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Strategic Leadership and Management in
Nonprofit Organizations
i   j
Strategic Leadership and

Management in Nonprofit
Organizations
Theory and Practice
Second edition
Martha Golensky
Grand Valley State University
Mark A. Hager
Arizona State University
i   j
1
1
Oxford University Press is a department of the University of Oxford. It furthers
the University’s objective of excellence in research, scholarship, and education
by publishing worldwide. Oxford is a registered trade mark of Oxford University
Press in the UK and certain other countries.
Published in the United States of America by Oxford University Press

198 Madison Avenue, New York, NY 10016, United States of America.
© Oxford University Press 2020
First Edition published in 2011

Second Edition published in 2020
All rights reserved. No part of this publication may be reproduced, stored in

a retrieval system, or transmitted, in any form or by any means, without the
prior permission in writing of Oxford University Press, or as expressly permitted
by law, by license, or under terms agreed with the appropriate reproduction
rights organization. Inquiries concerning reproduction outside the scope of the
above should be sent to the Rights Department, Oxford University Press, at the
address above.
You must not circulate this work in any other form

and you must impose this same condition on any acquirer.
Library of Congress Cataloging-in-Publication Data

Names: Golensky, Martha, author. | Hager, Mark A., author.
Title: Strategic leadership and management in nonprofit organizations:
theory and practice / Martha Golensky, Grand Valley State University,
Mark A. Hager, Arizona State University.
Description: Second Edition. | New York : Oxford University Press, 2019. |
Revised edition of Strategic leadership and management in nonprofit organizations, c2011.
Identifiers: LCCN 2019032301 (print) | LCCN 2019032302 (ebook) |
ISBN 9780190097844 (paperback) | ISBN 9780190097868 (epub) |
ISBN 9780190097851 (updf)
Subjects: LCSH: Nonprofit organizations—Management. |
Nonprofit organizations. | Strategic planning.
Classification: LCC HD62.6 .G64 2019 (print) | LCC HD62.6 (ebook) |
DDC 658.4/092—dc23
LC record available at https://lccn.loc.gov/2019032301
LC ebook record available at https://lccn.loc.gov/2019032302
9 8 7 6 5 4 3 2 1
Printed by Marquis, Canada

i
Contents
Preface ix
Acknowledgments xiii
Instructor Resources xv
Section 1 | Understanding the Nonprofit Sector

Key Themes 2
1. Definition of a Nonprofit Organization 3

What’s in a Name? 3
Turning a Negative into a Positive 5
Final Thoughts, Questions to Consider, and Selected Readings 11
References 12
2. Historical Moments in the U.S. Nonprofit Sector 13

Tracing the Evolution of the U.S. Nonprofit Sector 14
The Human Services Subsector 21
References 26
3. Political and Economic Considerations 28

Theories of Change 29
The Example of Managed Care 30
The Ties That Bind 32
The Permeability of Sector Boundaries 35
References 45
Section 2 | Leading in Turbulent Times

Key Themes 48
Conflicting Agendas for the Future of a Youth Agency, Part 1 48
v
vi i Contents
4. The Nature of Leadership 53
The Meaning of Leadership 54
A Shared Leadership Model 60
The Board–Executive Relationship 63
References 74
5. The Practice of Leadership 77

Organizational Culture 78
Leadership Versus Management 82
Transformational and Transactional Leaders 82
Performing Multiple Roles 85
References 94
6. Decision-Making 96
Decision-Making Strategies 97
Practical Considerations 101
Six Thinking Hats 108
References 113
7. Organizational Change 115

The Ubiquity of Change 116
Managing Change 122
Strategies for Change 129
References 137
Section 3 | Securing Material Resources

Key Themes 142
8. Strategic Planning 147

Strategic Planning Models 156
References 165
Appendix 8A: Report of the Youth Services Network (YSN) Strategic Planning
Committee (Excerpts) 167
9. Program Development 171

Project Development 172
Program Planning 174
Contents j vii
Program Monitoring 181
Program Evaluation 186
References 193
10. Resource Generation 195

Basic Principles of Resource Generation 196
Philanthropic Fundraising 201
Government Support 209
Commercial Ventures 211
References 216
Appendix 10A: Glossary of Selected Resource Generation Terms 218
Appendix 10B: Sample Proposal Letter 219
11. Financial Performance Indicators 221

Fiscal Fundamentals 222
The “New” Cutback Management 233
Performance and Effectiveness 237
References 240
12. Technology and Communication 242

The Basics of Effective Communication 243
Technology and Internal Communication 245
Technology and External Communication 252
References 260
Section 4 | Maximizing Human Resources

Key Themes 264
Presentation of the Strategic Plan 266
13. Leadership by Example 269

Basic Ethical Principles 270
Providing Ethical and Moral Leadership 273
Risk Management 278
References 286
14. Human Resources Management 289

Promoting Job Satisfaction and Commitment 290
Practical Considerations in Human Resource Management 293
Addressing Diversity in the Workplace 308
References 313
viii i Contents
15. The Nonprofit Governing Board 315
An Overview of Effective Governance 316
References 334
16. Volunteer Administration 336

An Overview of Volunteerism 337
Elements of Effective Volunteer Management 343
References 356
About the Authors 359

Index 361
Preface
i
Welcome to the second edition of Strategic Leadership and Management in Nonprofit
Organizations! The first edition was written wholly by Martha Golensky, a culmination
of knowledge and experience she gained through fifteen years as a nonprofit executive
and twelve years as a full-time university professor, teaching nonprofit management
courses, conducting research on leadership and decision-making, and providing con-
sultation to local organizations on management issues. In the second edition, Golensky
is joined by Mark Hager, who directs the master’s degree in nonprofit leadership and
management at Arizona State University. Fans of the first edition will be glad to know
that this revised edition maintains the bones and content of the original edition.
So what’s new? Many of the classic references that have had so much influence on
the field are still here, but we have updated each chapter with new thinking and re-
search from the past decade. When statistics are used to provide context for a par-
ticular topic, we have updated those. In some chapters, Hager has added more flavor
that reflects his expertise—for example, you will find expansions in the chapter on
volunteer administration, a topic on which Hager has written extensively. Perhaps the
biggest change is in our references to technology, which has influenced the nonprofit
workplace in every way over the past decade. When the first edition of this book was
written, social media and smartphones had not been invented yet. Now, they are fun-
damental parts of our lives, and nonprofits make use of them every day to interact
with their stakeholders. So, the second edition of Strategic Leadership and Management
in Nonprofit Organizations melds classic research with new thinking on how best to run
nonprofits.
ix
xi Preface
Although the book incorporates the work of many scholars in the field of nonprofit
and philanthropic studies, it is fundamentally practical in its orientation. It takes as
its departure point the smorgasbord of challenges facing real-life decision makers in
today’s world—challenges around service delivery, staff performance, financial sta-
bility, interaction with a board of directors, strategic planning, program effectiveness,
volunteer engagement, and uses of technology.
The principal audience for the book is students of the nonprofit sector. This includes
professionals who are about to or have recently entered the workplace as interns,
employees, or volunteers, in direct practice or a supervisory role. Our goal is to help
you understand how nonprofit organizations function and to increase your apprecia-
tion of the conflicting demands on the board and top management team. More expe-
rienced staff, especially those engaged in the daunting task of effecting organizational
change, may also find the book a useful resource. Workers at all levels must have both
technical competency and the ability to navigate skillfully through the intricacies of
the work culture.
A distinctive feature of the book is the use of an extended case study to illustrate
different leadership and management issues. The case, which Golensky wrote to use in
the classroom, is based on the experience of a real human service organization. Unlike
most case studies, this one tells the organizational story from two viewpoints: the ex-
ecutive director and the board president. These two important leaders disagree on
the best strategy for the agency’s future. Thus, the case mimics real life, where critical
decisions are seldom simple. By addressing a range of significant organizational issues
as seen through the eyes of the key decision makers, the case featured in this book
should stimulate both personal reflection and lively discussion about basic concepts,
processes, and their consequences.
In addition to the case study, the book includes many examples of the issues non-
profit leaders and senior managers face. Some are relatively new concerns, such as
how to incorporate individuals who wish to volunteer only now and then, or episodic
volunteers. Some have a long tradition, like promoting the effectiveness of the board
of directors. Although many of the examples in the book are drawn from the human
services, they depict situations common to a variety of nonprofit organizations.
Organization
The book is organized into four sections. The introduction to each section summarizes
the contents and lists key themes. Portions of the case study, addressing many of these
same themes, appear in the introductions for sections 2, 3, and 4. The last part of
the case, containing the resolution of the conflict between the two main characters,
appears only in the accompanying teacher’s manual, so readers can reach their own
conclusions about the issues in the case. Each chapter ends with discussion questions
and recommended reading.
Preface j xi
Section 1 provides the context for the rest of the book. Here the focus is on the char-
acteristics of a nonprofit organization, with an explanation of the specific attributes
of both charitable and member-serving nonprofits. We also consider the historical de-
velopment of the nonprofit sector as a whole and of the human services subsector in
particular. This section also features a review of the political and economic climate in
which nonprofits must operate.
In section 2, the concept of leadership is examined from several perspectives,
starting with general theories of leadership and the particular structure of leader-
ship in a nonprofit. Next, the multiple roles of the nonprofit professional leader are
delineated, to recognize that the same person may serve as manager and adminis-
trator, motivated by different priorities when functioning in each capacity. Ethical is-
sues are also considered. The last two chapters in this section are concerned with the
theoretical and practical aspects of decision-making and the relationship between or-
ganizational culture and organizational change, a critical element of present-day lead-
ership and management in nonprofits.
Sections 3 and 4 address the specific skills of the nonprofit leader involved in
securing material resources and managing human resources, respectively. In section
3, strategic planning, program planning and evaluation, resource generation, organi-
zational performance indicators, and technology and communication are the areas of
emphasis.
Section 4 includes chapters dealing with leadership to create and protect a culture
of integrity, human resource management, and the practical aspects of board govern-
ance. We end with a focus on the role of volunteers and the need for organizations to
provide good experiences if they want volunteers to keep coming back.
A teacher’s manual has been prepared to accompany the text. It contains suggestions
on ways to present the information covered in each of the book’s chapters as well as
exercises and assignments suitable for applying what has been learned to everyday
practice. With a few exceptions, this is original material that Golensky developed over
the years and tested thoroughly in the classroom, with a few additions from Hager.
Also included is Golensky’s version of a management audit, which might be an effec-
tive final course project.
Acknowledgments
i
Thank you to Martha Golensky for inviting me to contribute to the second edition
of this great textbook. This work is hers, and I am humbled to be part of it. Thank you
to Kathy Renfro for her research assistance as we worked through the updates and
revisions. Martha Golensky wishes to thank again all of the people who contributed to
the first edition of this book.
Mark Hager
xiii
Instructor Resources
i
The Oxford University Press Ancillary Resource Center (ARC) houses an
Instructor’s Manual with teaching tips, exercises, and worksheets. To access these
materials, please visit www.oup.com/he/golensky2e.
xv
Section 1
Understanding the Nonprofit Sector
i 
The first part of this book aims to introduce readers to the nonprofit sector in
the United States, although some of the material may be applicable to nonprofits
in other countries as well. The intent is to establish the context for the rest of
the book by providing useful definitions and background information about the
sector, and especially health and human services.
Chapter 1 identifies the different types of nonprofit organizations, including
those classified as public charities under section 501(c)(3) of the Internal Revenue
Code since those are the ones we give the most attention to in this book. The
chapter also notes the part of the nonprofit sector that serves members rather
than clients, including mutual benefit organizations.
Chapter 2 offers an overview of the historical development of nonprofits in the
United States. It also provides specific background information on human service
organizations (HSOs) for several reasons: They represent the largest and most di-
verse subgroup of charitable nonprofits, they are arguably the nonprofits most
recognized by the general public, and the case study that is used throughout the
book deals with situations occurring in an HSO.
Chapter 3 explores the external political and economic climate in which
nonprofits must operate and the ramifications of this environment on internal
decision-making by top leaders. It also explores the interrelationships among the
three sectors of society.
2i Understanding the Nonprofit Sector
Key Themes
Chapters 1 to 3 address these topics and concerns:

• The distinguishing characteristics of a nonprofit organization: What makes a
nonprofit a nonprofit, and why does it matter?
• The role of nonprofits in American society from colonial days to the present: What
historical circumstances must be considered to understand the contemporary
nonprofit sector?
• The evolution of the human services subsector: What sets an HSO apart from
other types of nonprofits?
• The impact of the external political-economic climate on internal operations and
strategic decision-making: Why is political economy theory so applicable to non-
profit organizations today?
• The dynamic relationship between nonprofits and government: What are the
driving forces that have shaped their interactions over time?
• The multifaceted dimensions of the relationship between nonprofits and the
business sector: Is commercialization of the nonprofit sector a positive or nega-

tive development?
1
Definition of a Nonprofit Organization
i 
Harvard College, founded in 1636, holds the distinction of being the first char-
itable corporation founded in the American colonies, although it lacked many of the
characteristics now associated with such organizations. By the middle of the eight-
eenth century, a variety of voluntary entities had been formed, but only since the
latter part of the twentieth century have nonprofits begun to occupy a place of major
importance in American society. Today, nearly 1.6 million nonprofits contribute their
richness to our culture. Most of those are very small, but a few are large, well-known,
and influential. This chapter establishes the parameters of the nonprofit world, with
attention to organizations qualifying as public charities as well as those primarily
serving their own members.
What’s in a Name?
Generally speaking, we can identify three major sectors of society: government, also
known as the public sector; business, often called the corporate sector; and voluntary or-
ganizations, usually referred to as the nonprofit sector. If the average person were asked
to describe the purpose of the first two of these, he or she would most likely respond
that governments exist to protect and promote the interests of the general public, and
businesses exist to turn a profit (O’Neill, 2002).
However, this little exercise is not so simple when we turn to nonprofits, which
come in many shapes and sizes. If that same average citizen were asked for examples
3
of nonprofits, the expected response might be the American Red Cross, the YMCA, or
the Girl Scouts—large organizations with high visibility. A savvier individual might be
able to identify the homeless shelter, a health clinic, a soup kitchen, and so on—locally
familiar names recognized for their good works and service to the community. Yet this
ignores the many nonprofits that have a narrower purpose of benefiting only their
members. We can divide the nonprofit sector into two very broad categories: public-
serving and member-serving organizations. The National Taxonomy of Exempt Entities,
a project of the Urban Institute’s National Center for Charitable Statistics, is a well-
recognized classification system that provides detailed information on the scope of
the nonprofit sector. Table 1.1 presents an overview of the organizational categories.
Because of the difficulty in pinpointing the mission of a nonprofit, over the years,
observers have used a variety of terms to capture this sector, such as not-for-profit, vol-
untary, philanthropic, and even third (Grobman, 2015; O’Neill, 2002; Wolf, 2012). Outside
of the United States, the term nongovernmental organization (NGO) is frequently used.
In 1980, a national organization based in Washington, D.C., called Independent Sector,
was launched to act as a kind of common space for the diverse institutions making up
the nonprofit world to share their concerns and plan joint action.
According to Hall (2006), the distinguishing feature of American NGOs—what
makes them so important in the grand scheme of things—is their institutional cul-
ture developed over time, which incorporates values, resources, organizational
technologies, legal infrastructure, and styles of leadership. Nonprofits, by their very
nature, perform certain basic roles in society that other institutions cannot. For ex-
ample, they are often the first to react to a growing societal problem. Without the
constraints imposed on both the public and corporate sectors, voluntary organizations
are freer to experiment with innovative ideas and processes. Once these innovative
approaches have been developed and proven effective in addressing the problem, gov-
ernment and even business may then step in to support and expand on this work.
The AIDS crisis is a case in point. At the same time, nonprofits, such as museums
and historical societies, preserve our traditions. Nonprofits also reflect the diversity
Table 1.1. Overview of the Nonprofit Sector, 2018
Types of Organizations Number of Organizations Percentage of All

Organizations
501(c)(3) public charities 1,212,318 71.9
501(c)(3) private foundations 113,634 6.7
Other nonprofits 359,537 21.3
All nonprofits 1,685,489 100.0
Source: IRS Exempt Organizations Business Master File retrieved from https://www.irs.gov/charities-non-
profits/exempt-organizations-business-master-file-extract-eo-bmf; data current for December 10, 2018.
Note: The figures exclude 3,574 foreign organizations with U.S. tax-exempt status.
Definition of a Nonprofit Organization j5
of American society by supporting minority and local interests as well as a broad range
of political views. Some nonprofits function as watchdogs, monitoring and overseeing
both government and the marketplace. Others fulfill less weighty but no less impor-
tant social and recreational needs (O’Neill, 2002). And these are but a few examples of
the richness of the nonprofit sector.
Turning a Negative into a Positive
The most accurate way to describe a nonprofit may be to note what it isn’t, that it is
not a part of government and is not primarily driven by profit, but this seems to beg
the question of a full definition. One way to address the matter is from a legal perspec-
tive. A nonprofit is created essentially as a matter of state law, although a few have
been chartered as a result of federal legislation. The first decision in the process is to
determine the type of organization, with most contemporary nonprofits choosing to
become a corporation (Hopkins, 2013). The next step is to develop the articles of in-
corporation, a document that establishes the organization’s purpose as well as its goals
and objectives and is signed by those responsible for forming the nonprofit, known as
the incorporators. Once this document has been filed and approved by the designated
state agency, technically the incorporators have fulfilled their duty. However, many
elect to take on different roles on behalf of the organization, including fundraising,
recruiting staff, and even purchasing property.
Part of the necessary legal structure for a nonprofit is a voluntary board of directors
who accept responsibility that the organization will carry out its defined mission and
will use its funds solely to achieve that end. The board is selected at the first formal
organizational meeting, which the incorporators are expected to attend. Commonly,
some or all incorporators are elected as members of the initial board. Moreover, an
organization may decide to have members, who are granted legal power to vote on the
affairs of the corporation, as a mechanism to ensure that the board does not have sole
authority to govern.
A second key document, the bylaws, sets forth rules for how the organization will
be operated, including details on the composition and responsibilities of the board
and its officers, the committee structure, the fiscal year, when and how meetings will
be conducted, protections against losses or damages, a provision for amending the
bylaws, and other procedural matters as warranted. These bylaws should be formally
adopted at an organizational meeting and this action noted in the minutes, the offi-
cial record of all that transpired. In addition, the minutes should reflect the election
of directors and officers, a decision on the use of one or more financial institutions,
and authorization given to someone to seek federal tax exemption and take any other
actions required by law (Hopkins, 2013; Grobman, 2015).
As just noted, once incorporated, an important action for most nonprofits is to ac-
quire tax-exempt status under §501(c) of the Internal Revenue Code by completing
Form 1023 for public charities and Form 1024 for other types of nonprofits, both
of which can be downloaded from the Internal Revenue Service (IRS) website or
completed online. Many nonprofits that receive this special qualification will also be
exempt from certain state taxes, such as income, sales, use, and real property.
Public Charities
Of the total number of nonprofits, public charities constitute the lion’s share,
representing over 70 percent of the nonprofits currently operating in the United
States. The National Center for Charitable Statistics (McKeever, 2018) values the
2015 total revenue for public charities at $1.98 trillion and total assets at $3.67 tril-
lion. Within this group, some organizations are classified as sectarian or faith-based,
meaning they operate under the auspices of or with the financial backing of a specific
religious denomination. The largest subsectors by number of organizations are those
set up for religious or spiritual purposes, educational institutions, arts and culture
groups, and those providing human services.
To be considered a public charity, an organization must meet the requirements set
forth in §501(c)(3) of the IRS code. Before applying for exempt status, the organization
needs to obtain an employer identification number (EIN), even if the organization has
no employees. As part of the submission process, the organization must attach copies
of its articles of incorporation, showing certification of filing by the appropriate state
office, and its bylaws, if they have already been adopted. Obtaining IRS recognition of
501(c)(3) exempt status conveys a certain level of legitimacy. It also brings many con-
crete benefits. Besides the most obvious one, exemption from virtually all federal and
many state taxes, public charities are eligible to receive tax-deductible contributions
from both individuals and institutional funders such as foundations and United Way,
thus providing a great incentive to prospective donors.
The burden of proof is on the organization to demonstrate it meets the code’s
requirements for recognition of exemption. Except for churches and most public
charities with annual gross receipts under $5,000, organizations that wish to be
considered under §501(c)(3) must apply for recognition of this status, generally within
twenty-seven months from the date of formation. Exempt purposes include char-
itable, religious, educational, scientific, literary, testing for public safety, fostering
national or international amateur sports competition, and preventing cruelty to chil-
dren and animals. The term charitable is used in its generally accepted legal sense and
includes relief for poor, distressed, or underprivileged people; advancement of reli-
gion; advancement of education or science; erecting or maintaining public buildings,
monuments, or works; lessening the burdens of government; lessening neighborhood
tensions; eliminating prejudice or discrimination; defending human and civil rights
secured by law; and combating community deterioration and juvenile delinquency
(IRS, nd).
Strangely enough, although this language is quite inclusive, as O’Neill (2002)
notes, it fails to specify healthcare, which accounts for a substantial amount of the
expenditures and staff of the whole nonprofit sector. This does not mean that health
care organizations cannot be nonprofit; rather, it means the IRS has adjusted its
definitions for inclusion over time. Now, beyond establishing its charitable purpose,
the organization must satisfy two conditions. First, it must affirm that “none of its
earnings . . . inure to any private shareholder or individual” (IRS, 2016). In other words,
any monies that a charitable nonprofit realizes must be used to support its mission.
This does not mean a public charity cannot suitably compensate its employees, com-
mensurate with salaries in other organizations within its field and in accordance with
community standards. Another misconception is that these organizations cannot turn
a profit. In truth, a well-run organization should aspire to end the fiscal year with
revenues in excess of expenses, which can then be applied to enhance programs and
services.
The second defining condition is that public charities may not participate in par-
tisan political activities, which usually means the support or opposition to specific
candidates for public office. Religious leaders who voice support or opposition to
candidates from their pulpits are the ones who most regularly run afoul of this re-
striction. However, within broad limits, nonprofits may lobby on behalf of particular
issues. Indeed, championing policy change is a vital part of the nonprofit sector and
is central to the missions of many nonprofit organizations. This is perhaps one of
the most misunderstood dimensions of the nonprofit sector. Even people who have
worked their whole careers in the nonprofit sector may say that nonprofits cannot
lobby for specific legislation or policies, but that is not true. Lobbying includes com-
munication with the general public that expresses a view about specific legislation
(grassroots lobbying) as well as communication with legislators that expresses a per-
spective on specific legislation (direct lobbying). The IRS offers broad guidelines for
the involvement of nonprofits in lobbying activities. So long as lobbying is not sub-
stantial in relation to the other activities of the organization, nonprofits can and do
work to introduce and change laws. The operative word here is substantial, which is
determined by the level of human and material resources dedicated to such endeavors.
Public charities may attempt to educate the public on issues of public policy by holding
meetings and by preparing and distributing materials that lay out the facts of the
matter. They may also engage in voter-education programs, including the publication
of voter guides and the holding of public forums, as long as this is done in a nonpar-
tisan way; encourage voter registration; and conduct get-out-the-vote drives, again
without favoring one candidate or party over another. Yet many nonprofits continue
to refrain from any lobbying, either due to the erroneous belief that it is illegal or
out of a concern for potentially negative public and constituent perceptions of their
actions. When in doubt about the appropriateness of such activities, it may be advis-
able to seek legal counsel.
Once the IRS determines an organization qualifies for exemption under §501(c)
(3), one final hurdle must be jumped. Under the federal tax law, charitable organ-
izations must demonstrate that they are not private foundations (and thereby
subject to less regulation and excise taxation) by meeting one or more of these
requirements:
• [they] are churches, hospitals, qualified medical research organizations

affiliated with hospitals, schools, colleges, and universities;
• have an active program of fundraising and receive contributions from a variety
of sources, including the general public, governmental agencies, corporations,
private foundations, or other public charities;
• receive income from the conduct of activities in furtherance of the
organization’s exempt purposes; or
• actively function in a supporting relationship to one or more existing public
charities. (IRS, 2016)
If the application process is successful, the organization will receive a determina-

tion letter from the IRS, classifying the entity as a public charity. This is the “gold
ring” that most nonprofits try to grab, since it affords important benefits in both
exemption from paying income taxes and in offering donors the opportunity to de-
duct their contributions from their personal income taxes. Annually, the organiza-
tion must file an information return with the IRS, called Form 990. Nonprofits with
gross receipts under $200,000 and with assets less than $500,000 may use the much
shorter Form 990-EZ, and those with gross receipts under $50,000 may use the very,
very short electronic Form 990-N (e-Postcard). For the Form 990 and 990-EZ, all of
the financial support received during the year is listed as well as all disbursements,
categorized by function as program services, management and general, or fund-
raising (IRS, 2019). See www.guidestar.org (now part of www.candid.org) for further
information.
Member-Serving Organizations
Although some observers may question whether public charities really deserve the
“public” label because, unlike government agencies, they do not necessarily serve
everyone who might be eligible for their services (Moulton & Eckerd, 2016). Those
nonprofits set up as member-serving make no such claims about equity, proudly
identifying their respective constituencies, who frequently pay dues to receive
programs and services. Another way to categorize these organizations is to say they
are “of mutual benefit,” a legal term used in many states. As shown in Table 1.1, the IRS
has recognized around 360,000 mutual benefit organizations, which take many forms
and directions; some of the more prominent types are discussed in the following text.
McKeever (2018) estimates 2015 revenue for mutual benefit organizations at $460 bil-
lion and total assets around $2.12 trillion.
These member-serving organizations have been divided into more than thirty
sections by the IRS. These are sometimes called the “c-others,” to differentiate them
from the public charities exempt under §501(c)(3). Some categories have just a handful
of eligible organizations, such as the three nonprofits classified as trusts for prepaid
group legal services under §501(c)(20), while the largest group is the “social welfare
organizations,” exempt under §501(c)(4), which had around 80,000 member groups at
the end of 2018. Other sizable sections include fraternal societies, with around 58,000,
some of which are categorized under §501(c)(8) and others under §501(c)(10); business
leagues, chambers of commerce, and boards of trade, with over 62,000 under §501(c)
(6); social and recreational clubs, with nearly 49,000 under §501(c)(7); labor and ag-
ricultural organizations, with almost 46,000 under §501(c)(5); and veterans’ organi-
zations, with over 28,000 under §501(c)(19). Collectively, these sections account for
around 93 percent of all mutual benefit organizations. Financial support for these or-
ganizations may come from member dues, contributions by individuals and groups,
fees for service, and fundraising activities, such as benefits, walk-a-thons, direct mail
campaigns, and so on.
Although many of the same requirements for exemption apply to both public
charities and member-serving nonprofits, many categories of the c-others have special
provisions, cobbled together through decades of revisions to the tax code. One of the
main distinguishing features between the two broad types of nonprofits is that, with
a few exceptions, individual and corporate contributions to mutual benefit organiza-
tions are not tax deductible. The rationale is that mutual benefit organizations do not
serve the needs of the general society, at least not by direct intent, but with some of
these categories, this distinction can seem a bit contrived (O’Neill, 2002). However,
when it comes to organizations that clearly cater to member groups, such as fraternal
groups or political parties, the difference in purpose is very clear.
According to the IRS (2019), to receive tax exemption under §501(c)(4) as a social
welfare organization, the stated intent must be “to further the common good and ge-
neral welfare of the people of the community, such as by bringing about civic better-
ment and social improvements.” These groups may seek legislation directly pertinent
to their programs, and so engaging in lobbying as the primary activity will not affect
their exempt status. Indeed, many nonprofits seek their exemption under §501(c)(4)
purely to avoid the limitations on lobbying that can restrict the activities of organ-
izations exempt under §501(c)(3). Like public charities, social welfare organizations
cannot directly or indirectly participate in a political campaign for or in opposition to
a specific candidate for public office. Depending on the extent of the lobbying, social
welfare organizations may need to notify members of the percentage of dues applied
to these activities or to pay a special proxy tax to the government.
To qualify for exemption as a fraternal society, the organization must have a pur-
pose derived from a common tie or the pursuit of a common goal and engage in a wide
range of fraternal activities. Many operate under the lodge system, which requires a
parent organization and a subordinate, often called a lodge or branch, which is char-
tered by the parent and mainly self-governing. An organization falling under §501(c)
(8) is designated as a beneficiary society, order, or association; one of the requirements
is to provide for the payment of life, sick, accident, and other benefits for its members
or their dependents. These organizations are sometimes therefore called “fraternal
10 i Understanding the Nonprofit Sector
beneficiary societies.” In contrast, an organization considered a domestic fraternal so-
ciety, order, or association, under §501(c)(10), does not provide for the payment of such
benefits to its members, although it can arrange coverage with insurance companies
without affecting its exempt status.
Organizations exempt under §501(c)(6) include business leagues, chambers of com-
merce, real estate boards, and boards of trade. The National Football League operated
for many years under §501(c)(6), but abandoned its tax-exempt status in 2015 amid
public pressure. According to the IRS, the definition of this kind of nonprofit is “an
association of persons having some common business interest, the purpose of which
is to promote such common interest and not to engage in a regular business . . . for
profit.” Trade and professional associations qualify as business leagues under this def-
inition. Activities must be carried on furthering the interests of an entire industry or
all elements of an industry within a given geographic area, but not to benefit any indi-
vidual. Even though chambers of commerce and boards of trade fall into this category,
they differ in that their purpose is to promote the common economic interests of all
commercial enterprises in a particular community or trade.
A social club, to be exempt under §501(c)(7), must be organized for pleasure, rec-
reation, and other similar purposes and direct its activities to these ends. This cat-
egory carries strict prohibitions against discrimination toward any person based on
race, color, or religion, with the exception of a club that “in good faith” is set up to
promote the teachings of a specific religion and, accordingly, restricts its membership
to those within that faith. The IRS states that “an essential earmark of an exempt
club is personal contact, commingling, and face-to-face fellowship” among members.
Membership must also be limited and facilities generally used only for members, their
dependents, and guests. A club will usually be supported by dues, membership fees,
and assessments, but it may receive up to 35 percent of its gross receipts from sources
outside of its membership, with certain limitations.
For labor and agricultural organizations, §501(c)(5) of the Internal Revenue Code
reiterates the basic inurement principle prohibiting the use of net earnings to ben-
efit members. More important, its objectives “must be the betterment of conditions
of those engaged in the pursuit of labor, agriculture, and horticulture” as well as to
improve the quality of their products and develop greater efficiency in these three
identified areas. Like social welfare organizations, these groups commonly engage
in lobbying to promote legislation germane to their basic programs, but members
may need to be informed about the percentage of dues used for lobbying purposes.
Alternatively, the organization might be required to pay a proxy tax to the govern-
ment. In addition, engaging in certain political activities is permitted as long as this
does not extend to overt support for or opposition to an individual running for public
office.
For exemption under §501(c)(19), the organization must serve the interests of vet-
erans directly or through a trust or foundation. At least 75 percent of its members must
Definition of a Nonprofit Organization j 11
be past or present members of the U.S. Armed Forces (USAF), and at least 97.5 percent
must be present or former members of the USAF, cadets in one of the armed services
academies or an ROTC program, or “spouses, widows, widowers, ancestors, or lineal
descendants” of those referred to in the previous two provisions. Many of the allow-
able purposes for these organizations are obvious, such as sponsoring patriotic activi-
ties or assisting disabled war veterans and their dependents in need, but others seem
more in keeping with the requirements noted for other subsections, and indeed some
posts are recognized instead as social welfare organizations, social clubs, or fraternal
organizations.
Final Thoughts
When the Frenchman Alexis de Tocqueville visited the United States in 1831 and
subsequently wrote his seminal work Democracy in America in 1835, he immortalized
the principle of collectivity he observed in the numerous voluntary associations
encountered during his travels. To Tocqueville (1983), these organizations, in their
very diversity, represented the essence of democracy and reflected the true spirit
of this new country. Today, with new charitable and member-serving organizations
emerging each day, we continue to celebrate the importance and vitality of the non-
profit sector.
Questions to Consider
1.1. All public charities are nonprofits, but not all nonprofits are public charities.
How do you explain that?
1.2. Nonprofit organizations are defined as private organizations that must use
any profits for future operations. Is “nonprofit organization” a good name
for this group of organizations? Can you think of better ones?
Selected Readings
Grobman, G. M. (2015). An introduction to the nonprofit sector: A practical approach for the
twenty-first century (4th ed.). Harrisburg, PA: White Hat Communications.
Hopkins, B. (2013). Starting and managing a nonprofit organization: A legal guide. Hoboken,
NJ: Wiley.
Internal Revenue Service. (2019). Tax information for charities and other nonprofits.
Retrieved from http://www.irs.gov/charities
McKeever, B. (2018). The nonprofit sector in brief: Public charities, giving, and volunteering.
National Center for Charitable Statistics. Retrieved from https://nccs.urban.org/project/
nonprofit-sector-brief
12 i Understanding the Nonprofit Sector
References
Grobman, G. M. (2015). An introduction to the nonprofit sector: A practical approach for the
twenty-first century (4th ed.). Harrisburg, PA: White Hat Communications.
Hall, P. D. (2006). A historical overview of philanthropy, voluntary associations, and nonprofit
organizations in the United States, 1600–2000. In W. W. Powell & R. Steinberg (Eds.), The
nonprofit sector: A research handbook. (pp. 32–65). New Haven, CT: Yale University Press.
Hopkins, B. (2013). Starting and managing a nonprofit organization: A legal guide. Hoboken,
NJ: Wiley.
Internal Revenue Service. (nd). Exempt purposes. Retrieved from https://www.irs.gov/
charities- n on- p rofits/ c haritable- o rganizations/ e xempt- p urposes- i nternal- revenue-
code-section-501c3
Internal Revenue Service. (2019). Tax information for charities and other nonprofits.
Retrieved from http://www.irs.gov/charities
McKeever, B. (2018). The nonprofit sector in brief 2018: Public charities, giving, and
volunteering. National Center for Charitable Statistics. Retrieved from https://nccs.urban.
org/publication/nonprofit-sector-brief-2018
Moulton, S., & Eckerd, A. (2016). Preserving the publicness of the nonprofit sector: Resources,
roles, and public values. Nonprofit and Voluntary Sector Quarterly, 41(4), 656–685.
O’Neill, M. (2002). Nonprofit nation: A new look at the third America. San Francisco,
CA: Jossey-Bass.
Tocqueville, A. de. (1983). Of the use which the Americans make of public associations in civil
life. In B. O’Connell (Ed.), America’s voluntary spirit (pp. 53–57). New York, NY: Foundation
Center.
Wolf, T. (2012). Managing a nonprofit organization (Upd. twenty-first-century ed.). New York,
NY: Free Press.
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SUPREME COURT OF THE UNITED STATES.
Chief Associate State Term of Years Born. Died.
Justices. Justices. Whence Service. of
Appointed. Service.
1 John Jay[117] New York 1789– 6 1745 1829
1795
John South 1789– 2 1739 1800
Rutledge[117] Carolina 1791
William Massachusetts 1789– 21 1733 1810
Cushing 1810
James Wilson Pennsylvania 1789– 9 1742 1798
1798
John Blair[117] Virginia 1789– 7 1732 1800
1796
Robert H. Maryland 1789– 1 1745 1790
Harrison[117] 1790
James Iredell North 1790– 9 1751 1799
Carolina 1799
Thomas Maryland 1791– 2 1732 1819
Johnson[117] 1793
William New Jersey 1793– 13 1745 1806
Patterson 1806
2 John South 1795– 1739 1800

Rutledge[118] Carolina 1795
Samuel Chase Maryland 1796– 15 1741 1811
1811
3 Oliver Connecticut 1796– 5 1745 1807

Ellsworth[117] 1801
Bushr’d Virginia 1798– 31 1762 1829
Washington 1829
Alfred North 1799– 5 1755 1810
Moore[117] Carolina 1804
4 John Marshall Virginia 1801– 34 1755 1835

1835
William South 1804– 30 1771 1834
Johnson Carolina 1834
Brockh’t New York 1806– 17 1757 1823
Livingston 1823
Thomas Todd Kentucky 1807– 19 1765 1826
1826
Joseph Story Massachusetts 1811– 34 1779 1845
1845
Gabriel Maryland 1811– 25 1752 1844
Duval[117] 1836
Smith New York 1823– 22 1767 1845
Thompson 1845
Robert Kentucky 1826– 2 1777 1828
Trimble 1828
John McLean Ohio 1829– 32 1785 1861
1861
Henry Baldwin Pennsylvania 1830– 16 1779 1846
1846
James M. Georgia 1835– 32 1790 1867
Wayne[119] 1867
5 Roger B. Taney Maryland 1836– 28 1777 1864

1864
Philip P. Virginia 1836– 5 1783 1841
Barbour 1841
John Catron Tennessee 1837– 28 1778 1865
1865
John McKinley Alabama 1837– 15 1780 1852
1852
Peter V. Daniel Virginia 1841– 19 1785 1860
1860
Samuel New York 1845– 27 1792 1873
Nelson[117] 1872
Levi Woodbury New 1845– 6 1789 1851
Hampshire 1851
Robert C. Pennsylvania 1846– 23 1794 1870
Grier[117] 1869
Benjamin R. Massachusetts 1851– 6 1809 1874
Curtis[117] 1857
John A. Alabama 1853– 8 1811
Campbell[117] 1861
Nathan Maine 1858– 1803 1881
Clifford
Noah H. Ohio 1861– 1805 1881
Swayne[117]
Samuel F. Iowa 1862– 1816
Miller
David Illinois 1862– 15 1815
Davis[117] 1877
Stephen J. California 1866– 1816
Field
6 Salmon P. Ohio 1864– 9 1808 1873

Chase 1873
William Pennsylvania 1870– 10 1808
Strong[117] 1880
Joseph P. New Jersey 1870– 1813
Bradley
Ward Hunt[117] New York 1872– 1811
7 Morrison R. Ohio 1874– 13 1816 1887

Waite 1887
John M. Kentucky 1877– 1833
Harlan
William B. Georgia 1880– 1826
Woods
Horace Gray Massachusetts 1881–
Roscoe New York 1882– .
Conkling[117]
Samuel New York 1882–
Blatchford
8 Melville W. Illinois 1887–

Fuller
Lucius Q. C. Mississippi 1887–
Lamar
David J. Kansas 1890–
Brewer
TOTAL NUMBER OF TROOPS CALLED INTO
[120]
SERVICE DURING THE REBELLION.
The various calls of the President for men were as follows:
1861—3 months’ men 75,000

1861—3 years’ men 500,000
1862—3 years’ men 300,000
1862—9 months’ men 300,000
1864—3 years’ men, February 500,000
1864—3 years’ men, March 200,000
1864—3 years’ men, July 500,000
1864—3 years’ men, December 300,000
Total 2,675,000
LENGTH OF SESSIONS OF CONGRESS, 1789–1891.
No. of Congress. No. of Session. Time of Session.
1st March 4, 1789—September 29, 1789
1st 2d January 4, 1790—August 12, 1790
3d December 6, 1790—March 3, 1791
1st October 24, 1791—May 8, 1792
2d
2d November 5, 1792—March 2, 1793
1st December 2, 1793—June 9, 1794
3d
4th
1st May 15, 1797—July 10, 1797
5th 2d November 13, 1797—July 16, 1798
1st December 2, 1799—May 14, 1800
6th
1st December 7, 1801—May 3, 1802
7th
1st October 17, 1803—March 27, 1804
8th
1st December 2, 1805—April 21, 1806
9th
1st October 26, 1807—April 25, 1808
10th
1st May 22, 1809—June 28, 1809
11th 2d November 27, 1809—May 1, 1810
1st November 4, 1811—July 6, 1812
12th
1st May 24, 1813—August 2, 1813
13th 2d December 6, 1813—April 18, 1814
3d September 19, 1814—March 3, 1815
14th
15th
1st December 6, 1819—May 15, 1820
16th
1st December 3, 1821—May 8, 1822
17th
1st December 1, 1823—May 27, 1824
18th
19th 1st December 5, 1825—May 22, 1826
1st December 3, 1827—May 26, 1828
20th
1st December 7, 1829—May 31, 1830
21st
1st December 5, 1831—July 16, 1832
22d
23d
24th
1st September 4, 1837—October 16, 1837
25th 2d December 4, 1837—July 9, 1838
26th
1st May 31, 1841—September 13, 1841
27th 2d December 6, 1841—August 31, 1842
28th
1st December 1, 1845—August 10, 1846
29th
30th
1st December 3, 1849—September 30, 1850
31st
32d
33d
34th 2d August 21, 1856—August 30, 1856
35th
36th
1st July 4, 1861—August 6, 1861
37th 2d December 2, 1861—July 17, 1862
38th 1st December 7, 1863—July 4, 1864
39th
1st March 4, 1867—March 30, 1867
„ July 3, 1867—July 20, 1867
40th „ November 21, 1867—December 2, 1867
2d December 2, 1867—July 27, 1868
1st March 4, 1869—April 23, 1869
41st 2d December 6, 1869—July 15, 1870
1st March 4, 1871—April 20, 1871
42d 2d December 4, 1871—June 10, 1872
43d
44th
1st October 15, 1877—December 3, 1877
45th 2d December 3, 1877—June 20, 1878
1st March 18, 1879—July 1, 1879
46th 2d December 1, 1879—June 16, 1880
47th
48th
49th
1st December 5, 1887—October 20, 1888
50th
1st December 2, 1889—October, 1890
51st
CIVIL OFFICERS OF THE UNITED STATES
Number Employed in the several Departments of the Government, July 1st,

1882.
Executive Office 7
Congress 280
State Department 419
Treasury Department 12,130
War Department 1,861
Post-Office Department 52,672
Navy Department 128
Interior Department 2,813
Department of Justice 2,876
Department of Agriculture 77
Government Printing Office 1,168
Total 74,431
THE STATES AND TERRITORIES—when Admitted or
Organized—with Area and Population.
STATES. Date when Area in Population nearest
[First thirteen admitted on Admitted. square census to date of
ratifying Constitution—all miles at admission.
others admitted by Acts of time of
Congress.] admission. Population. Year.
Delaware December 7,
2,050 59,096 1790
1787
Pennsylvania December 12,
45,215 434,373 1790
1787
New Jersey December 18,
7,815 184,139 1790
1787
Georgia January 2,
59,475 82,548 1790
1788
Connecticut January 9,
4,990 237,496 1790
1788
Massachusetts February 6,
8,315 378,787 1790
1788
Maryland April 28, 1788 12,210 319,728 1790
South Carolina May 23, 1788 30,570 249,033 1790
New Hampshire June 21, 1788 9,305 141,885 1790
Virginia June 25, 1788 42,450 747,610 1790
New York July 26, 1788 49,170 340,120 1790
North Carolina November 21,
52,250 393,751 1790
1789
Rhode Island May 29, 1790 1,250 68,825 1790
Vermont March 4, 1791 9,565 85,339 1791
Kentucky June 1, 1792 40,400 73,077 1892
Tennessee June 1, 1796 42,050 77,202 1796
Ohio November 29,
41,060 41,915 1802
1802
Louisiana April 30, 1812 48,720 76,556 1812
Indiana December 11,
36,350 63,805 1816
1816
Mississippi December 10,
46,810 75,512 1817
1817
Illinois December 3,
56,650 34,620 1818
1818
Alabama December 14,
52,250 127,901 1820
1819
Maine March 15, 1820 33,040 298,269 1820
Missouri August 19, 1821 69,415 66,586 1821
Arkansas June 15, 1836 53,850 52,240 1836
Michigan January 26,
58,915 212,267 1840
1837
Florida March 3, 1845 58,680 54,477 1845
Iowa December 28,
56,025 81,920 1846
1846
Texas December 29,
265,780 212,592 1850
1845
Wisconsin May 29, 1848 56,040 305,391 1850
California September 9,
158,360 92,597 1850
1850
Minnesota May 11, 1858 83,365 172,023 1860
Oregon February 14,
96,030 52,465 1859
1859
Kansas January 29,
82,080 107,206 1860
1861
West Virginia June 19, 1863 24,780 442,014 1870
Nevada October 31,
110,700 40,000 1864
1864
Nebraska March 1, 1867 76,855 60,000 1867
Colorado August 1, 1876 103,926 150,000 1876
District of Columbia March 3, 1791 60
North Dakota July 4, 1889
149,100 135,177 1880
South Dakota July 4, 1889
Montana July 4, 1889 146,080 39,159 1880
Washington July 4, 1889 69,180 75,116
Idaho 84,800 32,610 1880
Wyoming 97,890 20,789 1880
TERRITORIES. Dates of Present
organization. area, Census
Population.
square of
miles.
Utah September 9,
82,090 143,963 1880
1850
New Mexico September 9,
122,580 119,565 1880
1850
Arizona February 24,
113,020 40,440 1880
1863
Indian 64,690
Alaska Unsurveyed
SPEAKERS OF THE HOUSE OF REPRESENTATIVES.
Name. State. Congress. Term of Service.
F. A Muhlenberg Pennsylvania 1st Congress. April 1, 1789, to March 4, 1791
Jonathan Trumbull Connecticut 2d „ Oct. 24, 1791, to March 4, 1793
F. A. Muhlenberg Pennsylvania 3d „ Dec. 2, 1793, to March 4, 1795
Jonathan Dayton New Jersey 4th „ Dec. 7, 1795, to March 4, 1797
„ „ „ 5th „ May 15, 1797, to March 3, 1799
Theodore Sedgwick Massachusetts 6th „ Dec. 2, 1799, to March 4, 1801
Nathaniel Macon North Carolina 7th „ Dec. 7, 1801, to March 4, 1803
„ „ „ 8th „ Oct. 17, 1803, to March 4, 1805
„ „ „ 9th „ Dec. 2, 1805, to March 4, 1807
Joseph B. Varnum Massachusetts 10th „ Oct. 26, 1807, to March 4, 1809
„ „ „ 11th „ May 22, 1809, to March 4, 1811
Henry Clay Kentucky 12th „ Nov. 4, 1811, to March 4, 1813
„ „ „ 13th „ May 24, 1813, to Jan. 19, 1814
Langdon Cheves S C., 2d Sess. 13th „ Jan. 19, 1814, to March 4, 1815
Henry Clay Kentucky 14th „ Dec. 4, 1815, to March 4, 1817
„ „ „ 15th „ Dec. 1, 1817, to March 4, 1819
„ „ „ 16th „ Dec. 6, 1819, to May 15, 1820
John W. Taylor New York, 2d Sess. 16th „ Nov. 15, 1820, to March 4, 1821
Philip P. Barbour Virginia 17th „ Dec. 4, 1821, to March 4, 1823
Henry Clay Kentucky 18th „ Dec. 1, 1823, to March 4, 1825
John W. Taylor New York 19th „ Dec. 5, 1825, to March 4, 1827
Andrew Stephenson Virginia 20th „ Dec. 3, 1827, to March 4, 1829
„ „ „ 21st „ Dec. 7, 1829, to March 4, 1831
„ „ „ 22d „ Dec. 5, 1831, to March 4, 1833
„ „ „ 23d „ Dec. 2, 1833, to June 2, 1834
John Bell Tennessee, 2d Sess. 23d „ June 2, 1834, to March 4, 1835
James K. Polk „ „ 24th „ Dec. 7, 1835, to March 4, 1837
„ „ „ „ 25th „ Sept. 5, 1837, to March 4, 1839
Robert M. T. Hunter Virginia 26th „ Dec. 16, 1839, to March 4, 1841
John White Kentucky 27th „ May 31, 1841, to March 4, 1843
John W. Jones Virginia 28th „ Dec. 4, 1843, to March 4, 1845
John W. Davis Indiana 29th „ Dec. 1, 1845, to March 4, 1847
Robert C. Winthrop Massachusetts 30th „ Dec. 6, 1847, to March 4, 1849
Howell Cobb Georgia 31st „ Dec. 22, 1849, to March 4, 1851
Linn Boyd Kentucky 32d „ Dec. 1, 1851, to March 4, 1853
„ „ „ 33d „ Dec. 5, 1853, to March 4, 1855
Nathaniel P. Banks Massachusetts 34th „ Feb. 2, 1856, to March 4, 1857
James L. Orr South Carolina 35th „ Dec. 7, 1857, to March 4, 1859
William Pennington New Jersey 36th „ Feb. 1, 1860, to March 4, 1861
Galusha A. Grow Pennsylvania 37th „ July 4, 1861, to March 4, 1863
Schuyler Colfax Indiana 38th „ Dec. 7, 1863, to March 4, 1865
„ „ „ 39th „ Dec. 4, 1865, to March 4, 1867
„ „ „ 40th „ March 4, 1867, to March 4, 1869
James G. Blaine Maine 41st „ March 4, 1869, to March 4, 1871
„ „ „ 42d „ March 4, 1871, to March 4, 1873
„ „ „ 43d „ Dec. 1, 1873, to March 4, 1875
Michael C. Kerr Indiana 44th „ Dec. 6, 1875, to Aug. 20, 1876
Samuel J. Randall Penna., 2d Sess. 44th „ Dec. 4, 1876, to March 4, 1877
„ „ „ „ 45th „ Oct. 15, 1877, to March 4, 1879
„ „ „ „ 46th „ March 18, 1879, to March 4, 1881
Warren B. Keifer Ohio 47th „ Dec. 5, 1881, to March 4, 1883
John G. Carlisle Kentucky 48th „ Dec. 3, 1883, to March 4, 1885
„ „ „ 49th „ Dec. 7, 1885, to March 4, 1887
„ „ „ 50th „ Dec. 5, 1888, to March 4, 1889
Thomas B. Reed Maine 51st „ Dec. 2, 1889, to March 4, 1891
Table, exhibiting, by States, the Aggregate Troops
called for by the President, and furnished to the
Union Army, from April 15th, 1861, to close of War of
Rebellion
Aggregate Aggregate
States and
Quota Men Paid Total reduced to a 3
Territories
furnished commutation years’ standard
Maine 73,587 70,107 2,007 72,114 56,776
New Hampshire 35,897 33,937 692 34,629 30,849
Vermont 32,074 33,288 1,974 35,262 29,068
Massachusetts 139,095 146,730 5,318 152,048 124,104
Rhode Island 18,898 23,236 463 23,699 17,866
Connecticut 44,797 55,864 1,515 57,379 50,623
New York 507,148 448,850 18,197 467,047 392,270
New Jersey 92,820 76,814 4,196 81,010 57,908
Pennsylvania 385,369 337,936 28,171 366,107 265,517
Delaware 13,935 12,284 1,386 13,670 10,322
Maryland 70,965 46,638 3,678 50,316 41,275
West Virginia 34,463 32,068 32,068 27,714
District of 13,973 16,534 338 16,872
11,506
Columbia
Ohio 306,322 313,180 6,479 319,659 240,514
Indiana 199,788 196,363 784 197,147 153,576
Illinois 244,496 259,092 55 259,147 214,133
Michigan 95,007 87,364 2,008 89,372 80,111
Wisconsin 109,080 91,327 5,097 96,424 79,260
Minnesota 26,326 24,020 1,032 25,052 10,693
Iowa 79,521 76,242 67 76,309 68,630
Missouri 122,496 109,111 109,111 86,530
Kentucky 100,782 75,760 3,265 79,025 70,832
Kansas 12,931 20,149 2 20,151 18,706
Tennessee 1,560 31,092 31,092 26,394
Arkansas 780 8,289 8,289 7,835
North Carolina 1,500 3,156 3,156 3,156
California 15,725 15,725 15,725
Nevada 1,080 1,080 1,080
Oregon 1,810 1,810 1,773
Washington 964 964 964
Nebraska 3,157 3,157
2,175
Territory
Colorado 4,903 4,903
3,697
Territory
Dakota 206 205 206
New Mexico 6,561 6,561
4,432
Territory
Alabama 2,576 2,576 1,611
Florida 1,290 1,290 1,290
Louisiana 5,224 5,224 4,634
Mississippi 545 545 545
Texas 1,965 1,965 1,632
Indian Nation 3,530 3,530 3,530
Colored 93,441 93,441 91,789
Troops[121]
Total 2,763,670 2,772,408 86,724 2,859,132 2,320,272
STATEMENT SHOWING THE EXPENDITURES,
As far as ascertained, necessarily growing out of the War of the Rebellion, from
July 1, 1861, to June 30, 1870, inclusive.

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Strategic Leadership and Management

in Nonprofit Organizations: Theory and

Change Management in Nonprofit Organizations: Theory

Strategic Management in the Media Theory to Practice

Leadership and Management in Police Organizations

Nonprofit Management Principles and Practice 4th

Nonprofit Management Principles and Practice Michael J.

Strategic Information Management Theory and Practice

Managing and Measuring Performance in Public and

Strategic Management in Public Organizations European

Strategic Leadership and

Published in the United States of America by Oxford University Press

© Oxford University Press 2020

First Edition published in 2011

All rights reserved. No part of this publication may be reproduced, stored in

You must not circulate this work in any other form

Library of Congress Cataloging-in-Publication Data

Printed by Marquis, Canada

Section 1 | Understanding the Nonprofit Sector

1. Definition of a Nonprofit Organization 3

2. Historical Moments in the U.S. Nonprofit Sector 13

3. Political and Economic Considerations 28

Section 2 | Leading in Turbulent Times

5. The Practice of Leadership 77

7. Organizational Change 115

Section 3 | Securing Material Resources

8. Strategic Planning 147

9. Program Development 171

10. Resource Generation 195

11. Financial Performance Indicators 221

12. Technology and Communication 242

Section 4 | Maximizing Human Resources

13. Leadership by Example 269

14. Human Resources Management 289

16. Volunteer Administration 336

About the Authors 359

Chapters 1 to 3 address these topics and concerns:

Table 1.1. Overview of the Nonprofit Sector, 2018

Types of Organizations Number of Organizations Percentage of All

Turning a Negative into a Positive

• [they] are churches, hospitals, qualified medical research organizations

If the application process is successful, the organization will receive a determina-

2 John South 1795– 1739 1800

3 Oliver Connecticut 1796– 5 1745 1807

4 John Marshall Virginia 1801– 34 1755 1835

5 Roger B. Taney Maryland 1836– 28 1777 1864

6 Salmon P. Ohio 1864– 9 1808 1873

7 Morrison R. Ohio 1874– 13 1816 1887

8 Melville W. Illinois 1887–

The various calls of the President for men were as follows:

1861—3 months’ men 75,000

Number Employed in the several Departments of the Government, July 1st,

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