Death in Venice and Nonprofit organization: Difference between pages

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{{Morefootnotes|date=July 2008}}
{{infobox Book | <!-- See Wikipedia:WikiProject_Novels or Wikipedia:WikiProject_Books -->
A '''non-profit organization''' ([[abbreviation|abbreviated]] "NPO", also "not-for-profit") is a legally constituted [[organization]] whose objective is to support or engage in activities of public or private interest without any commercial or monetary profit. In many countries some NPOs will be charities, but there will also be many NPOs which are not [[charitable organizations]].
| name = Death in Venice
| orig title = Der Tod in Venedig
| translator =
| image = [[Image:death venice.jpg|200px|''Death in Venice'' novel cover]]
| author = [[Thomas Mann]]
| cover_artist =
| country = [[Germany]]
| language = [[German language|German]]
| series =
| genre = [[Novella]]
| publisher = [[S. Fischer]]
| release_date = 1912 (1925 translated to English)
| media_type = Print ([[Hardcover|Hardback]] & [[Paperback]])
| pages =
| isbn = NA
| preceded_by =
| followed_by =
}}


==SThree==
{{otheruses}}


SThree is widely seen as a Non Profit Organisation. The overall aim of the company is to look after staff through high base salaries, flexible working hours and an extensive benefits package. Looking after staff comes before any consideration of making profit.
The [[novella]] '''''Death in Venice''''' was written by the German author [[Thomas Mann]], and was first published in 1912 as ''Der Tod in Venedig''. It was first published in English in 1925 as ''Death in Venice and Other Stories'', translated by [[Kenneth Burke]] - [[W. H. Auden]] called it the definitive translation.


The offices regularly close and give the staff paid leave for important global events. Recently the group board members donated over £900 billion to synagogues around the capital in order to celebrate yom kippur. One team leader in the company commented "it's important innit, staff morale and stuff. 'old on why aint you on the phone.....GET ON THE PHONES. contrac". He was later arrested on suspicion of fraud, theft, affray and assault. These events were dealt with swiftly and firmly by the group and he was immediately promoted to CEO.
==Plot summary==
The main character is Gustav von Aschenbach, a famous author in his early fifties who has recently added the aristocratic "[[von]]" to his name. He is a man dedicated to his art, disciplined and ascetic to the point of severity, and was widowed at a young age. As the story opens, while strolling outside a cemetery, he sees a coarse-looking red-haired man who stares back at him belligerently. Aschenbach walks away, embarrassed but curiously stimulated. Soon afterwards, he resolves to take a trip.


==For-profit distinction==
He decides on [[Venice]], reserving a suite in the [[Grand Hôtel des Bains]] on the [[Lido]] island. While en route to the island by vaporetto (motor boat), he sees an elderly man, in company with a group of high-spirited youths, who has tried hard to create the illusion of youth with a wig, false teeth, makeup, and foppish attire. Aschenbach turns away in disgust. Soon afterwards he has a disturbing encounter with an unlicensed [[gondolier]] — another red-haired man — who keeps repeating "I can row you well" when Aschenbach orders him to return to the wharf.
{{Refimprovesect|date=July 2008}}
Whereas profit-making [[corporations]] exist under the premise of earning and distributing taxable business earnings to [[shareholders]], the non-profit organization exists primarily to provide programs and services that are of benefit to others and might not be otherwise provided by local, state, or federal entities. While they are able to earn a profit, more accurately called a surplus, such earnings are retained by the organization for its future provision of programs and services, and are not owned by nor distributed to individuals or stake-holders. In the United States, the laws governing charitable non-profits are based around the Internal Revenue Code, Section 501(c)(3) and the tax-deductible contribution guidelines of Section 170. Corporations classified as such, with gross receipts over $25,000, must report financial activity annually to the IRS, by means of a Form 990.


The exempt purposes set forth in section 501(c)(3) are charitable, religious, educational, scientific, literary, testing for public safety, fostering national or international amateur sports competition, and preventing cruelty to children or animals. The term charitable is used in its generally accepted legal sense and includes relief of the poor, the distressed, or the underprivileged; advancement of religion; advancement of education or science; erecting or maintaining public buildings, monuments, or works; lessening the burdens of government; lessening neighborhood tensions; eliminating prejudice and discrimination; defending human and civil rights secured by law; and combating community deterioration and juvenile delinquency.
Aschenbach checks into his hotel, where at dinner he sees an aristocratic [[Poles|Polish]] family at a nearby table. Among them is an adolescent boy in a sailor suit; Aschenbach, startled, realizes that the boy is beautiful. His sisters, however, are so severely dressed that they look like nuns. Aschenbach overhears the lad's name, Tadzio, and conceives what he tells himself is an abstract, artistic interest.


NPOs can attain [[tax exempt status]] but such status is not automatic. Many non-profits are operated by either volunteers, paid staff or a combination of both, usually reserving the senior executive positions to paid personnel while the entry-level and field positions are frequently held by [[volunteer]]s. Additionally, an NPO may have ''members'' or ''participants'' or ''beneficiaries'' or ''students'' etc. as opposed to ''customers'' in for-profit organizations. They require a board of directors, governance in accord with by-laws or an organizing document, such as a charter or declaration of trust.
Soon the hot, humid weather begins to affect Aschenbach's health, and he decides to leave early and move to a more salubrious location. On the morning of his planned departure, he sees Tadzio again, and a powerful feeling of regret sweeps over him. When he reaches the railway station and discovers his trunk has been misdirected, he pretends to be angry, but is really overjoyed; he decides to remain in Venice and wait for his lost luggage. He happily returns to the hotel, and thinks no more of leaving.


==Nature and goals==
Over the next days and weeks, Aschenbach's interest in the beautiful boy develops into an obsession. He watches him constantly, and secretly follows him around Venice. One evening, the boy directs a charming smile at him, looking, Aschenbach thinks, like [[Narcissus (mythology)|Narcissus]] smiling at his own reflection. Disconcerted, he rushes outside, and in the empty garden whispers aloud "I love you!"
{{Unreferencedsection|date=July 2008}}
NPOs are often [[Charitable organization|charities]] or service organizations; they may be organized as a not-for-profit corporation or as a [[Charitable Trust|trust]], a [[cooperative]], or they may be purely informal.


Sometimes they are also called [[foundation (charity)|foundations]], or [[Financial endowment|endowments]] that have large [[stock fund]]s. A very similar organization called the [[Supporting organization (charity)|supporting organization]] operates like a foundation, but: they are more complicated to administer, they are more tax favored, and the public charities that receive grants from them must have a specially determined relationship.
Aschenbach next takes a trip into the city of Venice, where he sees a few discreetly-worded notices from the Health Department warning of an unspecified contagion and advising people to avoid eating shellfish. He smells an unfamiliar strong odour everywhere, and later realises it is disinfectant. However, the tourists continue to wander round the city, apparently oblivious. Aschenbach at first ignores the danger because it somehow pleases him to think that the city's disease is akin to his own hidden, corrupting passion for the boy. During this period, a third red-haired, disreputable-looking man crosses Aschenbach's path; this one belongs to a troupe of street singers who entertain at the hotel one night. Aschenbach listens entranced to songs that, in his former life, he would have despised &ndash; all the while stealing glances at Tadzio, who is leaning on a nearby parapet in a classically beautiful pose.


Foundations give out [[Grant (money)|grants]] to other NPOs, or fellowships and direct grants to participants. However, the name ''[[foundation (charity)|foundations]]'' may be used by any not-for-profit corporation — even [[volunteer]] organizations or [[grass roots]] groups.
Next, Aschenbach rallies his self-respect and decides to discover the reason for the health notices posted in the city so he can warn Tadzio's mother. After being repeatedly assured that the [[sirocco]] is the only health risk, he finds a British travel agent who reluctantly admits that there is a serious [[cholera]] epidemic in Venice. Aschenbach, however, funks his resolution to warn the Polish family, knowing that if he does, Tadzio will leave the hotel and be lost to him.


Applying Germanic or Nordic law (e.g. [[Germany]], [[Sweden]], [[Finland]]), NPOs typically are [[voluntary association]]s, although some have a corporate structure (e.g. [[housing cooperative]]s). Usually a voluntary association is founded upon the principle of one-person-one-vote.{{Fact|date=July 2007}}
One night, a dream filled with orgiastic [[Dionysian]] imagery reveals to him the sexual nature of his feelings for Tadzio. Afterwards, he begins staring at the boy so openly and following him so persistently that Aschenbach feels the boy's guardians finally notice, and take to warning Tadzio whenever he approaches too near the strange, solitary man. But Aschenbach's feelings, though passionately intense, remain unvoiced; he never touches Tadzio, or even speaks to him; and while there is some indication that Tadzio is aware of his admiration, the two exchange nothing more than the occasional surreptitious glance.


==Legal aspects==
Aschenbach begins to fret about his ageing face and body. In an attempt to look more attractive, he visits the hotel's barber shop almost daily, where the barber eventually persuades him to have his hair dyed and his face painted to look more youthful. The result is a fairly close approximation to the old man on the vaporetto who so appalled Aschenbach. Freshly dyed and rouged, he again shadows Tadzio through Venice in the oppressive heat. He loses sight of the boy in the heart of the city; then, exhausted and thirsty, he buys and eats some over-ripe strawberries and rests in an abandoned square, contemplating the [[Platonic ideal]] of beauty amidst the ruins of his own once-formidable dignity.
{{Refimprovesect|date=July 2008}}
There is a wide diversity of structures and purposes in the NPO landscape. For legal classification and eventual scrutiny, there are, nevertheless, some structural elements of prime legal importance:
A few days later, Aschenbach goes to the lobby in his hotel, feeling ill and weak, and discovers that the Polish family plan to leave after lunch. He goes down to the beach to his usual deck chair. Tadzio is there, unsupervised for once, and accompanied by an older boy. A fight breaks out between the two boys, and Tadzio is quickly bested; afterward, he angrily leaves his companion and wades over to Aschenbach's part of the beach, where he stands for a moment looking out to sea; then turns halfway around to look at his "lover". To Aschenbach, it is as if the boy is beckoning to him: he tries to rise and follow, only to collapse back into his chair.


* Legal requirements followed for establishment
His body is discovered a few minutes later. When news of his death becomes public, the world decorously mourns the passing of a great artist.
* Purpose
* Economic activity
* Supervision and management provisions
* Representation
* Accountability and Auditing provisions
* Provisions for the amendment of the statutes or articles of incorporation
* Provisions for the dissolution of the entity
* Tax status of corporate and private donors
* Tax status of the foundation


Some of the above must be, in most jurisdictions, expressed in the document of establishment. Others may be provided by the supervising authority at each particular jurisdiction.
==Origins==


While affiliations will not affect a legal status, they may be taken into consideration in legal proceedings as an indication of purpose.
Mann original intention was to write about "passion as confusion and degradation", after having been fascinated by the true story of [[Johann Wolfgang von Goethe|Goethe]]'s love for 18-year-old [[Ulrike von Levetzow]], which had led Goethe to write his [[Marienbad Elegy]].<ref>Letter to Carl Maria Weber dated July 4, 1920. In: Thomas Mann: Briefe I: 1889-1936, ed. Erika Mann. Fischer 1979. P.176f.</ref> The death of [[Gustav Mahler]] and Mann's interest in a boy during summer vacation (more below) were additional experiences occupying his thoughts. He used the story to illuminate certain convictions about the relationship between life and mind, with Gustav representing the intellectual. Mann was also influenced by [[Sigmund Freud]] and his views on dreams and the [[death drive]]. He had visited Venice several times.


Most countries have laws which regulate the establishment and management of NPOs, and which require compliance with [[corporate governance]] regimes. Most larger organizations are required to publish their financial reports detailing their income and expenditure for the public. In many aspects they are similar to [[business entity|business entities]] though there are often significant differences. Both non-profit and for-profit entities must have board members, steering committee members, or trustees who owe the organization a [[fiduciary duty]] of loyalty and trust. A notable exception to this involves [[Church (building)|churches]], which are often not required to disclose finances to anyone, not even its own members if the leadership chooses.
==Allusions==


===Formation and structure===
The novella is constructed on a framework of references to Greek mythology, and Aschenbach's Venice seems populated by the gods. By dedicating himself to [[Apollo]], the god of reason and the intellect, Aschenbach has denied the power of [[Dionysus]], god of unreason and of passion. Dionysus seems to have followed Aschenbach to Venice with the intent of destroying him: the red-haired man who keeps crossing von Aschenbach's path, in the guise of different characters, is none other than [[Silenus]], chief follower of the god of unreason{{Or|date=March 2008}}. Silenus' role is disputed, since he bears no physical resemblance to the secondary characters in the book. In the [[Death in Venice (opera)|Benjamin Britten opera]] these characters (The Traveller, the Gondolier, The Leading player and the Voice of Dionysus) are played by the same [[baritone]] singer, who also plays the Hotel Manager, The Barber and the Old Man on the Vaporetto. The trope of placing Classical deities in contemporary settings was popular at the time when Mann was writing ''Death in Venice'': in England, at almost the same time, [[E.M. Forster]] was at work on an entire short-story collection based on this premise. The idea of the opposition of the Apollonian and Dionysian seems to have been introduced by [[Nietzsche]], and was also a popular motif of the time.
{{Globalize/USA|section}}


In the [[United States of America]], nonprofit organizations are normally formed by incorporating in the state in which they expect to do business. The act of incorporating creates a legal entity enabling the organization to be treated as a corporation under law and to enter into business dealings, form contracts, and property as any other individual or for-profit corporation may do.
Gustav von Aschenbach's name seems to be inspired by the homosexual German poet [[August von Platen-Hallermünde]]. The character's last name may be derived from von Platen's birthplace, [[Ansbach]]. However, it still has another clear significance: Aschenbach literally means "ash brook". The character of von Aschenbach was based partly on the composer [[Gustav Mahler]]<ref>Letter to Wolfgang Born dated March 18, 1921. In: Thomas Mann: Briefe I: 1889-1936, ed. Erika Mann. Fischer 1979. P.185.</ref> (the soundtrack of the film based on the novella thus made use of Mahler's compositions, particularly the "Adagietto" movement from the [[Symphony No. 5 (Mahler)|Symphony No. 5]]). Mahler had made a strong personal impression on Mann when they met in Munich, and he was shocked by the news of his death while on [[Brijuni]]. Mann also based Aschenbach's first name and facial appearance on Mahler but didn't talk about it in public.<ref>Letter to Wolfgang Born dated March 18, 1921. In: Thomas Mann: Briefe I: 1889-1936, ed. Erika Mann. Fischer 1979. P.185.</ref>


Nonprofits can have members but many do not. The nonprofit may also be a [[Trust (law) USA|trust]] or [[Voluntary association|association]] of members. The organization may be controlled by its members who elect the [[Board of Directors]], [[Board of Governors]] or [[Board of Trustees]]. Nonprofits may have a delegate structure to allow for the representation of groups or corporations as members. Alternately, it may be a non-membership organization and the board of directors may elect its own successors.
==The Real Tadzio==


A primary difference between a nonprofit and a for-profit corporation is that a nonprofit does not issue stock or pay dividends, (for example, The Code of the [[Commonwealth of Virginia]] includes the Non-Stock Corporation Act that is used to incorporate nonprofit entities) and may not enrich its [[Managing director|directors]]. However, like for-profit corporations, nonprofits may still have employees and can compensate their [[Managing director|directors]] within reasonable bounds.
Thomas Mann's wife [[Katia Mann|Katia]] recalls that the idea for the story came during an actual holiday in Venice, which she and Thomas took in the spring of 1911:


The two major types of nonprofit organization structure are membership and [[board-only]]. A membership organization elects the board and has regular meetings and power to amend the bylaws. A board-only organization typically has a self-selected board, and a membership whose powers are limited to those delegated to it by the board. A board-only organization's bylaws may even state the organization has no membership, although the organization's literature may refer to its donors as "members"; examples of such structures are [[Fairvote]]<ref>[http://www.fairvote.org/?page=6 FairVote - Board of Directors<!-- Bot generated title -->]</ref><ref>[http://www.fairvote.org/?page=168 FairVote - FAQs<!-- Bot generated title -->]</ref> and the [[National Organization for the Reform of Marijuana Laws]].<ref>[http://norml.org/index.cfm?Group_ID=3416 NORML Board of Directors - NORML<!-- Bot generated title -->]</ref> The [[Model Nonprofit Corporation Act]] imposes many complexities and requirements on membership decision-making. Accordingly, many organizations, such as the [[American Society of Association Executives]]<ref>[http://www.asaecenter.org/AboutUs/content.cfm?ItemNumber=16005 American Society of Association Executives Bylaws - About Us - ASAE & The Center for Association Leadership<!-- Bot generated title -->]</ref> and [[Wikimedia]],<ref>http://wikimediafoundation.org/wiki/Wikimedia_Foundation_bylaws#ARTICLE_III_-_MEMBERSHIP</ref> have formed board-only structures. The [[National Association of Parliamentarians]] has raised concerns about the implications of this trend for the future of openness, accountability, and understanding of grassroots concerns in nonprofit organizations. Specifically, they note that nonprofit organizations, unlike business corporations, are not subject to market discipline for products and shareholder discipline over their capital; therefore, without membership control of major decisions such as election of the board, there are few inherent safeguards against abuse.<ref>{{citation|title=ABA Code Revision Raises Concerns for Democracy and Parliamentary Law in Nonprofits|author=Malamut, Michael E. and Blach, Thomas J.|publisher=National Parliamentarian, Volume 69, No. 1|date=2008}}</ref> <ref>''Charity on Trial: What You Need to Know Before You Give'' / Doug White (2007) ISBN 1569803013 </ref> A rebuttal to this might be that as nonprofit organizations grow and seek larger donations, the level of scrutiny rises, including expectations of audited financial statements.<ref>[http://papers.ssrn.com/sol3/papers.cfm?abstract_id=727363 SSRN-Voluntary Disclosure in Nonprofit Organizations: an Exploratory Study by Bruce Behn, Delwyn DeVries, Jing Lin<!-- Bot generated title -->]</ref>
: All the details of the story, beginning with the man at the cemetery, are taken from experience … In the dining-room, on the very first day, we saw the Polish family, which looked exactly the way my husband described them: the girls were dressed rather stiffly and severely, and the very charming, beautiful boy of about thirteen was wearing a sailor suit with an open collar and very pretty lacings. He caught my husband's attention immediately. This boy was tremendously attractive, and my husband was always watching him with his companions on the beach. He didn't pursue him through all of Venice — that he didn't do — but the boy did fascinate him, and he thought of him often … I still remember that my uncle, Privy Counsellor Friedberg, a famous professor of canon law in Leipzig, was outraged: "What a story! And a married man with a family!" <ref>Katia Mann, ''Unwritten Memories''</ref>


===Tax exemption===
Mann himself mentioned this story in a letter to his friend Phillipp Witkop on 18 July 1911, as he was working on it:
{{Unreferencedsection|date=July 2008}}
: I am in the midst of work: a really strange thing that I brought with me from Venice, a novella, serious and pure in tone, concerning a case of [[pederasty]] in an aging artist. You say, "Hum, hum!" but it is quite respectable.<ref>From ''Death in Venice,'' translated and edited by Clayton Koelb, Norton Critical Edition; p.93.</ref>
In many countries, nonprofits may apply for [[tax exempt status]], so that the organization itself may be exempt from income tax and other taxes, and (in some cases) so that financial donors may claim back any [[income tax]] paid on [[donation]]s, or deduct from their own tax liability the amount of the donation.


Nonprofit organizations offer to donors the advantage of deductions for the amount donated.
The boy who inspired "Tadzio" was [[Baron]] Władysław Moes, whose first name was usually shortened as ''Władzio'' or just ''Adzio''. This story was uncovered by Thomas Mann's translator Andrzej Dołęgowski around [[1964]], and was published in the German press in [[1965]]. Some sources report that Moes himself did not learn of the connection until he saw the [[1971]] film version of the novel.


===USA===
Moes was born in [[1900]], and was aged 11 when he was in Venice, significantly younger than Tadzio in the novella. Moes died in [[1986]] and is interred at the [[Powązki Cemetery]] in [[Warsaw]]. Moes was the subject of a biography ''The Real Tadzio'' (Short Books, 2001) by [[Gilbert Adair]].
:''For a United States analysis of this issue, see [[501(c)]].''


After a recognized type of legal entity has been formed at the state level, it is customary for the nonprofit organization to seek tax exempt status with respect to its [[Income tax in the United States|income tax]] obligations. That is typically done by applying to the [[Internal Revenue Service]] (IRS), although statutory exemptions exist for limited types of nonprofit organizations. The IRS, after reviewing the application to ensure the organization meets the conditions to be recognized as a tax exempt organization (such as the purpose, limitations on spending, and internal safeguards for a charity), may issue an authorization letter to the nonprofit granting it tax exempt status for income tax payment, filing, and deductibility purposes. The exemption does not apply to other Federal taxes such as employment taxes. Additionally, a tax-exempt organization must pay federal tax on income that is unrelated to their exempt purpose.<ref>{{cite web| url=http://www.irs.gov/charities/article/0,,id=96106,00.html| title=Special rules for unrelated business income tax| publisher=U.S. Internal Revenue Service| accessdate=2007-08-19}}</ref> Failure to maintain operations in conformity to the laws may result in an organization losing its tax exempt status.
==Film and opera==


Individual states and localities offer nonprofits exemptions from other taxes such as [[sales tax]] or [[property tax]]. Federal tax-exempt status does not guarantee exemption from state and local taxes. These exemptions generally have separate application processes and their requirements may differ from the IRS requirements. Furthermore, even a tax exempt organization may be required to file annual financial reports ([[IRS Form 990]]) at the state and federal level.''
A memorable film of [[Death in Venice (film)|''Death in Venice'']] starring [[Dirk Bogarde]] was made by [[Luchino Visconti]] in 1971. [[Benjamin Britten]] transformed [[Death in Venice (opera)|''Death in Venice'']] into an opera, his last, in 1973.

===Canada===
In [[Canada]], NPOs which take the form of charities must generally be registered with the [[Canada Revenue Agency]].

===United Kingdom===
In [[England and Wales]], charities generally must be registered with the [[Charity Commission]]. In [[Scotland]], the [[Office of the Scottish Charity Regulator]] serves the same function. Other organizations which are classified as non-profit organizations in the U.S., such as trade unions, are subject to separate regulations, and are not regarded as "charities" in the technical sense.

==Issues faced by NPOs==
{{Unreferencedsection|date=July 2008}}
[[Capacity building]] is an ongoing problem faced by NPOs for a number of reasons. Most rely on external funding (government funds, grants from [[charitable foundation]]s, direct [[donations]]) to maintain their operations and changes in these sources of revenue may influence the reliability or predictability with which the organization can hire and retain staff, sustain facilities, or create programs. In addition, unreliable funding, long hours and low pay can lead to employee [[Burnout (psychology)|burnout]] and high rates of [[Turnover (employment)|turnover]]. {{Fact|date=December 2007}}

[[Founder's syndrome]] is an issue organizations face as they grow. Dynamic founders with a strong vision of how to operate the project try to retain control over the organization, even as new employees or volunteers want to expand the project's scope and try new things.

==Examples==
{{Unreferencedsection|date=July 2008}}
The largest Non-Profit Organization in the U.S. is the United States Federal Government, which generates trillions of dollars annually, and has endowments which exceed $400 billion on a monthly basis. Other large NPOs are the [[Bill and Melinda Gates Foundation]], which has an endowment of approximately $60 billion ($27 billion from the Gates and $30 billion from [[Warren Buffett]] in early 2006).{{Fact|date=May 2008}}, and the [[Howard Hughes Medical Institute]], which has an endowment of approximately $14.8 billion. Outside the United States, another large NPO is the British [[Wellcome Trust]], which is a "charity" in British usage. See: [[List of wealthiest foundations]]. Note that this assessment excludes [[university|universities]], at least a few of which have assets in the tens of billions of dollars. For example; [[List of U.S. colleges and universities by endowment]]

Of course measuring an NPO by its monetary size has obvious limitations, as the power and significance of NPOs are defined by more qualitative measurements such as effectiveness at carrying out charitable mission and goals.

Some NPOs which are particularly well known, often for the charitable or social nature of their activities conducted over a long period of time, include [[Amnesty International]], the [[Better Business Bureau]], [[Oxfam]], [[Carnegie Corporation of New York]], [[DEMIRA Deutsche Minenräumer]] (German Mine Clearers), [[Goodwill Industries]], [[United Way of America|United Way]], [[Habitat for Humanity]], the [[Red Cross]] and [[Red Crescent]] organizations, [[UNESCO]], [[IEEE]], [[World Wide Fund for Nature]], [[Heifer International]], and [[SOS Children's Villages - USA|SOS Children's Villages]].

However, there are also millions of smaller NPOs that provide [[social services]] and relief efforts on a more focused level (such as Crosswind - Community Outreach Ministry) or the arts to people throughout the world and in the US. There are more than 1.6 million NPOs in the United States alone. For more see [[:Category:Non-profit organizations|Wikipedia articles on non-profit organizations]]

==On the Internet==
Many NPOs often use the [[.org]] or [[.us]] (or the [[CCTLD]] of their respective country) or [[.edu]] [[top-level domain]] when selecting a [[domain name]] to differentiate themselves from more commercially focused entities which typically use the [[.com]] space.

In the traditional domain categories as noted in RFC 1591, .org is for "organizations that didn't fit anywhere else" in the naming system, which implies that it is the proper category for non-commercial organizations if they are not governmental, educational, or one of the other types with a specific TLD. It is not specifically designated for charitable organizations or any specific organizational or tax-law status, however; it encompasses anything that does not fall into another category. Currently, no restrictions are enforced on registration of .com or .org, so you can find organizations of all sorts in either of these domains, as well as other top-level domains including newer, more-specific ones which may fit particular sorts of organizations such as [[.museum]] for museums or [[.coop]] for [[cooperative]]s. Organizations might also register under the appropriate [[country code top-level domain]] for their country.

==Other terminology for the sector==
There is a growing movement within the “non”-profit and “non”-government sector to define itself using more proactive wording. Instead of being defined by “non” words, organizations are suggesting new terminology to describe the sector. The term “civil society organization” (CSO) has been used by a growing number of organizations, such as the Center for the Study of Global Governance.<ref>:Glasius, Marlies, Mary Kaldor and Helmut Anheier (eds.) [http://www.lse.ac.uk/Depts/global/yearbook06-7.htm "Global Civil Society 2006/7"]. London: Sage, 2005.</ref> The term “citizen sector organization” (CSO) has also been advocated to describe the sector — as one of citizens, for citizens — by organizations such as [[Ashoka: Innovators for the Public]]. <ref>Drayton, W: [http://www.alliancemagazine.org/free/html/jun07a.html "Words Matter"]. Alliance Magazine, Vol. 12/No.2, June 2007</ref> This labels and positions the sector as its own entity, without relying on language used for the government or business sectors. However, use of terminology by a nonprofit of self-descriptive language such as "public service organization" or other term that is not legally compliant risks confusing the public about nonprofit abilities, capabilities and limitations.<ref>Alvarado, Elliott I.: "Nonprofit or Not-for-profit -- Which Are You?", page 6-7. Nonprofit World, Volume 18, Number 6, November/December 2000</ref>


==References==
* Frank Donald Hirschbach, ''The Arrow and the Lyre: A Study of the Role of Love in the Works of Thomas Mann'' (The Hague, M.&nbsp;Nijhoff, 1955), ''passim'' (but especially the section ‘The Loves of Two Artists: ''Tonio Kröger'' and ''Death in Venice''’, ''op. cit.'', pp.&nbsp;14ff.).
* T.J. Reed, ''Death in Venice: Making and Unmaking a Master.'' New York: Twayne Publishers, 1994.
* Lee Slochower, ‘The Name of Tadzio in ''Der Tod in Venedig''’, ''German Quarterly'', vol.&nbsp;35, No.&nbsp;1 (January 1962).
==See also==
==See also==
{{col-begin}}
*[[Death in Venice (film)]]
{{col-3}}
*[[Death in Venice (opera)]]
*[[Association without lucrative purpose]]
*[[Love and Death on Long Island]]
*[[Charities]]
*[[Grey Gardens (disambiguation)|Grey Gardens]] (Song), [[Rufus Wainwright]], [[Poses]] (Album)
*[[Charity badge]]
*[[List of books portraying paedophilia or sexual abuse of minors]]
*[[Charity Navigator]]
*[[List of films portraying paedophilia or sexual abuse of minors]]
*[[Community organization|Community Organizations]]
===Trivia===
*[[501(c)]] - Tax status in the United States
{{Trivia|date=May 2008}}
{{col-3}}
*In the [[1977]] [[Academy Award]] winning film [[Annie Hall]] Alvy Singer played by [[Woody Allen]] makes several rererences to Death in Venice to his love interest played by [[Diane Keaton]].
*[[Foundation (charity)]]
*[[Fundraising]]
*[[ISO/IEC 20000]]
*[[Mutual organization]]
*[[Non-commercial]]
*[[Non-governmental organization]] (NGO)
*[[Non-profit sector]]
{{col-3}}
*[[Nonprofit technology]]
*[[Occupational safety and health]]
*[[Private voluntary organization]]
*[[Program evaluation]]
*[[Social economy]]
*[[Supporting organization (charity)]]


{{col-end}}
==Notes==

{{reflist}}
===Laws===
*[[United States of America non-profit laws]]

==References==
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==External links==
==External links==
*[http://www.gsb.stanford.edu/spen Stanford Project on Emerging Nonprofits] A Stanford study about nonprofit management practices.
* [http://www.erstausgaben-thomas-mann.de/seiten/12.1_der_tod_in_venedig.htm First edition]
*[http://www.idealist.org Idealist.org], a database of 50,000 organizations around the world.
*{{gutenberg|no=12108|name=Der Tod in Venedig}} &mdash; [[German language]] version.

*[http://home.arcor.de/mdoege/div/Death%20in%20Venice.html Online English translation of ''Death in Venice'']
{{Charity}}
* [http://www.mchanan.net/docs/mahler%20in%20venice.pdf Michael Chanan, ''Mahler in Venice?'']
* [http://www.villagevoice.com/books/0349,barra,49149,10.html "Oh Boy. Tadzio, Adzio, and the secret history of Death in Venice" by Allen Barra. December 3 - 9, 2003]
* [http://membres.lycos.fr/thomasmann/tadzio.htm Picture of real Tadzio and of a 1965 German press article]
* [http://www.fotoinfo.pl/sobstr067.htm 'Tadzio' in 1964]


[[Category:Culture in Venice]]
[[Category:Non-profit organizations| ]]
[[Category:1912 novels]]
[[Category:Types of organization]]
[[Category:Novels with an ephebophilia theme]]
[[Category:Pederastic literature]]
[[Category:Gay novels]]
[[Category:Novels by Thomas Mann]]
[[Category:Philosophical novels]]
[[Category:Novellas]]
[[Category:Roman à clef novels]]
[[Category:Italy in fiction]]


[[ar:منظمة غير ربحية]]
[[cs:Smrt v Benátkách]]
[[ca:Organització sense ànim de lucre]]
[[da:Døden i Venedig]]
[[da:Almennyttig organisation]]
[[de:Der Tod in Venedig]]
[[de:Non-Profit-Organisation]]
[[et:Surm Veneetsias]]
[[el:Μη κερδοσκοπική οργάνωση]]
[[es:La muerte en Venecia]]
[[es:Organización sin ánimo de lucro]]
[[eu:Herioa Venezian]]
[[eo:Ne-profita organizaĵo]]
[[fr:La Mort à Venise (nouvelle)]]
[[fa:سازمان غیرانتفاعی]]
[[it:La morte a Venezia]]
[[fr:Association à but non lucratif]]
[[he:מוות בוונציה]]
[[hr:Neprofitne organizacije]]
[[ja:ベニスに死す]]
[[no:Døden i Venedig]]
[[id:Organisasi nirlaba]]
[[pl:Śmierć w Wenecji]]
[[it:Non profit]]
[[he:מוסד ללא כוונת רווח]]
[[pt:Morte em Veneza]]
[[lb:Association sans but lucratif]]
[[fi:Kuolema Venetsiassa (novelli)]]
[[sv:Döden i Venedig]]
[[ms:Pertubuhan bukan untung]]
[[zh:威尼斯之死]]
[[nl:Non-profit]]
[[ja:非営利団体]]
[[no:Ideell organisasjon]]
[[pl:Organizacja non-profit]]
[[pt:Organizações sem fins lucrativos]]
[[ro:Organizaţie nonprofit]]
[[ru:Некоммерческая организация]]
[[sq:Pa profit]]
[[simple:Non-profit organization]]
[[sk:Nezisková organizácia]]
[[sr:Непрофитна организација]]
[[fi:Yleishyödyllinen yhteisö]]
[[sv:Ideell förening]]
[[th:องค์กรไม่แสวงหาผลกำไร]]
[[wa:Soce nén recwårlante]]
[[zh:非營利組織]]

Revision as of 10:53, 10 October 2008

A non-profit organization (abbreviated "NPO", also "not-for-profit") is a legally constituted organization whose objective is to support or engage in activities of public or private interest without any commercial or monetary profit. In many countries some NPOs will be charities, but there will also be many NPOs which are not charitable organizations.

SThree

SThree is widely seen as a Non Profit Organisation. The overall aim of the company is to look after staff through high base salaries, flexible working hours and an extensive benefits package. Looking after staff comes before any consideration of making profit.

The offices regularly close and give the staff paid leave for important global events. Recently the group board members donated over £900 billion to synagogues around the capital in order to celebrate yom kippur. One team leader in the company commented "it's important innit, staff morale and stuff. 'old on why aint you on the phone.....GET ON THE PHONES. contrac". He was later arrested on suspicion of fraud, theft, affray and assault. These events were dealt with swiftly and firmly by the group and he was immediately promoted to CEO.

For-profit distinction

Whereas profit-making corporations exist under the premise of earning and distributing taxable business earnings to shareholders, the non-profit organization exists primarily to provide programs and services that are of benefit to others and might not be otherwise provided by local, state, or federal entities. While they are able to earn a profit, more accurately called a surplus, such earnings are retained by the organization for its future provision of programs and services, and are not owned by nor distributed to individuals or stake-holders. In the United States, the laws governing charitable non-profits are based around the Internal Revenue Code, Section 501(c)(3) and the tax-deductible contribution guidelines of Section 170. Corporations classified as such, with gross receipts over $25,000, must report financial activity annually to the IRS, by means of a Form 990.

The exempt purposes set forth in section 501(c)(3) are charitable, religious, educational, scientific, literary, testing for public safety, fostering national or international amateur sports competition, and preventing cruelty to children or animals. The term charitable is used in its generally accepted legal sense and includes relief of the poor, the distressed, or the underprivileged; advancement of religion; advancement of education or science; erecting or maintaining public buildings, monuments, or works; lessening the burdens of government; lessening neighborhood tensions; eliminating prejudice and discrimination; defending human and civil rights secured by law; and combating community deterioration and juvenile delinquency.

NPOs can attain tax exempt status but such status is not automatic. Many non-profits are operated by either volunteers, paid staff or a combination of both, usually reserving the senior executive positions to paid personnel while the entry-level and field positions are frequently held by volunteers. Additionally, an NPO may have members or participants or beneficiaries or students etc. as opposed to customers in for-profit organizations. They require a board of directors, governance in accord with by-laws or an organizing document, such as a charter or declaration of trust.

Nature and goals

NPOs are often charities or service organizations; they may be organized as a not-for-profit corporation or as a trust, a cooperative, or they may be purely informal.

Sometimes they are also called foundations, or endowments that have large stock funds. A very similar organization called the supporting organization operates like a foundation, but: they are more complicated to administer, they are more tax favored, and the public charities that receive grants from them must have a specially determined relationship.

Foundations give out grants to other NPOs, or fellowships and direct grants to participants. However, the name foundations may be used by any not-for-profit corporation — even volunteer organizations or grass roots groups.

Applying Germanic or Nordic law (e.g. Germany, Sweden, Finland), NPOs typically are voluntary associations, although some have a corporate structure (e.g. housing cooperatives). Usually a voluntary association is founded upon the principle of one-person-one-vote.[citation needed]

Legal aspects

There is a wide diversity of structures and purposes in the NPO landscape. For legal classification and eventual scrutiny, there are, nevertheless, some structural elements of prime legal importance:

  • Legal requirements followed for establishment
  • Purpose
  • Economic activity
  • Supervision and management provisions
  • Representation
  • Accountability and Auditing provisions
  • Provisions for the amendment of the statutes or articles of incorporation
  • Provisions for the dissolution of the entity
  • Tax status of corporate and private donors
  • Tax status of the foundation

Some of the above must be, in most jurisdictions, expressed in the document of establishment. Others may be provided by the supervising authority at each particular jurisdiction.

While affiliations will not affect a legal status, they may be taken into consideration in legal proceedings as an indication of purpose.

Most countries have laws which regulate the establishment and management of NPOs, and which require compliance with corporate governance regimes. Most larger organizations are required to publish their financial reports detailing their income and expenditure for the public. In many aspects they are similar to business entities though there are often significant differences. Both non-profit and for-profit entities must have board members, steering committee members, or trustees who owe the organization a fiduciary duty of loyalty and trust. A notable exception to this involves churches, which are often not required to disclose finances to anyone, not even its own members if the leadership chooses.

Formation and structure

Template:Globalize/USA

In the United States of America, nonprofit organizations are normally formed by incorporating in the state in which they expect to do business. The act of incorporating creates a legal entity enabling the organization to be treated as a corporation under law and to enter into business dealings, form contracts, and property as any other individual or for-profit corporation may do.

Nonprofits can have members but many do not. The nonprofit may also be a trust or association of members. The organization may be controlled by its members who elect the Board of Directors, Board of Governors or Board of Trustees. Nonprofits may have a delegate structure to allow for the representation of groups or corporations as members. Alternately, it may be a non-membership organization and the board of directors may elect its own successors.

A primary difference between a nonprofit and a for-profit corporation is that a nonprofit does not issue stock or pay dividends, (for example, The Code of the Commonwealth of Virginia includes the Non-Stock Corporation Act that is used to incorporate nonprofit entities) and may not enrich its directors. However, like for-profit corporations, nonprofits may still have employees and can compensate their directors within reasonable bounds.

The two major types of nonprofit organization structure are membership and board-only. A membership organization elects the board and has regular meetings and power to amend the bylaws. A board-only organization typically has a self-selected board, and a membership whose powers are limited to those delegated to it by the board. A board-only organization's bylaws may even state the organization has no membership, although the organization's literature may refer to its donors as "members"; examples of such structures are Fairvote[1][2] and the National Organization for the Reform of Marijuana Laws.[3] The Model Nonprofit Corporation Act imposes many complexities and requirements on membership decision-making. Accordingly, many organizations, such as the American Society of Association Executives[4] and Wikimedia,[5] have formed board-only structures. The National Association of Parliamentarians has raised concerns about the implications of this trend for the future of openness, accountability, and understanding of grassroots concerns in nonprofit organizations. Specifically, they note that nonprofit organizations, unlike business corporations, are not subject to market discipline for products and shareholder discipline over their capital; therefore, without membership control of major decisions such as election of the board, there are few inherent safeguards against abuse.[6] [7] A rebuttal to this might be that as nonprofit organizations grow and seek larger donations, the level of scrutiny rises, including expectations of audited financial statements.[8]

Tax exemption

In many countries, nonprofits may apply for tax exempt status, so that the organization itself may be exempt from income tax and other taxes, and (in some cases) so that financial donors may claim back any income tax paid on donations, or deduct from their own tax liability the amount of the donation.

Nonprofit organizations offer to donors the advantage of deductions for the amount donated.

USA

For a United States analysis of this issue, see 501(c).

After a recognized type of legal entity has been formed at the state level, it is customary for the nonprofit organization to seek tax exempt status with respect to its income tax obligations. That is typically done by applying to the Internal Revenue Service (IRS), although statutory exemptions exist for limited types of nonprofit organizations. The IRS, after reviewing the application to ensure the organization meets the conditions to be recognized as a tax exempt organization (such as the purpose, limitations on spending, and internal safeguards for a charity), may issue an authorization letter to the nonprofit granting it tax exempt status for income tax payment, filing, and deductibility purposes. The exemption does not apply to other Federal taxes such as employment taxes. Additionally, a tax-exempt organization must pay federal tax on income that is unrelated to their exempt purpose.[9] Failure to maintain operations in conformity to the laws may result in an organization losing its tax exempt status.

Individual states and localities offer nonprofits exemptions from other taxes such as sales tax or property tax. Federal tax-exempt status does not guarantee exemption from state and local taxes. These exemptions generally have separate application processes and their requirements may differ from the IRS requirements. Furthermore, even a tax exempt organization may be required to file annual financial reports (IRS Form 990) at the state and federal level.

Canada

In Canada, NPOs which take the form of charities must generally be registered with the Canada Revenue Agency.

United Kingdom

In England and Wales, charities generally must be registered with the Charity Commission. In Scotland, the Office of the Scottish Charity Regulator serves the same function. Other organizations which are classified as non-profit organizations in the U.S., such as trade unions, are subject to separate regulations, and are not regarded as "charities" in the technical sense.

Issues faced by NPOs

Capacity building is an ongoing problem faced by NPOs for a number of reasons. Most rely on external funding (government funds, grants from charitable foundations, direct donations) to maintain their operations and changes in these sources of revenue may influence the reliability or predictability with which the organization can hire and retain staff, sustain facilities, or create programs. In addition, unreliable funding, long hours and low pay can lead to employee burnout and high rates of turnover. [citation needed]

Founder's syndrome is an issue organizations face as they grow. Dynamic founders with a strong vision of how to operate the project try to retain control over the organization, even as new employees or volunteers want to expand the project's scope and try new things.

Examples

The largest Non-Profit Organization in the U.S. is the United States Federal Government, which generates trillions of dollars annually, and has endowments which exceed $400 billion on a monthly basis. Other large NPOs are the Bill and Melinda Gates Foundation, which has an endowment of approximately $60 billion ($27 billion from the Gates and $30 billion from Warren Buffett in early 2006).[citation needed], and the Howard Hughes Medical Institute, which has an endowment of approximately $14.8 billion. Outside the United States, another large NPO is the British Wellcome Trust, which is a "charity" in British usage. See: List of wealthiest foundations. Note that this assessment excludes universities, at least a few of which have assets in the tens of billions of dollars. For example; List of U.S. colleges and universities by endowment

Of course measuring an NPO by its monetary size has obvious limitations, as the power and significance of NPOs are defined by more qualitative measurements such as effectiveness at carrying out charitable mission and goals.

Some NPOs which are particularly well known, often for the charitable or social nature of their activities conducted over a long period of time, include Amnesty International, the Better Business Bureau, Oxfam, Carnegie Corporation of New York, DEMIRA Deutsche Minenräumer (German Mine Clearers), Goodwill Industries, United Way, Habitat for Humanity, the Red Cross and Red Crescent organizations, UNESCO, IEEE, World Wide Fund for Nature, Heifer International, and SOS Children's Villages.

However, there are also millions of smaller NPOs that provide social services and relief efforts on a more focused level (such as Crosswind - Community Outreach Ministry) or the arts to people throughout the world and in the US. There are more than 1.6 million NPOs in the United States alone. For more see Wikipedia articles on non-profit organizations

On the Internet

Many NPOs often use the .org or .us (or the CCTLD of their respective country) or .edu top-level domain when selecting a domain name to differentiate themselves from more commercially focused entities which typically use the .com space.

In the traditional domain categories as noted in RFC 1591, .org is for "organizations that didn't fit anywhere else" in the naming system, which implies that it is the proper category for non-commercial organizations if they are not governmental, educational, or one of the other types with a specific TLD. It is not specifically designated for charitable organizations or any specific organizational or tax-law status, however; it encompasses anything that does not fall into another category. Currently, no restrictions are enforced on registration of .com or .org, so you can find organizations of all sorts in either of these domains, as well as other top-level domains including newer, more-specific ones which may fit particular sorts of organizations such as .museum for museums or .coop for cooperatives. Organizations might also register under the appropriate country code top-level domain for their country.

Other terminology for the sector

There is a growing movement within the “non”-profit and “non”-government sector to define itself using more proactive wording. Instead of being defined by “non” words, organizations are suggesting new terminology to describe the sector. The term “civil society organization” (CSO) has been used by a growing number of organizations, such as the Center for the Study of Global Governance.[10] The term “citizen sector organization” (CSO) has also been advocated to describe the sector — as one of citizens, for citizens — by organizations such as Ashoka: Innovators for the Public. [11] This labels and positions the sector as its own entity, without relying on language used for the government or business sectors. However, use of terminology by a nonprofit of self-descriptive language such as "public service organization" or other term that is not legally compliant risks confusing the public about nonprofit abilities, capabilities and limitations.[12]

See also

Laws

References

  1. ^ FairVote - Board of Directors
  2. ^ FairVote - FAQs
  3. ^ NORML Board of Directors - NORML
  4. ^ American Society of Association Executives Bylaws - About Us - ASAE & The Center for Association Leadership
  5. ^ http://wikimediafoundation.org/wiki/Wikimedia_Foundation_bylaws#ARTICLE_III_-_MEMBERSHIP
  6. ^ Malamut, Michael E. and Blach, Thomas J. (2008), ABA Code Revision Raises Concerns for Democracy and Parliamentary Law in Nonprofits, National Parliamentarian, Volume 69, No. 1{{citation}}: CS1 maint: multiple names: authors list (link)
  7. ^ Charity on Trial: What You Need to Know Before You Give / Doug White (2007) ISBN 1569803013
  8. ^ SSRN-Voluntary Disclosure in Nonprofit Organizations: an Exploratory Study by Bruce Behn, Delwyn DeVries, Jing Lin
  9. ^ "Special rules for unrelated business income tax". U.S. Internal Revenue Service. Retrieved 2007-08-19.
  10. ^ :Glasius, Marlies, Mary Kaldor and Helmut Anheier (eds.) "Global Civil Society 2006/7". London: Sage, 2005.
  11. ^ Drayton, W: "Words Matter". Alliance Magazine, Vol. 12/No.2, June 2007
  12. ^ Alvarado, Elliott I.: "Nonprofit or Not-for-profit -- Which Are You?", page 6-7. Nonprofit World, Volume 18, Number 6, November/December 2000

External links

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