version of January 2001

(May be revised in minor ways as the class unfolds.  Stay tuned.)

Richard Steinberg                                                                                       e-mail [email protected]

Office: 509e Cavanaugh Hall                                                                            Phone: 317-274-8671

Mailing Address: Dept. of Economics                              Fax: 317-274-0097 (mark to my attention)

516 Cavanaugh Hall, IUPUI

Indianapolis, In 46202-5140.

 

               Econ 514 - The Nonprofit Economy and Public Policy

Econ 414 - Economics of the Nonprofit Sector

 

Nonprofit organizations provide an intriguing alternative institutional form for provision of services in higher education, health care, religion, aid to the poor, research, and arts and culture.  We first consider the role and behavior of these organizations (If not for profit, for what?), then consider several recent public policy controversies.  These include purported fundraising abuses, the funneling of 'profits' towards personal gain, 'collusion' by universities in the granting of financial aid, commercial activities that may unfairly compete with for-profits, the conversion of multi-billion dollar nonprofit health and health insurance organizations into for-profit entities, and the tax treatment of personal donations.

 

Accomodating Diverse Backgrounds

 

Econ 514 and 414 are taught concurrently, and share most of the same curriculum.  Econ 514 is designed to be taken by MA-Philanthropic Studies students, MPA-Public Affairs (with concentration in Nonprofit Management) students, and  MA-Economics students.  Econ 414 is designed to be taken by undergraduate students.  The principal difference between 514 and 414 is that the graduate version requires a major term project, but there will be minor variations in readings and assignments as well.  Those taking 514 for credit towards the MA in Economics will have a distinct but overlapping set of required readings, and supplementary meetings will be arranged as necessary to cover the technical aspects in the distinct articles.

 

Class Objectives

 

The goals of this course are:

a) To provide a deeper understanding of the regulatory and tax environment faced by nonprofit organizations.

b) To develop your analytic skills by sketching the logic behind recent research and work-in-progress on the role, functioning, and regulation of the third sector.

c) (Primarily a goal of 514) To foster your creative application of these analytic skills so that you can effectively address governmental-policy controversies that may emerge in the future, either as a nonprofit manager, spokesperson, lobbyist, voting citizen, or academic researcher.

d) (Primarily a goal of 414) To illustrate the ubiquity of basic economic tools and the ways in which economic logic needs to be modified in a particular applied policy setting.

 

Prerequisites

 

Econ 201 or equivalent (Principles of Microeconomics) is a prerequisite for this class.  The relevant elements of that course presumed here (although brief reviews will be incorporated in lectures) are supply and demand, monopoly, marginal costs, and market failure.  If you are lacking in this background, need a refresher, or are just plain curious, you should read selected chapters from that soon-to-be NYT bestseller Economics for Nonprofit Managers by Dennis Young and Rich Steinberg.  I am willing to teach supplementary lectures reviewing this material if there is sufficient demand, but do not want to waste too much class time on review.

 

Course Requirements

 

514: The text is The Nonprofit Economy by Burton Weisbrod. However, we will only be reading selected chapters from it, so purchase is optional.   I also recommend you purchase a copy of The Nonprofit Sector: a Research Handbook, edited by Walter Powell.  Both are available in paperback.  There is also a packet of required readings, available for purchase at cost.  There will be two exams (counting 25% each), occasional assignments (totalling 20%), and a term project (counting 30%).  A one-page description of your intended project must be submitted for approval (and to enable me to make timely suggestions) no later than March 3, 1999.

            414: Buy the text (however, see note in 514), but only buy Powell's book if you will have a continuing interest in the topics and want to go beyond the coverage in this course.  The exams will count 35% each, the assignments (which may differ from those given to graduate students) 20%, and you get 10 points for free to reward your bravery in sharing classroom space with the graduate students.  No term project required.

 

Course Outline:

 

This outline serves as a bibliography as well as a syllabus.  You will not have to read it all.  Readings marked with an asterisk are required.  $ indicates a technical reading for those with sufficient economics and/or statistics backgrounds.  These readings are not required, but I'd love to discuss them individually with you if you have sufficient background and desire.  Some of the required readings have also been required in other courses.  I repeat them here because a) sometimes we will discuss the paper in far more depth (such as the survey paper, "Economic Theories of Nonprofit Organizations" by Henry Hansmann) and b) sometimes we will not discuss the issues at all, but material in the reading serves as a prerequisite for class discussion and other readings so you may need to review the article c) Undergraduates are unlikely to have taken the other courses that include these readings.

 

I) Overview

 

*Dennis R. Young and Richard Steinberg, Economics for Nonprofit Managers, Ch. 1.

 

*Burton Weisbrod, The Nonprofit Economy, 1988, (hereafter NPE). Chapter 1; optionally, skim Chapter 4 and Appendix A.

 

*Elizabeth Boris, AIntroduction: Nonprofit Organizations in a Democracy: Varied Roles and Responsibilities,@ in Boris and C. Eugene Steurle, eds., Nonprofits and Government: Collaboration and Conflict. (primarily for those who have not previously taken a course in Philanthropic Studies).

 

Virginia Hodgkinson et al., The Nonprofit Almanac: Dimensions of the Independent Sector 1996-97

 

Virginia Hodgkinson et al., 1993. A Portrait of the Independent Sector: The Activities and Finances of Charitable Organizations.

 

Lester Salamon, America's Nonprofit Sector.

 

Voluntas special issue on methodology of the Nonprofit Almanac, vol. 4, # 2, 1993.

 

Giving USA, (annual).

 

II) What Role for Nonprofits?

 

A) Economic and Political-Economic Theories.

 

*Henry Hansmann, "Economic Theories of Nonprofit Organization" in Powell.

 

*Richard Steinberg, "Collective Goods as a Window on Nonprofit Economics," Third Sector Review, 4#2, 1998, pp. 27-48

 

*Estelle James, "Introduction," (pages 1-13 only), from James, ed., The Nonprofit Sector in International Perspective: Studies in Comparative Culture and Policy, 1989 (hereafter NSIP).

 

*Lester Salamon, "Partners in Public Service: The Scope and Theory of Government-Nonprofit Relations,"  in Powell.

 

$David Easley and Maureen O'Hara, "Optimal Nonprofit Firms," in ENPI.

 

$Anne Preston, "The Non-Profit Firm: A Potential Solution to Inherent Market Failures," Economic Inquiry, July 1988.

 

$Chillemi, Ottorino and Benedetto Gui.  1991.  Uninformed Customers and Nonprofit Organization:  Modelling 'Contract Failure' Theory.  Economics Letters 35, 1991, pp. 5-8.

 

$Handy, Femida. "Co-existence of Nonprofits, For-Profits and Public Sector Institutions."  Annals of Public and Cooperative Economics, June 1997.

 

$Bilodeau, M. and Slivinski, A.  1998.  Rational Nonprofit Entrepreneurship.  Journal of Economics and Management Strategy.

 

$Edward Glaeser and Andrei Shleifer, ANot-for-Profit Entrepreneurs@, Journal of Public Economics, 2000.

 

Avner Ben-Ner and Theresa Van Hoomisen, "Nonprofit Organizations in the Mixed Economy: A Demand and Supply Analysis," in Annals of Public and Cooperative Economics, 1991.

 

Dennis Young, "Entrepreneurship and the Behavior of Nonprofit Organizations: Elements of a Theory," in ENPI (and other places).

 

Dennis Young, If Not For Profit, For What?, 1983

Bruce Kingma, "Public Good Theories of the Nonprofit Sector," Voluntas, June 1997.

 

A.G. Holtmann, "A Theory of Non-profit Firms," Economica 50, November 1983.

 

Charles Clotfelter, "The Distributional Consequences of Nonprofit Activities" in Clotfelter, ed., Who Benefits from the Nonprofit Sector, 1992.

 

Avner Ben-Ner, "Nonprofit Organizations: Why do they Exist in Market Economics?,"  In Susan Rose-Ackerman, ed., The Economics of Nonprofit Institutions: Studies in Structure and Policy, 1986 (hereafter ENPI).

 

Burton Weisbrod, Chapter 2 "Options Among Institutional Forms" in NPE.

 

Henry Hansmann, "The Role of Non-Profit Enterprise," Yale Law Journal 89, April 1980.

 

Ottorino Chillemi and Benedetto Gui, "Product Quality in Trust Type Nonprofits: An Expository Evaluation of Three Economic Models," in Towards the 21st Century: Challenges for the Voluntary Sector (Proceedings of the 1990 Conference of the Association of Voluntary Action Scholars), July 1990.

 

Burton Weisbrod, "Toward a Theory of the Voluntary Nonprofit Sector in a Three-Sector Economy," in ENPI (and other places).

 

Andreas Ortmann and Mark Schlesinger, "Trust, Repute, and the Role of Nonprofit Enterprise,"  Voluntas, June 1997.

 

Richard Steinberg, "Overall Evaluation of Economic Theories," Voluntas, June 1997.

 

B) Testing the Theories.

 

1) Public Goods Theories

 

Feigenbaum, Susan, "The Case of Income Redistribution: A Theory of Government and Private Provision of Collective Goods," Public Finance Quarterly, 8, 1980.

 

2) Contract Failure

 

*Richard Steinberg and Bradford Gray, "'The Role of Nonprofit Enterprise' in 1992: Hansmann Revisited," in Nonprofit and Voluntary Sector Quarterly (hereafter NVSQ), 1993.

 

*Elizabeth Mauser, "The Importance of Organizational Form: Parent Perceptions vs. Reality in the Day Care Industry", in Powell and Clemens, 1998.

 

$Richard Hirth, "Consumer Information and Ownership in the Nonprofit Nursing Home Sector," (draft, 1994).

 

$Tami L. Mark, APsychiatric Hospital Ownership and Performance: Do Nonprofit Organizations Offer Advantages in Markets Characterized by Asymmetric Information@, Journal of Human Resources, vol. 31, 1996 or so.

$William Spector, Thomas Selden, and Joel Cohen, AThe Impact of Ownership Type on Nursing Home Outcomes,@ Health Economics, Nov. 1998.

 

$Mark McClellan and Douglas Staiger, AComparing Hospital Quality at For-Profit and Not-For-Profit Hospitals@, NBER Working Paper 7324, 1999.

 

Burton Weisbrod and Mark Schlesinger, "Ownership and Regulation in Markets with Asymmetric Information: Theory and Empirical Application to the Nursing Home Industry," in ENPI.

 

3) Subsidy Theories

 

$Henry Hansmann, "The Effect of Tax Exemption and other Factors on the Market Share of Nonprofit Versus For-Profit Firms," National Tax Journal, 1987.

 

$Gulley, O. David and Rexford E. Santerre.  1993.  The Effect of Tax Exemption on the Market Share of Nonprofit Hospitals.  National Tax Journal, XLVI, pp. 477-486.

 

4) Entrepreneurial Sorting

 

Philip Mirvis, "The Quality of Employment in the Nonprofit Sector: An Update on Employee Attitudes in Nonprofits Vs. Business and Government," Nonprofit Management and Leadership, 1992.

 

James Rawls, Robert Ullrich, and Oscar Nelson, Jr., " A Comparison of Managers Entering or Reentering the Profit and Nonprofit Sectors, Academy of Mangement Journal, 1975.

 

$Ronald Ehrenberg, John Cheslock, and Julia Epifantseva, APaying Our Presidents: What do Trustees Value?@, NBER Working Paper 7886, 2000.

 

5) General Comparisons

 

*Burton Weisbrod, AInstitutional Form and Organizational Behavior,@ in Powell and Clemens, eds., Private Action and the Public Good, 1998 (hereafter Powell and Clemens).

 

$Mark Schlesinger,  AMismeasuring the Consequences of Ownership: External Influences and the Comparative Performance of Public, For-Profit, and Private Nonprofit Organizations,@ in Powell and Clemens.    

 

Mark Pauley, "Nonprofit Firms in Medical Markets," American Economic Review 77, 1987, pp. 257-262.

 

Martin Knapp, "Intersectoral Differences in Cost Effectiveness: Residential Child Care in England and Wales," in NSIP.

 

Bradford Gray, ed., For-Profit Enterprise in Health Care, 1986.

 

Bradford Gray,  The Profit Motive and Patient Care: The Changing Accountability of Doctors and Hospitals, 1991.

 

Christoph Badelt and Peter Weiss, "Specialization, Product Differentiation and Ownership Structure in Personal Social Services: The Case of Nursery Schools," Kyklos, 1990.

 

Vivian Hamilton, "The Impact of Ownership Form and Regulatory Measures on Firm Behavior: A Study of Hospices."  Nonprofit Management and Leadership, 1994.

 

6) Objectives

 

$Richard Steinberg, "The Revealed Objective Functions of Nonprofit Firms," Rand Journal of Economics 17, Winter 1986.

 

$Jyoti Khanna, John Posnett, and Todd Sandler, "Charity Donations in the UK: New Evidence based on Panel Data," Journal of Public Economics, 1995.

 

$Jyoti Khanna and Todd Sandler, APartners in Giving: The Crowding-in Effects of UK Government Grants,@ European Economic Review, 2000.

 

$James Gapinski, "Do the Nonprofit Performing Arts Optimize? The Moral from Shakespeare," Quarterly Review of Economics and Business 25, Summer 1985.

 

William Luksetich, Philip Jacobs, and Mark Lange, "How do Nonprofits Respond to Donations?  An Economic Analysis of Nonprofit Supply Behavior" Philanthropy Monthly, 1986.

 

C) Theories Primarily from Other Disciplines

 

Julian Wolpert, "Decentralization and Equity in Public and Nonprofit Sectors," NVSQ, Winter 1993.

 

Walzer, Michael.  1991.  "The Idea of Civil Society: A Path to Social Reconstruction."  Dissent, Spring, pp. 293-404. 

 

Rich Steinberg, "The Clash of Values in the Civil Society," working paper.

 

James Douglas, "Political Theories of Nonprofit Organizations" in Powell.

 

III) Modelling Nonprofit Behavior

 

*Estelle James, "How Nonprofits Grow," in ENPI.

 

*Richard Steinberg, "Public Policy and the Performance of Nonprofit Organizations: A General Framework", NVSQ, 1993.

 

Richard Steinberg, "Nonprofits and the Market" in Powell, pp. 129-30 only.

 

$Anne Preston, "Entrepreneurial Self-Selection into the Nonprofit Sector: Effects on Motivation and Efficiency," draft, 1992.

 

$Catherine Eckel and Rich Steinberg, "Tax Policy and the Objectives of Nonprofit Organizations in a Mixed-Sector Duopoly.", draft, 1994.

 

$Avner Ben-Ner, "Birth, Change and Bureaucratization in Nonprofit Organizations: An Economic Analysis" (draft, 1987)

 

$Marc Bilodeau, "Profitable Nonprofits," (draft, 1998).

 

$Mark Pauley and Michael Redisch, "The Not-for-Profit Hospital as a Physicians Cooperative," American Economic Review 63, 1973.

 

$Joseph Newhouse, "Toward a Theory of Non-profit Institutions: An Economic Model of a Hospital," American Economic Review 60, 1970.

 

$Richard Steinberg and Burton A. Weisbrod. "To Give or to Sell?  That is the Question.  Or, ... Price Discrimination by Nonprofit Organizations with Distributional Objectives," Working Paper, 2000.

 

Richard Steinberg and Burton A. Weisbrod, "Pricing and Rationing by Nonprofit Organizations with Distributional Objectives," in Burton A. Weisbrod, ed., To Profit or Not to Profit: The Commercialism Transformation of the Nonprofit Sector.  New York: Cambridge University Press, 1998.

 

Estelle James and Susan Rose-Ackerman, The Nonprofit Enterprise in Market Economies, 1986.

 

IV) Contracting Out, Public-Private Partnerships, and Crowding Out: Government/Nonprofit Relations

 

A) Contracting

 

*Kirsten Grønbjerg, "Transaction Costs in Social Service Contracting: Lessons from the USA," In Perri 6 and Jeremy Kendall, eds., The Contract Culture in Public Services, Brookfield, VT: Ashgate Publishing Co., 1997.

 

*Steinberg, Richard.  "Competition in Contracted Markets."  In Perri 6 and Jeremy Kendall, eds., The Contract Culture in Public Services, Brookfield, VT: Ashgate Publishing Co., 1997.

 

$Susan Rose-Ackerman,  "Do Government Grants to Charity Reduce Private Donations?"  In Michelle White, ed., Nonprofit Firms in a Three-Sector Economy, 1981.  Reprinted in ENPI.

 

$Susan Rose-Ackerman, "Ideals versus Dollars: Donors, Charity Managers, and Government Grants," Journal of Political Economy 95, 1987.

 

$Bruce Kingma, "Portfolio Theory and Nonprofit Financial Stability," NVSQ, 1993.

 

Carolyn Hill, AContracting with Nonprofits and For-Profits for Human Services@, working paper, Harris School of Public Policy Studies, 2000.

 

James Ferris, "The Double-Edged Sword of Social Service Contracting: Public Accountability versus Nonprofit Autonomy," Nonprofit Management and Leadership, vol. 3 #4, 1993.

 

Judith Saidel, "Resource Interdependence: The Relationship between State Agencies and Nonprofit Organizations," Public Administration Review, 1991.

 

Steven Rathgeb Smith, "Contracting and the Changing Politics of Need in the U.S." In Perri 6 and Jeremy Kendall, eds., The Contract Culture in Public Services, Brookfield, VT: Ashgate Publishing Co., 1997.

 

Kirsten Gronbjerg, Understanding Nonprofit Funding, 1993.

 

Steven R. Smith and M. Lipsky, Nonprofits for Hire: The Welfare State in the Age of Contracting, 1993.

 

Robert W. Paulson, "People and Garbage are not the Same: Issues in Contracting for Public Mental Health Services," Community Mental Health Journal, 1988.

 

Christoph Badelt, "Contracting and Institutional Choice in Austria" In Perri 6 and Jeremy Kendall, eds., The Contract Culture in Public Services, Brookfield, VT: Ashgate Publishing Co., 1997.

 

Susan Rose-Ackerman, "Efficiency, Funding, and Autonomy in the Third Sector," in Anheier and Seibel, eds., The Third Sector: Comparative Studies of Nonprofit Organizations, 1990.

 

B) Partnerships

 

*C. Theodore Koebel, Richard Steinberg, and Robert Dyck, "Public-Private Partnerships for Affordable Housing: Definitions and Application in an International Perspective," in Koebel, ed., Shelter and Society: Theory, Research, and Policy for Nonprofit Housing, 1998.

 

Jeanne M. Wolfe and William Jay,  "The Revolving Door: Third-Sector Organizations and the Homeless."  In George Fallis and Alex Murray, eds., Housing the Homeless and Poor: New Partnerships among the Private, Public, and Third Sectors, 1990.

 

Keith Banting,  "Social Housing in a Divided State."  In George Fallis and Alex Murray, eds., Housing the Homeless and Poor: New Partnerships among the Private, Public, and Third Sectors, 1990.

 

C) Crowding Out

 

*Richard Steinberg,  "What the Numbers Say," Advancing Philanthropy, vol 3, #2, Summer 1995, pp. 26-31.

 

*Richard Steinberg, "Does Government Spending Crowd Out Donations?  Interpreting the Evidence," Annals of Public and Cooperative Economics, 1991. selected tables = *; entire article = $.

 

$Richard Steinberg, "Voluntary Donations and Public Expenditures in a Federalist System," American Economic Review, 1987.

 

$Jerald Schiff, Charitable Giving and Government Policy, 1990.

 

$Bruce Kingma, "An Accurate Measurement of the Crowd-Out Effect, Income Effect, and Price Effect for Charitable Contributions," Journal of Political Economy, 1989.

 

$Bruce Kingma and Robert McClelland, "Public Radio Stations are Really, Really Not Public Goods: Charitable Contributions and Impure Altruism,"  Annals of Public and Cooperative Economics, March 1995.

 

$John Straub, AFundraising and Government Crowd-Out of Private Contributions to Public Radio: An Empirical Study,@ working paper, U. of Wisconsin-Madison, 2000.

 

$Andreoni, James. (1989).  Giving with Impure Altruism: Applications to Charity and Ricardian Equivalence.  Journal of Political Economy, 97, 1447-58.

 

$Andreoni, James. (1993).  An Experimental Test of the Public Goods Crowding-Out Hypothesis.  American Economic Review, 83, 1317-1327.

 

Burton Abrams and Mark Schmitz, "The Crowding-Out Effect of Governmental Transfers on Private Charitable Contributions," Public Choice, 1978.

 

Burton Abrams and Mark Schmitz, "The Crowding-Out Effect of Governmental Transfers on Private Charitable Contributions: Cross-Section Evidence," The National Tax Journal, 1984.

 

Kathleen M Day and Rose Anne Devlin, AVolunteerism and crowding out: Canadian Econometric Evidence.  Canadian Journal of Economics, XXIX, Feb. 1996, pp. 37-53.

 

Abigail Payne, ADoes the Government Crowd-Out Private Donations?  New Evidence from a Sample of Non-Profit Firms,@ Journal of Public Economics, 1998.

 

Mark Wilhelm and David Ribar, AAltruistic and Joy-of-Giving Motivations in Charitable Behavior@, working paper, 2000.

 

V) Taxation of Nonprofit Organizations and their Commercial Activities

 

*John Simon, "The Tax Treatment of Nonprofit Organizations: A Review of Federal and State Policies," in Powell, 1987.

 

*Richard Steinberg and Marc Bilodeau, Should Nonprofit Organizations Pay Sales and Property Taxes. Monograph published by the National Council of Nonprofit Associations, July 1999. 

Burton Weisbrod, "Ch. 6: Revenues from Sales," NTE

 

Harvey Dale, "Rationales for Tax Exemption," in Independent Sector and United Way Institute, Looking Forward to the Year 2000: Public Policy and Philanthropy - 1988 Spring Research Forum Working Paperrs, 1988.

 

Joseph Cordes and Burton Weisbrod, "Differential taxation of nonprofits and the commercialization of nonprofit revenues,"  in To Profit....

 

Charles Clotfelter, "Tax-induced Distortions in the Voluntary Sector," Case Western Reserve Law Review, vol 39 #3, 1988-89.

 

Jerald Schiff and Burton Weisbrod, "Competition between For-Profit and Nonprofit Organizations in Commercial Activities," Annals of Public and Cooperative Economics, 1991.

 

$Catherine Eckel and Richard Steinberg, "Tax Policy and the Objectives of Nonprofit Organizations in a Mixed Sector Duopoly," (draft, 1994).

 

$Richard Steinberg, ""Unfair" Competition by Nonprofits and Tax Policy," National Tax Journal, September 1991

 

$Lewis M. Segal and Burton A. Weisbrod, "Interdependence of Commercial and Donative Revenues,"  in To Profit....

 

Susan Rose-Ackerman, "Unfair Competition and the Corporate Income Tax," Stanford Law Review 34, May 1982.

 

Henry Hansmann, "Unfair Competition and the Unrelated Business Income Tax," Virginia Law Review 75, 1989, pp. 605-635.

 

Kingma, Bruce R.  1995.  Do Profits "Crowd Out" Donations, or Vice Versa?  The Impact of Revenues from Sales on Donations to Local Chapters of the American Red Cross.  Nonprofit Management and Leadership 6,  pp. 21-38.

 

James Bennett and Gabriel Rudney, "A Commerciality Test to Resolve the Commercial Nonprofit Issue," Tax Notes, September 14, 1987.

 

Burton Weisbrod, "Tax Policy toward Nonprofit Organizations: An Eleven-Country Survey," Voluntas, 1991.

 

Independent Sector, Why Tax Exemption? The Public Service Role of America's Independent Sector, (pamphlet, 1993).

 

Colombo, John D. and Mark A. Hall, The Charitable Tax Exemption, 1995.

 

VI) Regulating Inputs

 

A) Labor

 

$Laura Leete, "Wither the Nonprofit Wage Differential? New Estimates from the 1990 Census,@ draft, 1998 (I think this is forthcoming in Journal of Labor Economics).

 

$Laura Leete, AWage Equity and Employee Motivation in Nonprofit and For-Profit Organizations,@ forthcoming, Journal of Economic Behavior and Organization

 

$Myron Roomkin and Burton Weisbrod, "Managerial Compensation and Incentives in For-Profit and Nonprofit Hospitals, The Journal of Law, Economics, and Organization, Oct. 1999, pp. 750-781.

 

$Femida Handy and Eliakim Katz, AThe Wage Differential Between Nonprofit Institutions and Corporations: Getting More by Paying Less?@ Journal of Comparative Economics, 1998.

 

Richard Steinberg, "Profits as Incentives within Nonprofit Firms," Nonprofit Management and Leadership 1(2), 1990.

 

Richard Steinberg, "Labor Economics and the Nonprofit Sector: A Literature Review," Nonprofit and Voluntary Sector Quarterly, Summer 1990.

 

Nancy Wolff, Burton Weisbrod, and Edward Bird, "The Supply of Volunteer Labor: The Case of Hospitals," Nonprofit Management and Leadership, 1993.

 

Jerald Schiff, "Tax Reform and Volunteering," in Independent Sector and United Way Institute, The Constitution and the Independent Sector - 1987 Spring Research Forum Working Papers, 1987.

 

Bill Duncombe and Jeff Brudney, "Volunteer Demand and the Optimal Mix of Volunteer and Paid Staff in Local Governments," (draft, 1992).

 

B) Capital

 

*Henry Hansmann, "Why Do Universities Have Endowments?," Journal of Legal Studies 29, January 1990. (skip appendix)

 

*Howard Tuckman and Cyril Chang, "Accumulating Financial Surpluses in Nonprofit Organizations," in Young, Hollister, and Hodgkinson, eds., Governing, Leading, and Managing Nonprofit Organizations, 1993.

 

Henry Hansmann, "The Rationale for Exempting Nonprofit Corporations from the Corporate Income Tax," Yale Law Journal 1981.

 

Chang, Cyril F. and Howard P. Tuckman.  1990.  "Why Do Nonprofit Managers Accumulate Surpluses and How Much Do They Accumulate?"  Nonprofit Management and Leadership, 1, 117-135.

 

Robert Margo, "Foundations," in Charles Clotfelter, ed., Who Benefits from the Nonprofit Sector?, 1992.

 

VII) Regulating Competition

 

*Richard Steinberg, "How Should Antitrust Laws Apply to Nonprofit Organizations?" In Young, Hollister, and Hodgkinson, eds., Governing, Leading, and Managing Nonprofit Organizations, 1993.

 

*Catherine Eckel and Richard Steinberg, "Competition, Performance, and Public Policy

Towards Nonprofits," in Hammack and Young, eds., Nonprofit Organizations in the Marketplace, 1993.

 

*Howard Tuckman, "Competition, Commercialization, and the evolution of Nonprofit Organizational Structures,"  in To Profit...

 

*Susan Rose-Ackerman, "United Charities: An Economic Analysis," Public Policy 28, 1980.

 

Estelle James, "Commercialism among Nonprofits: Objectives, Opportunities, and Constraints." in To Profit...

 

$Bilodeau, Marc. "Voluntary Contributions to United Charities," Journal of Public Economics, 48, pp.119‑133, 1992.

 

$Al Slivinski and Marc Bilodeau, "Rival Charities," Journal of Public Economics, 1997.

 

$Catherine Eckel and Richard Steinberg, "Cooperation meets Collusion: Antitrust and the Nonprofit Sector," (draft, 1991)

 

$J. Michael Woolley and H.E. Frech, III, "How Hospitals Compete: A Review of the Literature," University of Florida Journal of Law and Public Policy, 1988-89.

 

$Carlton, Dennis W., Bamberger, Gustavo E. and Epstein, Roy J.  (1995)  Antitrust and Higher Education: Was there a Conspiracy to Restrict Financial Aid?  The Rand Journal of Economics,  26,  131-147.

 

$Susan Feigenbaum, "Competition and Performance in the Nonprofit Sector: The Case of US Medical Research Charities," Journal of Industrial Economics, 1987.

 

$Paul Joskow, "The Effects of Competition and Regulation on Hospital Bed Supply and the Reservation Quality of the Hospital," Bell Journal of Economics, 1980.

 

Sharon Oster, "Nonprofit Organizations as Franchise Operations," Nonprofit Management and Leadership, 1992.

 

Mark Singer and John Yankey, "Organizational Metamorphosis: A Study of Eighteen Nonprofit Mergers, Acquisitions, and Consolidations," Nonprofit Management and Leadership, 1991.

 

Ellen Netting and P. Ketner, "Franchising, Merging, and Profit-Making Ventures: Implications for Health and Human Services," Journal of Voluntary Action Research 1987.

 

VIII) Subsidizing Donations

 

*Richard Steinberg, "Would a Flat Tax Flatten Donations?"  Indiana Donor's Alliance Review, 1996.

 

*Richard Steinberg, "Taxes and Giving: New Findings," Voluntas, 1990.

 

$Charles Clotfelter, Chapter 2, "Contributions by Individuals: Estimates of the Effects of Taxes," in Federal Tax Policy and Charitable Giving, 1985, excerpts.

 

$Kevin Barrett, "Charitable Giving and Federal Income Tax Policy: Additional Evidence from a Panel of Taxpayers," National Tax Journal, 1991.

 

$Kevin Barrett, Anya McGuirk, and Richard Steinberg, "Further Evidence on the Dynamic Impact of Taxes on Charitable Giving," National Tax Journal, June 1997.

 

$Peter Navarro, "Why Do Corporations Give to Charity?," Journal of Business, 1988.

 

$O'Neil, Cherie J., Steinberg, Richard and Thompson, G. Rodney  (1996)  Reassessing the Tax-Favored Status of the Charitable Deduction for Gifts of Appreciated Assets,  National Tax Journal,  XLIX,  2,  215-234.

 

$Randolph, W.C.  (1995)  Dynamic Income, Progressive Taxes, and the Timing of Charitable Contributions,  Journal of Political Economy,  103,  4, 709-38.

 

$Russell Roberts, "Financing Public Goods," Journal of Political Economy 95, 1987.

 

$Joel Slemrod, "Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? The Case of Charitable Contributions," Review of Economics and Statistics 71, August 1989.

 

$LH Lankford and JH Wycoff, "Modeling Charitable Giving Using a Box-Cox Standard Tobit Model," Review of Economics and Statistics, 73, 1991.

 

$William Reece and Kim Zieschang, "Consistent Estimation of the Impact of Tax Deductibility on the Level of Charitable Contributions," Econometrica 53, 1985.

 

Richard Steinberg, "Tax Credits for Charitable Giving," draft 1988.

 

Lawrence Lindsey, "Budget Neutral Options to Encourage Charitable Giving," in Independent Sector and United Way Institute, Looking Forward to the Year 2000: Public Policy and Philanthropy - 1988 Spring Research Forum Working Papers, 1988.

 

Gerald Auten, Charles Clotfelter, and Richard Schmalbeck, "Taxes and Philanthropy Among the Wealthy", (recently published B cite not available).

 

IX) Regulation of Fundraising

 

*Richard Steinberg, "On the Regulation of Fundraising," in Dwight Burlingame, ed., Critical Issues in Fundraising, 1997.

*Richard Steinberg, "United Cancer Council v. Commissioner of the IRS and the Indirect Regulation of Fundraising," (draft, 1993).

 

$James Andreoni, "Toward a Theory of Charitable Fundraising." Journal of Political Economy, December 1998.

 

$Lise Vesterlund, "The Informational Value of Sequential Fundraising." draft, 1999.

           

$Richard Steinberg, "Should Donors Care about Fundraising?" in ENPI.      

 

$Richard Steinberg, "Optimal Fundraising by Nonprofit Firms," in Giving and Volunteering: New Frontiers of Knowledge, 1985.

 

$Susan Rose-Ackerman, "Charitable Giving and "Excessive" Fundraising," in ENPI (and other places).

 

$Burton Weisbrod and Nestor Dominguez, "Demand for Collective Goods in Private Nonprofit Markets: Can Fund Raising Expenditures Help Overcome Free-Rider Behavior?"  Journal of Public Economics, 1986.

 

$Posnett, J. and Sandler, T.  "Demand for Charity Donations in Private Non-Profit Markets: The Case of the U.K." Journal of Public Economics, 1989.

 

Richard Steinberg, "The Economics of Fundraising," in Dwight Burlingame and Monty Hulse, eds., Taking Fund Raising Seriously, 1991.

 

Richard Steinberg, "Regulation of Charity Fundraising: Unintended Consequences," (draft, July 1991).

 

Gordon Tullock, "Information without Profit," Chapter 4 in The Economics of Wealth and Poverty, 1986 (and other places).

 

Richard Steinberg, "Regulation of Charitable Solicitation," Case Western Reserve Law Review, vol. 39#3, 1988-1989.

 

X) Cross-Sectoral Conversions

 

*John Goddeeris and Burton Weisbrod, "Conversion from nonprofit to For-Profit Legal Status: Why Does it Happen and Should Anyone Care?" in To Profit...