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Article: Incorporated but not irs-registered: Exploring the (dark) grey fringes of the nonprofit universe

TitleIncorporated but not irs-registered: Exploring the (dark) grey fringes of the nonprofit universe
Authors
KeywordsIrs Registration
Nonprofit
Regional Analyses
State Incorporation
Issue Date2010
PublisherSage Publications, Inc. The Journal's web site is located at http://nvsq.sagepub.com/
Citation
Nonprofit And Voluntary Sector Quarterly, 2010, v. 39 n. 5, p. 925-945 How to Cite?
AbstractListings of Internal Revenue Service (IRS)-registered and state-incorporated nonprofits for the same region may differ for a variety of reasons. Using Indiana as a case study, we first describe the distribution of nonprofits across these two listings. We then present findings from a small telephone survey of incorporated nonprofits that are not registered with the IRS for Indiana to explore whether they are excluded from the IRS-listing for statutory, technical, or compliance reasons. We consider several aspects of state incorporation status: date of incorporation and whether active status has been maintained or not. We conclude that researchers need to pay careful attention to the limitations of the IRS registration system when wishing to examine the dimensions of the nonprofit sector at local, state, or regional levels. Our finding, that some nonprofits fail to maintain active incorporation status, points to significant problems of nonprofit capacity. ©2010 SAGE Publications.
Persistent Identifierhttp://hdl.handle.net/10722/171858
ISSN
2015 Impact Factor: 1.286
2015 SCImago Journal Rankings: 0.855
ISI Accession Number ID
References

 

DC FieldValueLanguage
dc.contributor.authorGrønbjerg, KAen_US
dc.contributor.authorLiu, HKen_US
dc.contributor.authorPollak, THen_US
dc.date.accessioned2012-10-30T06:17:52Z-
dc.date.available2012-10-30T06:17:52Z-
dc.date.issued2010en_US
dc.identifier.citationNonprofit And Voluntary Sector Quarterly, 2010, v. 39 n. 5, p. 925-945en_US
dc.identifier.issn0899-7640en_US
dc.identifier.urihttp://hdl.handle.net/10722/171858-
dc.description.abstractListings of Internal Revenue Service (IRS)-registered and state-incorporated nonprofits for the same region may differ for a variety of reasons. Using Indiana as a case study, we first describe the distribution of nonprofits across these two listings. We then present findings from a small telephone survey of incorporated nonprofits that are not registered with the IRS for Indiana to explore whether they are excluded from the IRS-listing for statutory, technical, or compliance reasons. We consider several aspects of state incorporation status: date of incorporation and whether active status has been maintained or not. We conclude that researchers need to pay careful attention to the limitations of the IRS registration system when wishing to examine the dimensions of the nonprofit sector at local, state, or regional levels. Our finding, that some nonprofits fail to maintain active incorporation status, points to significant problems of nonprofit capacity. ©2010 SAGE Publications.en_US
dc.languageengen_US
dc.publisherSage Publications, Inc. The Journal's web site is located at http://nvsq.sagepub.com/en_US
dc.relation.ispartofNonprofit and Voluntary Sector Quarterlyen_US
dc.subjectIrs Registrationen_US
dc.subjectNonprofiten_US
dc.subjectRegional Analysesen_US
dc.subjectState Incorporationen_US
dc.titleIncorporated but not irs-registered: Exploring the (dark) grey fringes of the nonprofit universeen_US
dc.typeArticleen_US
dc.identifier.emailLiu, HK:hkliu9@hku.hken_US
dc.identifier.authorityLiu, HK=rp00867en_US
dc.description.naturelink_to_subscribed_fulltexten_US
dc.identifier.doi10.1177/0899764009342898en_US
dc.identifier.scopuseid_2-s2.0-77956480934en_US
dc.identifier.hkuros222836-
dc.relation.referenceshttp://www.scopus.com/mlt/select.url?eid=2-s2.0-77956480934&selection=ref&src=s&origin=recordpageen_US
dc.identifier.volume39en_US
dc.identifier.issue5en_US
dc.identifier.spage925en_US
dc.identifier.epage945en_US
dc.identifier.eissn1552-7395 -
dc.identifier.isiWOS:000281678900009-
dc.publisher.placeUnited Statesen_US
dc.identifier.scopusauthoridGrønbjerg, KA=6603407312en_US
dc.identifier.scopusauthoridLiu, HK=35201608500en_US
dc.identifier.scopusauthoridPollak, TH=7003484229en_US
dc.identifier.citeulike5425742-

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