An Overview of the Nonprofit and Charitable Sector

[Excerpt] A number of policy issues have direct or indirect consequences for the nonprofit and charitable sector, including the establishment of a social innovation initiative, changes in the tax treatment of charitable donations, responses to the economic downturn, and health care reform. The nonprofit and charitable sector represents a significant portion of the U.S. economy. The sector is also highly diverse. Having a greater understanding of the nonprofit and charitable sector as a whole may help policymakers evaluate proposals that may impact the sector. The first section of this report provides a formal definition of the nonprofit and charitable sector. The term “nonprofit sector” is generally intended to refer to organizations with federal tax-exempt status; “charitable sector” refers to the subset of these organizations that have 501(c)(3) public charity status. The next section reports on the size and scope of the charitable sector. Charitable organizations are estimated to employ more than 7% of the U.S. workforce, while the broader nonprofit sector is estimated to employ 10% of the U.S. workforce. In 2009, the charities filing Form 990 with the Internal Revenue Service reported approximately $1.4 billion in revenue and reported holding nearly$2.6 billion in assets. Nonprofit institutions serving households (largely charities) constituted more than 5% of GDP in 2008. The third section of this report examines how charities are funded. Revenue comes from a variety of sources, including private contributions, payments (fees for service), government grants, and investment income. Revenue sources vary significantly across different types of charities: charities involved in health care (including nonprofit hospitals) and educational institutions rely heavily on private payments while arts, culture, and humanities charities and environment and animals charities are more reliant on private contributions. Private contributions to charities are of particular interest as charitable giving may respond to changes in the tax code. As the recent economic downturn has increased the demand for goods and services provided by a number of charities, the impact of the business cycle on funding is also discussed. The fourth section provides an overview of the charitable sector’s relationship with government. From a theoretical perspective, economics suggests that the government should subsidize activities that are either public goods or have positive external effects. It can be argued that some charitable activities possess these qualities. The costs to the government of providing grants, allowing charitable contributions to be tax deductible, exempting investment income of charities from tax, and providing property and sales tax exemptions are presented. The oversight role of the government is also reviewed. Finally, the report concludes with policy considerations. This section opens by surveying what policy options are considered most important by charitable organizations themselves. Building on this, a number of policy options are examined, including (1) increasing government grants and subsidies to charitable organizations; (2) creating an oversight agency within the federal government to gather data, conduct research, and advocate for the charitable sector; (3) implementing policies designed to help charities and foundations in economic downturns; (4) changing the itemized deduction for charitable contributions by limiting, converting to a credit, or making the deduction more widely available; and (5) a variety of other tax issues

Survey of respiratory sounds in infants

Background: Over the last decade there has been an apparent increase in childhood wheeze. We speculated that much of the reported increase may be attributed to the term wheeze being adopted by parents to describe a variety of other forms of noisy breathing. Aims: To investigate terminology used by parents to describe their children’s breath sounds. Methods: An interview was carried out with the parents of 92 infants with noisy breathing, beginning with an open question and then directed towards a more detailed description. Finally, the parents were asked to choose from a wheeze, ruttle, and stridor on imitation by the investigator and video clips of children. Results: Wheeze was the most commonly chosen word on initial questioning (59%). Only 36% were still using this term at the end of the interview, representing a decrease of one third, whereas the use of the word ruttles doubled. Conclusions: Our results reflect the degree of inaccuracy involved in the use of the term wheeze in clinical practice, which may be leading to over diagnosis. Imprecise use of this term has potentially important implications for therapy and clinical trials

A laser probe ⁴⁰Ar /³⁹Ar and INAA investigation of four Apollo granulitic breccias

Infrared laser probe 40Ar/39Ar geochronology, instrumental neutron activation analysis (INAA) and analytical electron microscopy have been performed on four 0.5 x 1.0 x 0.3 cm polished rock tiles of Apollo 16 and 17 granulitic breccias (60035, 77017, 78155, and 79215). Pyroxene thermometry indicates that these samples were re-equilibrated and underwent peak metamorphic sub-solidus recrystallization at 1000 – 1100°C, which resulted in homogeneous mineral compositions and granoblastic textures. 40Ar/39Ar data from this study reveal that three samples (60035, 77017, and 78155) have peak metamorphic ages of ~4.1 Ga. Sample 79215 has a peak metamorphic age of 3.9 Ga, which may be related to Serenitatis basin formation. All four samples contain moderately high concentrations of meteoritic siderophiles. Enhanced siderophile contents in three of the samples provide evidence for projectile contamination of their target lithologies occurring prior to peak metamorphism. Post-peak metamorphism, low-temperature (<300ºC) events caused the partial resetting of argon in the two finer-grained granulites (60035 and 77017). These later events did not alter the mineralogy or texture of the rocks, but caused minor brecciation and the partial release of argon from plagioclase. Interpretation of the low-temperature data indicates partial resetting of the argon systematics to as young as 3.2 Ga for 60035 and 2.3 Ga for 77017. Cosmic ray exposure ages range from 6.4 to ~339 Ma. Our results increase the amount of high-precision data available for the granulitic breccias and lunar highlands crustal samples. The results demonstrate the survival of pre-Nectarian material on the lunar surface and document the effects of contact metamorphic and impact processes during the pre-Nectarian Epoch, as well as the low-temperature partial resetting of ages by smaller impact events after 3.9 Ga. The mineralogy and chemical composition of these rocks, as well as exhumation constraints, indicate that the source of heat for metamorphism was within kilometres of the surface via burial beneath impact melt sheets or hot ejecta blankets

Geology of Tindfjallajökull volcano, Iceland

The geology of Tindfjallajökull volcano, southern Iceland, is presented as a 1:50,000 scale map. Field mapping was carried out with a focus on indicators of past environments. A broad stratocone of interbedded fragmental rocks and lavas was constructed during Tindfjallajökull’s early development. This stratocone has been dissected by glacial erosion and overlain by a variety of mafic to silicic volcanic landforms. Eruption of silicic magma, which probably occurred subglacially, constructed a thick pile of breccia and lava lobes in the summit area. Mafic to intermediate flank eruptions continued through to the end of the last glacial period, producing lavas, hyaloclastite-dominated units and tuyas that preserve evidence of volcano-ice interactions. The Thórsmörk Ignimbrite, a regionally important chronostratigraphic marker, is present on the SE flank of the volcano. The geological mapping of Tindfjallajökull gives insights into the evolution of stratovolcanoes in glaciated regions and the influence of ice in their development

Accounting for the utilization of a N₂O mitigation tool in the IPCC inventory methodology for agricultural soils

In this study we review recent studies where dicyandiamide was used as a nitrification inhibitor to reduce both N₂O emissions from urine patches and nitrate leaching from pasture systems, and which led to the development of a commercial product for use on farmland. On average, emissions of N₂O and nitrate leaching were reduced by 72% and 61%, respectively. This study then demonstrates how a mitigation tool can be accounted for in the Intergovernmental Panel on Climate Change's inventory methodology when constructing an inventory of New Zealand's agricultural soil N₂O emissions. The current New Zealand specific emission factors for EF1 (0.01), EF3PRP (0.01) and FracLEACH (0.07) are amended to values of 0.0058, 0.0058 and 0.0455. Examples are also given, based on OVERSEER TM models, of the implications of farm management scenarios on N₂O inventories and total greenhouse gas production when using a N₂O mitigation tool; CO₂ equivalents kg⁻¹ milk solid decreased from 14.2 to as little as 11.7, depending on the management scenario modelled

Halothane hepatitis with renal failure treated with hemodialysis and exchange transfusion

A 38-year-old white female, hepatitis B antigen negative, developed fluminating hepatic failure associated with oliguria and severe azotemia after two halothane anesthesia and without exposure to other hepatotoxic drugs or blood transfusions. She was treated with multiple hemodialysis and exchange blood transfusion. The combined treatment corrected the uremic abnormalities and improved her level of consciousness. The liver and kidney function gradually improved, and she made a complete recovery, the first recorded with hepatic and renal failure under these post-anesthetic conditions. Further evaluation of this combined treatment used for this patient is warranted. © 1974 The Japan Surgical Society

Derivation of tropospheric methane from TCCON CH₄ and HF total column observations

The Total Carbon Column Observing Network (TCCON) is a global ground-based network of Fourier transform spectrometers that produce precise measurements of column-averaged dry-air mole fractions of atmospheric methane (CH₄). Temporal variability in the total column of CH₄ due to stratospheric dynamics obscures fluctuations and trends driven by tropospheric transport and local surface fluxes that are critical for understanding CH₄ sources and sinks. We reduce the contribution of stratospheric variability from the total column average by subtracting an estimate of the stratospheric CH₄ derived from simultaneous measurements of hydrogen fluoride (HF). HF provides a proxy for stratospheric CH₄ because it is strongly correlated to CH₄ in the stratosphere, has an accurately known tropospheric abundance (of zero), and is measured at most TCCON stations. The stratospheric partial column of CH₄ is calculated as a function of the zonal and annual trends in the relationship between CH₄ and HF in the stratosphere, which we determine from ACE-FTS satellite data. We also explicitly take into account the CH₄ column averaging kernel to estimate the contribution of stratospheric CH₄ to the total column. The resulting tropospheric CH₄ columns are consistent with in situ aircraft measurements and augment existing observations in the troposphere

Comparative marine biodiversity and depth zonation in the Southern Ocean: evidence from a new large polychaete dataset from Scotia and Amundsen seas

Based on a dataset of 16,991 and 307 morphospecies of polychaete worms collected from 58 epibenthic sledge deployments across the Scotia and Amundsen Seas, we show that the structures of their shelf, deep-shelf and slope communities are composed of distinct polychaete assemblages spanning regions with “high”, “intermediate”, and “low” biodiversity. Depth has been identified as the main factor structuring the polychaete communities in both seas, countering the prevalent notion of extended eurybathy of the Southern Ocean benthos. From an evolutionary perspective, this strong dissimilarity between shelf and slope fauna could be interpreted as evidence for survival in shelf refugias, rather than migration into deeper waters during glacial maxima. The previously unsampled Amundsen Sea is shown to be diverse, harbouring a high level of taxonomic novelty, with many species new to science. The polychaete community of the inner shelf in the Amundsen Sea (Pine Island Bay) has also been shown to be of deep-sea character, likely due to intrusion of the Circumpolar Deep Water onto the shelf. In the Scotia Sea, our data support the notion of relatively high biodiversity of waters around the South Orkney Islands, South Georgia, and Shag Rocks (all recently established as Marine Protected Areas) and depressed diversity in the extreme environment of Southern Thule

11 beta-hydroxysteroid dehydrogenase type 1 regulates glucocorticoid-induced insulin resistance in skeletal muscle

OBJECTIVE: Glucocorticoid excess is characterized by increased adiposity, skeletal myopathy, and insulin resistance, but the precise molecular mechanisms are unknown. Within skeletal muscle, 11beta-hydroxysteroid dehydrogenase type 1 (11beta-HSD1) converts cortisone (11-dehydrocorticosterone in rodents) to active cortisol (corticosterone in rodents). We aimed to determine the mechanisms underpinning glucocorticoid-induced insulin resistance in skeletal muscle and indentify how 11beta-HSD1 inhibitors improve insulin sensitivity. \ud RESEARCH DESIGN AND METHODS: Rodent and human cell cultures, whole-tissue explants, and animal models were used to determine the impact of glucocorticoids and selective 11beta-HSD1 inhibition upon insulin signaling and action. \ud RESULTS: Dexamethasone decreased insulin-stimulated glucose uptake, decreased IRS1 mRNA and protein expression, and increased inactivating pSer$^{307}$ insulin receptor substrate (IRS)-1. 11beta-HSD1 activity and expression were observed in human and rodent myotubes and muscle explants. Activity was predominantly oxo-reductase, generating active glucocorticoid. A1 (selective 11beta-HSD1 inhibitor) abolished enzyme activity and blocked the increase in pSer$^{307}$ IRS1 and reduction in total IRS1 protein after treatment with 11DHC but not corticosterone. In C57Bl6/J mice, the selective 11beta-HSD1 inhibitor, A2, decreased fasting blood glucose levels and improved insulin sensitivity. In KK mice treated with A2, skeletal muscle pSer$^{307}$ IRS1 decreased and pThr$^{308}$ Akt/PKB increased. In addition, A2 decreased both lipogenic and lipolytic gene expression.\ud CONCLUSIONS: Prereceptor facilitation of glucocorticoid action via 11beta-HSD1 increases pSer$^{307}$ IRS1 and may be crucial in mediating insulin resistance in skeletal muscle. Selective 11beta-HSD1 inhibition decreases pSer$^{307}$ IRS1, increases pThr$^{308}$ Akt/PKB, and decreases lipogenic and lipolytic gene expression that may represent an important mechanism underpinning their insulin-sensitizing action

The Iterative Signature Algorithm for the analysis of large scale gene expression data

We present a new approach for the analysis of genome-wide expression data. Our method is designed to overcome the limitations of traditional techniques, when applied to large-scale data. Rather than alloting each gene to a single cluster, we assign both genes and conditions to context-dependent and potentially overlapping transcription modules. We provide a rigorous definition of a transcription module as the object to be retrieved from the expression data. An efficient algorithm, that searches for the modules encoded in the data by iteratively refining sets of genes and conditions until they match this definition, is established. Each iteration involves a linear map, induced by the normalized expression matrix, followed by the application of a threshold function. We argue that our method is in fact a generalization of Singular Value Decomposition, which corresponds to the special case where no threshold is applied. We show analytically that for noisy expression data our approach leads to better classification due to the implementation of the threshold. This result is confirmed by numerical analyses based on in-silico expression data. We discuss briefly results obtained by applying our algorithm to expression data from the yeast S. cerevisiae.Comment: Latex, 36 pages, 8 figure