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.     

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.     

Fifteen Years of Family Group Conferencing: Coordinators Talk About Their Experiences in Aotearoa New Zealand

Family Group Conferencing (FGC) as a solution-focused strategyin child welfare has now been a mandated practice in AotearoaNew Zealand since 1989. This qualitative study examines theexperiences of Care and Protection Coordinators who have beenconvening FGC since the early years of the legislation. Thestudy explores early perceptions of the legislation, what firstattracted them to the role and what keeps them in the job. Inparticular, the study explores the practice tensions that restwithin family-centred child protection models, and the waysin which FGC practice has developed in response to modern imperatives.     

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.     

Educational Issues for Children and Young People in Families Living in Emergency Accommodation—An Irish Perspective

The article explores how homelessness may impact on the educational participation of children and young people in families living in emergency accommodation in Dublin. Many difficulties arise in terms of maintaining consistent schooling for children when they are part of a homeless family, including problems getting to and from school if living at a distance from their original schools, frequent changes in school and inadequate facilities and overcrowding in their temporary accommodation. Despite the many difficulties involved in maintaining children's regular school attendance, it is evident that school may represent the only stability for a child in an otherwise insecure and changing routine. Copyright © 2006 Children's Research Centre.     

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.