
• Indiana Association of United Ways. (2001). Retrieved from http://www.iauw.org/
• Indiana Business Research Center. (2000). Indiana factbook, 1998/99. Bloomington: Indiana University, Indiana Business Research Center.
• Indiana Nonprofit Sector Project. (2002). Retrieved from http://www.indiana.edu/nonprof
• Indiana Secretary of State. (2001). Business search. Retrieved from https://www.ai.org/sos/bus_service/online_corps/default.asp
• Ingram, P., & Clay, K. (2000). The choice-within-constraints: New institutionalism and implications for sociology. Annual Review Sociology, 26, 525-546.
• James, E. (1987). The nonprofit sector in comparative perspective. In W. W. Powell (Ed.), The non-profit sector: A research handbook (pp. 397-415). New Haven, CT: Yale University Press.
• James, E. (1989). Preface. In E. James (Ed.), The nonprofit sector in international perspective: Studies in comparative culture and policy (pp. ix-xii). New York: Oxford University Press.
• Lampkin, L., & Boris, E. (2002). Nonprofit data–What we have and what we need. American Behavioral Scientist, 45(11), 1675-1715.[Abstract/Free Full Text]
• Lincoln, J. R. (1977). The urban distribution of voluntary organizations. Social Science Quarterly, 58, 472-480.
• National Center for Charitable Statistics. (2001). Retrieved from http://nccs.urban.org/index. htm
• Ostrom, E. (1999). Institutional rational choice: An assessment of the institutional analysis and development framework. In P. Sabatier (Ed.), Theories of the policy process (pp. 35-72). Boulder, CO: Westview.
• Philanthropic Research, Inc. (2001). Retrieved from http://www.guidestar.org
• Putnam, R. D. (1995). Bowling alone: America’s declining social capital. Journal of Democracy, 6(1), 65-78.[ISI]
• Putnam, R. D. (2000). Bowling alone: The collapse and revival of American community. New York: Simon & Schuster.
• Roper, M. W. (1964). The city and the primary group. In E. W. Burgess & D. J. Bogue (Eds.), Contributions to urban sociology (pp. 231-244). Chicago: University of Chicago Press.
• Salamon, L. M. (1987). Partners in public service: The scope and theory of government-nonprofit relations. In W. W. Powell (Ed.), The nonprofit sector: A research handbook (pp. 99-117). New Haven, CT: Yale University Press.
• Salamon, L. M. (1999). America’s nonprofit sector: Aprimer (2nd ed.). New York: Foundation Center.
• Salamon, L. M. (2002). The state of the nonprofit sector. Washington, DC: Brookings Institution.
• Salamon, L. M., & Dewees, S. (2002). In search of nonprofit employment: Improving the state of the art. American Behavioral Scientist, 45(11), 1716-1741.[Abstract/Free Full Text]
• Silk, T. (1994). The legal framework of the nonprofit sector in the United States. In R. D. Herman & associates (Eds.), The Jossey-Bass handbook of nonprofit leadership and management (pp. 65-82). San Francisco: Jossey-Bass.
• Skocpol, T., & Fiorina, M. P. (1999). Civic engagement in American democracy. Washington, DC: Brookings Institution.
• Skocpol, T., Ganz, M., & Munson, Z. (2000). A nation of organizers: The institutional origins of civic voluntarism in the United States. American Political Science Review, 94, 527-546.[CrossRef][ISI]
• Smith, D. H. (1997a). Grassroots associations are important: Some theory and a review of the impact literature. Nonprofit and Voluntary Sector Quarterly, 26, 269-306.[Abstract]
• Smith, D. H. (1997b). The rest of the nonprofit sector: Grassroots associations as the dark matter ignored in prevailing "flat earth" maps of the sector. Nonprofit and Voluntary Sector Quarterly, 26, 114-131.[Abstract]
• Smith, D. H. (2000). Grassroots associations. Thousand Oaks, CA: Sage.
• Smith, S. R., & Lipsky, M. (1993). Nonprofits for hire: The welfare state in the age of contracting. Cambridge, MA: Harvard University Press.
• Tucker, D. J., Baum, J. A., & Singh, J. A. (1992). Institutional ecology of human service organizations. In Y. Hasenfeld (Ed.), Human services as complex organizations (pp. 47-72). Newbury Park, CA: Sage.
• U.S. Bureau of the Census. (1999). Consolidated federal funds report, FY 1998: State and county areas. Washington, DC: U.S. Department of Commerce.
• U.S. Bureau of the Census. (2000). Retrieved from http://www.census.gov/cdrom/lookup
• Verba, S., Schlozman, K. L., & Brady, H. E. (1995). Voice and equality: Civic voluntarism in American politics. Cambridge, MA: Harvard University Press.
• Weitzman, M. S., Jalandoni, N. T., Lampkin, L. M., & Pollak, T. H. (2002). The new nonprofit almanac and desk reference: The essential facts and figures for managers, researchers, and volunteers. San Francisco: Jossey-Bass.
• Wolch, J. R., & Geiger, R. K. (1983). The distribution of urban voluntary resources: An exploratory analysis. Environment and Planning15, 1067-1082.[CrossRef]
• Zucker, L. G. (1987). Institutional theories of organization. Annual Review of Sociology, 13, 443-464.[CrossRef][ISI]

CiteULike

Connotea

Del.icio.us

Digg

Reddit

Technorati

This article has been cited by other articles:

				B. Gazley and J. L. Brudney The Purpose (and Perils) of Government-Nonprofit Partnership Nonprofit and Voluntary Sector Quarterly, September 1, 2007; 36(3): 389 - 415. [Abstract] [PDF]

				K. A. Gronbjerg and R. M. Clerkin Examining the Landscape of Indiana's Nonprofit Sector: Does What You Know Depend on Where You Look? Nonprofit and Voluntary Sector Quarterly, June 1, 2005; 34(2): 232 - 259. [Abstract] [PDF]

This Article Abstract Free Full Text (Free PDF) Free Alert me when this article is cited Alert me if a correction is posted Citation Map Services Email this article to a friend Similar articles in this journal Alert me to new issues of the journal Add to Saved Citations Download to citation manager Request Permissions Request Reprints Add to My Marked Citations Citing Articles Citing Articles via HighWire Citing Articles via Google Scholar Google Scholar Articles by Grønbjerg, K. A. Articles by Paarlberg, L. Search for Related Content Social Bookmarking                   What's this?