Tax-based research and data on non-profit organisations

Tax-exempt, non-profit organisations represent a significant and growing sector within the US economy. Between 1975 and 1990, assets of tax-exempt organisations increased in real terms by over 150 per cent while the revenue increased by over 227 per cent. This compares to a growth in real GDP of 52 per cent over the same period. A variety of tax policy issues on tax-exempt organisations and the non-profit sector can be addressed using several sources of data collected by the IRS from federal information and tax returns of exempt organisations. The Statistics of Income (SOI) Division, using sample data, conducts studies of many of the different components of the tax-exempt sector, including non-profit charitable organisations, organisations exempt under sections 501(c)(4)-(c)(9), private foundations and 4947(a) charitable trusts, and the unrelated business income of tax-exempt organisations. Income statement, balance sheet and other financial data, as well as a great amount of non-financial information, are collected in these SOI studies. The primary purposes of this article are: first, to document the role of the non-profit sector in the US economy and the evolving growth and change within the sector from the mid-1970s through to the present; and, second, to describe the ongoing SOI studies of tax-exempt organisations, the products and services available through SOI, and the future statistical plans at SOI for data collection and analysis of tax-exempt organisations and the non-profit sector.     

Assessing reoffense risk with juvenile sexual offenders

This article summarizes a two-year study of juvenile sexual offenders in Washington. Both community-based and institution-based treatment programs were evaluated. A typical profile of the juvenile sexual offender is offered, as well as recidivism data from a mean 20-month follow-up period.     

Dimensions of Participation in a Professional Social-Movement Organization

Differential participation after recruitment remains a black box in the social-movement and voluntary-association literatures. This paper identifies several dimensions of membership participation in a professional social-movement organization (SMO) with a national membership and analyzes the determinants of differential involvement in these forms. In general, members' ideological beliefs, social and organizational ties, perceptions about their SMO, and communication with SMO officials all predict participation across the various forms. Our findings extend previous work on differential participation in three ways. First, we statistically isolate cultural dimensions of postrecruitment participation and, in so doing, complement recent ethnographic research. Second, our findings suggest that the distinct dimensions of external and internal participation found by Knoke (1988) in a national sample of voluntary associations may not generalize to national SMOs studied individually. Third, our results indicate that models combining ideological and microstructural factors should explain the multiple forms of participation in SMOs lacking these distinct dimensions.     

The Decline of Barriers to Immigrant Economic and Political Rights in the American States: 1977–20011

State governments exercise significant powers to regulate the economic and social activities of resident aliens. We review the laws of the six leading states of immigrant settlement regulating access of noncitizens to 23 occupations, updating existing studies from 1946–77. Citizenship requirements for these occupations have plummeted, a change we attribute to federal court decisions, advisory opinions of state attorneys general, and state legislative and administrative action. There are numerous additional citizenship requirements in the statutes of the six states, although these appear to be poorly enforced. The authority of states to regulate their political communities is the most important remaining constitutionally valid basis of citizenship requirements. States define their political community broadly, leading to questionable exclusions of noncitizens from important activities.     

MEANINGFUL REGRESSION AND ASSOCIATION MODELS FOR CLUSTERED ORDINAL DATA

Many proposed methods for analyzing clustered ordinal data focus on the regression model and consider the association structure within a cluster as a nuisance. However, the association structure is often of equal interest—for example, temporal association in longitudinal studies and association between responses to similar questions in a survey. We discuss the use, appropriateness, and interpretability of various latent variable and Markov models for the association structure and propose a new structure that exploits the ordinality of the response. The models are illustrated with a study concerning opinions regarding government spending and an analysis of stability and change in teenage marijuana use over time, where we reveal different behavioral patterns for boys and girls through a comprehensive investigation of individual response profiles.     

Queer Intersections: Sexuality and Gender in Migration Studies

This essay examines the historical and theoretical development of sexuality in migration research. Noting gaps and omissions in the literature, the essay proposes a dual notion of sexuality including one that is produced by the intersection of other social identities such as class and race, and a queer studies‐derived idea of the sexual that goes against the normalizing of heterosexual institutions and practices. Utilizing a case study of Filipina migrant workers, the essay demonstrates the pivotal role of sexuality in the future of gender and migration research through a critique of the implicit normative assumptions around family, heterosexual reproduction, and marriage that abound in this body of literature, and how a critical notion of sexuality enables a more inclusive and accurate portrait of global gendered migration.     

Reactions to Job Content Plateaus: Examining Role Ambiguity and Hierarchical Plateaus as Moderators

Plateauing research often reveals a negative relationship between job content plateauing (i.e., lacking challenge in one's job) and work attitudes. This study explores situations where job content plateauing is associated with fewer negative work attitudes, revealing role ambiguity (i.e., being unclear about job duties and responsibilities) and hierarchical plateauing (i.e., low likelihood of promotions) as moderators of the job content plateau‐work attitude relationship. Specifically, job content plateaued employees reported greater job satisfaction and organizational commitment if they were not also experiencing a hierarchical plateau. Job content plateaued employees also reported greater job satisfaction when role ambiguity was low.     

Reasoning With Partial Knowledge

We investigate how sociological argumentation differs from classical first–order logic. We focus on theories about age dependence of organizational mortality. The overall pattern of argument does not comply with the classical monotonicity principle: Adding premises overturns conclusions in an argument. The cause of nonmonotonicity is the need to derive conclusions from partial knowledge. We identify metaprinciples that appear to guide the observed sociological argumentation patterns, and we formalize a semantics to represent them. This semantics yields a new kind of logical consequence relation. We demonstrate that this new logic can reproduce the results of informal sociological theorizing and lead to new insights. It allows us to unify existing theory fragments, and it paves the way toward a complete classical theory.     

Infants' Ability to Learn Phonetically Similar Words: Effects of Age and Vocabulary Size

What do novice word learners know about the sound of words? Word‐learning tasks suggest that young infants (14 months old) confuse similar‐sounding words, whereas mispronunciation detection tasks suggest that slightly older infants (18–24 months old) correctly distinguish similar words. Here we explore whether the difficulty at 14 months stems from infants' novice status as word learners or whether it is inherent in the task demands of learning new words. Results from 3 experiments support a developmental explanation. In Experiment 1, infants of 20 months learned to pair 2 phonetically similar words to 2 different objects under precisely the same conditions that infants of 14 months (Experiment 2) failed. In Experiment 3, infants of 17 months showed intermediate, but still successful, performance in the task. Vocabulary size predicted word‐learning performance, but only in the younger, less experienced word learners. The implications of these results for theories of word learning and lexical representation are discussed.