Why Tax Exemption? The Public Service Role of America's Independent Sector

GENERAL

Research Abstract
Why Tax Exemption? The Public Service Role of America's Independent Sector

Nearly one million charitable, educational, religious, health and social welfare organizations create, nurture, and sustain the values that frame American life. They promote altruism, in a society that reinforces self-interest; community, in a society that rewards individual achievement; and pluralism, in a society some times threatened with divisiveness. They provoke, challenge and question. They also teach, mediate and heal.

Collectively, these organizations represent an increasingly important sector of our society: the independent sector. They function on a not-for-profit basis, entrusted with public purposes and barred by law from private gain. They are exempted from tax on their assets and on income from their public-purpose activities. Those who support them with gifts can deduct those gifts from their own taxable income. Volunteers provide their boards with essential leadership, stewardship and accountability, and play vital roles at all levels.

CONTENTS
The role of the Independent Sector.
The role of Public Policy organizations in the Independent Sector.
The role of Human Rights organizations in the Independent Sector.
The role of Human Services Organizations in the Independent Sector.
The role of Arts, Culture and Humanities in the Independent Sector.
The role of Education organizations in the Independent Sector.
The role of Environmental organizations in the Independent Sector.
The Public Service role of grantmaking foundations in America's Independent Sector.
The role of Health Organizations in the Independent Sector.
The role of Religious organizations in the Independent Sector.

Nearly one million charitable, educational, religious, health and social welfare organizations create, nurture, and sustain the values that frame American life. They promote altruism, in a society that reinforces self-interest; community, in a society that rewards individual achievement; and pluralism, in a society some times threatened with divisiveness. They provoke, challenge and question. They also teach, mediate and heal.
BIBLIOGRAPHY

Report
Independent Sector
20 p.
December, 1992
PUBLISHER DETAILS

Independent Sector
1200 Eighteenth Street, NW, Suite 200
Washington
DC, 20036
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