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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 | |