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.     

The State of Care Management in Learning Disability and Mental Health Services 12 Years into Community Care

This paper reports on the organization of care management froma longitudinal study of community care for people resettledfrom long-stay learning disability and psychiatric hospitals.The findings from a 12-year follow-up of care management arrangementsin 12 learning disability and eight mental health study siteservices are described. The diversity of care management arrangementsfound at earlier points in the evaluation remained evident.Also, many of the former ‘care in the community’service users were excluded from mainstream care managementarrangements in their localities. The difficulty of developingperson-centred arrangements in learning disability and the lackof integration of the Care Programme Approach and care managementwere evident. The findings and observations are placed in thewider policy and practice context, with suggestions for takingcare management forward nationally and locally.     

Inequality and Democratic Responsiveness

By allowing voters to choose among candidates with competingpolicy orientations and by providing incentives for incumbentsto shape policy in the direction the public desires, electionsare thought to provide the foundation that links governmentpolicy to the preferences of the governed. In this article Iexamine the extent to which the preference/policy link is biasedtoward the preferences of high-income Americans. Using an originaldata set of almost two thousand survey questions on proposedpolicy changes between 1981 and 2002, I find a moderately strongrelationship between what the public wants and what the governmentdoes, albeit with a strong bias toward the status quo. But Ialso find that when Americans with different income levels differin their policy preferences, actual policy outcomes stronglyreflect the preferences of the most affluent but bear virtuallyno relationship to the preferences of poor or middle-incomeAmericans. The vast discrepancy I find in government responsivenessto citizens with different incomes stands in stark contrastto the ideal of political equality that Americans hold dear.Although perfect political equality is an unrealistic goal,representational biases of this magnitude call into questionthe very democratic character of our society.     

Die Arbeitsgruppe Professionssoziologie und die Randständigkeit der Professionssoziologie im deutschsprachigen Raum

The article analyzes the consequences of the marginal status of the Sociology of Professions in Germany during the last decades on the efforts of the new working group “Sociology of Professions.” This new working group has been established in order to make professions an attractive research topic. First it will be demonstrated that a lack of a solid grounding in the international literature influences the new efforts to publish textbooks. Second it will be shown that there is a missing historical perspective in the old and new sociology of professions in Germany. Finally everything seems to indicate that the new working group is more interested in questions of general sociology and occupational sociology than in questions of a sociology of professions.     

‘The Effect of Social Networks at Origin Communities on Migrant Remittances: Evidence from Nang Rong District’

The literature on the effect of social networks on migrant remittances has ignored the influence of a household’s embeddedness in social networks in the origin community. This paper, using multilevel statistical modeling and social survey data from Nang Rong district in Thailand, examines how remittances between migrants and origin households are associated with social networks. Social network measures come from data on sibling and rice harvest network ties. Rice harvesting is very important to the rural economy, and households participating in the network are privy to vital sources of news and information that spread through the network. Results support the notion that migrants remit less to households that are isolates in the rice-harvesting network, which is theorized to be associated with access to information about employment options.     

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.     

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.