Financing nonprofits: putting theory into practice
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Lanham [u.a.]
AltaMira Press
2007
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Includes bibliographical references and index |
| Beschreibung: | XXV, 428 S. ill. 24 cm |
| ISBN: | 0759109885 0759109893 9780759109889 9780759109896 |
Internformat
MARC
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| 020 | |a 9780759109889 |9 978-07591-0988-9 | ||
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| 245 | 1 | 0 | |a Financing nonprofits |b putting theory into practice |c Ed. by Dennis R. Young |
| 264 | 1 | |a Lanham [u.a.] |b AltaMira Press |c 2007 | |
| 300 | |a XXV, 428 S. |b ill. |c 24 cm | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Includes bibliographical references and index | ||
| 650 | 4 | |a Nonprofit organizations |x Finance | |
| 650 | 4 | |a Nonprofit organizations |x Management | |
| 650 | 0 | 7 | |a Nonprofit-Organisation |0 (DE-588)4293729-2 |2 gnd |9 rswk-swf |
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| 689 | 0 | 0 | |a Nonprofit-Organisation |0 (DE-588)4293729-2 |D s |
| 689 | 0 | 1 | |a Finanzierung |0 (DE-588)4017182-6 |D s |
| 689 | 0 | |5 DE-604 | |
| 700 | 1 | |a Young, Dennis R. |e Sonstige |4 oth | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015618451&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-015618451 | ||
Datensatz im Suchindex
| _version_ | 1804136474890731520 |
|---|---|
| adam_text | Contents
List of Tables ix
List of Figures xi
List of Boxes xiii
Foreword xv
Preface xxi
I Introduction
1 Why Study Nonprofit Finance? 3
Dennis R. Young
II Sources of Support for Operations
2 Individual Giving 23
Patrick Rooney
3 Institutional Philanthropy 45
Joseph Cordes and Richard Sansing
4 Government Funding of Nonprofit Organizations 69
Michael Rushton and Arthur C. Brooks
v
vi / Contents
5 Fee Income and Commercial Ventures 93
Estelle James and Dennis R. Young
6 Membership Income 121
Richard Steinberg
7 Investment Income 157
Woods Bowman, Elizabeth Keating, and Mark A. Hager
8 Volunteer Resources 183
Anne E. Preston
III Sources of Capital
9 Collaboration and Barter 207
Renee A. Irvin
10 Gif ts in Kind and Other Illiquid Assets 227
Charles M. Gray
11 Borrowing and Debt 243
Robert J. Yetman
IV Income and Asset Portfolios, and Financial Health
12 Managing Endowment and Other Assets 271
Woods Bowman
13 Income Portfolios 291
Kevin Kearns
14 Financial Health 315
Janet S. Greenlee and Howard Tuckman
Contents / vii
V Synthesis
15 Toward a Normative Theory of Nonprofit Finance 339
Dennis R. Young
References 373
Index 399
About the Contributors 427
List of Tables
2.1 Funding for the Nonprofit Sector Ranked by
Amounts Donated 28
2.2 Federal Outlays by Agency: 1980 2003 37
2.3 Private Philanthropy 38
3.1 Amount and Numbers of Grants over $10,000,
1998 2002 48
3.2 Distribution of Foundation Grants and Foundation
Dollars by Subject Area, 2002 49
3.3 Percentage of Total Grant Dollars by Type of
Support 50
3.4 Foundation Goals in Grant Making 55
5.1 Taxonomy of Public and Private Goods 108
5.2 Product Profile Map 113
6.1 Dues as a Percent of Total Revenue, 2003 126
6.2 Member Revenues for ASAE Associations 128
6.3 Basis of Member Dues 129
6.4 Projecting the Financial Impact of a Dues Increase
at Long Strange Trips 147
8.1 Volunteers by Type of Responsibility 191
8.2 Percentage Who Volunteered for an Organization
at Least 10 Hours in 2000 by Family Head and Wife
of Family Head 197
9.1 Gains from Trade under Conditions of Compara¬
tive Advantage 215
ix
x / List of Tables
10.1 Cash and Noncash (In Kind) Contributions
Received by NTEE Category, 2002 229
10.2 IRS Stipulations for Valuing Works of Art 231
10.3 Examples of Gifts and Uses 232
11.1 Distribution of Debt Load 245
11.2 Distribution of Debt Load Across Size Groupings 246
11.3 Distribution of Debt Load Across Revenue Mix 247
13.1 Income Portfolio of the Human Services Center
Corporation, 2004 293
13.2 Income Portfolio for the Historical Society of
Western Pennsylvania, 2004 295
13.3 Perceived Relative Importance of Income
Attributes 305
13.4 Hypothetical Mix of Income Sources in the
Portfolio 306
13.5 Criteria for Evaluating Specific Income Proposals 309
13.6 Evaluating Attractiveness and Capacity:
Neighborhood Grocery Store as a Social Enterprise 310
14.1 Ratios to Predict Risk in Nonprofit
Organizations 324
14.2 National Taxonomy of Exempt Entities—Core
Codes 326
14.3 Selected Suggested Ratios for Comparisons within
Sectors 327
14.4 Selected Ratios to Evaluate Individual Firm Risk 329
15.1 Benefits, Resource Providers, and Income Sources 350
15.2 Nonprofit Services with Alternative Income and
Benefit Combinations 353
15.3 Composite Income Portfolio of a Research Institute 354
List of Figures
8.1 Market for Volunteer Hours 187
9.1 Collaboration and the Grant Maker Decision 224
10.1 Processes for Converting Gifts in Kind 237
13.1 Mapping Components of the Income Portfolio 311
14.1 A Process for Effective Financial Management 319
15.1 Overall Structure of a Theory of Nonprofit Finance 343
15.2 Benefit Combinations 352
xi
List of Boxes
1.1 Roman Catholic Archdiocese of Brooklyn 7
1.2 Children s Express 8
1.3 The Bellevue Art Museum 9
1.4 The San Diego Symphony 9
1.5 National Conference for Community and Justice 10
7.1 Case Study—Now Playing at the Guthrie Theater:
Arbitrage Investing 166
11.1 Aligning Objective Functions: The Case of
Nonprofit Lenders 262
11.2 The Asian Art Museum of San Francisco 265
12.1 The Brooklyn Academy of Music Builds an
Endowment 278
xiii
|
| adam_txt |
Contents
List of Tables ix
List of Figures xi
List of Boxes xiii
Foreword xv
Preface xxi
I Introduction
1 Why Study Nonprofit Finance? 3
Dennis R. Young
II Sources of Support for Operations
2 Individual Giving 23
Patrick Rooney
3 Institutional Philanthropy 45
Joseph Cordes and Richard Sansing
4 Government Funding of Nonprofit Organizations 69
Michael Rushton and Arthur C. Brooks
v
vi / Contents
5 Fee Income and Commercial Ventures 93
Estelle James and Dennis R. Young
6 Membership Income 121
Richard Steinberg
7 Investment Income 157
Woods Bowman, Elizabeth Keating, and Mark A. Hager
8 Volunteer Resources 183
Anne E. Preston
III Sources of Capital
9 Collaboration and Barter 207
Renee A. Irvin
10 Gif ts in Kind and Other Illiquid Assets 227
Charles M. Gray
11 Borrowing and Debt 243
Robert J. Yetman
IV Income and Asset Portfolios, and Financial Health
12 Managing Endowment and Other Assets 271
Woods Bowman
13 Income Portfolios 291
Kevin Kearns
14 Financial Health 315
Janet S. Greenlee and Howard Tuckman
Contents / vii
V Synthesis
15 Toward a Normative Theory of Nonprofit Finance 339
Dennis R. Young
References 373
Index 399
About the Contributors 427
List of Tables
2.1 Funding for the Nonprofit Sector Ranked by
Amounts Donated 28
2.2 Federal Outlays by Agency: 1980 2003 37
2.3 Private Philanthropy 38
3.1 Amount and Numbers of Grants over $10,000,
1998 2002 48
3.2 Distribution of Foundation Grants and Foundation
Dollars by Subject Area, 2002 49
3.3 Percentage of Total Grant Dollars by Type of
Support 50
3.4 Foundation Goals in Grant Making 55
5.1 Taxonomy of Public and Private Goods 108
5.2 Product Profile Map 113
6.1 Dues as a Percent of Total Revenue, 2003 126
6.2 Member Revenues for ASAE Associations 128
6.3 Basis of Member Dues 129
6.4 Projecting the Financial Impact of a Dues Increase
at Long Strange Trips 147
8.1 Volunteers by Type of Responsibility 191
8.2 Percentage Who Volunteered for an Organization
at Least 10 Hours in 2000 by Family Head and Wife
of Family Head 197
9.1 Gains from Trade under Conditions of Compara¬
tive Advantage 215
ix
x / List of Tables
10.1 Cash and Noncash (In Kind) Contributions
Received by NTEE Category, 2002 229
10.2 IRS Stipulations for Valuing Works of Art 231
10.3 Examples of Gifts and Uses 232
11.1 Distribution of Debt Load 245
11.2 Distribution of Debt Load Across Size Groupings 246
11.3 Distribution of Debt Load Across Revenue Mix 247
13.1 Income Portfolio of the Human Services Center
Corporation, 2004 293
13.2 Income Portfolio for the Historical Society of
Western Pennsylvania, 2004 295
13.3 Perceived Relative Importance of Income
Attributes 305
13.4 Hypothetical Mix of Income Sources in the
Portfolio 306
13.5 Criteria for Evaluating Specific Income Proposals 309
13.6 Evaluating Attractiveness and Capacity:
Neighborhood Grocery Store as a Social Enterprise 310
14.1 Ratios to Predict "Risk" in Nonprofit
Organizations 324
14.2 National Taxonomy of Exempt Entities—Core
Codes 326
14.3 Selected Suggested Ratios for Comparisons within
Sectors 327
14.4 Selected Ratios to Evaluate Individual Firm Risk 329
15.1 Benefits, Resource Providers, and Income Sources 350
15.2 Nonprofit Services with Alternative Income and
Benefit Combinations 353
15.3 Composite Income Portfolio of a Research Institute 354
List of Figures
8.1 Market for Volunteer Hours 187
9.1 Collaboration and the Grant Maker Decision 224
10.1 Processes for Converting Gifts in Kind 237
13.1 Mapping Components of the Income Portfolio 311
14.1 A Process for Effective Financial Management 319
15.1 Overall Structure of a Theory of Nonprofit Finance 343
15.2 Benefit Combinations 352
xi
List of Boxes
1.1 Roman Catholic Archdiocese of Brooklyn 7
1.2 Children's Express 8
1.3 The Bellevue Art Museum 9
1.4 The San Diego Symphony 9
1.5 National Conference for Community and Justice 10
7.1 Case Study—Now Playing at the Guthrie Theater:
Arbitrage Investing 166
11.1 Aligning Objective Functions: The Case of
Nonprofit Lenders 262
11.2 The Asian Art Museum of San Francisco 265
12.1 The Brooklyn Academy of Music Builds an
Endowment 278
xiii |
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| illustrated | Illustrated |
| index_date | 2024-07-02T17:21:45Z |
| indexdate | 2024-07-09T20:56:59Z |
| institution | BVB |
| isbn | 0759109885 0759109893 9780759109889 9780759109896 |
| language | English |
| lccn | 2006015227 |
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| oclc_num | 69104249 |
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| physical | XXV, 428 S. ill. 24 cm |
| publishDate | 2007 |
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| publisher | AltaMira Press |
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| spelling | Financing nonprofits putting theory into practice Ed. by Dennis R. Young Lanham [u.a.] AltaMira Press 2007 XXV, 428 S. ill. 24 cm txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references and index Nonprofit organizations Finance Nonprofit organizations Management Nonprofit-Organisation (DE-588)4293729-2 gnd rswk-swf Finanzierung (DE-588)4017182-6 gnd rswk-swf Nonprofit-Organisation (DE-588)4293729-2 s Finanzierung (DE-588)4017182-6 s DE-604 Young, Dennis R. Sonstige oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015618451&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Financing nonprofits putting theory into practice Nonprofit organizations Finance Nonprofit organizations Management Nonprofit-Organisation (DE-588)4293729-2 gnd Finanzierung (DE-588)4017182-6 gnd |
| subject_GND | (DE-588)4293729-2 (DE-588)4017182-6 |
| title | Financing nonprofits putting theory into practice |
| title_auth | Financing nonprofits putting theory into practice |
| title_exact_search | Financing nonprofits putting theory into practice |
| title_exact_search_txtP | Financing nonprofits putting theory into practice |
| title_full | Financing nonprofits putting theory into practice Ed. by Dennis R. Young |
| title_fullStr | Financing nonprofits putting theory into practice Ed. by Dennis R. Young |
| title_full_unstemmed | Financing nonprofits putting theory into practice Ed. by Dennis R. Young |
| title_short | Financing nonprofits |
| title_sort | financing nonprofits putting theory into practice |
| title_sub | putting theory into practice |
| topic | Nonprofit organizations Finance Nonprofit organizations Management Nonprofit-Organisation (DE-588)4293729-2 gnd Finanzierung (DE-588)4017182-6 gnd |
| topic_facet | Nonprofit organizations Finance Nonprofit organizations Management Nonprofit-Organisation Finanzierung |
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