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A Method for Measuring and Partially Testing "Charitability", Second of Three Parts: Applying the Tool

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Publication Date: July 2007

Publisher(s): Tax Policy Center

Author(s): C. Eugene Steuerle

Special Collection: John D. and Catherine T. MacArthur Foundation

Topic: Human rights (Economic, social, and cultural rights)

Keywords: Nonprofit Sector; Charities; Community Organizations; Foundations and Philanthropy

Type: Report


All charities claim to be performing some good for others or for society. These "outputs" require inputs of charitable resources. Nongovernmental sources can be divided broadly into two major categories: financial or real capital, and volunteer labor. These contributions of money or property and time are typically tax favored. This article examines how the balance sheet exercise matching uses and sources of charitable "resources" can serve as a cross-check for how charitable an organization is.