Faith-Based Organizations

In May 2012, the Tax Court issued two decisions denying income tax deductions for gifts to charitable organizations because they failed to meet the requirements for a qualified appraisal. These cases lit a firestorm of outrage in various circles, raising questions of how strictly substation rules should be applied. This paper reviews the rationales behind the charitable contribution substantiation rules, sets out the complicated regime regarding these rules and applicable case law, and presents a number of possible reforms. Balancing the need to control overvaluation with the need to encourage legitimate charitable contributions is a difficult but important challenge.

This report discusses small organizations below the radar screen in most analyses of the nonprofit sector. Research and media reports usually focus on large nonprofits with household names. However, smaller organizations engage and support communities in myriad activities and provide platforms for social interaction. They include scholarship funds, sports teams and clubs, animal protection groups, community service clubs, and many more. This report, based on 2007 Form 990 data from the National Center for Charitable Statistics, summarizes research on small public charities—those reporting more than $25,000 in gross receipts and less than $100,000 in revenues, expenses, and assets.

This study examines immigrant integration through the lens of community-based organizations. Based on interviews with nonprofit leaders and an analysis of data from the National Center for Charitable Statistics, the study found that immigrant-serving nonprofits provide a wide range of programs and services to foreign-born communities which promote the social and political mobility of newcomers. Findings also suggest a potential spatial mismatch between immigrant-serving organizations and the people they serve. The organizations are concentrated in the metropolitan area while immigrant populations are growing in the outer suburbs. Moreover, different political and administrative structures and policies affect the ability of these nonprofits to serve their constituents.

This series of fact sheets provides a quick overview of the nonprofit sector in each of the nine parishes that comprise Central Louisiana – Allen, Avoyelles, Catahoula, Grant, LaSalle, Natchitoches, Rapides, Vernon, and Winn. Each fact sheet provides information on the number of nonprofits and congregations found in the parish; the types of services offered; basic financial measures, such as total revenues, expenses, assets, and liabilities; sources of revenue; and a measure of fiscal health. The fact sheets also include basic demographic information for the parish, such as total population, median age, race-ethnic composition and median household income. A companion report, A Profile of Nonprofit Organizations in Central Louisiana, provides a detailed analysis of the size, scope, fiscal health, and other dimensions of the sector.

Nonprofit organizations in Central Louisiana are an integral part of community life, helping people in need and providing cultural and civic opportunities to local residents. Yet most people have only a vague idea of the number and types of nonprofits in the region or the financial resources needed to support and sustain this work. This report is a comprehensive study of Central Louisiana's nonprofit sector. It examines the size, scope, and financial underpinning of the sector, and explores the extent to which nonprofits and religious congregations collaborate with each other and with other groups. It also reports the challenges that nonprofit and faith-based leaders see as critical to the region. A companion report, Central Louisiana in Focus, provides a statistical fact sheet for each of the nine parishes in the region.

This research brief examines the relief and recovery services provided by faith-based and community organizations (FBCOs) in the Gulf Coast region after hurricanes Katrina and Rita in 2005. The study included a telephone survey of 202 FBCOs that provided services and in-depth case studies of eight organizations. The brief explores how FBCOs functioned during this time-i.e., what they did, who they served, and with whom they collaborated-and offers lessons learned for planning for future disasters. The brief summarizes the findings from the full report "The Role of Faith-Based and Community Organizations in Post-Hurricane Human Service Relief Efforts," available at http://www.urban.org/url.cfm?ID=1001245.

The events surrounding hurricanes Katrina and Rita in 2005 produced one of the largest disaster responses by nongovernmental, charitable organizations, including both faith-based and community organizations (FBCOs). This report is based on a telephone survey of 202 FBCOs that provided disaster-related human services and in-depth, field-based case studies of eight organizational responses after the hurricanes. The survey findings address what types of services were provided, to whom, and the collaborations used by FBCOs to deliver services. The case studies explore what motivated the response in 2005 and suggest how such efforts might connect with the larger disaster response and human service delivery systems to provide needed services in future disasters (For more information, contact Principal Investigators Carol J. De Vita and Fredrica D. Kramer).

Faith-based providers are key in delivering child care services overall and for children receiving child care vouchers, though data are scarce in this area. Using data from a survey of a representative sample of centers and site visits in five counties in 2003-4, this report examines the role of faith-based organizations in center-based child care, the extent to which centers affiliated with faith-based organizations care for children receiving vouchers, and whether such providers face barriers to working with the voucher system. The paper is part of the Urban Institute’s Child Care Providers and the Child Care Voucher System project.