Table Of ContentPublic Administration and Management
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In an environment of increased interdependency and collaborations among non-
M American Society for Public Administration
profits, for-profits, and governmental organizations, researchers and practitioners have
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begun to identify the need for a distinctive set of values, skills, and competencies D Series in Public Administration and Public Policy
for effective non-profit management. Underlining the relationship between these two
sectors, Effective Non-Profit Management: Context, Concepts, and Competencies
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clarifies the emerging links between the public and non-profit sectors at the local,
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national, and global levels. EFFECTIVE
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Each chapter concludes with a discussion of a recent issue and a case study. They
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include discussion questions, a listing of Web resources, and a review of terms at
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the end of each chapter. The introductory chapter discusses non-profit organizations,
NON-PROFIT
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their phenomenal growth, the different categories of non-profits, and the scope and V
significance of this sector. The second chapter focuses on explaining the linkages among
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non-profits, for-profits, and government organizations. The next couple of chapters
provide a detailed discussion of essential non-profit law, non-profit governance, human N
MANAGEMENT
resource management, resource acquisition and management, marketing, technology, O
nongovernmental organizations (NGOs), and effectiveness. The concluding chapter
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discusses four major developments in the non-profit environment that have implications
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for the future of this sector.
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Features R Context, Concepts, and Competencies
• Covers all major topics in non-profit management including recent issues O
that affect such management F
• Provides up-to-date information on emerging issues in non-profit management, I
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including transparency, technology, legal, and other socio-political issues
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• Includes input from an advisory group of leading non-profit executives
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• Details best practices, practical tips and examples, and lists of Internet resources
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Going beyond the usual coverage of government contracting with non-profits, the book
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provides a focused discussion on the linkages between public administration and the
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non-profit sector. In an approach that balances theory and application, the book is a
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guide to the practical art of forming, managing, and leading non-profit organizations.
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American Society for Public Administration
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Series in Public Administration and Public Policy
K10795 SHAMIMA AHMED
ISBN: 978-1-4398-1548-9
90000
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K10795 cvr mech.indd 1 6/27/12 9:43 AM
EFFECTIVE
NON-PROFIT
MANAGEMENT
Context, Concepts, and Competencies
American Society for Public Administration
Book Series on Public Administration & Public Policy
Evan M. Berman, Ph.D., Editor-in-Chief
Mission: Throughout its history, ASPA has sought to be true to its founding principles
of promoting scholarship and professionalism within the public service. The ASPA Book
Series on Public Administration and Public Policy publishes books that increase na-
tional and international interest for public administration and which discuss practical
or cutting edge topics in engaging ways of interest to practitioners, policy-makers, and
those concerned with bringing scholarship to the practice of public administration.
PUBLISHED TITLES
The Facilitative Leader in City Hall: Reexamining the Scope and Contributions
by James H. Svara
ISBN: 978-1-4200-6831-3
American Society for Public Administration
American Society for Public Administration
Book Series on Public Administration & Public Policy
David H. Rosenbloom, Ph.D.
Editor-in-Chief
Mission: Throughout its history, ASPA has sought to be true to its founding principles
of promoting scholarship and professionalism within the public service. The ASPA
Book Series on Public Administration and Public Policy publishes books that increase
national and international interest for public administration and which discuss practical or
cutting edge topics in engaging ways of interest to practitioners, policy makers, and
those concerned with bringing scholarship to the practice of public administration.
Recent PuBlicAtionS
Effective Non-Profit Management:
context, concepts, and competencies
by Shamima Ahmed
Environmental Decision-Making in Context: A Toolbox
by Chad J. McGuire
Government Performance and Results: An evaluation of
GPRA’s First Decade
by Jerry Ellig, Maurice McTigue, and Henry Wray
Practical Human Resources for Public Managers:
A case Study Approach
by Nicolas A. Valcik and Teodoro J. Benavides
the Practice of Government Public Relations
edited by Mordecai Lee, Grant Neeley, and Kendra Stewart
Promoting Sustainable Local and Community Economic Development
by Roland V. Anglin
Government Contracting: Promises and Perils
by William Sims Curry
American Society for Public Administration
Series in Public Administration and Public Policy
EFFECTIVE
NON-PROFIT
MANAGEMENT
Context, Concepts, and Competencies
SHAMIMA AHMED
CRC Press
Taylor & Francis Group
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© 2013 by Taylor & Francis Group, LLC
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This book is dedicated to the memories of my parents (Momtaz and Rahima)
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service, and responsibility.
Contents
Preface............................................................................................................xv
Acknowledgments........................................................................................xvii
1 Introducing.Non-Profit.Organizations.(NPOs)......................................1
1.1 Non-Profits: The Essential Characteristics .........................................2
1.2 Different Categories of Non-Profits ...................................................5
1.3 Growth of Non-Profits ......................................................................8
1.4 Scope and Significance of Non-Profits .............................................11
1.4.1 Significance of Non-Profits .................................................12
1.4.1.1 Economic Significance........................................12
1.4.1.2 Service Provisions ...............................................13
1.4.1.3 Innovation and Entrepreneurship .......................13
1.4.1.4 Policy Making ....................................................13
1.4.1.5 Providers of “Common Goods” ..........................14
1.4.1.6 Individualism and Plurality ................................14
1.4.1.7 Social Mobilization and Advocacy ......................15
1.4.1.8 Social Bonding ...................................................15
1.4.1.9 Democracy .........................................................15
1.4.1.10 Preservation ........................................................16
1.5 Contemporary Issue: The Non-Profit Sector’s Identity Crisis ...........16
Discussion Questions .................................................................................20
Web Resources ...........................................................................................21
End-of-Chapter Review of Terms ..............................................................21
References ..................................................................................................22
Endnotes ....................................................................................................24
2 Essential.Linkages—Non-Profits,.Government,.and.Business.............25
2.1 Shared Features among Non-Profit Organizations (NPOs),
Government, and Business Organizations .......................................26
2.1.1 The “Publicness” of NPOs: Shared Characteristics with
the Public Sector .................................................................26
2.1.2 Look-Alike: Shared Characteristics with the
Business Sector ...................................................................29
vii
viii ◾ Contents
2.2 Cross-Sectoral Relationships ............................................................31
2.2.1 Forms of NPO and Government Relationships ..................31
2.2.1.1 Non-Profits as a Supplement to Government ......33
2.2.1.2 Non-Profits as a Complement to Government ...34
2.2.1.3 Non-Profits in a Collaborative Relationship
with the Public Sector .........................................35
2.2.1.4 Non-Profits and Government in an
Adversarial Relationship .....................................37
2.2.2 Forms of NPOs and Business Relationships .......................39
2.2.2.1 Collaborative Relationship Continuum .............40
2.2.2.2 NPOs and For-Profits in an Adversarial
Relationship.......................................................44
2.2.2.3 NPOs and For-Profits’ Engagement in Each
Others’ Areas of Operation ................................44
2.3 Collaboration Challenges and Cross-Sectoral Learning ...................45
2.3.1 Effective Linkages: Collaboration Essentials .......................47
2.3.2 Cross-Sectoral Learning .....................................................47
2.4 Contemporary Issue: The Faith-Based Initiative ..............................49
Discussion Questions .................................................................................57
Web Resources ...........................................................................................57
End-of-Chapter Review of Terms ..............................................................57
References ..................................................................................................58
Endnotes ....................................................................................................62
3 Non-Profit.Laws.and.Regulations.........................................................63
3.1 Tax Exemption and Non-Profit Organizations (NPOs) ..................64
3.2 Types of 501(c) NPOs ......................................................................65
3.2.1 Public Charities versus Private Foundations .......................65
3.3 Creating an Incorporated Non-Profit Agency ..................................67
3.3.1 The Process of Incorporation ..............................................68
3.4 Operating a Non-Profit Organization: The Essential Requirements ...75
3.4.1 Reporting Requirements .....................................................75
3.4.1.1 Federal Requirements: Annual Financial
Return Form (Form 990) ...................................75
3.4.1.2 State Requirements ............................................77
3.4.2 Public Document ...............................................................78
3.4.3 Unrelated Business Income Taxes .......................................78
3.5 Legal Restrictions ............................................................................79
3.5.1 Political Campaign Activities ..............................................79
3.5.2 Limitations on Private Inurement .......................................81
3.5.3 Lobbying Rights and Restrictions.......................................82
3.5.4 The Sarbanes-Oxley Act (2002) ..........................................83
3.6 Private Foundations .........................................................................85
