The field of political science has long grappled with the standing of interest groups in the policymaking process. Debate persists about the leverage of lobbyists, public interest groups, political action committees, and other special interests, and whether such influence is effective or not, appropriate or not, representative or not. This literature largely ignores “mainstream” nonprofit organizations (those covered by section 501c3 of the federal tax code), however, though these organizations serve a substantial—and substantially disenfranchised—sector of society. With this book, Jeffrey Berry shines light on these organizations, illuminating their role not only as service providers but as advocates, and even activists. Berry's book is a welcome addition to a growing literature about nonprofit organizations that will be valuable to the managers working to run them and to academics interested in studying them.

The central argument of the book is that the federal tax law subsidizes public charities but also circumscribes their ability to lobby. Since nonprofits represent a variety of vulnerable populations that otherwise lack voice in the political process, their advocacy role is an important service to those constituents and to a healthy democracy. Berry shows that such advocacy is threatened by the fact that the constraint on nonprofit lobbying embodied in the tax code is artificially intensified by nonprofit directors' misperception of the law as more stringent than it actually is. He further argues that the directors' confusion is exacerbated by the vagaries of the tax code's language, which withholds tax deductibility from organizations where lobbying constitutes a “substantial part” of their activities, and by the fact that additional provisions of the code (specifically the H election) allow an even broader level of lobbying activity but are poorly understood by managers. The author contends that the Internal Revenue Service does little to mitigate the chilling effect the code has on allowable lobbying behavior, or to inform nonprofits of their lobbying rights. At the same time, he demonstrates that many nonprofits do indeed engage in considerable activity that they do not think of as lobbying, but which really does constitute attempts to influence the development, adoption, funding, and administration of public policy. He contends that conservative regimes have long operated to quash the influence nonprofits exert on public policy, but with limited success, and that the contentiousness of the government–nonprofit interaction is differential across levels of government.

Berry describes these effects in detail, and he demonstrates them with empirical evidence from a national study of nonprofit organizations that involved a short written survey, substantiated by interviews and focus groups. Notably, he provides his instrument and a comprehensive discussion of his research method, a transparency that enhances the work's credibility. Findings from the study are integrated throughout the discussion, lending credence to long-standing anecdotes and intuition about the behavior of nonprofits that have rarely received such systematic attention. The analysis presented is generally descriptive, relying on quotations from interview and focus group respondents, or on correlations and contingency tables. This material is nuanced, accessible, and engaging, and Berry successfully reveals the complex fabric of pressures under which nonprofits operate, and the subtleties of how they balance the demands of government with the needs of their constituents.

As compelling as the author's arguments and evidence are, readers should be cautious consumers. Throughout the discussion, claims are made in broad, strong terms (e.g., p. 64: “the consequences of 501c3 on the mobilization of interests are severe”), though their evidentiary substrate is uneven. Sometimes, in fact, the findings presented could lead to different conclusions (such as the many examples of how nonprofits effectively influence government behavior even if they do not think of themselves as lobbying). Berry's assertions are most convincing where they are supported by multivariate analysis (e.g., p. 134). More often, findings are derived from descriptive analysis based on the self-reported behavior of the leaders of selected categories of nonprofits. These portions of the work are better characterized as suggestive than definitive, as they lack adequate controls to contend with alternative explanations and threats to validity.

Likewise, the discussion makes stark claims about the objectives and motivations of conservative legislators and administrators (particularly Chapter 4). While intuitively appealing, the foundation of this discussion is a narrowly construed historical account not explicitly substantiated with systematic legislative or political analysis, leaving the reader suspicious of bias. Moreover, the book depicts nonprofits from the perspective of their leaders, with only glimpses into the rationale of the legislators and administrators who interact with them. Finally, distinctions are made between the nature of government–nonprofit interactions at the federal versus the state and local levels, but it is not clear what data the author uses to support these discussions. In sum, the book is very strident in its conclusions but less consistent in the evidentiary base for them. This certainly does not invalidate the story Berry tells, but it argues for balanced skepticism on the part of the reader.

Finally, a comment about readability. The structure of the discussion is at times oblique. It is initially hard to discern its direction (the purpose of the book and its research questions are not clearly articulated until p. 41), and some of the logical linkages are hard to trace (for example, Chapter 4 opens with a discussion of local politics that seems disjointed from the remainder of the chapter). Despite these hitches in form, the reader will be rewarded for persistence. Berry draws together relevant literature, historical perspective, practical insights from the field, and empirical evidence throughout the discussion. This approach is revelatory and engaging, at once offering a basic education to readers new to the world of nonprofits and a sophisticated perspective to veterans.

In sum, this work makes an important contribution. It probes the decisions of nonprofit leaders and reveals the basis for and scope of their advocacy activities, in particular presenting a compelling explanation of the effects of the tax code on nonprofit behavior. This combination of managerial decision making and political participation is captivating, and generates a worthwhile and accessible analysis that also helps to fill a prominent gap in the public management and political science literatures. Managers, researchers, and teachers alike will value A Voice for Nonprofits.