Explains three conditions that determine whether a tax-exempt organization is engaging in a taxable activity. Lists three activities that require, and seven activities that do not require, the payment of income taxes by tax-exempt organizations. Discusses the assessment and payment of income taxes. (BC)

Describes old and new assumptions by which nonprofit organizations are managed. Discusses differences between entrepreneurial and traditional nonprofit organizations. (RJC)

Discusses procedures nonprofit organizations can follow to conduct a successful telephone campaign. Steps include: (1) rallying board support; (2) preparing constituency; (3) setting sights; (4) maintaining files; (5) getting the timing right; (6) establishing time frames; (7) making the appeal; (8) documenting responses; and (9) following…

Addresses common questions regarding the operation of nonprofit child care. Questions concern qualifications for nonprofit corporations; whether nonprofit organizations can make a profit; limits on salaries and rents paid by nonprofit organizations; and whether nonprofit organizations can have a for-profit subsidiary. (GLR)

Reviews IRS regulation of day care center fund-raising activities. Contributions are not deductible when receipts exceed certain amounts, sales claim fair market value, or the cost of gift tokens exceeds a certain limit. Fund-raising violations can result in fines and extensive IRS investigations. (DG)

Examines nonprofit child care in the United States and its role in various other nations. Focuses on the legal status of various types of for-profit and nonprofit U.S. centers and centers in Canada, Russia, Namibia, Malaysia, Sweden, Uruguay, Croatia, Japan, Australia, Hungary, Kenya, Singapore, Lithuania, Bangladesh, and Tanzania. (KB)

Lists the nation's largest nonprofit child care organizations, oldest child care centers, and largest child care centers. (BB)

Discusses advantages and disadvantages of organizing a child care operation as a for-profit or a nonprofit organization. Areas discussed include ease of start up; access to capital and funding; exposure to taxes; access to community support; appeal to volunteers, teaching candidates, and parents; challenge of management; risk to management;…

Focuses on the role of the board of directors within nonprofit child care centers and how the board and center staff can work well together for the agency. Outlines each partner's role in the four areas of center responsibility: financial oversight, program planning, resource development, and personnel management. (EV)

Reports on trends related to charitable organizations noting their significance for nonprofit child care centers, based on a survey of nonprofit organizations around the world. Discusses the prevalence of nonprofits, sources of funding, shifting from government support to other sources of support while taking a greater role in replacing government…

Describes the efforts of Kathryn Wauters at the Lincoln Learning Center in Phoenix, AZ, which operates an exemplary early childhood program that offers integrated services, is the first hospital-based Head Start program, and works with area elementary schools to provide school-based health services. (DR)

Identifies and discusses eight essential points for day care center directors to consider when managing a successful annual fund-raising drive. (BB)

Discusses changes in the accounting requirements for nonprofit organizations resulting from the implementation of two Statements of Financial Accounting Standards issued by the Financial Accounting Standards Board. Examines changes in recording transactions, ascertaining the correct way to record donations or unconditional promises for donations,…

Highlights survey responses of non-profit child care programs in the United States and Canada. Notes the following trends: (1) increasing demand; (2) increasing quality; (3) continuing staff shortages; (4) funding not increasing fast enough; and (5) increasing competition. Contends that center directors must deal effectively with these conflicting…

Lists national organizations engaging in advocacy in areas of early childhood education. Provides contact information as well as brief mission statements for each organization. (AA)