The paper draws on intensive interviews with 130 millionaires to explore the case for and against anonymous giving, to indicate a number of key findings about anonymous giving among the wealthy, and to describe the potential of anonymous giving to raise both the level of care and control in philanthropic relationships. The first two sections of the paper set out the case for and against anonymous giving, emphasising the instrumental and moral rationale by which the wealthy frame both sides of the issue. The third section discusses the tendencies inherent in anonymous giving toward enhancing moral stewardship and manipulation. In the conclusion, I discuss some conceptual distinctions derived from the analysis and speculate about the value of encouraging the non-wealthy to consider at least some measure of anonymous giving.

The post-Cold War period has been a time of rapid change in the international system. One major shift is a dramatic increase in the demands placed upon the United Nations. This increased reliance on the UN suggests that there may be a shift in opportunities for this and other international institutions to have a greater effect on the dynamics of global politics than was possible under the bi-polar system of the past. What are the implications of these changes for nongovernmental actors in the global system? We focus on a subset of international non-governmental organisations called transnational social movement organisations (TSMOs), and begin to document their forms and activities in the global arena. In what ways are TSMOs similar to or different from national social movement organisations, and how do TSMOs organise to engage in transnational political efforts? How do TSMOs interact with international institutions? Our analysis consists of detailed, systematic comparisons among seven TSMOs in the human rights, environmental, peace and development issue arenas, including: Amnesty International, Friends of the Earth, Greenpeace, International Fellowship of Reconciliation, Oxfam, Peace Brigades International and War Resisters International. We examine five dimensions of variation: founding and mission; leadership structure; membership; resources; and tactics. This work builds on the earlier work of Dennis Young (1992) and helps to inform future research in this area.

The paper describes how the involvement of non-profit organisations (NPOs) in welfare politics in Italy has historically developed in a mutual accommodation with the state, which has prevented the growth and the public recognition of an independent third sector. Using data from official statistics and recent research on non-profits, three analytical dimensions of the relationship between State and the third sector are considered: the resource exchange; the division of responsibility for delivering public services; and the dynamics of social policy making. The study indicates that distinctive features of the ‘welfare mix’ in Italy have been: the attribution of public status to many NPOs as a consequence of an arrangement between Church and state; the weakness of state guidance, in spite of the generous economic assistance provided to NPOs by the state; the substitutive role of NPOs in providing basic public services; and the emergence of informal arrangements between public authorities and NPOs mediated by political patronage.

Although the non-profit literature has grown substantially, the issue of how revenue diversification affects non-profits has not been fully explored. This paper presents several disciplinary perspectives regarding the financing of non-profits, what determines their ability to diversify, and the consequent effects on their behaviour. It first develops an index for measuring revenue diversification and applies it to a national sample of charitable non-profits. The results indicate that, while the perception that most non-profits rely on a single revenue source is exaggerated, the institutions in our sample have somewhat concentrated revenue. Our findings also suggest that the activity of a non-profit and the proportion of its expenditures that it devotes to fund-raising affect its ability to diversify its revenues concentration. While a number of anomalies exist, the weight of our evidence suggests that diversified revenue sources are more likely to be associated with a strong financial position than are concentrated revenue sources. Researchers interested in studying the life-cycle of non-profits, the factors that give rise to stability and growth, and the constraints on non-profit behaviour would do well to consider the diversification index presented in this paper.

Northern NGOs live with an increasing level of insecurity and change. Governmental pressures to professionalise contribute to bureaucratisation, while inadequate overheads, an outdated project approach and lengthy approval procedures work against professionalism. Although they spend tens of millions of dollars annually through NGOs, few OECD governments have taken evaluation seriously. Northern NGO survival, therefore, has been largely de-linked from performance. More fundamental is the growing identity crisis that Northern NGOs have in relation to their increasingly effective Southern counterparts.

Recession and faltering public support have pushed governments into reduced aid budgets and new concepts of accountability, participation and the role of ‘civil society’. Adding to the burden these shifts place on NGOs, many governments now deal directly with Southern NGOs. Many governments have also restricted their matching or ‘responsive’ NGO funding programmes, while providing massive funding increases - on highly favourable terms - for emergency and refugee work. Most OECD governments have also initiated special funds for AIDS, women, democracy and special geographical troublespots, channelling NGOs towards governmental priorities.

Some basic principles are proposed for remedying the problems and for treating NGOs as important elements of civil society rather than as delivery mechanisms for governments.

This paper presents a comparative analysis of the findings of a 24 country study of the legal restrictions on the freedom of non-profit and charitable organisations to engage in public policy campaigning. The countries are divided into those which organise the legal status of non-profit bodies around the concept of a charity, and those that do not. The central finding is that all and only charity law countries have constraints on campaigning which are specific to non-profit bodies. The paper reviews a number of possible explanations for this, at the level of jurisprudential rationales which might show that it is necessary or at least rational for only the charity law countries to have developed such restrictions. To varying degrees, all are found wanting. It is suggested that no explanation based on an ‘inner logic of the law’ will serve to explain the phenomenon, and that future research might concentrate on comparative political history rather than on jurisprudence.

The restoration of Colonial Williamsburg, Virginia, serves as an important study in the history of philanthropy in the United States. Williamsburg demonstrates how the investments of philanthropists such as the Rockefeller family can be used to subtly alter Americans’ perceptions of their past. This manipulation resulted in the promotion of the Rockefellers’ ideological interpretation of history at Williamsburg. This history stressed the role of Williamsburg as a monument to the ideals of Americanism: democracy, republicanism and individual achievement. Through times of domestic and international crisis, from the Red Scare of the 1920s through the Cold War of the 1950s, the Rockefeller family held up Williamsburg as a beacon to which Americans could look as a steadying force. In doing so, the Rockefellers created a past which never truly existed. They downplayed the roles of women and blacks, who were all but ignored in the early presentation of the town, in favour of the aristocrats of the age: George Washington, Thomas Jefferson and George Wythe. The presentation which emerged during the restoration's first half-century was one that failed to acknowledge the roles played by less prominent groups and over-accentuated the importance of a small minority of illustrious townspeople.

Child care services are provided by profit-oriented businesses, not-for- profit agencies and governmental units. This paper compares goal priorities and operating characteristics of not-for-profit and for-profit child care centres in parts of Canada and the United States. Directors of 292 Pacific Northwest centres responded to a survey about their financial and non-financial operating objectives.

The relative rankings of objectives were similar for not-for-profit and for-profit centres, and for centres in both countries. Non-financial objectives were rated higher than financial objectives. Satisfying the developmental and educational needs of children was the single most important operating objective. Providing access to eligible children was the next most important objective, particularly for not-for-profit centres and for those with government-subsidised children. The remaining objectives, in order of importance, were minimising costs, maximising utilisation, maximising revenues and maximising profits. Profit maximisation was ranked low by both not-for-profit and for-profit respondents. Not-for-profit and for-profit centres exhibited differences on a number of operating characteristics, services provided and employee benefits. Such characteristics were found to be associated with auspices (not-for-profit or for-profit) and location (US or Canada).

Results suggest that centres operating under both auspices are capable of altruistic behaviour. Differences in motivation between organisational forms were very small. However, variations in operating characteristics and services suggest that the objectives are achieved in dissimilar ways.

This paper explores the issues inherent in defining contracts for service delivery between the state and charitable organisations, and in differentiating them from grants. It begins by making the point that there is no one correct definition of a contract; rather, it is a function of its purpose. It then details our work in developing a definition of a contract within the national accounting tradition, as part of a study of the contribution of charitable organisations to the GDP of the United Kingdom. The paper ends by drawing some general conclusions from this experience.

Employment patterns in various sectors of retailing have received much research attention in recent years, and investigation into charity volunteering is prolific. There is, however, little academic research to date into employment issues in charity retailing or reference to the volunteers who work in charity shops.

This has been a neglected topic, left in the hands of those with particular charity interests rather than an academic topic in its own right. This paper looks at the profile of the charity shop volunteer and raises the issues of future changes in technology and competition which might have an impact on current volunteers.

Are there criteria that define non-profit organisation effectiveness? If the criteria can be identified, is it possible to use them in a comparative study to assess whether and in what way the use of the criteria may vary between nations? This study addresses both questions. The study uses the factorial survey method and is based on the social constructionist conception that effectiveness is created as an ongoing and sometimes contested outcome of a social judgement process. We illustrate the method with samples from the US and UK and compare the results. The results establish the value of the factorial survey method. Analyses show that both US and UK respondents use percentage expenditures on fund-raising, advocacy emphasis, change in financial surplus and unit cost of services as effectiveness criteria. There is evidence that voluntarism is a more important criterion in the US and that advocacy is more important in the UK.

The National Taxonomy of Exempt Entities (NTEE) constitutes a major contribution to the field of non-profit research, but is beset by conceptual and practical problems. The application of the taxonomy to the list of charitable organisations recognised by the US Internal Revenue Service (IRS) is also an important resource for research, although it has limitations as well, especially for industry-specific and regional analyses. Using survey data from the Chicago metropolitan region, I show that regional estimates for human services based on only those charitable organisations which are required to file tax returns may miss over 40 per cent of the total number of organisations and under-estimate total revenues by almost half. Finally, I point to conceptual, technical and institutional challenges that must be addressed if the NTEE is to gain maximum utility.

This paper reviews evidence concerning the recent growth of volunteerism among college students in the USA. It describes the various pressures to expand such activities and outlines steps being taken to promote them. Reforms of student financial aid can be used to facilitate service among students who would otherwise have to engage in substantial paid work to afford education, while educational institutions are taking numerous steps, most notably through integrating community service and academic study, to promote such involvement. The more general issues raised by all this are: the likely impacts on servers and served of this activity; whether education-based community service has demonstrable educational benefits; its impact on higher education institutions; and the wider impacts in terms of political attitudes and behaviour.

This article discusses two aspects of the interconnected social and economic features of voluntary associations. First, it characterises the transformation processes of voluntary associations which make them more similar to bureaucratic business organisations. The article's second endeavour is to discuss how changes in the economic features of an association have an impact on its social elements. The key argument is that changes in economic features of a voluntary association have important negative effects on its social basis. The analysis focuses on how changes in the mode of financing of an association affect the solidarity of its members.