Nonprofit Policy Forum
ISSN / EISSN: 21946035 / 21543348
Published by: Walter de Gruyter GmbH
Total articles ≅ 323
Latest articles in this journal
Nonprofit Policy Forum; https://doi.org/10.1515/npf-2022-0039
Article Accounting for the Varieties of Volunteering: New Global Statistical Standards Tested was published on October 13, 2022 in the journal Nonprofit Policy Forum (volume 0, issue 0).
Nonprofit Policy Forum; https://doi.org/10.1515/npf-2022-0014
This policy brief proposes a tax credit with related qualifying conditions that address the serious deficiencies related to abuse and neglect found in the current for-profit long-term care space. It also seeks to address the lack of government accountability for huge outlays of taxpayer dollars in the form of Medicare and Medicaid payments to these facilities, much of which results in maximizing profits for wealthy investors at the expense of vulnerable individuals with limited voice. Our proposed policy arrangement alters the organizational DNA of the for-profit organization, including the moderation of profit, to circumvent the existing financial incentives that are driving the mistreatment and malpractice so evident in the system. It aims to achieve this through four policy components including social financing, a sliding dividend cap, employee-ownership, and limits on complex corporate structures which are tied to a tax credit. This multi-faceted policy idea is intended to start the discussion around a possible path forward.
Nonprofit Policy Forum; https://doi.org/10.1515/npf-2021-0062
A distinct problem for American democracy is that voter participation rates remain higher among older, wealthier, and more highly educated citizens. Through their nonpartisan get-out-the-vote (GOTV) efforts, nonprofit organizations can help to remedy the participation gap, promoting higher turnout among under-represented voters. However, the literature reveals mixed evidence with regard to message content and its impact on turnout, and there is even less clarity about whether the method of message delivery matters for turnout. We find that nonprofit voter mobilization efforts are statistically linked to increased turnout, the odds of which increase when efforts center specifically on voter registration. While we find no overall effect of either message type (political efficacy vs. policy issue: immigration) or method of delivery (text vs. postcard) on voting behavior, the results show that there is a significant crossover interaction with political efficacy messages sent by text yielding the highest turnout.
Nonprofit Policy Forum, Volume 13; https://doi.org/10.1515/npf-2022-frontmatter4
Article Frontmatter was published on October 1, 2022 in the journal Nonprofit Policy Forum (volume 13, issue 4).
Nonprofit Policy Forum; https://doi.org/10.1515/npf-2021-0031
This study examines the structural and policy obstacles hampering free movement of philanthropic capital across the EU’s ‘sea of generosity’. While free movement of capital is a key element in the EU single market as enshrined in the Treaty of Maastricht, this principle previously focused on the for-profit sphere and efficient markets. In 2009, the European Court of Justice (ECJ) confirmed that the free movement principle also covered philanthropic capital, with Member States being prohibited from restricting philanthropic capital movements and payments across borders. This decision should facilitate cross-border fundraising, investment, and tax-effective giving by both corporates and individuals. Yet, significant regulatory drag hinders the use of fiscal incentives, and to date, proposals for EU-wide policy solutions (e.g. a common public benefit definition) have failed. Using the theoretical construct of regulatory space, we highlight the regulatory space characteristics impacting cross-border philanthropic capital movement. This multi-regulatory space analysis finds that contrasting actions by regulators, disparate national policies and the dominance of tax evasion concerns affect the free movement of philanthropic capital across the EU. We argue EU philanthropy could be expanded if there was greater clarity regarding administrative taxation procedures and support for foreign charities and donors seeking to navigate the straits of comparability.
Nonprofit Policy Forum; https://doi.org/10.1515/npf-2022-0028
Nonprofit Policy Forum; https://doi.org/10.1515/npf-2021-0059
Nonprofit organizations often partner with government agencies to deliver public services. As communities adapt to new transportation options and technologies, nonprofit organizations and the services they provide need to be kept accessible to their clients. This exploratory research note is among the first of its kind to consider the impact of transportation network companies – like Uber and Lyft – on the accessibility of human services provided by nonprofit organizations. Results raise key questions about accessibility, cost and nonprofit organizational capacity in the use of these services to support traditionally under-served and vulnerable communities. Policy implications and recommendations are also provided.
Nonprofit Policy Forum; https://doi.org/10.1515/npf-2021-0030
The world is no stranger to crises, and social enterprises struggle to both survive and deliver on mission. This study explores how public interventions can facilitate economic recovery through targeted assistance to social enterprises, specifically the Italian social cooperative. Despite their prevalence and beneficial impact on Italian communities, not all Italian social cooperatives are economically and/or financially healthy. So this study answers the following two research questions: what is the financial and economic condition of Italian social cooperatives, and how could scarce public resources be directed to social enterprises in order to further the goals of social policy? To assess financial and economic health, we conduct financial statement analysis based on data extracted from the AIDA database. This methodology makes it possible to analyze Italian social cooperatives with techniques designed to monitor the situation in terms of both financial balance (current ratio, warranty ratio, and equity multiplier) and of economic balance (ROA, ROI, and sustainability of financial charges). Using these ratios, we create a matrix of financial and economic health and then provide guidance on which level of public support in each classification is likely to provide the most overall societal benefit. Such analysis offers not only benefits to Italian policymakers and citizens, but is a topic of particular interest for researchers, policymakers, and practitioners around the world evaluating policy responses to crises such as COVID-19.
Nonprofit Policy Forum, Volume 13, pp 179-193; https://doi.org/10.1515/npf-2022-0026
In this introductory essay for the special issue on contested spaces in liberal democracies, we review how and to what extent the closing or shrinking space debate that has influenced the civil society discourse in authoritarian contexts presents an appropriate mode of analysis for similar, disconcerting developments that have been observed in liberal democracies. In particular, recent changes in Germany, Austria, Israel, and Greece are covered in this issue. We suggest that while shrinking space mechanisms are observable, civil society is nevertheless experiencing new activism and growth. In contrast to authoritarian regimes, spaces in liberal democracies are increasingly contested reflecting both a politization of issues that nonprofits, NGOs or CSOs are working on, such as migration and climate change, but also a new civic agency that expands the political dimensions of civil society, embracing its more political functions beyond traditional service delivery.
Nonprofit Policy Forum; https://doi.org/10.1515/npf-2021-0053
The paper analyzes changing civic spaces in Austrian civil society. Different levels of authoritarian politics in different phases of the last 8 years – the recent phase intertwined with the Covid-19 crisis – are analysed in terms of their impact on civil society frameworks. Empirically, the paper draws on three studies completed in 2014, 2019 and 2021. The results shed light on the complex interplay between civil society and the government. Specifically, they show the steps towards authoritarian governing of early state autocrats related to civil society, in particular the often-unspectacular elements that together form a clear pattern of civil society capture and changing civic spaces. Further, they show both the vulnerability of civil society regarding framework conditions – e.g. posed by the pandemic – and politics but also its strategies of resilience.