Civil society in the U.S.

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  • 1. 美国政府和
    NGO界的关系
    燕山大讲坛
    2月19日2011年
    1
  • 2. 美国政府和 NGO界的关系
    美国NGO/非盈利界的历史和背景
    美国税法和非盈利组织的免税待遇
    政府和NGO互相监督
    政府和NGO的合作
  • 3. Benjamin Franklin: NGO Entrepreneur
    Library Company of Philadelphia (1731)
    Union Fire Company (1736)
    “The good men may do separately is small compared with what they may do collectively.”
    Source: Walter Isaacson, Benjamin Franklin: An American Life, p. 102-103
  • 4. 19th Century “NGOs”
    American Anti-Slavery Society (1833)
    Woman’s Christian Temperance Union (1874)
    Sierra Club (1892)
  • 5. NGO’s, Civil Society, Non-Profits
    NGO = 非政府组织
    Civil Society = 公民社会
    Non-Profit Sector = 非盈利界
  • 6. The Growing Non-Profit Sector
    1.1 million non-profits in 1995, 1.4 million in 2005
    530,000 non-profits in 2005 had income over $25,000
    Number of public charities increased 53% 1995-2005
    573,000 in 1995
    876,000 in 2005
    Non-profit assets increasing faster than GDP
    $1.5 trillion in 1995, $3.4 trillion in 2005
    Non-profit assets increased 77% 1995-05, GDP rose 35%
    Non-profits account for 10% of all jobs in U.S.
    Source: Urban Institute, Non-Profit Almanac 2008
  • 7. 501(c)(3)
    Organizations organized and operated exclusively for religious, charitable, educational, and other specified purposes
    Limits on political activity, prohibited from helping any candidate for public office
    301(c)(3) groups pay no federal income tax and donations are tax-deductible
  • 8. 501(c)(4)
    Civic leagues, social welfare organizations, or certain local associations of employees
    Can participate in lobbying and political campaigns
    501(c)(4) groups pay no income tax but donations NOT tax deductible
  • 9. Case Study: American Association of Retired Persons (AARP)
    AARP Foundation is a 501(c)(3) charitable organization
    AARP 501(c)(4) organization with 35 million members
  • 10. Largest 301(c)(3) Organizations (by total assets)
    NameAssets US$
    Bill & Melinda Gates Foundation (Seattle, WA) 29,889,702,125
    2) Bill & Melinda Gates Foun. Trust (Seattle, WA) 29,673,548,843
    3) SW Louisiana Business Dev. Center (Jennings, LA) 24,000,073,495
    4) Yale University (New Haven, CT) 23,692,662,518
    5) Stanford University (Palo Alto, CA) 22,671,549,045
    6) Kaiser Foundation Hospitals (Portland, OR) 19,586,670,905
    7) Trustees of Princeton University (Princeton, NJ) 16,259,824,000
    8) Howard Hughes Medical Inst. (Chevy Chase, MD) 16,013,481,782
    9) Mass. Institute of Technology (Cambridge, MA) 12,898,453,000
    10) Trustees of Columbia University (New York, NY) 10,348,518,213
    Source: Non-Profit Almanac 2008, Urban Institute, National Center for Charitable Statistics
  • 11. Many Kinds of Non-Profit Groups
    501(c)(7) Social and recreation clubs
    501(c)(10) Domestic fraternal societies operating under the lodge system, e.g. Free Masons
    501(c)(13) Nonprofit cemetery companies and crematoria
    501(c)(6) business associations, chambers of commerce
    501(c)(19) Veterans organizations
    501 (c) (5) Labor unions and farm bureaus
  • 12. Registering an NGO(the attraction of Delaware)
    Non-profit organizations file articles of incorporation with a state government
    Many file in Delaware because….
    Very cheap ($89 to register, $75 per year)
    Allows one-person board of directors
    No requirement to live in Delaware
    Non-profits also exempt from state taxes
  • 13.
  • 14. Who Regulates Non-Profits?
    Treasury Dept., Internal Revenue Service
    Investigates “excessive compensation” of non-profit executives
    Monitors political activities of charity groups
    Ensures compliance with tax-exempt status
    Monitors illegal activity, e.g. support for terrorism
    Makes Form 990 tax filings public
    Federal Election Commission
  • 15. Case Study: Sierra Club
    Originally 301(c)(3) environmental organization
    June 1966 purchased advertisements in New York Times and Washington Post to oppose a dam in the Grand Canyon
    IRS revoked tax-exempt status, became 301(c)(4)
  • 16. Case Study: Church at Pierce Creek
    Church organized as 301(c)(3) organization
    Purchased full page advertisement in October 30, 1992 USA Today urging Christians to vote against Bill Clinton
    “Bill Clinton is promoting policies that are in rebellion to God’s laws”
    IRS revoked church’s tax exempt status for violating prohibition on political expenditures
  • 17. Government Oversight By Non-Profits
  • 18. Self-Monitoring By Non-Profitswww.charitynavigator.org
  • 19. Public Charity Revenue (2005)
    Source: Non-Profit Almanac 2008, Urban Institute, National Center for Charitable Statistics
  • 20. Case Study: Mercy Corps
    Mercy Corps works to alleviate “suffering, poverty and oppression” in 40 countries
    3,600 employees
    USAID provided $47 million to Mercy Corps in 2008 to support humanitarian projects
    Source: USAID, 2010 Report of Voluntary Agencies
  • 21. Case Study: Lutheran Immigration and Refugee Service
    • Founded in 1939 by National Lutheran Council
    • 22. Provides housing, employment, and other services to refugees arriving in United States
    • 23. Federal Government provided 94%
    ($30 million) of LIRS 2009 funding
    Source: www.lirs.org
  • 24. White House Office of Faith-based and Neighborhood Partnerships
    • Founded by President George W. Bush in 2001
    • 25. “forms partnerships between government at all levels and non-profit organizations, both secular and faith-based, to more effectively serve Americans in need”*
    • 26. Faith-based NGOs can use federal funds to provide social services…
    • 27. …but cannot use federal funds for “inherently religious activities”
    • 28. …cannot discriminate when providing services
    *source: www.whitehouse.gov/administration/eop/ofbnp/about
  • 29. Case Study: Americans United for Separation of Church & State vs. Prison Fellowship Ministries
    In 2006, Federal Court found Prison Fellowship Program in Iowa prison unconstitutional.
    Prison Fellowship founded in 1976 by former White House counsel Chuck Colson
    Mission: “to seek the transformation of prisoners and their reconciliation to God, family, and community through the power and truth of Jesus Christ.”*
    * Source: Prison Fellowship website (www.prisonfellowship.org)
  • 30. Case Study: Islamic Charities
    Holy Land Foundation leaders convicted in 2009 of sending money to Hamas
    Some Muslim-American groups say anti-terrorism laws have harmed legitimate charities