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| Preface | |
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| Acknowledgments | |
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| Introduction: How Nonprofits Are (and Are Not) Like Businesses | |
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| What Are Nonprofits? | |
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| Why Are There Nonprofits? | |
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| Nonprofits as Businesses | |
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| Advantages and Disadvantages of Being Nonprofit | |
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| This Book's Agenda | |
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| Concluding Thoughts | |
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| Accounting: Measuring Past Performance | |
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| Basis of Accounting and Audits | |
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| Statement of Financial Position | |
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| Statement of Activities | |
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| Other Statements and Notes | |
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| What to Look For | |
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| Irs Form 990 | |
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| Concluding Thoughts | |
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| Investing: Looking to the Future | |
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| Investing | |
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| Endowment | |
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| Values-Centered Investing | |
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| Concluding Thoughts | |
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| Appendix | |
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| Budgeting: Taking Control of the Present | |
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| Budgeting Practices | |
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| Budget Structure | |
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| Reconciling Budgets and Financial Statements | |
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| Reconciling Budgets and IRS Form 990 | |
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| Concluding Thoughts | |
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| Nonprofits in History and Tax Law: Why Nonprofits Do What They Do | |
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| Classification | |
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| Unrelated Business Income Tax | |
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| Intermediate Sanctions | |
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| Lobbying and Political Action | |
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| State Law | |
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| Concluding Thoughts | |
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| Ordinary Service Providers: Serving the Public Today | |
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| Long-Term Objective: Maintaining Services | |
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| Short-Term Objective: Resilience | |
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| Current Objective: Paying Bills | |
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| Application | |
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| Benchmarking | |
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| Concluding Thoughts | |
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| Appendix | |
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| Membership Associations: Serving People with a Common Purpose | |
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| Membership Associations | |
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| Cooperatives | |
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| Capacity and Sustainability | |
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| Two Applications | |
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| Concluding Thoughts | |
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| Appendix: ASAE/CAL Metrics of Financial Capacity for Membership Associations | |
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| Endowed Service Providers: Serving the Next Generation, Too | |
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| Introduction | |
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| Long-Term Objective: Maintaining Services | |
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| Short-Term Objective: Resilience | |
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| Current Objective: Paying Bills | |
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| Application: Famous University | |
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| Building an Endowment | |
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| Concluding Thoughts | |
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| Grantmaking Organizations; Serving Service Providers | |
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| Foundation Types | |
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| Financing Models | |
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| Capacity and Sustainability | |
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| Illustrations | |
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| Concluding Thoughts | |
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| Appendix: S&P Metrics of Financial Capacity for Grantmakers | |
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| Revenue Sources | |
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| Theories of Revenue Compensation | |
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| Application | |
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| Unfair Competition | |
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| Concluding Thoughts | |
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| The Nonprofit Difference: Doing Good Well | |
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| Control Environment | |
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| Being Businesslike | |
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| Concluding Thoughts | |
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| Notes | |
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| Glossary | |
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| References | |
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| About the Web Site | |
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| About the Author | |
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| Index | |