2002
DOI: 10.1177/0899764002238101
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Extent and Nature of Overlap between Listings of IRS Tax-Exempt Registration and Nonprofit Incorporation: The Case of Indiana

Abstract: To consider the capacity of nonprofits and communities that respond to public policy initiatives, the authors use a comprehensive database of Indiana nonprofits to examine two indicators of nonprofit formalization: tax-exempt registration under Section 501(c) of the IRS code and formal incorporation with the Indiana Secretary of

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Cited by 35 publications
(34 citation statements)
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References 31 publications
(32 reference statements)
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“…These data are limited in that they do not include all voluntary organizations in a neighborhood, and they do not contain information on the number of members. However, prior evidence that this data source disproportionately captures larger voluntary organizations-precisely the sort most likely to provide resources to the community-suggests that they may be a reasonable proxy for the construct of interest (Gronbjerg and Paarlberg, 2002). We geocoded these organizations based on the provided address and placed them into the appropriate census tract.…”
Section: Exogenous Variablesmentioning
confidence: 99%
“…These data are limited in that they do not include all voluntary organizations in a neighborhood, and they do not contain information on the number of members. However, prior evidence that this data source disproportionately captures larger voluntary organizations-precisely the sort most likely to provide resources to the community-suggests that they may be a reasonable proxy for the construct of interest (Gronbjerg and Paarlberg, 2002). We geocoded these organizations based on the provided address and placed them into the appropriate census tract.…”
Section: Exogenous Variablesmentioning
confidence: 99%
“…Although the state maintains records on registered nonprofits, we were particularly interested in small nonprofits with gross receipts of less the $150,000. As demonstrated by other researchers (Gronbjerg, 2002;Gronbjerg & Paarlberg, 2002;Smith, 2000), reliance on IRS listings excludes many nonprofits operating in local communities. Our goal was to attempt to reach the universe of these small to mid-sized organizations within a large metropolitan area.…”
Section: Sample and Data Collection Proceduresmentioning
confidence: 93%
“…This may be an indication that IRS filings not only provide material benefits to the organization and its donors, but symbolic benefits as well. This suggests a level of professionalism an organization is trying to communicate with stakeholders (Grønbjerg & Paarlberg, 2002).…”
Section: Methodology and Variable Descriptionsmentioning
confidence: 99%