IRS Proposes Rules on Patents, Other Gifts
The Internal Revenue Service has proposed new guidelines on what information charities should expect donors to provide when making gifts of patents and other intellectual property. The guidelines were issued under the American Jobs Creation Act of 2004, which sharply reduces the size of the tax…
By Elizabeth Schwinn
Contributor
Key Members of Congress Review Hospital Tax Breaks
By Harvy Lipman Two influential members of Congress are raising questions about the legal requirements nonprofit hospitals should meet in order to qualify for tax-exempt status. Sen. Charles E. Grassley, Republican of Iowa and chairman of the Senate Finance Committee, has sent a letter to 10 major…
By Elizabeth Schwinn
Contributor
Former Habitat Executive Renames New Charity
Millard Fuller, founder and former president of Habitat for Humanity International, last month renamed his new housing charity to avoid a legal battle with his former organization. At the opening of the new group’s headquarters in Americus, Ga., Mr. Fuller announced that the charity’s name would be…
By Ian Wilhelm
Contributor
Audit of Atlanta Scouts Finds Problems
The top executive of the Boy Scouts of America’s Atlanta council has resigned after an audit found that the organization had falsified the number of boys it had signed up under a program designed to increase the number of minority youngsters who become scouts. David Larkin, Scout executive for the…
By Harvy Lipman
Contributor
Study of Organizational Growth Within Groups That Help Young People
Growth of Youth-Serving Organizations examines the trends affecting charities that work with young people as those groups increase their assets and expand their staff. The report, based on a yearlong study commissioned by the Edna McConnell Clark Foundation, says that as a consequence of growth,…
By Caroline Preston
Contributor
Report Evaluates Those Who Evaluate “Social Entrepreneurship”
Measuring Innovation: Evaluation in the Field of Social Entrepreneurship, by Mark R. Kramer, examines the ways in which grant makers who support efforts that encourage “social entrepreneurship” assess the success of their grantees. The report, based on research and interviews with people involved…
By Caroline Preston
Contributor
A Trustee’s Manual for Setting Executive Compensation
Dollars and Sense: The Nonprofit Board’s Guide to Determining Chief Executive Compensation, by Brian H. Vogel and Charles W. Quatt, says that nonprofit trustees must execute a “careful balancing act” in deciding how to compensate their chief executives. While a good salary and benefits are…
By Caroline Preston
Contributor
Report Assesses Benefits of Combining Overseas Study With Community Service
Service-Learning Across Cultures: Promise and Achievement
By Caroline Preston
Contributor
Founder of Independent Sector Reflects on Half-Century of Public Service
Fifty Years in Public Causes: Stories From a Road Less Traveled
By Caroline Preston
Contributor
As baby boomers head into retirement, few charities are ready to take advantage of what they have to offer As the nation gets ready for the retirement of the baby boomers -- the eldest members of the generation turn 60 next year -- much of the focus has been on providing them with health care and…
By Jennifer C. Berkshire
Contributor