Wednesday, January 27, 2010
The Urban Institute's Center on Nonprofits & Philanthropy recently made available the following research reports:
- Elizabeth T. Boris, Joseph J. Cordes, Mauricio Soto, Eric Toder. An Analysis of Potential Tax Incentives to Increase Charitable Giving in Puerto Rico: Improved incentives for private charitable giving would strengthen nonprofit organizations in Puerto Rico. Puerto Rico’s income tax allows itemizers to deduct charitable contributions, but with limits. Taxpayers may choose between a 100 percent deduction for contributions over 3 percent of adjusted gross income (AGI) or a 33 percent deduction for contributions with no floor. Deductions may not exceed 15 percent of AGI. Removing the 15 percent ceiling would be a relatively cost effective way of encouraging more giving. Reducing the 3 percent floor, though generating less additional giving per dollar of revenue loss, would encourage broader participation. (A policy brief summarizing the report is also available.)
- Erwin de Leon, Matthew Maronick, Carol J. De Vita, Elizabeth T. Boris, Community-Based Organizations and Immigrant Integration in the Washington, D.C., Metropolitan Area: This study examines immigrant integration through the lens of community-based organizations. Based on interviews with nonprofit leaders and an analysis of data from the National Center for Charitable Statistics, the study found that immigrant-serving nonprofits provide a wide range of programs and services to foreign-born communities which promote the social and political mobility of newcomers. Findings also suggest a potential spatial mismatch between immigrant-serving organizations and the people they serve. The organizations are concentrated in the metropolitan area while immigrant populations are growing in the outer suburbs. Moreover, different political and administrative structures and policies affect the ability of these nonprofits to serve their constituents.
The Center also makes available a more complete list of research reports and related publications.