Written by Angela White, Ph.D.

 

Description

The Tax Reform Act of 1969 (TRA69) was a significant federal tax overhaul for nonprofit organizations.  The parts of TRA69 that relate to nonprofits sprang from a desire to hold them accountable for...

Written by Manal Issa

 

Definition

Sector failure refers to the “three-failure” theories: market failure, government failure and voluntary failure. It addresses the...

by Matt Osborne

 

Definition

Originally published as a series of essays in the Independent Journal, New York Packet, and The Daily Advertiser by Alexander Hamilton, John Jay, and James Madison under the nom de plume Publius, the...

Written by Jeremy Morse

 

Definition

Occupy Wall Street (OWS) is the name given to the 2011 nonviolent protest movement organized to address the perceived inequalities of the US financial system following the recession of 2007-2010. The invitation to...

Written by Elizabeth A. Eastin

 

Definition

The Association for Research on Nonprofit Organizations and Voluntary Action (ARNOVA) was founded by David Horton Smith in 1971 at Boston College.  ARNOVA is a registered 501(c)(3) organization and...

Written by Crystal Jones

 

Definition

GoFundMe is a for-profit organization that facilitates online donations to individuals and charities. The organization launched in 2010 and has raised over four billion dollars from more than forty million...

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