Nonprofit Management

Nonprofit Management is a specialized field that adapts core business and leadership principles to the unique context of mission-driven organizations. It encompasses the strategic planning, financial oversight, and operational leadership required to run an organization whose primary goal is social, cultural, or environmental impact rather than profit. Key responsibilities include fundraising, grant writing, volunteer coordination, and stakeholder engagement with boards, donors, and the community, all while measuring success through program effectiveness and fulfillment of the organization's core mission.

1. Introduction to the Nonprofit Sector
   1. Defining the Nonprofit Sector
      1. Core Characteristics of Nonprofit Organizations
         1. Mission-Driven Purpose
         2. Non-Distribution Constraint
         3. Voluntary Governance
         4. Public Benefit Focus
         5. Tax-Exempt Status
      2. Distinction from For-Profit Sector
         1. Profit Motive vs. Mission Motive
         2. Ownership and Control Differences
         3. Revenue Generation and Use
         4. Stakeholder Accountability
      3. Distinction from Government Sector
         1. Public Authority vs. Private Initiative
         2. Funding Sources and Mechanisms
         3. Accountability Structures
         4. Service Delivery Models
      4. Role of Nonprofits in Society and the Economy
         1. Service Provision and Gap Filling
         2. Advocacy and Social Change
         3. Community Building and Social Capital
         4. Economic Impact and Employment
         5. Innovation and Experimentation
   2. History and Evolution of the Nonprofit Sector
      1. Early Philanthropy and Charity Traditions
         1. Religious Foundations of Charity
         2. Mutual Aid Societies
         3. Settlement House Movement
      2. Growth of Voluntary Associations
         1. 19th Century Associational Life
         2. Progressive Era Reforms
         3. Post-War Expansion
      3. Legal Recognition and Tax Exemption
         1. Revenue Act of 1913
         2. Tax Reform Act of 1969
         3. Modern Tax Code Development
      4. Contemporary Trends and Challenges
         1. Professionalization of the Sector
         2. Globalization of Nonprofit Work
         3. Technology and Digital Transformation
         4. Increased Accountability Demands
   3. Types of Nonprofit Organizations
      1. Public Charities
         1. 501(c)(3) Organizations
         2. Educational Organizations
         3. Religious Organizations
         4. Health and Human Services Organizations
         5. Arts and Cultural Organizations
         6. Environmental Organizations
      2. Private Foundations
         1. Family Foundations
         2. Corporate Foundations
         3. Independent Foundations
         4. Operating Foundations
      3. Social Welfare Organizations
         1. 501(c)(4) Organizations
         2. Advocacy Groups
         3. Civic Leagues
         4. Social Action Organizations
      4. Trade and Professional Associations
         1. 501(c)(6) Organizations
         2. Business Leagues
         3. Chambers of Commerce
         4. Professional Societies
      5. Other Tax-Exempt Classifications
         1. Labor Unions (501(c)(5))
         2. Social Clubs (501(c)(7))
         3. Fraternal Societies (501(c)(8) and 501(c)(10))
         4. Veterans Organizations (501(c)(19))
   4. The Legal Framework for Nonprofits
      1. Incorporation Process
         1. State Incorporation Requirements
         2. Articles of Incorporation
         3. Corporate Name Requirements
         4. Registered Agent Designation
      2. Organizational Documents
         1. Drafting Bylaws
         2. Conflict of Interest Policies
         3. Document Retention Policies
         4. Board Resolutions
      3. Achieving Tax-Exempt Status
         1. IRS Application Process
         2. Form 1023 and 1023-EZ
         3. Form 1024 for Non-501(c)(3) Organizations
         4. State Tax Exemption Applications
      4. Ongoing Compliance Requirements
         1. Annual Reporting (Form 990 Series)
         2. State Registration and Reporting
         3. Charitable Solicitation Registration
         4. Lobbying and Political Activity Restrictions
         5. Unrelated Business Income Tax