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Article 1 
The Changing Relationship between Nonprofit Organizations and Public Social Service Agencies in the Era of Welfare Reform. 
Austin, M.J. (2003) 
Nonprofit and Voluntary Sector Quarterly, 32: 97–114. 

Discussion Questions

• What were some of the forces at play during the last 5–10 years that led to the privatization of human services by public social service agencies? Do they still exist today?
• How has the outsourcing of human services to nonprofit organizations changed the nonprofits? Are they in danger of becoming more like the public social service agencies? In what way?
• Discuss some of the advantages and disadvantages for nonprofits in partnership with public social service agencies.
• Are there dangers to be aware of with regard to privatization and devolution? If so, what are they?

 

Article 2 
Charity for Profit? Exploring Factors Associated with the Commercialization of Human Service Nonprofits. 
Guo, B. (2006) 
Nonprofit and Voluntary Sector Quarterly, 35: 123–138.

Discussion Questions

• How is commercialization defined in the context of a nonprofit organization and what is its impact on the nonprofit?
• In what ways are a nonprofit’s revenue streams affected by its commercialization? Is this a positive or a negative for nonprofits?
• Discuss how fees for services might change a nonprofit organization and its revenue streams. Could it impact its mission as well? How?

 

Article 3
Incorporated But Not IRS-Registered: Exploring the (Dark) Grey Fringes of the Nonprofit Universe.
Gronbjerg, K.A., Liu, H.K., Pollak, T.H. (2009)
Nonprofit and Voluntary Quarterly, 39: 925–945.

Discussion Questions

• What are some of the reasons a nonprofit organization might be incorporated but not registered with the Internal Revenue Service? How does that affect their tax-exempt status?
• Discuss some strategic reasons why a nonprofit may choose to be registered with the IRS but not incorporated. What might be the long-term issues associated with that decision?
• What are the requirements with regard to registering with the state in which a nonprofit provides services? What if the nonprofit does not register with that state?

 

Article 4
Introducing the Nonprofit Program Classification System: The Taxonomy We’ve Been Waiting for.
Lampkin, L., Romeo, S., Finnin, E. (2001)
Nonprofit and Voluntary Sector Quarterly, 20: 781–793.

Discussion Questions

• Discuss the purpose of the Form 990 as it applies to nonprofit requirements by the Internal Revenue System (IRS).
• What are the limitations of the NTEE code for multiservice organizations such as the YMCA?
• How will the new classification system enhance the Form 990 as it applies to the needs of donors and organizations such as GuideStar when researching a nonprofit organization?

 

Article 5 
Nonprofit Sales Tax Exemption: Where Do States Draw the Line?
Walker, M.A., Sipult, L.F. (2011)
Nonprofit and Voluntary Sector Quarterly, 40: 1005–1019.

Discussion Questions

• What is the difference between the sales tax a nonprofit pays when it purchases goods and the sales tax a nonprofit must collect when it sells something?
• Discuss the purpose of unrelated business income tax (UBIT) and describe a scenario when it must be collected.
• Discuss the other types of taxes that nonprofits are not required to pay by either the federal government or state governments.

 

Article 6
Exploring Religious Congregations’ Registration with the IRS 
Scheitle, C., Dollhopf, E., McCarthy, J. (2015)
Nonprofit and Voluntary Sector Quarterly, 1(12): 1–12.

Discussion Questions

• Explore the regional, religious, and administrative patterns among the congregations registered with the IRS.
• Discuss why congregations would choose to register their tax-exempt status from the federal government. Why do some congregations decide not to register?
• Discuss the role that new institution theory may play in a congregation deciding whether or not to register with the IRS.