The document discusses the relationship between the US government and non-governmental organizations (NGOs). It provides background on the history and growth of the non-profit sector in the US. It also outlines the various types of non-profit designations (e.g. 501(c)(3), 501(c)(4)) and how these interact with regulations and tax laws. The government both oversees and partners with NGOs in areas like refugee assistance and social services.

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 EntrepreneurLibrary 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-ProfitsNGO = 非政府组织Civil Society = 公民社会Non-Profit Sector = 非盈利界

6. The Growing Non-Profit Sector1.1 million non-profits in 1995, 1.4 million in 2005530,000 non-profits in 2005 had income over $25,000Number of public charities increased 53% 1995-2005573,000 in 1995876,000 in 2005Non-profit assets increasing faster than GDP$1.5 trillion in 1995, $3.4 trillion in 2005Non-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 purposesLimits on political activity, prohibited from helping any candidate for public office301(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 employeesCan participate in lobbying and political campaigns501(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 organizationAARP 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) 29,889,702,1252) Bill & Melinda Gates Foun. Trust (Seattle, WA) 29,673,548,843 3) SW Louisiana Business Dev. Center (Jennings, LA) 24,000,073,4954) Yale University (New Haven, CT) 23,692,662,5185) Stanford University (Palo Alto, CA) 22,671,549,0456) Kaiser Foundation Hospitals (Portland, OR) 19,586,670,9057) Trustees of Princeton University (Princeton, NJ) 16,259,824,000 8) Howard Hughes Medical Inst. (Chevy Chase, MD) 16,013,481,7829) Mass. Institute of Technology (Cambridge, MA) 12,898,453,00010) 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 Groups501(c)(7) Social and recreation clubs501(c)(10) Domestic fraternal societies operating under the lodge system， e.g. Free Masons501(c)(13) Nonprofit cemetery companies and crematoria501(c)(6) business associations, chambers of commerce501(c)(19) Veterans organizations501 (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 governmentMany file in Delaware because….Very cheap ($89 to register, $75 per year)Allows one-person board of directorsNo requirement to live in DelawareNon-profits also exempt from state taxes

14. Who Regulates Non-Profits?Treasury Dept., Internal Revenue ServiceInvestigates “excessive compensation” of non-profit executivesMonitors political activities of charity groupsEnsures compliance with tax-exempt statusMonitors illegal activity, e.g. support for terrorismMakes Form 990 tax filings publicFederal Election Commission

15. Case Study: Sierra ClubOriginally 301(c)(3) environmental organizationJune 1966 purchased advertisements in New York Times and Washington Post to oppose a dam in the Grand CanyonIRS revoked tax-exempt status, became 301(c)(4)

16. Case Study: Church at Pierce CreekChurch organized as 301(c)(3) organizationPurchased 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 CorpsMercy Corps works to alleviate “suffering, poverty and oppression” in 40 countries3,600 employeesUSAID provided $47 million to Mercy Corps in 2008 to support humanitarian projectsSource: 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 fundingSource: 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 MinistriesIn 2006, Federal Court found Prison Fellowship Program in Iowa prison unconstitutional.Prison Fellowship founded in 1976 by former White House counsel Chuck ColsonMission: “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 CharitiesHoly Land Foundation leaders convicted in 2009 of sending money to HamasSome Muslim-American groups say anti-terrorism laws have harmed legitimate charities