Part I: Studying nonprofit organizations The study of nonprofit, third sector, or voluntary organizations is a fairly recent development in the history of the social sciences. What has become one of the most dynamic and interdisciplinary fields of the social sciences today began to gather momentum more than three decades ago. At the same time, the field is rooted in long-standing intellectual and disciplinary approaches that seek to come to terms with the complexity and vast variety of nonprofit organizations and related forms and phenomena. After considering this chapter, the reader should: ■ have an understanding of the wide range of institutions, organizations, and types of activities that come under the label of the nonprofit sector; ■ be able to identify key intellectual traditions of nonprofit sector research; ■ have a sense of the major factors that influenced the field and that contributed to its development; and ■ be able to navigate through the book’s various parts and chapters in terms of specific content and their thematic connections. Some of the key concepts introduced in this chapter are: THE EMERGENCE OF THE NONPROFIT SECTOR IN THE US While the concept of civil society as such is not common currency in the US, there is nonetheless a deep-seated cultural understanding that civil society finds its clearest expression in this country. Indeed a strong political as well as cultural current running through American history and contemporary society sees the US as an ongoing “experiment” in civility, community, democracy, and self-governance. Not only the country as a whole, but cities, such as New York, Chicago, Miami, and Los Angeles in particular, regard themselves as the “social laboratories” of modern urban life: they are among the most diverse in the world in ethnic, religious, and social terms, with large portions of immigrant populations, small local government, and high levels of community organizing and individualism. A strong expression of this cultural self-understanding is that the US, in all its imperfections and injustices, is nonetheless regarded as the embodiment of human political progress. This ideological current assumes at times mythical dimensions, perhaps because it is so closely linked to, and rests on, major symbols of US political history. In countless political speeches as well as in popular culture frequent references are made to highly symbolic events and documents that provide deep roots of legitimacy to both nonprofit organizations and the notion of self-organization. Among the most prominent of such cultural-political icons: Charity, i.e. individual benevolence and caring, is a value and practice found in all major world cultures and religions. It is one of the “fi ve pillars” of Islam, and central to Christian and Jewish religious teaching and practice as well. In many countries, including the US, the notion of charity includes relief of poverty, helping the sick, disabled, and elderly, supporting.

1. Part I: Studying nonprofit organizations
The study of nonprofit, third sector, or voluntary organizations
is a fairly recent development in the history of the social
sciences. What has become one of the most dynamic and
interdisciplinary fields of the social sciences today began to
gather momentum more than three decades ago. At the same
time, the field is rooted in long-standing intellectual and
disciplinary approaches that seek to come to terms with the
complexity and vast variety of nonprofit organizations and
related forms and phenomena. After considering this chapter,
the reader should:
■ have an understanding of the wide range of institutions,
organizations, and types of activities that come under the label
of the nonprofit sector;
■ be able to identify key intellectual traditions of nonprofit
sector research;
■ have a sense of the major factors that influenced the field and
that contributed to its development; and
■ be able to navigate through the book’s various parts and
chapters in terms of specific content and their thematic
connections. Some of the key concepts introduced in this
chapter are:
THE EMERGENCE OF THE NONPROFIT SECTOR IN THE
US While the concept of civil society as such is not common
currency in the US, there is nonetheless a deep-seated cultural
understanding that civil society finds its clearest expression in
this country. Indeed a strong political as well as cultural current
running through American history and contemporary society
sees the US as an ongoing “experiment” in civility, community,
democracy, and self-governance. Not only the country as a
whole, but cities, such as New York, Chicago, Miami, and Los
Angeles in particular, regard themselves as the “social
laboratories” of modern urban life: they are among the most

2. diverse in the world in ethnic, religious, and social terms, with
large portions of immigrant populations, small local
government, and high levels of community organizing and
individualism. A strong expression of this cultural self-
understanding is that the US, in all its imperfections and
injustices, is nonetheless regarded as the embodiment of human
political progress. This ideological current assumes at times
mythical dimensions, perhaps because it is so closely linked to,
and rests on, major symbols of US political history. In countless
political speeches as well as in popular culture frequent
references are made to highly symbolic events and documents
that provide deep roots of legitimacy to both nonprofit
organizations and the notion of self-organization. Among the
most prominent of such cultural-political icons:
Charity, i.e. individual benevolence and caring, is a value and
practice found in all major world cultures and religions. It is
one of the “fi ve pillars” of Islam, and central to Christian and
Jewish religious teaching and practice as well. In many
countries, including the US, the notion of charity includes relief
of poverty, helping the sick, disabled, and elderly, supporting
education, religion, and cultural heritage.
Philanthropy, i.e. the practices of individuals refl ecting a “love
of humanity” and the voluntary dedication of personal wealth
and skills for the benefi t of specifi c public causes. While
philanthropy, like the term charity, has long historical roots in
religion, its modern meaning emerged in early twentieth-century
America and refers to the private efforts to solve common social
problems such as poverty or ignorance.
Volunteering, i.e. the donation of time for a wide range of
community and public benefi t purposes such as helping the
needy, distributing food, serving on boards, visiting the sick, or
cleaning up local parks. Some 24 percent of the US population
volunteers on a regular basis.
Giving, i.e. the donation of money and in-kind goods for
charitable and other purposes of public benefi t to organizations
such as the Red Cross or religious congregations, or to specifi c

3. causes such as HIV/AIDS, cancer research, or humanitarian
relief. Some two-thirds of US households donate money, a
number not too different from that of many other countries, but
not necessarily the highest. More recently, as we will see in
more detail in Chapter 3, additional concepts have entered the fi
eld of nonprofi t studies. First there is a set that clusters around
the term civil society and the more social and political facets
and dimensions of the nonprofi t sector: Civil society: Many
different defi nitions of civil society exist, and there is little
agreement on its precise meaning, though there is much overlap
among core conceptual components. Nonetheless, most analysts
would probably agree with the statement that modern civil
society is the sum of institutions, organizations, and individuals
located between the family, the state, and the market, in which
people associate voluntarily to advance common interests. The
nonprofi t sector provides the organizational infrastructure of
civil society. The nonprofi t sector provides the organizational
infrastructure of civil society.
Chapter 2: Historical background This chapter will introduce
the historical background to the development of the US nonprofi
t sector in the context of the wider civil society, and then
compare the American experience to other countries. It will
show the path dependency of the nonprofit sector and the
development of distinct types of nonprofit regimes. The chapter
will also link the historical study of the nonprofit sector to
notions of state–society relations, forms of democracy,
economic development, and community.
What these brief historical comparisons show is that the
nonprofit sector is embedded in the broader political and social
development of a country or region. Its development is shaped
by political cultures and forms of government, but also by
cultural and religious factors and sociological aspects of class

4. structure. Salamon and Anheier (1998b) suggest that, cross-
nationally, the nonprofit sector has different “moorings” in
different countries that reveal different social and economic
“shapes” and factors at work. They help create the diversity and
the richness of the organizational forms and institutions located
between the state and the market. In Chapter 3, we take a closer
look at a complex terminology that has developed to depict the
nonprofit or voluntary sector, including aspects of civil society
and social capital. The development of the US civil society was
an arduous process, “a story of gains won, rescinded, and
reclaimed . . . about the ebb and flow of democracy and the
exercise of power: who wielded it, toward what end, and how
Americans ultimately created a civil society” (McCarthy 2003:
9). But it is also a history that shows how unlikely such a
successful outcome ultimately was, how many uncertainties
were in its way, and how likely it was that developments could
have turned out differently. This is indeed the lesson that we
draw from for philanthropy in the early twenty-first century: as
we try to “build” civil society and philanthropy in many parts of
the world, the highly contingent and long-term prospect of any
such endeavor becomes apparent. Building a sustainable civil
society is not the work of single events or projects; it is not the
work of a decade; but it is the work of generations
Chapter 3: Concepts This chapter will discuss the various types
of activities (volunteering, giving, civic engagement, advocacy,
service provision, etc.), organizations (charities, associations,
foundations, social enterprises, etc.) and institutions (charity,
philanthropy, social economy, community, solidarity) that make
up or relate to the nonprofit sector, and look at the various
attempts to define the area between the market, state, and
household sectors. The chapter will also explore how the
nonprofit sector relates to the concept of civil society and the
social economy, to social capital approaches, and to terms such

5. as social investment, social entrepreneurship, and the social
economy
The concepts nonprofit sector, civil society, and social capital
are part of a relatively new terminology in the social sciences.
They point to quite different aspects: civil society is a macro-
level concept, whereas the nonprofit sector is organizational,
located at the meso-level, and social capital a micro-level
concept that describes individual actions and characteristics.
Yet they overlap in many important ways: the nonprofit sector,
with its many groups, associations, and organizations, can be
understood as the infrastructure of civil society, for which
social capital provides the micro-sociological foundation. Taken
together, the three concepts highlight a long-neglected but
crucial aspect of society: a functioning government and a
functioning economy need a robust civil society to make it
possible. In other words, these concepts are the pillars of an
approach that tries to go beyond the state versus market
perspective that dominated social science thinking and
policymaking for much of the twentieth century.
White collar crime; the Bernard Madoff Scandal
Student: Christian Castillo
Week2
Professor: Donald Rebovich
3/28/2018
Individual Group.
1
Executive Summary
White collar crime by Bernard Madoff

6. Impact of the scandal
Nature and extend
Preventive measures
The intelligence briefing highlights the white collar crime by
Bernard Madoff who stole billions of dollars of investments,
savings and retirement funds from businesses, non-profit
foundations and individuals. The scope of this scam resulted in
internal and external victims. The company was manipulating
its accounting to collect additional loans from a bank which was
devastating after the company went broke (Gottschalk, 2013).
The impact of the scandal is highlighted including the amount
recovered to date. Different measures for curbing white collar
crimes are also highlighted.
2
Characteristics of White Collar Victims
Prone to financial Loss
Unaware of the malpractices
Most of the victims of white collar crimes are employees,
employers, banks, tax authorities, customers and shareholders.
They are prone to extended financial loss as most of them might
be unaware of the subtle accounting malpractices (Gottschalk,
2013). In the aftermath of the Bernard Madoff, most of the
victims including businesses and individuals suffered
significant financial losses.
3
Characteristics of White Collar Victims (cont.)
Public Humiliation

7. News Coverage
The victims are constantly reminded about this scandal by
media coverage which results in public humiliation. During the
Bernard Madoff scandal, the issues was covered in the
television, newspapers, internet and magazines which was a
source of humiliation to the victims (Gottschalk, 2013).
4
Nature of The Bernard Madoff Scandal
150 years prison sentence
$50 billion loss
Biggest fraud
Bernard Madoff Scandal was sentenced to 150 years in prison
after being found guilty for running a multi-billion Ponzi
scheme. The Ponzi scheme resulted in approximately $50 billion
loss for the investors (Berman & Knight, 2010). This was the
biggest fraud to be committed in the history of Wall Street.
While he controlled billions of dollars in 2008, he earned $40
per month in 2013 after his imprisonment.
5
Nature of The Bernard Madoff Scandal (cont.)
High Profile Victims
Felony charges
Money laundering
Perjury
Fraud

8. The scheme had high profile victims including actors Kyra
Sedgwick and Kevin Bacon, and director Steven Spielberg.
Madoff pleaded guilty to felony charges including perjury,
money laundering, fraud and false fillings with the SEC
(Berman & Knight, 2010). A total of $199 million lawsuit was
filed against his sons, his brother and niece all of whom worked
at the firm.
6
Extent of The Bernard Madoff Scandal
Over 24,000 victims
The scandal affected over 24,000 victims who had invested their
finances with the Ponzi scheme. This included businesses,
individuals and not-for-profit foundations all of whom are being
paid out by the government (Berman & Knight, 2010).
7
Extent of The Bernard Madoff Scandal (cont.)
Repaying the victims
$11.1 billion paid by 2016
In 2012, a total of $3.6 billion was returned to the investors. In
2014, a total $9.8 billion was recovered after Trustee Irving
Picard announced acquisition of additional funds to pay the
victims. By 2016, $11.1 billion out of the total $17.5 billion
worth of investments had been recovered by the federal
government.
8

9. Effects of The Bernard Madoff Scandal
Jeopardized safety, health and well-being
Mark Madoff commits suicide
Humiliation
The corporate misconduct jeopardized the safety, health and
well-being of the citizens who had enrolled on the investment
scheme. A large number of people suffered financial harm due
to the fraudulent financial reporting that led to the collapse of
the firm (Gottschalk, 2013). Besides, Madoff son, Mark Madoff,
committed suicide due to the humiliating nature of the scandal
after it was televised. Evidently, white collar crimes have
devastating effects on the lives of its victims.
9
Effects of The Bernard Madoff Scandal (cont.)
Loss of investments
Loss of jobs
Inability to pay loans.
White collar crimes have a devastating ripple effects as most of
the employers in the organization lost their jobs. Most
individuals were out of job after the company collapsed. The
situation was devastating to investors who were unable to pay
out their loans. The savings accounts of innocent employees and
businesses were ripped out. The true impact of the crime could
not be ascertained as some information could not be easily
retrieved.
10
Preventing White Collar Crime

10. Strong Internal Controls
Managerial Help
Employee training
The preventive measures to be considered include, strong
internal controls, training and help from management. Notably,
weak internal controls have been cited as the major contributing
factor for this crimes (Surrette, 2016). Additionally, adequate
training will provide employers the ability to recognize fraud
promptly. The management ought to be involved in the fight
against white collar crimes as they can provide vital information
that will be a breakthrough to the investigating agencies.
11
References
Berman, K & Knight, J. (2010). What Did Bernard Madoff Do?
Harvard Business Review.
Gottschalk, P. (2013). Victims Of White-collar Crime.
Surrette, J. (2016). The Effects Of White Collar Crime On
Business Today. Accessed March 27, 2018 From
Https://Www.Kahnlitwin.Com/Blogs/Business-blog/The-
effects-of- white-collar-crime-on-business-today
12
Deterring White-Collar Crime
The Intelligence Briefing prompts you to assess critically

11. deterrence-based crime policies and practices. In selecting your
topic, doing your research, and constructing your PPT, your
objectives are to:
1. Describe the decision to commit white-collar crime,
focusing on the level of rationality evident
2. Argue for the importance of credible oversight in the
prevention of white-collar crime
An acceptable approach to this assignment involves selecting a
particular white-collar criminal/case, outlining the role of
rationality exhibited, and then arguing for a white-collar crime
control policy that emphasizing the credibility of oversight.
Instructions
Intelligence Briefings
The purpose of the Intelligence Briefing assignments is for you
to deepen your understanding of particular concepts by
conducting individual research, synthesizing it, and
constructing a brief PowerPoint (PPT) that succinctly
summarizes your topic and findings.
General Instructions
Follow these instructions for all Intelligence Briefings (unless
required otherwise in under Specific Instructions):
· Select a topic that is responsive to the Specific Instructions
for the Intelligence Briefing in question.
· Create a PowerPoint presentation.
· Make at least one point per slide
· Each slide is to have an original point
· Each slide’s title must be original, reflecting the original
points being made in that slide.
· Text should consist of key words and phrases—not complete
sentences or paragraphs.
· The “Notes” field is where you put your complete sentences
and paragraphs, which is your narrative.
· Your slides are where you put key words and phrases to help
your audience follow along with what you are saying.
· Remember, a PPT is a visual aid; you are supposed to be the

12. star of a presentation, not your PPT.
· Briefings should focus on the current controversies
surrounding the selected topic and should provide statistics
documenting the nature and extent of the crime problem.
· Answer these questions in your briefing: what, who, where,
when, how, and why?
· Incorporate at least 3 credible, relevant, and (unless otherwise
specified) current sources.
· Use (a) APA Style in-text citations or(b) endnotes to indicate
any words or ideas from a source other than you.
· Briefings should contain 8–15 content slides.
· Start with a title slide with the presentation name, your name,
and the occasion.
· Create your own title that reflects the essence of your PPT
· Do not use the name of the Intelligence Briefing in the
Schedule/Specific Instructions
· Do not use “Intelligence Briefing”
· Continue with a content slide that contains an overview of the
rest of the PPT.
· Use section slides if you have a couple clearly sections,
perhaps “Nature and Extent of the Problem” and “Explaining
and Preventing the Problem.”
· Try to use a variety of content slide formats.
· Your second-to-last slide is to be a References slide in the
same format as your in-text citations (e.g., APA).
· The last slide should ask the “audience” if there are any
questions and provide your contact information.
· Include a blend of relevant text, statistics, and graphics.
· Provide your talking points in the “Notes” field of the PPT.
Your talking points should make clear what the point of each
slide and how each slide relates to the overall presentation.
· Submit a single “.ppt” or “.pptx” file per group, with all group
members’ names and contact information
Appendix A of this document shows you how to get started
using PowerPoint.
Grading

13. Intelligence Briefings will be graded 0–100% in terms of the
following, with 100 points equally 100%:
· 40 points = Accuracy, relevance, and logical integration and
synthesis of credible evidence;
· 30 points = Sufficient slides, talking points, sources, statistics,
and graphics;
· 20 points = Conformity to the Specific Instructions and
“Effective Army Briefings” and RAND readings; and
· 10 points = Conformity to other assignment requirements
listed here as well as proper submission.
Specific Instructions
Each Intelligence Briefing has a general topic within with you
must work to select a specific topic that will allow you to
address directly that Intelligence Briefing’s objectives and
requirements.