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Accountability in nonprofit organizations

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Accountability in nonprofit organizations a framework for addressing the public interest
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Schene, Patricia
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x, 253 leaves : ; 29 cm

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Child welfare ( lcsh )
Nonprofit organizations ( lcsh )
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Nonprofit organizations ( fast )
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Includes bibliographical references.
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Submitted in partial fulfillment of the requirements for the degree, Doctor of Philosophy, Graduate School of Public Affairs.
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School of Public Affairs
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by Patricia McCullough Schene.

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University of Colorado Denver
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Full Text
ACCOUNTABILITY IN NONPROFIT ORGANIZATIONS:
A FRAMEWORK FOR ADDRESSING THE PUBLIC INTEREST
by
Patricia McCullough Schene
B.A., Hunter College, 1960
M.A., University of California at Berkeley, 1963
a thesis submitted to the
Faculty of the Graduate School of Public Affairs of the
University of Colorado in partial fulfillment
of the requirements for the degree of
Doctor of Philosophy
Graduate School of Public Affairs
1991


This Thesis for the Doctor of Philosophy (Ph.D.)
degree by
Patricia Schene
has been approved for the
Graduate School
of Public Affairs
by
Dail Neugjfrten
/Lloyd Burton
Elizabeth Boris


(8) Copyright by Patricia Ann Schene 1991
All Rights Reserved


Schene, Patricia (Ph.D., Public Administration)
Accountability in Nonprofit Organizations: A Framework
for Addressing the Public Interest
Thesis directed by Professor E. Sam Overman
The problem addressed by this thesis is the absence
of a well-developed notion of public accountability for
the nonprofit sector. We willingly rely on this sector
to initiate and implement broad social contributions as
well as a range of specific public services. Yet, in
spite of our willingness to depend so heavily on the
nonprofit sector for vital public interests, we have not
yet generated well-articulated institutional mechanisms
for public accountability.
The purpose of this research effort has been to
examine and assess the formal and informal patterns of
accountability among public-serving nonprofit agencies as
a whole and for a specific body of agencies within the
sectorchild welfare agencies.
A framework for accountability was developed
involving four dimensions: 1) the broad roles and
expectations of the sector, 2) the legal and regulatory
framework, 3) standard setting bodies and 4) internal
organizational forces for accountability.


iv
After exploring the historical role of nonprofits in
child welfare services, the framework was utilized to
generate a questionnaire distributed to sixty
contemporary child welfare agencies.
The findings suggest that agencies seem to be
operating within existing legal parameters and find
standard-setting bodies somewhat relevant, yet the major
force for accountability is from the fourth
dimensioninternal organizational management. Moreover,
agencies are unevenly responding to the set of roles and
public expectations. They are better at providing direct
services to children and creating opportunities for
public participation than they are at engendering
creative experimentation or policy innovations in
addressing social problems.
The nonprofit sector's special status is currently
under challenge. There is a perception that many
agencies are more interested in organizational survival
and growth than they are in benefiting society. The
conclusions emphasize that accountability is more
productively pursued within the sector itself. It may be
that we need to see nonprofit organizations just like any
other organization. To assume they should be or are


V
different may mask our real understanding of these
agencies. Calls for a renewal of commitment and
community in our society combined with growing
interdependence among the three sectors could foster
clearer expectations and thus greater accountability in
the nonprofit sector.
The form and content of this abstract are approved. I
f


The duty of every man is to devote a
certain portion of his income for charitable
purposes and . his further duty is to see
it applied as to do the most good.
Thomas Jefferson


CONTENTS
CHAPTER I
THE PUBLIC INTEREST AND
ACCOUNTABILITY.................................. 1
The Notion of Accountability...................... 6
Governmental Accountability..................... 7
Business Accountabililty....................... 16
Accountability in the Nonprofit Sector......... 24
Role of the Nonprofit Sector in the
American Polity................................ 31
Focus of the Study............................... 33
CHAPTER II
ACCOUNTABILITY IN THE NONPROFIT
SECTOR......................................... 37
A Framework for Nonprofit Accountability....... 4 0
Roles and Expectations of the Nonprofit
Sector......................................... 44
Meeting Direct Needs for Services.......... 4 5
Advocacy and Policymaking.................... 47
Standard-Setting and Monitoring.............. 49
Social Innovation and Creative
Experimentation............................ 50
Extending the Capacity of Society to
Respond to Social Problems................. 51
Public Education and Awareness............... 51
Providing Opportunities for Public
Participation.............................. 52
Accountability to Laws and Regulations........... 53


Vll
Organizational and Operational Tests........... 62
Contemporary Accountability Issues Related
to Tax-Exemption Status...................... 65
Fees for service........................... 66
Concept of "exclusivity"................... 67
Private inurement.......................... 68
Unrelated business income.................. 70
Political activities of nonprofits......... 73
Government Funding and Accountability......... 76
Accountability to State Governments............ 80
Maintenance of Tax Exempt Status............... 82
Accountability through Standard Setting
Bodies......................................... 84
Foundation Funding and Accountability........ 85
Model Acts as Standards.................... 8 6
Institutional Governance
Internal Agency Management..................... 87
Boards of Directors............................ 89
Members........................................ 91
Cl ients/Consumer s............................ 93
Application of the Framework...................... 106
Research Questions.............................. 107
Propositions.................................... 108


Vlll
CHAPTER III
METHODOLOGY...................................... 109
Description of Sample............................ Ill
Data Collection.................................. 112
Data Analysis.................................... 113
Limitations of the Study......................... 114
CHAPTER IV
ACCOUNTABILITY IN NONPROFIT CHILD WELFARE AGENCIES:
THE HISTORICAL CONTEXT........................... 116
Early Approaches to Child Welfare Services......... 118
Public-Private Relationships....................... 128
Child Abuse and Neglect: A Speciality Within
Child Welfare.................................... 132
Governmental Efforts in Child Welfare
in the 20th Century.............................. 140
Revitalization of Private, Nonprofit Agencies.... 146
Child Welfare Policy............................... 151
Roles of the Private Nonprofit Sector in the
Area of Child Welfare............................ 156
Direct Service Delivery Role................... 156
Advocate Role.................................. 157
Standard-Setting Role.......................... 158
Social Innovation Creative Experimentation. 159
Monitoring, Accountability Role................ 159
Capacity-Building Role......................... 160


IX
Public Education, Building Public
Awareness................................... 161
Child Welfare Policy and
Accountability ................................ 161
CHAPTER V
ACCOUNTABILITY IN NONPROFIT CHILD WELFARE:
THE CONTEMPORARY CONTEXT...................... 164
Contemporary Issues ........................ 165
Statistical Dimensions of the Nonprofit
Sector........................................ 176
Survey Results.............................. 179
Description of Agencies..................... 180
Organizational Purpose and Programs....... 183
Issues and Findings......................... 185
Findings Related to Propositions............ 18 6
Findings Related to Dimensions of
Framework for Accountability.............. 192
Roles and Expectations.................. 192
Laws and Regulations.................... 196
Standards............................... 197
Institutional Governance................ 198
CHAPTER VI
DIRECTIONS FOR ACCOUNTABILITY................. 202
The Accountability Framework................ 203
Intersectoral Relationships and Role
Distinctions.................................. 207
Creating Accountability Structures for
the 21st Century.............................. 218
BIBLIOGRAPHY..................................... 230


X
List of Tables
Table 1. Sources of Funding for Nonprofit
Agencies.................17 6
Table 2. Years In Operation...................180
Table 3. Size of Boards of Directors..........181
Table 4. Funding Sources of Operating
Budgets..................182
Table 5. Percentage of Total Efforts
Influencing Government on
Services.................184
TABLE 6: Ranking of Forces for
Accountability...........184
TABLE 7: Ranking of Mechanisms for
Accountab i1ity
185


CHAPTER I
THE PUBLIC INTEREST AND ACCOUNTABILITY
The notion of accountability has a long history
and well established place in political thought and
practice in all major social institutions. The
dictionary definition of accountability includes
"answerable to others . capable of being accounted
for . explainable and responsible." Accountability
in nonprofit organizations suggests responsiveness to
public purposes or the public interest. Although the
nature of the public and the definition of its interests
have had many varied manifestations over time, among
different cultures and across social institutions, there
is a core meaning inherent in accountability. When
acting in the "public" arena, in social as opposed to
purely private roles, the institutional or individual
actor must respond to criteria or standards beyond
private pursuits, parochial or idiosyncratic interests or
personal gain. They are accountable to the public
interest.
The system of limited government, democratically
elected, operating within the parameters of basic and
statutory law provides institutionalized systems of public


2
accountability. In government, all elected, appointed
and career officials serve the public interest and are
held accountable. Organized interest groups pay close
attention to the behavior, statements and voting records
of people elected to public office. Not just at election
time but normally on a continual basis it is in the
clear, direct interest of elected officials to respond to
public expectations, or at least enough of them to assure
continuing in power. Administrative officers, appointed
by political leaders or through the merit system, also
operate within a clear set of institutionalized parame-
ters. A highly developed, many say stifling, framework
of procedures surrounds decisionmaking in the public
sector. The area for autonomous decisionmaking by admin-
istrative officers is purposefully narrow. Additionally,
tradition prioritizes "process" over "outcome" in admin-
istrative behavior. The process is expected to assure
fairness and equal access to influencing decisions.
In the private sector of society the notion of
accountability is perhaps less structurally defined, but
equally powerful. The operation of the "market" in our
economic system is expected to serve public interests by
providing an adequate supply of goods and services at a
price that assures their accessibility. Corporations are
also expected to be accountable to their stockholders for


3
efficient and effective behavior in the marketplace.
They are also, like nonprofits, governed by a board of
directors. Moreover, in the twentieth century "corporate
social responsibility" has become another meaningful form
of accountability addressing a range of issues from
environmental protection to corporate contributions and
investment strategies.
Much has been written about accountability in the
public and private sectors, but the "third sector"the
nonprofit agencies operating for public
purposesoperates under the least understood set of
expectations for accountability.
The nonprofit sector includes social, business
and professional associations, religious and political
organizations, cultural, research and educational
institutions, foundations, civic leagues, labor, agricultural
and horticultural organizations, social and recreation
clubs, and voluntary health and welfare organizations.
The National Center for Charitable Statistics has
developed a national taxonomy of exempt entities under
nine broad categories with twenty-six subclassifications.
(NCCS, 1987) The common denominator of all of these
organizations is that they are not in operation to make a
profit and that they are, therefore, eligible for
designation by the IRS as tax-exempt. There are more


4
than 20 categories of tax-exempt organizations under
Section 501(c) of the Internal Revenue Code. The main
focus of this study is the 501(c)(3) organizations,
commonly known as charities or voluntary health and
welfare organizations that derive their revenue primarily
from voluntary contributions and public support and use
their resources for purposes connected with health,
welfare or community services (AICPA, 1974). This
category of nonprofit organizations is not only eligible
for exemption from taxes, but the donations they receive
are also exempt from the donor's taxes.
Nonprofits as a whole have been growing rapidly;
the total more than doubled between 1969 and 1985from
416,000 to nearly 887,000. Those nonprofits that largely
serve public needsthe 501(c)(3) organizationsgrew 224
percent from 138,000 in 1969 to 447,525 in 1988
(Hodkinson, 1989). The share of national income
originating in the nonprofit sector has been growing
steadily for more than 40 years from 1.9 percent in 1943
to 4.4 percent in 1985 (Weisbrod, 1989:542). It was
estimated (Simon, 1987) that in 1985, nonprofit
organizations generated $100 billion in revenues exempt
from federal income tax, held $300 billion in property
and received $50 billion in contributions that were tax
deductible by the donors.


5
In the past 25 years, there has been an enormous
expansion of the third sector with a concomitant move
toward the "mainstream as governmental funding at all
levels went to nonprofit agencies to carry out more
majoritarian purposes.
The general thrust of the Great Society
efforts of the 1960's was to meet human needs
through massive infusions of public funds in
ways that least expanded the federal
bureaucracy . Nonprofit organizations were
viewed as primary vehicles for translating much
of the federal funding into services to people
(Vorwaller, 1984: 851).
The Reagan Administration expected the services
would continue even though federal funds were rolled
back. "Volunteerism is an essential part of our plan to
give government back to the people" (Ronald Reagan,
quoted in the New York Times. March 13, 1982). The Bush
Administration's emphasis on the "thousand points of
light" in his inaugural address in 1989 also assumed a
continuing vital role for the third sector in the
provision of public services.
We clearly value the role the third sector has in
our society. The basis for the support of the nonprofit
sector is that its services are collective in naturein
effect the services yield benefits that are not
restricted to the donors or the clients (Ferris and
Graddy, 1989:134). There is no other country in the
world where the size and vitality of the nonprofit sector


6
even begins to approach that of the U.S. Although valued
and given many public serving functions, there are few
structured ways society can hold the third sector
accountable. The problem is that there is not a well-
developed notion of public accountability for these
nonprofit public-serving agencies in spite of our
willingness to rely so heavily on them. Nonprofits
pursue a variety of social purposes. Is an agency
organized to promote a single interest in the national
political agenda acting in the public interest? Can a
nonprofit organization use past donations from the public
to keep its doors open, paying large salaries to staff
yet accomplishing little, be free from public account-
ability? Is extravagant spending by nonprofits for
membership gatherings a matter of concern for anyone
outside the organization even when it is a public
charity? What are the expectations around which
accountability can be structured? How does the existing
framework of laws, policies and practices for this sector
relate to accountability? The purpose of this study is
to develop and examine a framework for accountability in
the nonprofit sector.
The Notion of Accountability
Government is accountable to its elected
representatives who make the laws and regulations, to a


7
system of courts where rules can be challenged and
interpreted and to a body of law and procedures that
places parameters around bureaucratic behavior. The
business sector is accountable to its customers, its
shareholders, the "bottom-line and to its sectoral
responsibility to provide marketable goods and services.
The third sector is largely accountable only agency by
agency to private boards of directors who within rather
wide boundaries can operate with a great deal of
autonomy. A greater understanding of nonprofit
accountability will emphasize the vital social role
played by this sector.
Governmental Accountability
The literature on governmental accountability is
vast and varied. Some of the key concepts in this
literature are presented to create a conceptual context
for accountability.
Aristotle wrote of "true" and "perverted" forms
of government. "True" forms are characterized by the
exercise of governmental authority for the benefit of all
members of the body politic whereas "perverted" forms use
governmental power to promote the special and selfish
interests of the ruling elite.


8
Traditional democratic political theories seldom
include stipulations concerning the objectives to be
attained by democratic government, but rather emphasize
"process" with the implied assumption that the creative
objectives of social life will be largely pursued outside
the governmental sector. The distinction is made between
the voluntary nature of social and religious life as
opposed to the compulsory nature of government. In
short, the literature capturing our tradition of social
and political order placed great emphasis on the vitality
of the "third sector." The most famous and oft-repeated
statement in this regard is de Tocqueville's:
Americans of all ages, all conditions and
all dispositions constantly form associations.
They have not only commercial and manufacturing
companies in which to take part, but
associations of a thousand other kinds,
religious, moral, serious, futile, general or
restricted, enormous or diminutive ... in
this manner they found hospitals, prisons and
schools . wherever at the head of some new
undertaking you see the government in France,
or the man of rank of England, in the United
States you are sure to find an association (de
Tocqueville, 1983:53-4).
John Locke's Social Contract is acknowledged as
the major theoretical influence on American democracy.
It recognizes a society independent of the state based on
mutual moral rights with the state playing an essentially
secondary and instrumental role. The end of government
is the maintenance of the security of society. The


9
Virginia Declaration of Rights, the Declaration of
Independence, the American Constitution, the works of
Thomas Paine, and the Federalist Papers, all assume a
social order, preceding the state, that is essentially
democratic and where the creative forces of social life
reside. The Puritan tradition emphasized that room must
be found within the community for perpetual new
enlightenment (Lindsay, 1962: 1). The religious life of
the community must be voluntary and the Puritan
conception of the function of the state was to protect
the free voluntary life inspired by the churches.
Representative government itself with regular
elections, voting rights extended and protected,
political parties, the court system, regulations on and
expectations of the public bureaucracy along with a
written constitution, bill of rights and patterns of
public participation are in some sense all part of
accountability in this sector. The theoretical framework
of governmental accountability rests on the notions that
a) all governmental authority comes from the people, b)
government must act for the "general welfare" not that of
any particular constituency, c) there needs to be a body
of law, and d) that all government must rest upon the
consent of the governed, expressing the appropriate roles
of government and rights of citizens.


10
The relation to the common good pertains to
civil government in such essential fashion that
governing for a private good means the
perversion of polity into tyranny
(Simon, 1951: 70).
Governmental accountability requires public
participation, formal structures and processes, a body of
laws, a system of internal as well as external checks and
oversights, and information gathering capable of tracking
governmental actions (sunshine laws, freedom of
information, and public reports of activities).
Democratic forms and processes need to be supplemented by
external institutions for effective accountability.
Since we began as a nation with a vast distrust
of governmental authority, accountability structures and
processes in this sector are the most highly developed
and we11-understood. As Thomas Paine wrote:
Society is produced by our wants and
government by our wickedness; the former
promotes our happiness positively by uniting
our affections, the latter negatively by
restraining our vices. (1960:23)
Governmental accountability places a set of
requirements on public administrators. Bernard Rosen
summarizes these requirements: making laws work as
intended; exercising lawful administrative discretion;
recommending new policies and proposing changes in
existing policies and programs as needed; enhancing


11
citizen confidence in the administrative institutions of
government (Rosen, 1982: 4).
The need for balance between administrative
discretion and accountability is a continuing theme.
Irving Kristol captures this tension by stating that the
major question in administrative accountability is "how
can we realize the potentialities of government without
surrendering ourselves and our goals to the mercies of
little men?" (Kristol, 1972: 14).
The evaluation of personnel, performance
measurement, judicial review, congressional oversight and
the formal audits and evaluations done by GAO are the
major methods of accountability in the administrative
arena. The political parties, special interest groups,
investigative reporting, etc., are common but less formal
means of accountability.
Comprehensive performance measurement has been a
rather recent accountability mechanism. The Office of
Personnel Management was given this responsibility under
the 1978 Civil Service Reform Act but the effort has been
plagued by charges of irrelevant, inaccurate data as well
as inadequate management commitment (Rosen, 1982: 139).
The literature is replete with the problems of
congressional oversight as an effective means of
bureaucratic accountability. They range from the lack of


12
sustained congressional attention and the inadequacy of
meaningful data, to the larger issue of the need for
legislative establishment of realistic and precise
objectives to be achieved through government programs.
In Bruce Smith and James Carroll's edited work on
Improving the Accountability and Performance of
Government. many of the major trends in public
administration over the past 40 years are reviewed in
light of the accountability issue. Smith and Carroll
assert that the focus on government performance and
accountability means a focus on the OMB and GAO and
review performance of those agencies (Smith and Carroll,
1982: 2-25). They believe the current malaise in the
career service is deeper than the discontent with the
1978 Civil Service Reform Act and related more to the
high levels of "timidity, caution and "too little policy
entrepreneurship in government today compared to a decade
ago." The lines between appropriate legislative oversight
of administration and "intrusive micro-management" are
harder to draw (Smith and Carroll, 1982: 3-4). Harvey
Mansfield also relates to the conflict between
"accountability and independence" pointing to the paradox
that "without independence, administrators cannot be
truly accountable" (Mansfield, 1989: 65). Mansfield
reviews the leading legislation of the past 30 years
\


13
relating to congressional oversight and the role of the
GAO.
John Gardner (1962) claims that congressional
oversight of executive departments is normally directed
at accountability to the special interest, not the
general public. Gardner indicates such oversight is
"immensely effective" but it does not lead to a
"systematic assessment of agency performance against
defined standards" (Gardner, 1983: 69). The "indices of
performance" available to corporate boards are simply not
available to Congress. Frederich C. Mosher (1951) points
out that accountability competes with other values.
Furthermore, most federal government expenditures are
outside of government control. Half of federal
expenditures go directly to individuals for benefits or
services. Of the other half, one-third goes to state and
local governments, foreign governments or international
organizations. Another third goes to contractual
arrangements for the provision of goods and services by
non-governmental entities. Only about one-sixth of all
federal outlays are to pay its own people for goods and
services it performs itself (Mosher, 1951: 71) .
Bruce Smith (1975) writes of the "new political
economy" where a large and growing share of the public's
business is conducted outside the regular departments of


14
government. That sharing of authority with private and
quasi-private institutions is a central feature of modern
government, making issues of accountability more complex.
A new type of public sector has emerged, Smith asserts,
"drawing heavily on the energies of society outside of
the formal government." This development is paralleled by
the transformation of parts of the private sector into
something more "public" in character (Smith, 1975: 1-5).
This "permeable outer skin" raises interesting issues
regarding the definition of the word "public" and the
patterns of accountability that might be relevant for the
future.
Alice Rivlin (1971) points out that
accountability means a wide involvement of clientele
groups or consumers in the policy process.
Accountability in the modern governmental context
means the task is not only to orchestrate a vastly
complex web of institutional relationships but to do so
in the context of discovering new ways to administer
certain services (Smith, 1975: 37).
Elmer Staats, former director of the GAO, also
addressed the issue of accountability when the
"instrumentalities of government action are not directly
administered by federal employees" (Staats, 1975: 48).
The accountability issue is further clouded due to the


15
multiplicity of public purposes sought in the delegation
of governmental authority to independent agencies.
Staats also raises the related issue of the decreased
independence of private organizations as they become
dependent on federal money for their existence.
Harold Seidman raises a fundamental issue of
accountability when government attempts to accomplish
public purposes through non-governmental agencies. These
attempts are aiming, Seidman asserts, at positive results
whereas governmental accountability systemsaccounting,
auditing, central purchasing, budgetary, civil service
regulationswere all designed to prevent abuse not to
support, facilitate and evaluate performance. "If the
controls constituted obstacles to effective performance,
this was considered to be but a small sacrifice to place
on the altar of public honesty and accountability"
(Seidman, 1975: 83).
McKinney and Howard in Balancing Power and
Accountabi1itv (1979) distinguish between accountability
in the public (governmental) and private sectors. In the
public sector, the legitimacy of the acts performed is a
primary measure of effectiveness. There is also a
concern in the public sector with building consensus and
reducing conflict which rank ahead of assessing the costs
of providing a public good. In the private sector


16
effectiveness is gauged by such measures as ratio of net
sales to working capital and the social costs associated
with making a profit are seldom assessed. Each type of
organizational structure carries a set of control
mechanisms designed to direct organizational activity.
Accountability is related to responding to a diverse set
of constituencies.
Michael Reagan (1975) supported the position that
as the federal government utilizes other entities and
instrumentalities to carry out its programs,
accountability becomes a more vital concern. This is
particularly true, he asserts, in the federal grant
programs. Accountability means prevention of
embezzlement, avoidance of waste, but also the degree of
attainment of the original grant program's objectives.
Yet it is always a problem to define the program's goals
in "a sufficiently operational manner to permit
measurement ..." (Reagan, 1975: 186). An ancillary
problem is that "the measurable may drive out the
meaningful" (Reagan, 1975: 209).
Business Accountability
The economic theory of capitalism reinforces the
notions of the creative, productive role of organizations
in the business sector and their corresponding need to
operate with little governmental control. Capitalism and


17
Freedom (Friedman, 1962) defines competitive capitalism
as the organization of the bulk of economic activity
through private enterprise operating in a free market.
The thesis is that the system of economic freedom
is a necessary condition for political freedom.
Adam Smith's Wealth of Nations (1776) analyzed
the way in which a market system could combine the
freedom of individuals to pursue their own objectives
with the extensive collaboration needed in the economic
field to produce society's food, clothing and housing.
Adam Smith's key idea was the mutual benefit of both
parties to any exchange depended on cooperation that was
strictly voluntary. The "invisible hand" leads the
process of individual pursuit of private gain to achieve
positive ends for society. "The uniform, constant and
uninterrupted effort of every man to better his
condition . has been powerful enough to maintain the
natural progress of things toward improvement" (Smith,
1937: 325). The importance of "voluntary cooperation
among free individuals to achieve our several objectives"
(Friedman, 1979:13) has been the fundamental underpinning
for the American economic system and is very much in
congruence conceptually with the rationale for the role
of voluntary associations. Not only are both a part of
the private as opposed to the "governmental" sector of


18
society, but both have traditionally a clear set of
public purposes and therefore some predisposition toward
accountability to those purposes.
There is an extensive body of literature around
the inadequacies of our capitalist system in serving the
public interest. The literature on the rise of the labor
movement, the constraints on the ability of all to come
equally and voluntarily to the market as we moved toward
a highly industrialized state, the rise of consumer
protections for unsafe products, restraints on free trade
through monopolies, environmental protections needed
because of corporate activity, and a host of other issues
is extensive. The general thrust of this literature is
that forces, normally governmental, need to arise to
restrict unfettered capitalism if we are to ensure the
general welfare or to take up problems of market failure
such as externalities, inefficiencies, and monopolies.
The private pursuit of private gain does not ensure
accountability to public purposes. Thus we not only have
literature but also a well developed experience of
governmental intervention in the business sector to
assure public accountability. There is also literature on
the efforts made within the business sector to regulate
itself, accommodate employee and consumer concerns,
protect the environment and provide for corporate social


19
responsibility. The pursuit of accountability of the
sector by the sector is also more developed than in the
world of nonprofits through such mechanisms as
associations within industrial sectors and the natural
processes of competition and even greater media interest.
The social responsibility of business is often
the rubric under which issues of accountability are
addressed. Business is always in some level of formal
relationship with the larger social system. At minimum,
it is expected to provide a market for needed goods and
services. Business operates in an environment of social
values.
"It is a fallacy to think that business
can prosper, or, indeed, even exist without
regard to broader social concerns" (Sethi in
Davis and Blomstrom, 1975: 23).
Essentially, "social responsibility" expresses
the obligation of decisionmakers to take actions which
protect and improve the welfare of society as a whole
along with their own interests. Just as other social
institutions, business is attached to an extended society
on which it is partly dependent (Davis and Blomstrom,
1975:39). As Peter Drucker stated, "we are moving in the
direction of demanding that our institutions take
responsibility beyond their own performance and beyond
their own contribution" (Drucker, 1972:16). George
Steiner pointed out that "corporations exist because


20
society wishes them to fulfill a purpose and when the
social purpose changes, so will the activities of the
corporations (Steiner,1972:18). Accountability goes
beyond producing a product; the role of business in
society is legitimated by the laws, policies and behavior
of the broader social order. "Corporate legitimacy
ultimately depends on how society evaluates the total
impact of the firm, not just its economic impact" (Farmer
and Hogue, 1973: 21). Andrew Carnegie in 1889 urged
wealthy men "to consider all surplus revenues that come
to them simply as trust funds ... to administer to
produce the most beneficial results for the community"
(Davis and Blomstrom, 1975: 164).
Charles Schultz suggests a positive approach to
ensuring business is accountable to the broader
society"using market-like incentives to encourage the
private pursuit of public goals" (Schultz, 1977: 3).
Referring to the growing need for collective influence
over formerly private domains, Schultz prefers incentives
over force. "Instead of creating incentives so that
public goals become private interests, private interests
are left unchanged and obedience to public goals is
commanded" (Schultz, 1977: 5). The delicate fabric of
political consensus "is stretched if accountability is
pursued with an emphasis on regulations. Reducing


21
pollution has to become a paying proposition rather than
just another battle against the regulators" (Schultz,
1977: 27).
Corporate performance traditionally meant
financial resultssize of net profits or return on
investments. Now performance is judged by the social,
political and technological impacts as well
(Steckmest,1982: 4). The issue of accountability to the
public interest arises from corporate power; the question
becomes how should the managers and owners of large
corporations be held accountable for their use of power?
Steckmest lists the various "restraints" on corporate
powerstate chartering laws, competition, the Securities
Exchange Commission, IRS, public pressures, peer
pressure, and direct government controls as well as
voluntary corporate accountability (Steckmest, 1982: 11).
One of the common, trenchant criticisms of the
role of business in society is that the underlying value
of "acquisition materialism" is encouraged by a system
that provides a rationalization for self-interest.
"Individual decisions based on self interest fail to add
up to a humane and acceptable policy" (Cavanaugh, 1976:
176). Adam Smith's "invisible hand" no longer is seen as
sufficient assurance that the pursuit of private gain
will automatically work to the benefit of society. The


22
accountability issue is related to overall economic
planning; the objective is to bring the activities of
private enterprise into better alignment with the overall
goals of society (Cavanaugh, 1976: 183). The problem is
that as a polity we do not seem to have the ability to
positively define the "overall goals of society" to
support accountability systems in any sector. As Charles
Schultz points out our motivating force seems to be to
"do no direct harm," (Schultz, 1977:71) hardly a positive
agenda for accountability.
The 1970's brought the "social audit," a
systematic analysis of how the organization has affected
the general welfare of society (Bauer and Fenn, 1972).
Although social audits have been performed by major
corporations such as Bank of America, American Telephone
and Telegraph, General Electric and General Motors, they
have a basic flaw. "No social audit can be attempted
until the business firm sets forth clear policy on what
sort of social response it expects to make" (Cavanaugh,
1976: 197). This needs to relate to some agenda, however
determined.
The concern with social responsibility stems from
the growing complexity and interdependence of society.
"Business firms are now expected to contribute to the
purposes of society yet society has not developed


23
effective means to "induce, persuade or require business
organizations" to accept this responsibility. "Coercion
is not really assuming responsibility in the relevant
sense of accountability" (McKie, 1974: 9).
The classic traditional view of business
obligations to society were captured in terms of
effective "performance" as measured by economic
efficiency, growth in the production of goods and
services, and profit. This continues to be the modern
view of some such as Milton Friedman:
Few trends could so thoroughly undermine
the very foundations of our free society as the
acceptance by corporate officials of a social
responsibility other than to make as much money
for their stockholders as possible (Friedman,
1962: 133).
The emergence of large corporations during the
last quarter of the 19th century hastened the
modification of the classic view due to growth of
monopolies and the separation of ownership from
management accompanying this emergence. During the
"great depression," the public lost confidence in the
ability of private enterprise to manage the economy
without governmental controls (McKie,1974:18-26). Recent
critiques of business as being too short-sighted toward
the "bottom-line" have suggested that even by the measure
of "economic performance," the need for profits inhibits


24
performance. Examples are commonly cited of suppressed
technology, falsifying tests, etc. Galbraith suggests
that large corporations must come under much more
comprehensive social control before they can meet social
needs (Galbraith, 1967, cited by McKie, 1974: 33).
As Peter Drucker states, "the job of this
generation is not to abolish large-scale organizations.
It is to make them perform for the individual, community
and society alike" (Drucker, 1972, cited in Davis and
Blomstrom, 1975: 219).
Accountability in the Nonprofit Sector
There are no clear performance criteria analogous
to profit or political support by which donors or
trustees can hold nonprofit managers accountable.
Moreover, the nonprofit sector has no filter of its own
(Young, 1989:192).
All that is intrinsically required for a
nonprofit to survive is that it be able to find
some group of people willing to support its
aims, good or bad, selfish or altruistic, and
that it satisfy some very broad and unevenly
policed rules to acquire a charter and official
tax-exempt status (Simon:1987).
Acts of nonprofit organizations are "not
necessarily clothed in a special robe of virtue. They
are human endeavors, and like the rest of them, require
questioning, evaluation and, at times, even regulation"
(Van Til, 1988:168).


25
In recent years there has been a resurgence of
interest in the literature on the role played by the
nonprofit sector in our polity, especially that portion
of it related to public purposesscientific, cultural,
educational, health, welfare and social service
organizations. The IRS designation for such tax-exempt
agencies for whom contributions are deductible is
"501(c)(3).
When a major nonprofit organization chooses to
hold its annual conference at a luxury resort in the
Caribbean with the full approval of its board of
directors, spending freely on food and drink for
conferees despite the fact that registration fees will
only cover 25 percent of total costs, who will put
parameters on this behavior? The organization can
utilize individual donors and contributors' resources to
cover the costs? yet these contributors (many of whom may
be deceased) really expected their resources to be used
more directly to foster the agencys mission.
What about the "endowment-rich" agency that does
very little but keep a well-salaried staff provided for
on the interest of their endowment?
What can we say to those in the private sector,
running hospitals for instance, that would justify the
tax exemption for competing non-profit hospitals who


26
charge similar fees and do not necessarily provide
qualitatively different levels of health care? What is
the "public interest" being served to justify the tax-
exemption?
One of the major thrusts of this literature is
the elaboration of the role of the nonprofit sector
within an updated contemporary context. James Douglas's
work Why Charity. The Case for a Third Sector (1983),
P.L. Berger and R.J. Neuhaus's To Empower People; The
Role of Mediating Structures in Public Policy (1977) and
W.A. Neilsen's The Endangered Sector (1979) all are
general treatises on the value and role of the nonprofit
sector which echo back to de Tocqueville's fundamental
statements of the early 19th century. Some significant
data on the sector has been brought together by Virginia
Hodgkinson and Murray S. Weitzman, who produced a major
reference work Dimensions of the Independent Sector: A
Statistical Profile (1981), with subsequent updates. A
series of research papers was produced under the aegis of
the Commission on Private Philanthropy and Public Needs
chaired by John Filer, chairman of the National Alliance
of Business and a "spring research forum" was held in
1983 (sponsored by the Independent Sector and United Way
of America) to revisit some of the issues raised by the
Filer Commission. In short, there are a great many


27
articles and some major recent books on the conceptual
role and meaning of the third sector in our public life.
There is also an extensive body of literature
around accounting systems, tax policy and governmental
controls and reporting obligations all uniquely
addressing the not-for-profit world. Management and
marketing texts as well are tailored to this sector.
Most of the literature addresses accountability as more
of an issue of agency internal performance rather than an
issue of responding to the public interest. This
literature is vital, however, in setting the framework in
law, regulation and operations.
Alan Pifer, former president of the Carnegie
Corporation, has written of the role of the nonprofit
sector in reinforcing the democratic political system by
distributing power more widely, enabling the ordinary
citizen to share and participate in making things happen
in society, and providing a mechanism for the continual
promotion of social change.
Pifer raises the concern that some voluntary
associations are no longer that; they are "answerable not
to a membership but to themselvesto paid professional
staffs and self-perpetuating boards of trustees" (Pifer,
1975: 386). These organizations are legitimized in
society by the social utility of their programs rather


28
than by their status as "the representative organs of
defined bodies of citizenry" (Pifer, 1975: 388) He
argues for greater "broad accountability to the public"
exercised by tax exempt organizations including periodic
public reporting.
Gerald Rhodes (1975) talks about the value of
social problem solving through participation. Unlike
governmental programs, nonprofit efforts foster a
"commitment to inquiry rather than an assumption of
omniscience." The opportunity the nonprofit agency
provides for citizens to "promote their interests and
beliefs by way of collective action" is commonly cited in
the literature as a major strength of the sector, yet it
also seems to jeopardize accountability in that
participation becomes an end in itself.
John Gardner's article on "Private Initiative for
Public Good" (1983) reported that 62 million Americans
contributed $11 billion to nonprofit agencies.
The individual citizen ... is in the
habit of accepting some personal responsibility
for improving the state of the world. He does
not believe that government has the sole
responsibility for identifying and solving
public problems. It has been our policy to
encourage him in this view. (Gardner, 1983:256)
Robert Cornuelle states the case even more
strongly:


29
By assuming a major role in meeting public
needs, thus leaving less to government, this
sector (nonprofit sector) made it possible for
us to build a humane society and a free society
together. (Cornuelle, 1983:277)
Cornuelle objects to the word "public" used as a
"prejudicial euphemism for government." He and many
others claim that although growing in magnitude, the
performance of the nonprofit sector is very uneven. The
Commission on Foundations and Private Philanthropy (1970)
indicated the critics of tax exempt agencies wonder why
tax dollars for desperately needed social programs should
be lost in the form of charitable deductions for
privately selected purposes.
In place of a democratic allocation of
resources we have a market place for
philanthropy dominated by a plutocracy that can
do what it pleases without being called to
public account for what it does (Commission on
Foundations and Private Philanthropy, 1970:289)
The Commission on Private Philanthropy and Public
Needs (Filer Commission) recognized that the "public
interest" role of the nonprofit sector justifying the tax
exempt status was "not clearly defined"; quoting Robert
Nisbet on the historical conflict between the state and
private associations. Yet the Filer Commission argued
that the "social roles" of the nonprofit sector have
endured over time even as the end purposes change.
(Commission on Private Philanthropy and Public Needs,
1975:79)


30
Pablo Eisenberg, co-chair of the National
Committee for Responsive Philanthropy, claims that the
nonprofit sector is "derelict" in its public function due
to the "fossilization of traditional practices." Unlike
other institutions, "their financial support has not
necessarily been correlated to their performance level"
(Eisenberg, 1983: 318). Foundation boards are "very
unrepresentative" of a broad perspective of the country's
interests and needs. He, and others, also are critical
of United Way funding decisions as often "not directed at
our gravest problems or our neediest." (Eisenberg,
1983:326)
John D. Rockefeller, III wrote that "throughout
most of our history virtually every significant step
forward in social progress sprang originally from the
third sector." (Rockefeller, 1983:358) Waldemar Neilson,
author of The Endangered Sector (1979) believes the
nonprofit sector helps ensure the continuing
"responsiveness, creativity and self-renewal of our
democratic society" yet at present, it is "endangered" by
a lack of purpose and direction and by the large influx
of governmental funding.
The recent literature seems to be at two levels:
general discussions or critiques on the meaning and role
of the nonprofit sector and specific data on individual


31
agencies or sector-wide statistics. What is missing is
some empirical work or even good case studies on the
operationalization of accountability within nonprofit
agencies. Particularly absent is data on the
accountability of the sector to the public purposes it is
to serve. When accountability is addressed, it seems to
be directed more at "internal" accountability systems.
It is clear that the public purposes of the third
sector are a vital part of its raison d' etre as well as
the source of its role in shaping and re-shaping society.
Much of the recent literature questions the vitality of
that role and the sector's responsiveness to public
purposes. Yet it is also clear that there are ways this
sector can be accountable to changing public purposes and
may have in its traditions the source of new
creativity.
Role of the Monprofit Sector in the American Polity
The way we define what is public in our society
may relate to the tension between private interests and
community welfare. What can be defined into the public
domain in turn affects conceptions of accountability.
The notion of limited government in the American
political tradition assumes the social support of
nongovernmental, private agencies to meet social needs and
serve the "general welfare." Public-serving agencies were


32
never confined to governmental structures. In fact, the
limited ability of government to meet the demands of a
heterogeneous society is a major justification for a
nonprofit sector.
There has always been, and still is, in our
traditions, an inherent tension between the
desires/demands of private interests and the
desires/demands of the community as a whole. This
tension is related to the centrifugal force of
heterogeneity requiring a balance be struck between what
we can do collectively and what we can do in separate
groups. The collective arena, the only candidates for
governmental action, is limited by that heterogeneity.
Only those needs or issues that can capture the attention
of the majority can qualify. In a heterogeneous society
of diverse interests these criteria can only be met by a
small portion of what we have defined into the public
arena. The objectives of numerous diverse social, but
non-majoritarian interests, have been channeled into non-
governmental, public-serving organizations that can be
simply and readily formed and run.
There is a relationship between the role of the
third sector and its patterns of accountability both
present and future. The ties that bind us into
communities go beyond the structures of jurisdictions;


33
these ties facilitate organized efforts to serve the
public interests. The benefits of citizenship as well as
the needs of society are addressed by the proliferation
of public-serving private agencies.
Since the positive energies of the people to
engage social issues will be channeled through the
private, voluntary sector in the United States, the
accountability of this sector might be addressed through
examining results or activity in terms of the purposes of
the various voluntary agencies. The political order,
which is built on a philosophical delineation of roles,
makes governmental institutions uniquely unsuited to be
the structure of accountability for the third sector.
There are few institutionalized ways nonprofit
agencies become accountable to their funders, their
clients, or the larger society that created them. Yet
the most effective and promising patterns of
accountability arise out of those arenas. Structures of
accountability in the governmental and business sectors
are continually evolving and are unevenly effective. An
understanding of their historic development, form and
value has relevance to the third sector. This relevance,
however, is mitigated by the somewhat unformed notion
that voluntary agencies in the third sector are an end in
themselves rather than a means to an end as are


34
government and, to a lesser extent, the business sector.
As the third sector becomes more instrumental, more
depended on as a means toward specific ends, there is an
increasing perceived need for accountability.
Focus of the Study
The problem to be addressed is the absence of a
well-developed notion of public accountability for the
nonprofit sector. We willingly rely on this sector to
initiate and implement broad social contributions as well
as a range of specific public services. Yet, in spite of
our willingness to depend so heavily on the nonprofit
sector for vital public interests, we have not yet
generated well-articulated institutional mechanisms for
public accountability. The nonprofit sector is
accountable only agency by agency to general laws, IRS
regulations and to their private boards of directors.
The purpose of this research effort is to examine
and assess the formal and informal patterns of
accountability in the nonprofit sector as a whole and for
a specific body of agencies within the sector. The
conditions under which patterns of effective
accountability are likely to emerge will be pursued. The
study will include an analysis of both the historical
role played by the nonprofit sector within one area of
the public agendachild welfare servicesas well as


35
current operations of child welfare agencies within the
sector.
The succeeding chapters are organized to fulfill
these purposes. The second chapter addresses the
definition of a framework for accountability. It will
lay out the broad roles and expectations for the sector,
the definition of the current legal and regulatory
framework, and the increasing role of state governments in
the operations of the sector. The second chapter will
also address the role of standard-setting bodies as well
as internal agency management in holding agencies
accountable. This chapter will conclude with the
construction of an overall framework for accountability
relating to roles and expectations, legal requirements,
standards and internal agency management.
The third chapter outlines the methodology
utilized to gather data from a set of currently operating
child welfare agencies to examine the relevance
and responsiveness to the various sections of the
framework for accountability.
The fourth chapter constitutes an historic
overview of the role of the nonprofit sector in defining
and implementing policies and practices in child welfare
in the United States. It is this overview that has


36
primarily helped define the set of expectations we have
for the nonprofit sector.
The fifth chapter addresses nonprofit
accountability in the contemporary context through a
discussion of current issues in accountability for the
public serving nonprofit sector as a whole as well as
addressing the 1990 dimensions of the sector.
Additionally, chapter five will report and discuss the
results of the survey of contemporary child welfare
agencies on the relevance of the framework for
accountability and the findings related to the research
questions and propositions outlined in the earlier
chapters.
The sixth and concluding chapter will address the
accountability framework, issues related to intersectoral
relationships among the nonprofit, business and
government sectors and will end with some thoughts on how
we can create meaningful accountability structures for
the 21st century.


CHAPTER II
ACCOUNTABILITY IN THE NONPROFIT SECTOR
The framework for accountability of the nonprofit
sector can be addressed from four overarching dimensions.
The first, and clearly the most difficult to define, is
accountability to the public interests served by the
nonprofit sector. What roles does the sector play? What
are the expectations and social mechanisms for assuring
agencies within that sector are operating for the "public
good"? The second dimension is accountability of the
sector to the system of governmental laws and policies.
The third involves the standards in place through non-
governmental sources to make sure the operations of
agencies within the sector fall within specified
parameters. Fourth, the framework includes institutional
forces for accountabilityboards of directors, members,
clients, and organizational management processes.
By establishing laws, regulations, standards, and
sound institutional governance, we are attempting to
ensure that the sector is accountable to its overall
raison d1etreto serve the public good.


38
All nonprofit organizations have clients/consumers.
Clients or consumers of these services are stakeholders
along with the board of directors, staff, the
community and the funders in the mission and programs
of nonprofit organizations. Accountability has to be
fundamentally related to the capacity of organizations,
as well as the sector as a whole, to provide the needed
services and fulfill the expectations of its
clients/consumers. In this way, the mechanisms of
accountability in all four dimensions assume value in
involving clients in the decisionmaking processes of
individual agencies, groupings of agencies around
substantive areas of social concern, as well as sectoral
level organizations.
One could argue either that client/consumer input
and feedback is important enough to be a fifth dimension
of the framework for accountability or that it is so
important and so fundamental that it needs to be
incorporated into all four dimensions. The latter
position seems to have greater merit and is more in
keeping with the emphasis on the "public interest" being
addressed throughout our discussion of accountability.
A fundamental issue for all nonprofit
organizations is whether they are responsive to the human


39
needs.of the community they purport to serve (Etzioni,
1968: 622-32).
In her book, Clients Come Last (1970) Esther
Stanton characterized the private nonprofit agency as
"image conscious, grant wise and career oriented... a
sophisticated bureaucratic organization" not oriented
around meeting client needs (Stanton 1970: 24). The
organizations dealing with the "intangibles of social
improvement" are not constrained by the balance sheet.
In the absence of profit, there is no concrete evaluative
feedback. Services can be quantified, but qualitative
evaluation is very difficult.
Still more important, the buyer and the
consumer are not the same person. The
individual who supports the agency is
frequently far removed from the individual who
needs or gets the agency service .... the
situation presents a sizable problem: to
achieve its professed goals, the agency must
serve the consumer; but to survive, it need
only to please the donor (Stanton, 1970: 27).
The concept of co-production in the public
administrative literature has some relevance for
conceptualizing the relationship of clients to the
nonprofit agencies who serve them. Co-production has
been defined as the "critical mix of activities that
service agencies and citizens contribute to the provision
of public services" (Brudney and England, 1983: 59).
Although coproduction is most commonly used to cover


40
citizen involvement in, for example, public safety
programs, it can also refer more conceptually to any
service where the "client" or "consumer" has to be
directly involved in an active role such as a consumer
of education services when the student must "co-produce"
if education is to take place.
This concept suggests a more powerful role for
clients than passively receiving help or services and may
have even more applicability to nonprofit agencies than
governmental ones in that the orientation around a
"cause" lends credence to client "empowerment."
Coproduction may also be a model that could assist in
addressing the separation in nonprofit agencies of the
object of their services clients from their funding
sources.
A Framework for Monprofit Accountability
The literature in the nonprofit sector was
analyzed to assess the general accountability
expectations within the sector. The historic role played
by the nonprofit sector in the development of child
welfare policies and services in particular was reviewed
with the aim of clarifying the set of roles and
expectations that must constitute the basis for any
framework for accountability.


41
The distinction between profit and nonprofit
corporations lies not in whether they may earn profits,
but in who may receive those profits. (Hadden and French,
1987: 9-10) In a nonprofit organization, no distribution
of profits or income may go to members, directors, or
officers of the corporation. Not all nonprofit
organizations are "charitable, that is organized to
benefit society. Some are considered "mutual-benefit"
organizations rather than "public-benefit" organizations.
Public benefit organizations include both charities and
private foundations. The focus of this study is on
"charities," organizations that receive contributions
from a broad range of individuals, foundations and
governments and use these resources for a particular
mission that benefits society. The IRS designates these
organizations as "501(c)(3)"1 they are not only exempt
from taxation, but donations made to 501(c)(3)
organizations are deductible from the tax obligations of
the donor.
The National Center for Charitable Statistics
developed a National Taxonomy of Exempt Entities as a
system of classifying charitable non-profit
organizations. This taxonomy is divided into eight major
headings:
1. arts, culture, humanities


42
2. education
3. environment and animals
4. health
5. human services
6. international
7. public/society benefit-general
8. religion
Within each of these groupings is the range of interests
and missions addressed by the nonprofit community. The
classification system is multidimensional, capturing
beneficiary groupings, program focus and major group
codes (NCCS,1987).
The framework of laws and regulations was
addressed from the general perspective of all public-
serving nonprofitsdesignated by the IRS as 501(c)(3)'s
or "charities." The 501(c)(3) designation by IRS means
that these agencies are exempted from corporate income
taxes; individual donations to these entities are
deductible from income subject to taxation; and the
agencies are exempt from state and local taxes on
property and sales. These are distinguishable from
nonprofits in the form of, for example, associations of
insurance agents, accountants or medical groups. These
latter are nonprofit, but not public serving. Also
excluded are foundations. These are also nonprofit


43
organizations and indeed can be seen as operating for the
public good, but foundations generally operate as funding
intermediaries and are not considered to be delivering
services in the same way as other members of the
traditional charities among the 501(c)(3) group. This
second dimension of the framework for the nonprofit
sector was examined through IRS regulations and rulings,
state laws affecting nonprofit agency incorporation,
ongoing annual reporting obligations to state governments
and to the IRS.
The third dimension of the frameworkstandard-
setting organizationsaddresses the parameters followed
by accounting and auditing organizations, regulations
around federal and state grants and contracts to
501(c)(3) organizations, professional standards within
areas of specialization, and guidelines used by
foundations and oversight organizations to evaluate
agencies for funding decisions. These were studied as
another dimension of the accountability framework.
There are the less predictable, but formal roles
played in accountability by individual agencies' boards
of directors and members as well as the less formal but
significant role in accountability based on internal
leadership and management as well as the credibility
within the community of agencies in any one area of


social concern. This is the fourth dimension of the
framework for accountability.
44
The various forces for accountability were
researched with the aim of building an accountability
framework around these four dimensions that would be
relevant to the organization and operation of public
serving nonprofit agencies. This framework involved both
the "social mechanisms" for assuring agencies operate for
the "public good" as well as the system of laws,
procedures, standards and regulations in place through
governmental and non-governmental sources to ensure the
operations of agencies within the sector meet the
standards set in law and policy.
Roles and Expectations of the Nonprofit Sector
Expectations of the sector around its public
purposes need to be preliminarily defined in order to
address accountability to those purposes. Any single
agency would not address these broad public purposes in
its charter, yet its activities could be conceptualized
under these categories.
There are seven overarching roles played by the
sector that recur in the literature and emerge from the
historic overview of the role of nonprofit agencies in
child welfare addressed in chapter four. They include:
1) meeting the direct needs of people, 2) advocacy,


45
policy making and distributing power for policy making
more widely in society, 3) standard-setting and
monitoring, 4) building and extending the capacity of
society to respond to social problems, 5) public
education and awareness, 6) offering arenas for public
involvement and participation in the life of the
community, and 7) social innovation and creative
experimentation in the public interest.
Meeting Direct Meeds for Services
The nonprofit sector has always provided direct
services to people; historically, this is probably the
most consistent expectation of the sector. As the United
States was settled, "communities existed before
governments were there to take care of public needs . .
voluntary charitable activities were set up to provide
basic social services" (Boorstin, 1983:131). Even today,
the bulk of the activities of the third sector involves
the direct provision of services to people.
The justification for the existence and the tax-
exemption of the sector largely arises from this role.
English Common Law specified that the voluntary or
charitable sector "discharges a duty which the
commonwealth owes to its indigent and helpless
citizens . ." (Johnson, 1931:18). The limited ability
of governments to meet the needs of a diverse society is


46
one of the major justifications for the nonprofit sector.
"What third sector institutions can do and governments
generally cannot do is to provide a service that is not
demanded by the general body of citizens or to provide
above the level demanded by the general body of citizens"
(Douglas, 1981: 241). This relates to the first chapter's
discussion around meeting "non-majoritarian" needs in a
heterogeneous society. It may not be circumstantial that
the United States has a vastly more developed nonprofit
sector as well as the most diverse, heterogeneous society
among developed countries.
A related issue is the powerful tradition in this
country of limited government; government and its
services has always been viewed ambivalently at best.
Meeting the direct needs of people though governmental
programs is only one, and traditionally not the most
politically desirable, approach.
An important aspect of ethical responsibility is
the need to involve the clients of nonprofit direct
service providers in the evaluation of the value of those
services. The public is solicited for contributions on
behalf of targeted populations of "the needy"; it is
therefore ethically responsible to ensure those
populations have a voice in the services being provided.


47
Advocacy and Policymaking
Nonprofit agencies are usually organized around
"causes or areas of social concern. Within their area
of focus, they often bring matters to the attention of
governments. Generating directions for public policy and
advocacy for the passage of laws, policies, regulations
or efforts to halt certain practices has been the
hallmark of nonprofit sector activities. In every
significant area of public policyon the environment,
education, child care, housing, war and peace, arts and
culture, public health, historic preservation, parks and
recreation, transportation and safety, economic
opportunity, race relations, civil liberties, grassroots
organizations, etc. the issues were initiated and
formulated outside governmental bodies largely by non-
profit groups along with those with a vested material
interest in the issue or policy. The public debate is
enhanced by the advocacy role of nonprofits who are
expected to represent more of the "public interest" rather
than the interests represented by those who have a
material stake in the outcomes. The credibility and
trustworthiness of nonprofit advocacy is well respected.
Voluntary organizations are also reflective of
the American philosophy that not all policymaking should
be in the governmental sector. "Philanthropy," wrote one


48
jurist, is the very possibility of doing something
different than government ... of creating an
institution free to make choices the government cannot do
without having to provide a justification that will be
examined in a court of law" (Friendly, 1989). Individual
initiatives and pluralism are promoted by continually
creating alternative methods of addressing human needs.
Agencies can be easily formed and, if private support is
available, can readily implement a promising approach.
Effective public policymaking proceeds without government
when nonprofit agencies organize to implement direct
service programs to meet social needs. Power, in effect,
becomes more evenly distributed between people and
government.
The nonprofit sector's advocacy role sets up
expectations around prodding government to closer
attention to social needs. (Of course, the sector does
not advocate in a unified way.) In the late 1980's,
forty percent of the income of the sector came from
governments which some feel hampers nonprofits ability to
prod and may, in fact, dilute their role as a trustworthy
advocate for the public interest when they also have a
material stake in the direction of public policy.
Nonetheless the nonprofit sector "often finds itself
dealing with the most pressing problems in our society


49
long before those problems come to the attention of the
wider public or the government" (McCormack, 1988).
One of the fundamental responsibilities of the
nonprofit sector is advocacy; this function is "as
important as, if not more important than, the provision
of direct services" (Hodgkinson, 1989:12). Advocacy
organizations are needed to provide education about
social problems, to seek pubic solutions and support and
to monitor government performance (Bremner, 1989).
Standard-Setting and Monitoring
This role is part direction-setting and part
watchdog. Many services begun by a nonprofit agency
spread to other communities and often evolve into
government programs. The nonprofit agency may continue
to offer the service but, at minimum, has a vital
interest in how the service is delivered. The standards
are set for the initial and evolving program of meeting
social needs. The credibility and trustworthiness of the
nonprofit sector in the eyes of the public enhances its
ability to set the standard for service delivery. The
independence of the sector leads to the expectation that
it will serve as an interested, knowledgeable critic of
the other sectors within its particular area of
expertise. "A nonprofit institution must dare ... to
criticize governmental agencies, to criticize the


50
corporate community when such criticism is appropriate to
the mission of the organization" (McCormack, 1988).
Social Innovation/Creative Experimentation
So much of what we have in the way of social
supports and social and economic programs originated in
the nonprofit sector. This is one of the main
contributions of the sector and a role that it is clearly
expected to continue to play. As John Stuart Mill stated
in On Liberty (1859):
Government operations tend to be everywhere
alike. With individuals and voluntary
association, on the contrary, have all varied
experiments, and endless diversity of
experience (Mill, 1937: 199).
The nonprofit sector should "provide society with
a variety of partially tested social innovations, from
which business, government and other institutions can
select and institutionalize those innovations which seem
most promising" (Smith, 1988).
The distinguishing characteristic of the
nonprofit sector, is the ability to readily form
organized responses to social problems.
Free from the constant demands of profit
margins and elections, the nonprofit sector can
experiment with new strategies of social
action, respond quickly to new social needs and
generally provide 'social risk capital'
(O'Neill,1989:16).


51
Extending the Capacity of Society to Respond to
Social Problems
Recognizing the inability of a "limited
government" to meet the diversity of real, though non-
major itarian, needs of society, the expectation has been
that the nonprofit sector will play a key role in
extending our public capacity to respond to social
problems. The sector provides the ability to innovate,
to experiment with promising approaches.
Private agencies can become the
experimental, demonstrating, flexible
organizations that they should be. Perhaps
then they can serve to pioneer in the
development of services that ultimately will be
recognized by the public and assumed as a
public function (Reid, 1979: 75).
The sector also provides a level of flexibility
in the provision of public goods. The "non-establishment
character of nonprofit organizations makes them often
more flexible and less complex, less intrusive and more
trusted than governmental counterparts (Vorwaller, 1984:
831) .
The glory of the sector lies in its two
characteristics: its independence and its
diversity. Here it is not only the essence of a
democratic society but a font of ferment from
which inspired initiatives emerge which add
immeasurably to the quality of our lives
(McCormack, 1988:2).
Public Education and Awareness
Educating the public about a social issue and


52
building awareness about the need for some change or
concerted action is a fundamental common denominator of
public serving nonprofits. They become the main channels
of public education on issues of general concern and
indeed, the source of information for governmental
policymaking. The public education and awareness
building is as vital to gaining contributions for a local
service as it is for changing national policy.
Providing Opportunities for Public Participation
The nonprofit sector is a main arena for citizen
participation in public affairs. "The private pursuit of
public purpose is an honored tradition in American
life . [it] lies at the heart of our feelings about
one another and about our joint life" (Gardner,
1983:17). The nonprofit sector of charitable
organizations fosters the "active participation of
individual citizens in helping to meet the needs of their
fellow citizens by reason of their personal efforts and
contributions" (Reid, 1979:17).
Expanding avenues for public participation can
involve volunteers in "co-producing" (Sundeen, 1988) the
services of nonprofit agencies. The model in this sector
has always been to mobilize the active involvement of
ordinary citizens in meeting the needs of the community.
Governmental agencies are now actively seeking out local


53
citizens to obtain their assistance in co-producing
various pubic services (Ferris, 1984; Sundeen, 1985).
This underscores a fundamental point in that what
is "public" goes beyond what governments do. The
involvement of citizen volunteers is a model more
familiar to the nonprofit sector, but relevant to all
forms of "public" services.
Accountability to Laws and Regulations
The second dimension of accountability consists
mainly of the obligations placed on nonprofits by federal
and state governments. This entire dimension can be
considered as an end itself; i.e., accountability is
achieved if these requirements and standards are met.
Alternatively one can look at this dimension in terms of
its ability to move nonprofits toward accountability to
their public purposes; i.e., are the laws and regulations
sufficient mechanism for that end?
The basic legal methods for ensuring the
accountability of nonprofit organizations were devised as
long ago as the 16th century when common law dealing with
charitable trusts was developed and a pattern for
governmental supervision was devised to ensure
responsible behavior by the managers of these trusts
(Fremont-Smith, 1989:76). Common law assigned the
attorney general, representing the sovereign, the
i


54
exclusive right to represent the indefinite class of
individuals that these entities were designed to benefit.
The expectations of society were that the manager would
carry out the charitable purposes of the trust, would keep
the trust property productive and the trustees would be
prevented from making improper investments or self-
dealing (Fremont-Smith, 1989:76). Today these duties
form the basic law in the United States and England.
Freedom was ensured for the trusts in that if these
duties were performed no court or individual would be
allowed to question the methods chosen to achieve the
trust's purposes (Fremont-Smith, 1989). Even as the
preferred legal form used to establish entities to
conduct charitable activities began to shift from the
charitable trust to the nonprofit corporation in the 19th
century, the same laws applied.
Nonprofit charitable organizations evolved out of
the common law charitable trust and have been accorded
exemption from income and property taxation since the
beginnings of state and federal tax policy. The Supreme
Court noted in 1924 that "the exemption is made in
recognition of the benefit which the public derives from
[charitable entities]..." (Trinidad v. Sagrada Order de
Predicadores, 263 [U.S. 578, 581, (1924)] Hopkins,
1987:5).


55
Charitable organizations are also regarded as
fostering voluntarism and pluralism in the American
social order. Society is regarded as benefiting not only
from the application of private wealth to specific
purposes in the public interest but also from the variety
of choices made by individual philanthropists as to which
activities to further (Hopkins, 1980:5).
Recent changes in the laws regarding nonprofit
accountability are related to the growing importance of
tax incentives and the vast expansion in the number of
charitable organizations (Fremont-Smith 1989:76-77). The
major junctures of accountability for nonprofit
charitable organizations are when they first apply to be
incorporated and when they request tax-exempt status.
Both applications enable the organization to exist and
function as a nonprofit.
The concept of a nonprofit organization is a
state-law concept while the concept of a tax-exempt
organization is a federal law concept. Nonprofit
organizations are incorporated by individual state
governments according to their laws and procedures. The
ability to be tax-exempt, however, is largely governed by
the laws and regulations of the Internal Revenue Service.
Tax exemption is not only a concrete savings but a
prerequisite for allowing donations to be deductible from


56
contributors' incomes for tax purposes. The exemption
from taxation is not a loophole or a subsidy; rather "the
Internal Revenue Code provisions exist as a reflection of
the affirmative policy of the American government to not
inhibit by taxation the beneficial activities of
qualified exempt organizations acting in community and
other public interests" (Hopkins,1987;13). James J.
McGovern, Office of the Chief Counsel of the IRS,
observed that the various categories of tax-exempt
organizations are not the result of any planned
legislative scheme, "but were enacted over a period of
eighty years by a variety of legislators for a variety of
reasons" (McGovern, 1976: 524 in Hopkins, 1987: 4).
Prior to 1894 all tax legislation and customs
enacted by Congress specified the entities subject to
taxation. In 1894 a flat two percent rate was placed on
corporate income. This required defining who would have
an exemption from this tax. Consequently, Section 32 of
the Tariff Act of 1894 provided exemption for nonprofit
charitable, religious and educational organizations. The
Revenue Act of 1913 permanently established the
principles of progressive taxation as well as tax
exemption. "It is clear that Congress simply believed
that these organizations should not be taxed and found
the proposition sufficiently obvious as to not warrant
explanation" (Hopkins, 1987: 4).


57
The definition of charitable organizations in
income tax regulations (IRS Reg 1.501 [c] [3] l[d] [2])
included those with such purposes as relief of the poor,
advancement of education and science, maintenance of
public buildings and lessening the burdens of government.
Clearly then, the exemption for charitable
organizations is a derivative of the concept
that they perform functions which in the
organization's absence, government would have
to perform. Therefore, government is willing
to forego the tax revenues in return for the
public services rendered (Hopkins, 1987: 5).
The U.S. Supreme Court in upholding the
constitutionality of the charitable tax exemption
observed that "the State has an affirmative policy that
considers these groups as beneficial and stabilizing
influences in community life and finds this (exemption)
useful, desirable and in the public interest (Walz v. Tax
Commission, 397 US 664, 673, 1970).
In the committee report accompanying the Revenue
Act of 1938, the House Ways and Means Committee stated:
The exemption from taxation of money or
property devoted to charitable and other
purposes is based on the theory that the
government is compensated for the loss of
revenue by its relief from financial burden
which would otherwise have to be met by
appropriations from public funds and by the
benefits resulting from the promotion of the
general welfare (U.S. House of Representative's
No. 1860, 75th Congress, Third Session (1939)
at 19).


58
The term "charitable" is usually synonymous with
501(c)(3) organizations, defined as:
Corporations and any community chest fund
or foundation organized and operated
exclusively for religious, charitable,
scientific, literary, or educational purposes,
testing for public safety, or to foster
national or international amateur sports
competition or for the prevention of cruelty to
children or animals (Hopkins, 1987: 55).
Not only are these organizations exempt from
taxation but contributions to them are deductible from
the donor's income subject to taxes. The persons who are
to benefit from the purported charitable activity must
constitute a sufficiently large or indefinite class.
Until the 1970's IRS said that the elderly were not a
charitable class per se: they needed to also be
impoverished. In 1977, the IRS reversed itself (IRS Rev.
Ruling 77-246, 1977-2 c. 13. 190, in Hopkins, 1987: 72).
The "relief of poverty" is not a condition of
charitable assistance. "If the benefit conferred is of
sufficiently widespread social value, a charitable
purpose exists" (In Re: Estate of Henderson, 112 p. 2nd
605, 607 [Sup. Ct. Cal. 1941;] Hopkins, 1987: 76).
A charitable purpose cannot be one which is
illegal or contrary to public policy. The well-known
1983 case of Bob Jones University wherein the racially
discriminatory policies of the school were seen as


59
threatening its tax-exempt status exemplified the "public
policy requirement."
The U.S. Supreme Court has specifically
ruled that tax exemptions for charitable
organizations may be granted only when the
organizations are operating in conformance with
the public policy doctrine (Hopkins, 1987: 65).
On a general level, the law is a very limited
instrument in assuring accountability.
Nonprofit corporations, like business
corporations, can hide behind the "corporate shield"
avoiding true responsibility for their actions or
inactions by simply accepting the legal costs and fees
related to an unsuccessful lawsuit (largely paid by the
insurance programs of the corporation). In fact up until
the end of the 19th century, courts in the United States
gave immunity from damage suits to charitable
institutions.
Basing judgments on the English case of 1846,
Heriot's Hospital vs. Ross, (which incidentally had been
overturned in England) courts in America were ruling
against the responsibilities of charitable institutions
for any actions of their staff. In McDonald v.
Massachusetts General Hospital (120 MASS.432 (1876)), the
court ruled that the improperly set thigh bone of
McDonald could not result in any material damages from
the hospital since it made no profits and paid no


dividends. It only had to select employees with
reasonable care; beyond that they were not responsible
for what there employees did.
60
Charities, like the infant railroads of
the generation before, were organizations
working for the public good; and they were
financially precarious. Society at large
should take care of the destitute, if anyone
did; the loss was not to fall on these charita-
ble defendants (Friedman, 1973:416).
In abandoning this doctrine of immunity from
malpractice in the early 20th century, courts based their
judgments on the fact that we could not both depend on
nonprofits to do important work for society while at the
same time have them be immune from damage suits; too many
people were impacted by nonprofit activity.
As Christopher Stone points out:
The problems we have in controlling
corporations today have their roots in legal
history; they are a legacy of the law's failure
to search out and take into account special
features of business corporations as actors
that make the problem of controlling them a
problem distinct from that of controlling human
beings (Stone,1975:1).
Lon Fuller (1964: 4-9) makes a useful distinction
between the "morality of duty" and the "morality of
aspiration." The morality of duty refers to the basic
rules without which an ordered society is impossible.
The morality of aspiration refers to the fullest
realization of human powers and "there is no way the law


61
can compel a man to live up to the excellence of which he
is capable" (Fuller, 1964: 9).
We normally think of law and regulations in terms
of what we must do or what we must not do to satisfy some
outside or external authority. The assumption is that
the obligation is or can be defined by the outside
authority.
Another form of law is that which sets forth a
desired state and leaves it up to an organization to work
out ways to bring that state into existence. Non-
discrimination in hiring, for example, set forth an
obligation but leave it up to individual organizations to
set policies to reflect that obligation. At another
level, law is also what individual organizations obligate
themselves to do. An example might be the charter or
incorporating documents for a nonprofit organization
which obligate the organization to pursue a particular
mission.
To some extent these varying types of legal
obligations parallel or are comparable to the scale
between "morality of duty" and "morality of aspiration"
presented by Lon Fuller in his Morality of Law (1964).
Yet, on a less lofty plane, defining desired states and
leaving organizations to work out their implementation
can simply be reflective of the complexity of the


62
enterprise and the inability to meaningfully generalize
across a class of organizations. The obligation to
include a specific mission statement or organization
purpose in the articles of incorporation for a 501(c)(3)
has been immensely helpful to public accountability even
though only the organization and some of its constituents
have to struggle with its definition. In fact, it is
often that struggle that is most productive. These legal
obligations can take the form of putting issues on the
table and requiring not only that a response be
generated, but that some elaboration of the process and
its outcome be reported.
Organizational and Operational Tests
To qualify for tax-exemption, not only the
operations of the organization but its purposes as set
forth in its articles of incorporation, must be directed
at charitable ends. The assets of the organization must
also be dedicated to exempt purposes. To make this
determination, the IRS looks at the governing instruments
of the nonprofitthe articles of organization or
incorporation and the by-laws. The "operational test" is
passed when the organization's resources are devoted to
purposes that qualify as exclusively charitable.
Additionally, the organization cannot be operated by one
individual unchecked by any governing body such as a


63
board.of directors. "Action organizations" are not
considered exempt. An organization is an action
organization if a substantial part of its activities is
attempting to influence legislation (Hopkins, 1987: 89).
Charitable organizations are either public
charities or private foundations. Public charities are
organizations that have a broad base of public support.
They must receive a substantial part of their support
(one-third) from governmental units or from contributions
from the general public (Singh, 1987: 64).
An organization will not fail to meet the
operational test for tax exemption merely because it
advocates, as an unsubstantial part of its activities,
the adoption or rejection of legislation (IRS reg. 1.501
c3-lc3 (ii) in Hopkins, 1987: 89). The "organizational
test" to be exempt from taxation requires the
organization to operate for one of the following
charitable purposes:
- relief of poverty
- advancement of religion
- advancement of education in science
- lessening the burdens of government
- community beautification and maintenance
- promotion of public health (only if non-
proprietary)


64
- promotion of social welfare (e.g.,
eliminate prejudice, promote
historic preservation, etc.)
- other: such as "care of orphans" and
environmental conservancy
The IRS requires 501(c)(3) organizations to have
an organizing instrument, governing rules and regularly
chosen officers. If the organization is incorporated
(all but the very small nonprofits are), the governing
instrument will be the articles of incorporation and
organizational by-laws. The articles of incorporation
are submitted to the state governing body and normally
include:
- organization's purpose
- definition of membership
- initial board of directors
- registered agent and incorporators
- dissolution/liquidation procedure
The by-laws usually include:
- provisions of the articles of organization
- purposes of the organization
- method of selection and duties of directors
and officers
- voting requirements for membership
- accounting procedures and indemnification
provisions
- appropriate tax provisions
- procedure for amendment of by-laws
The process of applying for tax-exemption
involves the organization filing an application with a
district office of the IRS using a particular form (Form
1023) and including a description of the organization's
activities, a copy of the articles of incorporation, the


65
by-laws and current financial statements as to assets,
liabilities and disbursements. Organizations must
include the sources of financial support, fundraising
program, composition of its governing body, its
relationship to other organizations, the nature of its
services or products, the basis for imposing charges and
a description of its membership. IRS issues a ruling or
determination letter if the application and supporting
documentation establish that the organization meets the
statutory requirements for tax exemption (Hopkins, 1987:
616-7).
Generally, until ruled exempt, an ostensibly
"charitable" organization is presumed a taxable entity
and may be required to file corporate tax returns
(Hopkins, 1987: 622). A charity must apply within
fifteen months of its organization unless it is a church
or an organization with receipts under $25,000 (Hopkins,
1987: 631, 643).
Contemporary Accountability Issues Related to Tax-
Exemption Status
There are a number of areas in which nonprofit
organizations must be accountable in order to garner or
maintain their tax-exemption and deductibility of
contributions status. The major meaningful issues at
present include: a) charging fees for services, b) the


"exclusivity" of the pursuit of charitable purposes, c)
absence of "private inurement," d) "unrelated business
income," and e) political activities of nonprofits.
66
Fees for service. The issue is whether it is
necessary to provide services without charge in order to
be a charitable organization. An IRS decision to refuse
to let consumer credit organizations charge fees was
successfully challenged in 1979 (Hopkins, 1987: 119).
The only requirement now is that the organization
decision to charge fees is not motivated by profit or
private interests. Yet, positively constructed,
organizations that provide benefits without charge can be
qualified on this basis by IRS as a charitable entity "in
the absence of an inherently exempt purpose" (Hopkins,
1987: 123). Thus, the lack of fees for services can be
an alternative rationale for IRS to use to grant tax
exemption.
Since 1979 the charging of fees for services has
not been challenged. The thinking is summarized by one
set of commentators:
The test of a charitable institution . .
is not the extent of free services
rendered . but whether those who operate it
are doing so for private profit, directly or
indirectly . free service is not a
prerequisite to tax exemption (Hopkins, 1987:
121).


67
There is a growing sense in Congress to look at
the issue of fees for service in a broader context. A
growing number of legislators are irked by tax-exempt
organizations that are funded not by gifts and grants but
by fee for service income and investment income. "There
is a widening perception gap between 'donative' charities
and 'commercial' charities" (Hopkins, 1989: xxii).
Concept of "exclusivity." The issue involves
whether nonprofit organizations can make a "profit."
IRS regulation 501(c)(3) covering charitable organiza-
tions provides that an organization must be organized and
operated exclusively for an exempt purpose. It is clear
that the term "exclusively" as employed in this context
does not mean 'solely' but rather 'primarily' in the
sense of 'substantially' (Hopkins, 1987: 225).
A 1945 U.S. Supreme Court case (Better Business
Bureau of Washington D.C. vs. U.S. 326 U.S. 279, 283:
1945) made it clear that the presence of a single non-
exempt purpose, if substantial in nature, will destroy
the exemption regardless of the number or importance of
the truly exempt purposes pursued (Hopkins, 1987: 225).
The definition of "substantial" is not clear, but means
at least 10 percent and focuses on the purposes not the
activities of the organization (Aid to Artisans, Inc. vs.
Commissioner 71 T.C. 202 [1978]).


68
The presence of profit making activities is not
per se a bar to qualification of an organization as
exempt if the activities further or accomplish an exempt
purpose (Hopkins, 1987: 232 [italics added]).
The Federal court of Appeals in 1984 wrote that
the federal tax law does not "define the purpose of an
organization claiming tax-exempt status as a direct
derivative of the volume of business of that
organization." Instead, the court said that "the inquiry
must remain that of determining the purpose to which the
increased business activity is directed" (Presbyterian
and Reformed Publishing Company v. Commissioner, 743 F
2nd 148 [3rd Circuit, 1984]).
Thus, the mere fact of profit-making activities
is not supposed to adversely affect an organization's
tax-exempt status. As the U.S. Court of Appeals for the
1st Circuit noted:
The 'pertinent inquiry' is whether the
[organization's] exempt purpose transcends the
profit motive rather than the other way around
(quoted in Hopkins, 1987: 238).
Profits are defined only as excess receipts over
expenses, of course, rather than as funds to be
distributed to private interests. The definition of
profit is not in practice always clearly interpretable.
For instance, the IRS may use the existence of profits to
characterize the activity as being commercial in nature
f


69
thus raising the issue of organizational exclusivity for
tax-exempt purposes (Hopkins, 1987: 238).
Private inurement. To qualify as a 501(c)(3) an
organization must be organized and operated so that "no
part of . [its] net earnings . inures to the
benefit of any private shareholder or individual" (IRS
Reg. 1.501(c)(3)-1(c)(1)(ii)). The concept of "private
inurement" is broad. The Office of the Chief Counsel of
IRS has stated that:
. . inurement is likely to arise where
the financial benefit represents a transfer of
the organization's financial resources to an
individual solely by virtue of the individual's
relationship with the organization and without
regard to accomplishing exempt purposes (GCM
38459, quoted in Hopkins, 1987: 239).
The essence of the concept is to ensure that an
exempt charitable organization is serving a public
interest and not a private interest. The basic
distinction between a profit and nonprofit organization
is that the latter cannot distribute its "profits" (net
earnings) to those who control or financially support it.
IRS said that "the prohibition of inurement means that a
private shareholder or individual cannot pocket the
organization's funds except as reasonable payment for
goods or services" (IRS Exempt Organizations Handbook
[IRM 7751] 341.1 in Hopkins, 1987: 241). The position of
the IRS is that even if the benefit inuring to private


70
individuals is small, it is impermissible (Hopkins, 1987:
264) .
The payment of excessive wages or salaries is
considered to be a form of "private inurement." This is
clearly difficult for IRS to enforce, however. It took
five years, for example, ending in April 1988 for the IRS
to develop the case against the PTL Ministry. Yet, their
tax-exempt status was withdrawn in part because Jim
Bakker was allegedly paid a salary that was nearly $1
million more than was "reasonable" for at least three
years (Weisbrod, 1989: 127).
Unrelated business income. Although there is a
general exemption from taxation for nonprofit
organizations, for those with "unrelated business
income," a tax is levied at corporate rates for that
portion of their income unrelated to their exempt
purposes. If an organization operates a business to
further its tax-exempt purposes, it will not
automatically lose its tax-exempt status, but it may be
taxed for the unrelated income. There is an increasing
emphasis by the IRS on the determination of unrelated
business taxable income rather than on depriving
organizations of their tax-exempt status. Yet IRS is
likely to deny or revoke the tax exempt status of an
organization where it regularly derives over one-half its


71
annual income from unrelated activities (Hopkins, 1987:
702). The 1969 Tax Reform Act extended the unrelated
income tax to nearly all tax-exempt organizations
including churches and universities. It is clear that
IRS does not have sufficient information on unrelated
business income to develop profiles of noncompliant
organizations. Yet it is known that there is a
substantial level of noncompliance through a GAO report
of 1985 and other information (Weisbrod, 1989:05-6).
Noncompliance with the tax on unrelated business income
was estimated to be 25 percent for social welfare
organizations, 58 percent for charitable and educational
organizations and 61 percent for business leagues (Finch,
1985).
The U. S. House of Representatives Subcommittee
on Oversight of the Ways and Means Committee is
considering legislation that would address unrelated
business income of nonprofits. The theme of the 1988
hearings was the lack of information on the exact scope
of nonprofit business activities, related or not. There
is intense lobbying by the small business community to
limit nonprofit organizations' business ventures.
Private health clubs, for example, feel the YMCA's have
an unfair competitive advantage due to their tax-exempt
status. The staff of the Subcommittee on Oversight
prepared in 1988 some recommendations for revision of the


72
unrelated income rules. These address royalty income
from joint efforts, affinity credit card revenue,
modified rules for off-premise sales of products and the
need for expanded reporting requirements. These
recommendations did not include the proposal to tax the
net investment income of tax exempt organizations
(Hopkins, 1989: XIV).
For nonprofit organizations with for-profit
subsidiaries, the income and activities of a controlled
subsidiary would be attributed to the tax-exempt parent
to determine whether the primary purpose of the parent is
to serve an exempt function. The definition of "control"
would be reduced from 80 percent to 50 percent ownership
(Hopkins, 1989:XIV).
In October 1988, a letter went to IRS
Commissioner Gibbs from the House Ways and Means
Committee urging IRS to require more specific information
on the annual information return (Form 990) and on the
unrelated business income tax return (Form 990-T) filed
by exempt organizations regarding income-producing
activities. IRS indicated that the current plan
contemplates the following information be provided by the
larger organization: the nature of the income-producing
activity; the amount of gross receipts; whether the
income was unrelated; whether the income was not exempt


73
function income but nevertheless excluded from tax and,
if so, under what provision; and whether the income was
derived from the performance of an exempt function of the
organization. The new schedule was effective for 1989
(The Nonprofit Counsel January 1989:3).
Political activities of nonprofits. The current
version of the IRS proposed regulations (issued December
1988) governing lobbying by nonprofits seems to encourage
rather than inhibit nonprofit lobbying. Regulations
first proposed in 1986 were exceedingly restrictive. In
response to the firestorm of criticism by nonprofits,
Congress urged the IRS to withdraw the regulations and
draw up new ones. Nonprofit advocacy was effective in
achieving this outcome.
The tax law of 1934 indicated criteria that
charitable organizations must have "no substantial part"
of their activities constitute "carrying on propaganda,
or otherwise attempting to influence legislation." This
would be evidenced by contacting or urging its members to
contact legislators to propose, support or oppose
legislation. If a substantial part of the organization's
activities involve legislative advocacy, then it is not a
charitable entity but an "action organization."
Contributions to action organizations are not deductible
(Hopkins, 1987: 265).


74
In developing the Tax Reform Acts of 1969 and
1976, the Senate Finance Committee both times indicated
the term "substantial" is too vague and subjective.
Standards were included in the 1976 act in terms of a
"declining percentage of total exempt purpose
expenditures" as a means of defining "substantial." If
organizations elected to be governed by these more
specific standards, the lobbying amount could be up to 20
percent of the first $500,000 of the organization's
expenditures, plus 15% of the next $500,000, plus 10% of
the next $500,000, plus 5% of the remainder. However,
the total amount spent for legislative activities in any
one year by an organization may not exceed $1,000,000. A
specific limitation was imposed that only 25 percent of
all lobbying activity expenses can be used on attempts to
influence the general publicknown as the "grass-roots
non-taxable amount" (Hopkins, 1987: 270-71).
A charitable organization exceeding these
limitations becomes subject to an excise tax in the
amount of 25 percent of the excess lobbying expenditures.
If electing organizations' lobbying expenses normally
(four-year average) exceed 150 percent of either
limitation (lobbying and grass-roots), it will lose its
tax-exempt status as a "charitable entity." Rules on the
above were not published until late 1986 and even then in


75
proposed form (IRS Prop. Reg. EE 154-78) but were upheld
in the courts in 1982-83 (Hopkins, 1987: 272-3).
Additionally, there is since 1954 an absolute
prohibition, totally separate from the "substantial"
criteria, for charitable organizations "participating in
or intervening in any political campaign on behalf of any
candidate for public office" (Hopkins, 1987: 282).
The 1976 lobbying law gave support to nonprofits
to participate in the public policy arena by making it
acceptable for nonprofits to provide information to
legislators on issues important to the group, to give the
nonprofit's position on the issue, and to urge the
legislator to vote for the group's position.
The entire issue of regulating the lobbying
activities of charitable organizations remains
controversial. Senator Edmund Muskie effectively
articulated one side of this issue in 1971:
It makes no sense to decide that these
charitable, educational organizations operate
in the public interest and grant them tax-
exempt status and then silence them when they
attempt to speak to those who must decide
public policy . .
Why should government encourage private
business to communicate with Congress by making
lobbying a business expense which can be
deducted from taxes, while preventing strong
efforts of public interest groups to speak to
lawmakers by removing their tax-exempt status
when they raise their voices? (117th Congress.
Rec. 8517,1971, quoted by Hopkins, 1987: 269).


76
The IRS issued a notice in 1988 that an attempt
to influence the confirmation by the U.S. Senate of a
federal judicial nominee constitutes an attempt to influ-
ence legislation (IRS notice 88-76, 1988-27 IRB 34,
quoted by Hopkins, 1989:21).
The rules proposed in 1986 related to "grass-
roots lobbying" were substantially liberalized in 1988.
The language in the 1986 definition used phraseology such
as communication that "pertains" to legislation, so that
some forms of activity that involve legislation but lack
any "call to action" could be regarded as grass-roots
lobbying. This approach is now abandoned. Now grass
roots lobbying must refer to specific legislation,
reflect a view on the legislation and encourage
recipients of the communication to take action (Hopkins,
1989:22).
Government Funding and Accountability
Many nonprofit agencies receive funding from
governmental entities to implement governmental programs
through purchase of service agreements, contracts and
grants. These governmentally financed efforts cover an
enormous rangefrom providing a foster home for a
dependent child to running a longitudinal study of the
impact of stress on heart disease. Partnerships with
government grew out of what Lester Salamon (1987) called


77
"voluntary failure" or the inability of nonprofit
organizations to find adequate resources to meet societal
needs. Government became a major funder of social
welfare services and used nonprofit organizations to
deliver services.
Although clearly a positive example of the
viability and usefulness of the nonprofit sector in
carrying out "the public's business," there is also
concern about the dependence of nonprofit agencies on
this source of income. The concern relates to the
potential of undermining the autonomy and independence of
the sector. When governmental cutbacks at the federal
level accelerated in the 1980's, the nonprofit sector was
severely impacted. A study covering the years 1982-87
(Independent Sector, 1988) showed that despite
substantial fund-raising gains, nonprofits were able to
replace only 63 percent of lost federal dollars.
Furthermore, in terms of the specific programs funded by
the federal government they were not, in fact, able to
replace more than 20 percent of the federal spending
(Junior League, 1988).
A 1988 study explored the relationship between
New York State government and the voluntary sector (NYS
Project 2000, Nelson A. Rockefeller Institute of
Government, SUNY, 1988). About 5000 of the 30,000
nonprofits in New York are currently engaged in


78
contractual relations with New York state government.
The percent of total nonprofit revenue sources derived
from government for these 5000 organizations amounted to
55.3 percent in 1986, down slightly from 57.1 percent in
1981. For these same organizations, however, there was a
dramatic decline in the dependence on government as a
revenue source. In 1981, 22.2 percent of the
organizations received virtually all of their funding
from government, whereas in 1986 only 13.2 percent were
in that category (NYS Project 2000, Nelson A. Rockefeller
Institute of Government, SUNY, 1988: Table 3).
The issue of state subsidies to private nonprofit
organizations is an old one and directly integrated with
questions of accountability. English common law
considered private charters as serving public purposes:
Since a private or voluntary charity is one
which discharges ... a duty which the
commonwealth owes to its indigent and helpless
citizens, its needs must be of a public nature;
that is, it must be for the benefit of an
indefinite number or class of persons (RCL.
361, Johnson, 1931:18).
In the 19th century, governmental subsidies to
private agencies grew. These subsidies were usually in
lump sum to private charities recognized as serving
public purposes. Dr. Samuel Gridley Howe, the chair of
the Massachusetts Board of State Charities, expressed the
philosophy behind this position in 1866:


79
We should avail ourselves of responsible
societies and organizations which aim to reform,
support or help any class of dependents, [thus
lessening the direct agency of the state and
enlarging that of the people themselves.1
(quoted by Johnson, 1931:vii, italics added).
As state subsidies grew and various additional,
often sectarian, interests claimed a portion of these
subsidies, there was a clear move away from state support
to private agencies in the early part of the twentieth
century. At the same time, increased oversight by
government on charitable organizations developed largely
through state regulatory channels. By the 1950's the
pattern had changed back to state subsidies, but more
through contracts purchasing specific services, usually
tying reimbursement to individual cases or services
rather than organizational funding. This has largely
continued to this day, but within the context of
supplementing the direct services of the government,
rather than in lieu of direct services and also within
the context of increased governmental oversight and
regulation of the voluntary sector's use of state
subsidies.
It is interesting to note that some elements of
the nonprofit sector were very vocal in the 1950's and
1960's in resisting governmental support and even in
politically opposing a role for government in what was
seen as their private domain (Reid, 1979:61). One of the


80
most common unofficial campaign slogans of community
chests and United Funds in the late 1950's and early
1960's was "give in order to prevent government from
developing social welfare programs" (Reid, 1979: 65).
It became obvious, however, that the private
nonprofit sector could not provide the range and coverage
of services needed in society.
Persons of good will, no matter how
committed to the concept of private
philanthropy, cannot overlook the apparent
impossibility of private funds financing total-
coverage services (Reid, 1979: 66) .
Accountability to State Governments
In addition to submitting its original
documentation to the state government where the
organization resides to get approval for its articles of
incorporation, all nonprofit organizations must file an
annual report with the State Attorney General. (Hadden
and French, 1987: 77) As was indicated earlier, the
federal IRS Form 990 suffices for both purposes in most
states. Since 1950, state governments have demonstrated
concern with the high cost of fundraising and instances
of deceptive solicitations by charities. Some states
have placed limits on the amount that could be spent on
fundraising. However in cases decided in 1980, 1984 and
1988 the U.S. Supreme court held that state regulation of
this sort violated constitutional rights of free speech


81
and equal protection. For example, North Carolina
required disclosure at the time of solicitation of the
cost of fundraisinq expressed as a percentage of total
funds raised. This was held to be unconstitutional in
1988 in the case Riley v. National Federation of the
Blind of North Carolina (Fremont-Smith, 1989:78-80).
In recent years states have acted to alleviate
the liability of charitable fiduciaries rather than
increasing their duties. This was done in response to
widespread fears regarding personal liability and
increases in the cost of liability insurance.
Although states differ in their pattern of
oversight and regulation of nonprofit
organizations, all have undertaken the task
since at least the early part of the 20th
century. The current situation in New York
State can be described as illustrative of a
relatively organized approach to gathering
information and exercising accountability at
the state level. (Fremont-Smith, 1989: 81).
New York State regulates tax-exempt organizations
in three ways: all must be granted their tax-exempt
status by the Department of Taxation and Finance; all
charities must register and file reports with the Office
of Charities Registration at the Department of State; and
a few are investigated or prosecuted by the Department of
Law. All three types of regulation are concerned with
representations these organizations make to the public
regarding their organizational purposes, tax status,
permission to solicit charitable contributions and ways


82
of accounting for those funds (NYS, Project 2000,
Rockefeller Institute, SUNY, 1988: 80).
In addition, many are further regulated (li-
censed, certified and inspected, for example) by any of a
long list of other agencies who rule on the acceptability
of programs, services, staffing and operating practices
of nonprofits who offer certain kinds of services to the
public. Examples are child care, hospitals, nursing
homes, community residences and shelters (NYS Project
2000, Rockefeller Institute, SUNY, 1988: 80).
The office of the State Comptroller is
responsible for a wide variety of transactions between
New York State and other organizations. Review, approval
and recording of contracts are among the most important
areas of activity. They would become involved with
nonprofit organizations under contract with New York
State, but only in terms of purpose, amount and duration
of individual contracts (NYS Project 2000, Rockefeller
Institute, SUNY, 1988: 82).
Maintenance of Tax Exempt Status
Normally the tax exempt status is maintained as
long as the organization does not materially change its
character, purposes or methods of operation and complies
with annual reporting requirements.


83
The reporting requirements involve annual
completion of Form 990 outlining receipts and
disbursements, items of gross income, names and
addresses of managers and top staff, lobbying activities,
total contributions and grants, and names and addresses
of contributors. After 1979, organizations also had to
identify expenses by functionprogram service,
management and fundraising. The sources of program
service revenue must be identified and restricted and
non-restricted income identified. In 1982 Form 990 was
revised again to make it usable for state regulatory
authorities. The statement of program services was
expanded (Hopkins, 1987: 643-7).
The same document, Form 990. is acceptable for
meeting the reporting requirements in 35 states and the
District of Columbia (Hadden and French, 1987: 23). If
an organization has more than $1000 of unrelated business
income, it must also file Form 990-T (Singh, 1987: 91).
The IRS documents are available to the public for
examination upon request in the "Freedom of Information
Reading Rooms of the IRS in D.C. and district offices
(Hopkins, 1987: 656).
The Revenue Act of 1987 expanded the information
required as part of Form 990 to cover all direct and
indirect transfers to and transactions and relationships
with tax exempt organizations other than 501(c)(3) (such


84
as lobbying and political groups). This is to prevent a
diversion of funds from the organization's exempt purpose
or a misallocation of revenues or expenses (Hopkins,
1989:127).
The Revenue Act of 1987 also requires public
inspection of annual information returns (Form 990) as
well as applications for recognition of tax exemption
(Forms 1023 and 1024).
IRS audit activity has increased in recent years
with the focus being on the continuation of the tax-
exempt status, susceptibility to a tax on unrelated
business income and the proper administration of the
organization's payroll (Hopkins, 1987: 685).
Accountability Through Standard Setting Bodies
Standards are useful, indeed necessary, because
they help focus sustained attention and
reasoned debate on the confounding issues that
arise. They both reflect and promote consensus
on appropriate behavior (Boris and Odendahl,
1990:23).
There are a number of organizations involved in
standard setting for nonprofits in regard to legal
issues, financial management, accounting, organizational
performance, fund-raising and program design and
development. Although clearly without the force of law,
such standards are often used by funders in deciding
which organization to support. For this reason they can


be considered part of the overall accountability
framework: even if ignored by some nonprofits.
Foundation Funding and Accountability
85
Foundations and benefactors are a significant
source of funding to nonprofit organizations and as such,
they are a vehicle for accountability. When nonprofits
apply to foundations for grants they normally complete an
application outlining the ways the funds will be used and
including relevant fiscal information on the
organization. Each foundation has its own way of
securing information from nonprofits about progress in
funded projects. There is, however, a more uniform way
basic evaluative information on nonprofits is secured by
corporate funders and foundations. This is the National
Charities Information Bureau (NCIB), a standard-setting
body utilized by foundations and others to evaluate
nonprofits against standards. The nine NCIB standards
cover areas related to board governance, organizational
purpose, programs and financing, details on fundraising
and financial support, and budgeting and reporting. Many
corporate funders also use the Philanthropic Advisory
Services of the Council of Better Business Bureaus. Both
sets of standards are outlined at the end of this
chapter.


86
Model Acts as Standards
The American Bar Association developed the Model
Nonprofit Corporation Act with a panel of experts in
1952. It was revised in 1964 and 1987. The 1987 revised
Act developed separate provisions for religious
organizations and clearly distinguished among three types
of nonprofits: public benefit organizations, mutual
benefit associations and religious organizations. The
Act tried to address standards regarding "gross
negligence," business judgment and accountability in
terms of reasonableness, honesty and good faith as
stewards of valued assets (Hadden and French, 1987: 31).
The Uniform Management of Institutional Funds Act
is a model law regulating the organization and management
of nonprofit activities conducive to supporting
charitable and public purposes. More than 30 states have
adopted this Act (Hadden and French, 1987: 21). It sets
the standards of "reasonable prudence" for boards of
directors of nonprofit organizations similar to those of
officers of business corporations. It allows boards of
directors to purchase investment and management services;
it authorizes the expenditures of earned appreciation so
long as the expenditure is reasonable and prudent and the
donor's expressed wishes prevail; and it encourages
directors flexibility in making the best use of resources


available to the organization (Hadden and French, 1987:
22).
87
The American Institute of Certified Public
Accountants (AICPA) issued guidelines in the 1970's and
1980's for nonprofit organizations in their 1979
publication Accounting Principles and Reporting Practices
for Certain NPO's. The Financial Accounting Standards
Board (FASB) developed a list of objectives for the
financial statements of nonprofits which include
reporting on service accomplishments and organizational
performance (Hadden and French, 1987: 78).
As Elizabeth Boris and Teresa Odendahl point out,
ethics and accountability are intertwined. (Boris and
Odendahl, 1990) This is particularly evident around
issues of public disclosure of information.
A policy of full disclosure of financial
and program information is not only an
accountability mechanism; the flow of
information permits ethical considerations to
be raised and discussed both internally and
externally (Boris and Odendahl, 1990:23).
Institutional Governance
Internal Agency Management
This is an area that does not lend itself to
clear parameters of accountability. Volumes have been
written on management, but competing theories of
management are also voluminous. There is no clear


88
textbook approach to sound agency management but there
are some generally accepted practices.
The role of the executive director has received
the most attention since it needs to be distinguished
from that of the agency's Board of Directors. The Board
hires and fires the executive director and he/she in turn
is expected to exercise or delegate that role for all
other staff. A sound approach to internal management
generally assumes a system of position descriptions,
competitive hiring practices, clear criteria for
recruitment and careful attention to supervision and
performance monitoring.
The presence of a long-term or strategic plan as
well as a continual process for needs assessment and
planning are characteristics of well-managed
organizations. Annual work plans with clear allocations
of responsibilities also are recommended.
A sound basis for raising funds, budgeting and
accounting and securing the organization's future with
the presence of modest endowments (NCIB recommends the
equivalent of two fiscal year's operating expenses in an
endowment) are also part of sound management.
The ability to do the "right things" rather than
simply to do things right is a more elusive concept. It
involves the decisions of the Board as well as the senior
staff and normally would be manifested in the process of


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