Ilhan (2013) contends non-profits have gradually become excellent instruments for the promotion of a variety of objectives including, but not limited to charities, religious organizations and associations that provide support to individuals suffering with different types of diseases (p. 132). Within these tax-exempt organizations, there are several different classifications which differentiate these organizations. For instance, non-profit organizations are characterized as being either publicly supported charities, public safety charities, supporting organizations or private foundations. Publicly supported charities can range from schools and hospitals to religious organizations that may obtain the support of the public support mainly through donations, grants and contributions from the public. Supporting organizations are organizations that are important within public service. These organizations may not be not publicly supported; however, they are closely linked with non-profit organizations that are supported publicly. For example, hospital foundations or hospitals that are created to support schools would be considered as supporting organizations. Public safety charities are exactly what the name states. This form of organization is devoted to testing for and the promotion of public safety. Examples of this form of charity can be the American Red Cross’ cardiopulmonary resuscitation (CPR) classes that are offered to citizens. Many private foundations grant revenue to public charities. A good example of this form of foundation can be seen in the United Way. This tax-exempt organization allows the public to contribute to the funds that are offered by this organization so that the grant making programs within can be f...
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...can Economic Review, 101(3), 281-287. doi:10.1257/aer.101.3.281
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Being identified as a nonprofit, doesn’t necessarily mean it will be a charitable organization. Though the term has been applied to most nonprofit organizations, the fact is most nonprofits is structured using the economic model. The economic model is based on the traditional model of management designed to deal with the complexity of managing an organization (Bradshaw & Hayday, 2007, p. 4). This model acquires funding from multiple sources such as; individuals, government grants, corporations, and foundations. Though an nonprofit organizations may be identified by the Internal Revenue Service (IRS) as tax-exempt, it may use the same economic model and framework as a for-profit organization. According to Brainard & Siplon, (2004), the nonprofit economic model often mimics that of the private sector by using organized professionals to help determine the goals and vision of the organization (p. 439). It is widely believed that most nonprofits use the economic model along with an aggressive...
The nation has approximately 1 million nonprofit entities of various sorts and hospitals have long been a traditional service provider in the nonprofit sector (Williams & Torrens, page 185). Nonprofit entities are generally exempt from most taxes at the federal, state, and local levels, including income and property taxes (Williams & Torrens, page 185). These facilities are governed by a community-based board that has ultimate authority for running these entities. Sponsorship for a nonprofit can come from various organizations, unlike other hospitals with traditional religious sponsorship (Williams & Torrens, page 185). A small percentage of the nation’s hospitals are operated by for-profit businesses (Williams & Torrens, page 186).
The nonprofit sector in America is a reflection some of the foundational values that brought our nation into existence. Fundamentals, such as the idea that people can govern themselves and the belief that people should have the opportunity to make a difference by joining a like-minded group, have made America and its nonprofit sector what it is today. The American "civil society" is one that has been produced through generations of experiments with government policy, nonprofit organizations, private partnerships, and individuals who have asserted ideas and values. The future of the nonprofit sector will continue to be experimental in many ways. However, the increase of professional studies in nonprofit management and the greater expectation of its role in society is causing executives to look to more scientific methods of management.
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Over the last 20 years, there has been a significant increase in nonprofit and nongovernment organizations (NGOs) in the United States. With the increase in organizations, also came an increase in scandals and in the 1990’s multiple nonprofit and nongovernment organizations lost the public’s trust due to misuse of funds, lavish spending, and improper advances to protected populations. These charity scandals not only hurt direct organization’s reputation, but also led to the mistrust of nonprofit and nongovernmental organizations as a whole (Sidel, 2005). To combat these reputations, NGOs and nonprofit organizations began to self-regulate through employing morally obligated and altruistic employees, accountability practices, and lastly through
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Trevino, L., & Nelson, K. (2011). Managing business ethics - straight talk about how to
Two non-profit organizations that help those with intellectual disabilities and autism are A New Leaf and The Griffin Promise. By taking a look at how these organizations operate and their modalities of training and therapy it can highlight the services they provide to help those with disabilities, their families and the community.
I discovered how sticking to one’s morals should be the topmost priority for everyone involved in business, whether personal or professional. Regardless of what the consequences may be, the intensity of the problem, and the complexities it may bring, sacrificing one’s integrity should never be an option, as integrity goes hand-in-hand with the morals of an individual (Duggan & Woodhouse, 2011). They further go on to say that having individuals take part in building a code of ethics that supports employee integrity, they will act ethically. Also, I believe that companies should place more emphasis on the moral behavior of their employees, and clear-cut policies should be set regarding such ethical situations. Furthermore, I realized how serving justice while making decisions really helps in the long run, and that opting to go for the ideal rather than they deserved is not always the best option, and could hurt a company in more than one
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Nonprofit managerial accounting adapts the techniques of for-profit analytical analysis to a nonprofit environment to find solutions to managerial