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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 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
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A laser probe <sup>40</sup>Ar /<sup>39</sup>Ar 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 (<300Ă‚ÂşC) 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
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