National Center for Charitable Statistics

Last updated
National Center for Charitable Statistics
AbbreviationNCCS
Founded1982;41 years ago (1982)
Legal statusProgram of the Urban Institute
Website nccs.urban.org

The National Center for Charitable Statistics (NCCS) is a clearing house for information about the nonprofit sector of the U.S. economy. The National Center for Charitable Statistics builds national, state, and regional databases and develops standards for reporting on the activities of all tax-exempt organizations.

Contents

Services

The National Center for Charitable Statistics collects data on charities in the U.S. and shares this data with the public. [1] [2]

The National Center for Charitable Statistics maintains a free online directory of charities, listed by mission and location. [3] [4]

When the Electronic Data Initiative for Nonprofits Coalition was formed in 2002, the National Center for Charitable Statistics advised the group in furtherance of the goal of integrated federal and state electronic reporting and dissemination of data on nonprofit organizations. [5]

GuideStar works with the National Center for Charitable Statistics to get each Form 990 filed by a nonprofit organization online and readily available to the public. [6] The National Center for Charitable Statistics buys scans of each organization's annual Form 990 on CDs from the Internal Revenue Service, and the scans are then posted online in order to help donors decide to which organizations they wish to give their donations. [6]

History

The National Center for Charitable Statistics was established on March 15, 1982, [7] as a research division of Independent Sector. Russy Sumariwalla was the first executive director of the National Center for Charitable Statistics. [8] Prior to its establishment, no one knew exactly how many nonprofit organizations existed and how nonprofit organizations were using their donations, and enacting laws and policies related to nonprofit organization was very difficult. [9]

The National Center for Charitable Statistics was transferred to the Center on Nonprofits and Philanthropy (CNP) at the Urban Institute on July 1, 1996. [10]

The National Center for Charitable Statistics, along with several other nonprofit organizations, was instrumental in creating the National Taxonomy of Exempt Entities classification system or NTEE Codes. The National Taxonomy of Exempt Entities classifies organizations into more than 100 different categories based on the mission and program activities of an organization. The Internal Revenue Service uses this system to classify newly registered tax-exempt organizations.

Related Research Articles

A nonprofit organization (NPO) or non-profit organization, also known as a non-business entity, or nonprofit institution, is a legal entity organized and operated for a collective, public or social benefit, in contrary with an entity that operates as a business aiming to generate a profit for its owners. A nonprofit is subject to the non-distribution constraint: any revenues that exceed expenses must be committed to the organization's purpose, not taken by private parties. An array of organizations are nonprofit, including some political organizations, schools, business associations, churches, social clubs, and consumer cooperatives. Nonprofit entities may seek approval from governments to be tax-exempt, and some may also qualify to receive tax-deductible contributions, but an entity may incorporate as a nonprofit entity without securing tax-exempt status.

<span class="mw-page-title-main">Donation</span> Gift given by physical or legal persons, typically for charitable purposes and/or to benefit a cause

A donation is a gift for charity, humanitarian aid, or to benefit a cause. A donation may take various forms, including money, alms, services, or goods such as clothing, toys, food, or vehicles. A donation may satisfy medical needs such as blood or organs for transplant.

<span class="mw-page-title-main">Tides Foundation</span> American public charity and fiscal sponsor

Tides Foundation is an American public charity and fiscal sponsor working to advance progressive causes and policy initiatives in areas such as the environment, health care, labor issues, immigrant rights, LGBTQ+ rights, women's rights and human rights. It was founded in San Francisco in 1976. Through donor advised funds, Tides distributes money from anonymous donors to other organizations, which are often politically progressive. It manages two centers in San Francisco and New York that offer collaborative spaces for social ventures and other nonprofits.

<span class="mw-page-title-main">Philanthropy Roundtable</span> Non-profit organization in the U.S.

The Philanthropy Roundtable is a nonprofit organization that advises conservative philanthropists.

<span class="mw-page-title-main">Fundraising</span> Process of gathering voluntary contributions of money or other resources

Fundraising or fund-raising is the process of seeking and gathering voluntary financial contributions by engaging individuals, businesses, charitable foundations, or governmental agencies. Although fundraising typically refers to efforts to gather money for non-profit organizations, it is sometimes used to refer to the identification and solicitation of investors or other sources of capital for for-profit enterprises.

<span class="mw-page-title-main">Charitable organization</span> Nonprofit organization with charitable purpose

A charitable organization or charity is an organization whose primary objectives are philanthropy and social well-being.

United States non-profit laws relate to taxation, the special problems of an organization which does not have profit as its primary motivation, and prevention of charitable fraud. Some non-profit organizations can broadly be described as "charities" — like the American Red Cross. Some are strictly for the private benefit of the members — like country clubs, or condominium associations. Others fall somewhere in between — like labor unions, chambers of commerce, or cooperative electric companies. Each presents unique legal issues.

A 501(c) organization is a nonprofit organization in the federal law of the United States according to Internal Revenue Code and is one of over 29 types of nonprofit organizations exempt from some federal income taxes. Sections 503 through 505 set out the requirements for obtaining such exemptions. Many states refer to Section 501(c) for definitions of organizations exempt from state taxation as well. 501(c) organizations can receive unlimited contributions from individuals, corporations, and unions.

<span class="mw-page-title-main">NatureServe</span> American non-profit organization

NatureServe, Inc. is a non-profit organization based in Arlington County, Virginia, US, that provides proprietary wildlife conservation-related data, tools, and services to private and government clients, partner organizations, and the public. NatureServe reports being "headquartered in Arlington, Virginia, with regional offices in four U.S. locations and in Canada." In calendar year 2011 they reported having 86 employees, 6 volunteers, and 15 independent officers.

<span class="mw-page-title-main">Charity Navigator</span> Charity assessment organization that evaluates charitable organizations in the U.S.

Charity Navigator is a charity assessment organization that evaluates hundreds of thousands of charitable organizations based in the United States, operating as a free 501(c)(3) organization. It provides insights into a nonprofit's financial stability, adherence to best practices for both accountability and transparency, and results reporting. It is the largest and most-utilized evaluator of charities in the United States. It does not accept any advertising or donations from the organizations it evaluates.

Laws regulating nonprofit organizations, nonprofit corporations, non-governmental organizations, and voluntary associations vary in different jurisdictions. They all play a critical role in addressing social, economic, and environmental issues. These organizations operate under specific legal frameworks that are regulated by the respective jurisdictions in which they operate.

A 501(c)(3) organization is a United States corporation, trust, unincorporated association or other type of organization exempt from federal income tax under section 501(c)(3) of Title 26 of the United States Code. It is one of the 29 types of 501(c) nonprofit organizations in the US.

<span class="mw-page-title-main">Private foundation</span> Type of charitable organization

A private foundation is a tax-exempt organization that does not rely on broad public support and generally claims to serve humanitarian purposes.

<span class="mw-page-title-main">Form 990</span> United States Internal Revenue Service form

Form 990 is a United States Internal Revenue Service (IRS) form that provides the public with financial information about a nonprofit organization. It is also used by government agencies to prevent organizations from abusing their tax-exempt status. Certain nonprofits have more comprehensive reporting requirements, such as hospitals and other healthcare organizations.

The National Taxonomy of Exempt Entities (NTEE) is a used by the Internal Revenue Service (IRS) and NCCS to classify U.S. tax-exempt organizations. A specialist from the IRS assigns an NTEE code to each organization exempt under I.R.C. § 501(a) as part of the process of closing a case when the organization is recognized as tax-exempt. For more information and more detailed definitions of these codes developed by the National Center for Charitable Statistics (NCCS), visit the Urban Institute. The NTEE classification system was developed by the National Center for Charitable Statistics. The IRS classifies nonprofit organizations using this system.

Candid is an information service specializing in reporting on U.S. nonprofit companies. In 2016, its database provided information on 2.5 million organizations. It is the product of the February 2019 merger of GuideStar with Foundation Center.

Aplos Software is a privately held company that specializes in software as a service for nonprofit organizations. Their primary focus is simple software to manage the essential nonprofit tasks of fund accounting, nonprofit tax preparation and donor management for small, mid-sized, and large non-profit organizations.

Form 1023 is a United States IRS tax form, also known as the Application for Recognition of Exemption Under 501(c)(3) of the Internal Revenue Code. It is filed by nonprofits to get exemption status. On January 31, 2020, the IRS abandoned the paper format of the form 1023. Those who used the paper version were given 90 days grace period and that ended on April 30, 2020. Going forward, every application has to be filed online through Pay.gov portal.

Charity assessment is the process of analysis of the goodness of a non-profit organization in financial terms. Historically, charity evaluators have focused on the question of how much of contributed funds are used for the purpose(s) claimed by the charity, while more recently some evaluators have placed an emphasis on the cost effectiveness of charities.

Charities Directorate of Canada is part of the Federal Ministry of National Revenue, and is responsible for reviewing the applications for charity registration, and auditing and maintaining accountability through education and responsible enforcement. They work to count and monitor the registered charities operating in Canada in the fairest way possible. As of December 2014, there were 86,193 charities registered in the directorate. The Directorate is located in Ottawa, in the Canadian Revenue Agency offices.

References

  1. "How you can properly donate to online charities". Arizona Republic (Phoenix, Arizona). November 18, 2017. p. Z319.
  2. "Match your values with charity giving". The Desert Sun (Palm Springs, California). December 2, 2012. p. 1.
  3. Ward, Lisa (November 10, 2018). "How to Determine If a Charity Is Effective". The Wall Street Journal.
  4. "Look before leaping to give to charities". Des Moines Register (Des Moines, Iowa). October 26, 2014. p. 4.
  5. "Coalition of Nonprofits Formed to Support Electronic Filing of Form 990; IRS Announces Request for Comments". U.S. Newswire. March 20, 2002. p. 1.
  6. 1 2 White, Suzanne (October 21, 199). "Nonprofit Data All in One Place – And Free, Too". Daily Press (Newport News, Virginia). p. A12.
  7. Manuel, Diane Casselberry (March 30, 1982). "Communities respond to call for new volunteers". The Christian Science Monitor.
  8. Teltsch, Kathleen (March 14, 1983). "'82 Gifts to Charity a Record, But Rate of Increase Slowed". The New York Times. p. A1.
  9. Slade, Margot; Biddle, Wayne (March 20, 1983). "The Foggy Realm of Philanthropy". The New York Times. p. A9.
  10. "Charity Statistics Center Moves". PR News. June 17, 1996.