Using NTEE to classify non-profit organisations: an assessment of human service and regional applications

Kirsten A. Grønbjerg

doi:10.1007/bf02354038

journal article Oct 01, 1994

Using NTEE to classify non-profit organisations: an assessment of human service and regional applications

Voluntas: International Journal of Voluntary and Nonprofit Organizations Vol. 5 No. 3 pp. 301-328 · Cambridge University Press (CUP)

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Abstract

Abstract
The National Taxonomy of Exempt Entities (NTEE) constitutes a major contribution to the field of non-profit research, but is beset by conceptual and practical problems. The application of the taxonomy to the list of charitable organisations recognised by the US Internal Revenue Service (IRS) is also an important resource for research, although it has limitations as well, especially for industry-specific and regional analyses. Using survey data from the Chicago metropolitan region, I show that regional estimates for human services based on only those charitable organisations which are required to file tax returns may miss over 40 per cent of the total number of organisations and under-estimate total revenues by almost half. Finally, I point to conceptual, technical and institutional challenges that must be addressed if the NTEE is to gain maximum utility.

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40

Citations

19

References

Details

Published: Oct 01, 1994
Vol/Issue: 5(3)
Pages: 301-328
License: View

Authors

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Kirsten A. Grønbjerg

Cite This Article

Kirsten A. Grønbjerg (1994). Using NTEE to classify non-profit organisations: an assessment of human service and regional applications. Voluntas: International Journal of Voluntary and Nonprofit Organizations, 5(3), 301-328. https://doi.org/10.1007/bf02354038

Using NTEE to classify non-profit organisations: an assessment of human service and regional applications

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