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CNP Working Papers

Just Released!
Government Policy and the Nonprofit Sector: Switzerland
Michael Nollert and Monica Budowski
2009 / CNP-WP-48

Addresses the political context for nonprofit organizations in Switzerland, the Swiss political context with its particularities of a confederation and of direct democratic instruments that effect the socio-political environment, the characteristics of nonprofit organizations and their influence on politics and policies, and current issues relevant to NPOs.


Just Released!
Nonprofit Law in Switzerland
Dominique Jakob, Roman Huber and Katharina Rauber
2009 / CNP-WP-47

Looks into the legal requirements and forms that shape the Swiss nonprofit sector. Emphasizes specifically the legal issues surrounding foundations, religious organizations, and donations. Further addresses taxation and liability concerns, as well as accounting, auditing, and reporting requirements.


Just Released!
Defining the Nonprofit Sector: Switzerland
Bernd Helmig, Christoph Bärlocher and Georg von Schnurbein
2009 / CNP-WP-46

Justifies defining Switzerland’s Third Sector as an institution, despite its heterogeneous nature. Uses a conceptual and historical analysis to define the sector and place it in the context of its relationship with Swiss society and politics and their respective influences. Once defined in the Swiss context, compares and assesses the extent to which the Swiss Third Sector conforms to the internationally accepted structural-operational definition.


Defining the Nonprofit Sector: New Zealand
Margaret Tennant, Jackie Sanders, Michael O'Brien, and Charlotte Castle
2006 / CNP-WP-45

Identifies difficulties in defining the nonprofit sector as a single institution in New Zealand because of a number of complicating perspectives. Points to self-definitions of nonprofit groups, which are often based on the sector they serve, rather than on membership in the Third Sector. Discusses important milestones in the development of New Zealand nonprofit organizations, the legal structures that govern them, and the major types of nonprofit organizations using the United Nations International Classification of Nonprofit Organizations (ICNPO) as a framework.


Defining the Nonprofit Sector: Denmark
Bjarne Ibsen and Ulla Habermann
2005 / CNP-WP-44

Defines the voluntary sector in Denmark and delimits the different types of organizations included in the sector. Reviews the history and social context within which these organizations have developed. Addresses the “grey zone” of organizations that do not clearly fit under the definition of the nonprofit sector.


Defining the Nonprofit Sector: Portugal
Raquel Campos Franco
2005 / CNP-WP-43

Describes the impact of Portugal’s political and cultural history on the scope and role of the nonprofit sector and its continued evolution in the contemporary Portuguese political environment. Evaluates the legal framework surrounding the nonprofit sector in Portugal and its impact on the development of these organizations.


Defining the Nonprofit Sector: Pakistan
Aisha Ghaus-Pasha and Muhammad Asif Iqbal
2003 / CNP-WP-42

Explains how historical and religious influences have contributed to the growth and development of civil society in Pakistan and discusses the challenges faced by the Pakistani nonprofit sector. Describes the types of nonprofit organizations in Pakistan and gives an overview of the sector's legal framework.


Defining the Nonprofit Sector: South Korea
Inchoon Kim and Changsoon Hwang
2002 / CNP-WP-41

Describes how South Korea's political history and societal characteristics have influenced the evolution of the country's nonprofit sector and the ways in which the sector is conceptualized and defined.


Volunteering in Cross-National Perspective: Evidence From Twenty-Four Countries
Lester M. Salamon and S. Wojciech Sokolowski
2001 / CNP-WP-40

Examines data on volunteering in 24 countries. These data show considerable cross-national variation in the total amount of volunteering and in the distribution of that volunteering across service fields. The findings suggest that volunteering is not just an individual choice or spontaneous outburst of altruism, but is affected by larger social and institutional forces such as class structure, government policies, and organized religion.


Defining the Nonprofit Sector: The Philippines
Ledivina V. Cariño and PNSP Project Staff
2001 / CNP-WP-39

Provides an overview of the types of organizations included in the Philippine nonprofit sector, the terms used to depict these organizations, and special features of the country's history that have shaped the sector's development.


Social Origins of Civil Society: An Overview
Lester M. Salamon, S. Wojciech Sokolowski, and Helmut K. Anheier
2000 / CNP-WP-38

The availability of comparative cross-national data has made it possible to test the existing theories of the origins of the nonprofit sector. These theories assume a competitive relationship between the nonprofit sector and the state in the production of public goods; however, the cross-national data show no straightforward relationship between the size of the nonprofit and the government social welfare sectors. This paper provides an alternative theory that conceptualizes the nonprofit sector in the broader context of the development of social, political, and economic institutions during the period of modernization. This theory explains cross-national variations in the size of the nonprofit sector and accounts for its different roles and relationships to other social institutions such as state, class structure, and organized religion in different countries.


The Nonprofit Sector: For What and For Whom?
Lester M. Salamon, Leslie Hems, and Kathryn Chinnock
2000 / CNP-WP-37

Reveals some initial results from the Impact Analysis portion of the Comparative Nonprofit Sector Project. Nonprofit organizations are performing a wide variety of service, innovation, advocacy, expressive and community-building roles in diverse fields throughout the world. They are doing so, moreover, with far fewer vulnerabilities than often assumed. Because it is difficult to answer empirically the fundamental question of the impact of this set of organizations, this study utilizes a systematic methodological approach that looks at both potential positive and negative consequences. The paper concludes that the nonprofit sector does indeed seem to perform a distinctive set of roles, while at the same time, it still suffers from some vulnerabilities. This initial discussion covers 17 countries to date out of about 40 countries in the study.


Defining the Nonprofit Sector: Poland
Ewa Les, Slawomir Nalecz, and Jakub Wygnanski
2000 / CNP-WP-36

Examines the historical background of the nonprofit sector in Poland and its evolution over a series of political changes and illustrates the impact of the fall of Communism on Polish civil society. Highlights the impact of the legal status of nonprofit organizations on their development in Poland.


History of the Nonprofit Sector in the Netherlands
Vic Veldheer and Ary Burger
1999 / CNP-WP-35

Traces the roots of the Dutch nonprofit sector and its development, as well as the social and legal origins that help to classify the nonprofit sector in the Netherlands. Describes the impact of government behavior on the development of the sector and isolates particular areas of the nonprofit sector for impact analysis.


Defining the Nonprofit Sector: Finland
Voitto Helander and Susan Sundback
1998 / CNP-WP-34

Examines the division in the societal organizations and the relatedness between the private and public sectors in Finland. Describes the impact of the Finnish integration into the European Union on the development of the “third” sector. Explains the impact of Finnish political and legal history on the development of the nonprofit sector.


Defining the Nonprofit Sector: Argentina
Andrea Campetella, Inés González Bombal, and Mario Roitter
1998 / CNP-WP-33

Traces the origins of the private nonprofit organizations and explains the recent emergence in the visibility of the nonprofit sector in Argentina. Outlines the historical construct of the “third” sector and its impact on the development of Argentina’s nonprofit sector and studies the impact of the Argentinean legal system on the development of such institutions.


Defining the Nonprofit Sector: Romania
Daniel Saulean and Carmen Epure
1998 / CNP-WP-32

Identifies the late emergence of the nonprofit sector in Romania as a result of the institutions imposed by the Socialist regime, and illustrates the changes in the nonprofit sector in post-Socialist Romania. This paper also identifies obstacles faced by the non-governmental sector, such as geopolitical instability and civil law, as causes that contributed to the limited growth of this sector.


Philanthropy, Nationalism, and the Growth of Civil Society in Romania
Maria Bucur
1998 / CNP-WP-31

Traces the historical origins of discourse on social welfare and philanthropy being employed today to institutionalize a newly burgeoning nonprofit sector. Looks at the role of the State, religion, and cultural homogeneity as factors affecting the growth of the Romanian Third Sector. Concludes that the sector’s difficulties in defining itself are based on the gap between the novelty of the sector and the traditional nature of its conceptual origins.


Defining the Nonprofit Sector: Australia
Mark Lyons
1998 / CNP-WP-30

Reveals that Australia has many nonprofit organizations, but no recognized nonprofit sector, despite the fact that collectively these organizations constitute one of the larger sectors in the world. This disunity, the author suggests, could pose a significant burden on the sector's continued development as long as the public perceives the organizational world in terms of only the government and business sectors.


Defining the Nonprofit Sector: Colombia
Rodrigo Villar
1998 / CNP-WP-29

Describes a nonprofit sector in which nonprofit, or civil society, organizations have begun to emerge autonomously, independent of the government, political parties, or the Catholic Church. This civil society renewal is facilitated by the 1991 Constitution providing for participatory spaces" for private, nonprofit actors, but has been challenged by continuing political violence.


Defining the Nonprofit Sector: Ireland
Freda Donoghue
1998 / CNP-WP-28

Provides an overview of the Irish nonprofit sector, better known domestically as the voluntary sector. The author suggests that, although government support for voluntary activity in the education and health fields has been strong, a coherent policy toward growing self-help and community efforts is needed.


Defining the Nonprofit Sector: The Czech Republic
Pavol Fric, Lenka Deverová, Petr Pajas, and Hana Silhánová
1998 / CNP-WP-27

Describes the Czech nonprofit sector as being in a period of self-identification without precisely set borders delineating the scope of its activity. Following an outline of the sector's historical roots and an analysis of the various organizational forms, the authors present ten critical issues that highlight the current status of the sector and what is at stake in its further development.


Defining the Nonprofit Sector: Israel
Benjamin Gidron and Hagai Katz
1998 / CNP-WP-26

Describes the meaning of the nonprofit sector in Israeli society and the ambiguity of this definition in the Israeli context due to the lack of clear delineation as to the composition of the sector. Analyzes impact of the dominating political ideology on the definition of the nonprofit sector and the impact of the legal framework surrounding nonprofit organizations.


Nonprofit Institutions and the 1993 System of National Accounts
Helmut K. Anheier and Lester M. Salamon
1998 / CNP-WP-25

Describes the framework of the United Nations System of National Accounts and its relationship with nonprofit institutions. Furthermore, it delineates the domain and scope of nonprofit institutions and their function within the context of the Comparative Nonprofit Sector Project. It also assesses the impact of the allocation of rules on nonprofit institutions.


The Third World's Third Sector in Comparative Perspective
Lester M. Salamon and Helmut K. Anheier
1997 / CNP-WP-24

Assesses the increasing impact of nonprofit activity in Africa, Asia and Latin America and the concurrent lack of information surrounding them in the Third World sector by studying five different countries to gain a broader understanding of the causes for this knowledge gap. It explains the knowledge gap on three levels; descriptive, conceptual, and theoretical. The paper also highlights the gradual shift from the humanitarian role of the nonprofit sector to contributors to economic growth in the Third World.


Defining the Nonprofit Sector: The Netherlands
Ary Burger, Paul Dekker, Tymen van der Ploeg, and Wino van Veen
1997 / CNP-WP-23

Reviews the historical and legal background as well as the treatment and definition of the nonprofit sector in the Netherlands. Explains that the nonprofit sector is not a defined term in Dutch and that it is viewed with more of a legal emphasis in organizations that focus on health, culture, arts and social services. Emphasizes the historical background of the development of the nonprofit sector in the Netherlands by explaining the pillarization process and the subsequent closeness of ties between the government and nonprofit sector.


Social Origins of Civil Society: Explaining the Nonprofit Sector Cross-Nationally
Lester M. Salamon and Helmut K. Anheier
1996 / CNP-WP-22

Applies results from the Comparative Nonprofit Sector Project to test some leading nonprofit sector theories. The resulting analysis discusses how these theories often fail to account for the complexity of the cross-national experience. The authors propose a new social origins" approach to describe the international nonprofit sector.


The Nonprofit Sector: A New Global Force
Lester M. Salamon and Helmut K. Anheier
1996 / CNP-WP-21

Labels the nonprofit sector as the great innovation of the latter twentieth century and identifies the domination of the two sector model of market and state as the reason for which the nonprofit sector has remained hidden from view. Introduces the Johns Hopkins Comparative Nonprofit Sector Project, highlights its methods, areas of focus, and findings.


Nonprofit Law: Ten Issues in Search of Resolution
1996 / CNP-WP-20

Introduces ten fundamental issues providing a useful framework for assessing the laws and regulations governing the nonprofit sector internationally.


The International Classification of Nonprofit Organizations - ICNPO. Revision 1.0
Lester M. Salamon and Helmut K. Anheier
1996 / CNP-WP-19

Presents an updated version (resulting from the Dublin Project Team Meeting in December 1995) of the Comparative Nonprofit Sector Project's classification system (first created in 1992 through collaboration of the team of international scholars working on the Project). The classification system is increasingly used for statistical purposes in a broad cross- section of countries.


Defining the Nonprofit Sector: United States
Lester M. Salamon
1996 / CNP-WP-18

Describes the historical and social context in which nonprofit organizations have developed in the U.S., the legal framework that defines their basic structure, and the recent trends influencing their evolution. Discusses the American ideology of volunteerism, particularly as it relates to tension between an individualist ethos and the need for collective action. Ultimately, recommends a comparative analysis of the American nonprofit sector to assess the applicability of theoretical definitions and to move beyond a purely ideological perspective.


Caring Sector or Caring Society? Discovering the Nonprofit Sector Cross-Nationally
Lester M. Salamon and Helmut K. Anheier
1994 / CNP-WP-17

Challenges conventional U.S. rhetoric of voluntarism, which equates the size and visibility of the nonprofit sector with the presence of a "caring tradition" in a society.


Defining the Nonprofit Sector: Sweden
Tommy Lundström and Filip Wijkström
1994 / CNP-WP-16

Identifies lack of knowledge about the Swedish nonprofit sector as the cause for insufficient debate about the nature and future of the sector. Existing discussions offer contradictory or overlapping terms and concepts, and some researchers question the existence of a nonprofit sector in Sweden. Although the nonprofit sector is relatively small, upon the incorporation of a broader set of organizations, primarily church and state institutions, the nonprofit sector has a more significant presence. Discusses historical, social and legal developments that lead to the creation of the Swedish nonprofit sector.


Defining the Nonprofit Sector: Japan
Takayoshi Amenomori
1993 / CNP-WP-15

Explains that the nonprofit sector in Japan is greatly influenced by the public and private sectors and that is difficult to measure because many of the organizations are not registered or incorporated, and are often treated as a part of the government. Delves into the historical background of the Japan, emphasizing its tradition of philanthropy and highlighting the changes over various periods including the monarchy, through World War II, and in the post-war period. Also shows the role of Buddhism in the creation of philanthropic activities and the presence of the nonprofit sector in Japanese law.


Defining the Nonprofit Sector: Ghana
1995 / CNP-WP-14 / $6.00

Describes the composition of the Ghanaian nonprofit sector and contrasts it with other African countries that impose stricter restrictions on nonprofit organizations. Ghana’s nonprofit sector enjoys some cooperation from the government in the fields of health, social services, and education. Delineates the various types of nonprofit organizations in Ghana and discusses various legal and current issues in the context of the situation of these organizations in Ghana.


Defining the Nonprofit Sector: Hungary
Eva Kuti
1996 / CNP-WP-13

Discusses the nonprofit sector in Hungary in the context of the historical and political changes that took place, especially following the fall of Communism. Explains the lack of established legal, economic and fiscal regulations regarding the nonprofit sector in Hungary. Describes trends in the growth of the nonprofit sector since 1989 and the major types of organizations that have formed in light of the changed political conditions.


Defining the Nonprofit Sector: India
Siddhartha Sen
1993 / CNP-WP-12

Attributes the complexities of Indian society in religion, ethnicity, cultural diversity and politics as causes for the lack of an underlying trend in the Indian nonprofit sector. Divides the development of voluntarism into three periods of Indian history and links them with ancient religious scriptures. Explains the role of the British in the development of this sector during their colonization of India and the emphasis on philanthropic works by three major religious movements, Hindu, Muslim, and Sikh. Chronicles the development of the nonprofit sector following independence in 1947 and underlines differences between the conceptual and legal status of nonprofits in India.


Defining the Nonprofit Sector: Thailand
Amara Pongsapich
1993 / CNP-WP-11

Explains that the nonprofit sector in Thailand is viewed as a competitor to the country’s military governments, but is being recognized as essential to the economic and social development of the country. Traces the origins of the Thai nonprofit sector to religion and describes the emergence of non-religious organizations following World War II. Explains that the sector has grown despite periods of suppression and has also been influenced by the presence of Catholic missionaries in Thailand. Describes the major types of nonprofit organizations in contemporary Thailand and their legal statuses in the eyes of the government.


Defining the Nonprofit Sector: Egypt
Amani Kandil
1993 / CNP-WP-10

Discusses the way the nonprofit sector is defined and conceptualized in Egypt in light of three factors: state distrust of civil society, a rapidly changing political economy, and the rise of Islamic organizations, particularly in the nonprofit sector. Describes the major types of nonprofit organizations in Egypt and relates their challenges to tension between the State and religious groups and organizations


Defining the Nonprofit Sector: Brazil
Leilah Landim
1993 / CNP-WP-9

The notion of nonprofit organizations is unfamiliar to Brazilian social and economic thought, but it is gradually gaining prominence. Ties the emergence of the nonprofit sector to the close links between the Church and the population. Indicates a shift in the last decade of the nineteenth century where voluntary organizations came up on their own and covered more diverse areas of political and professional interests. Studies the relationship between the fiscal sector and the nonprofit sector, as well as the legal status of these organizations. Discusses the reemergence of the relationship between the Catholic church and the State as a mechanism to maintain social order.


Defining the Nonprofit Sector: Italy
Gian Paolo Barbetto
1993 / CNP-WP-8

Describes the nonprofit sector in Italy has vague and blurred by the overlapping of the separate realms of the public and private sector. Describes the government’s efforts to limit the power and influence of the Catholic church and integrate social movements into the political structure of the capitalist economy. Describes the status of nonprofit organizations under civil law in Italy and their legal status. Also details the historical evolution of the Italian nonprofit sector and highlights crucial developments in its evolution.


Defining the Nonprofit Sector: France
Edith Archambault
1993 / CNP-WP-7

Attributes the difficulty in studying the nonprofit sector in France to the largely invisible nature of these institutions. Chronicles the reemergence of this sector from the 1980s when the Socialist government supported its emergence as important in French social policy. Describes the historical evolution of the nonprofit sector in France from the eighteenth century onwards and explains the shift in the legality of these organizations over time. Identifies the sectors that make up the social economy in France and the describes the current relationship between the nonprofit sector, French society and the state.


Defining the Nonprofit Sector: Germany
Helmut K. Anheier and Wolfgang Seibel
1993 / CNP-WP-6

Defines the concepts that make up the German nonprofit sector and tie the development of the sector to development of social goods and services in Germany. Explains that the nonprofit sector in Germany is not just one entity, but rather, it is composed of various terms that put these organizations somewhere between state agencies and market firms. Describes the different legal, fiscal and social implications of the term, nonprofit sector, and trace the historical developments of the sector in Germany to better explain the definition and conceptualization of the nonprofit sector today.


Defining the Nonprofit Sector: The United Kingdom
Jeremy Kendall and Martin Knapp
1993 / CNP-WP-5

States that the nonprofit sector in the United Kingdom is important but that its boundaries are poorly defined, thereby making the activities conducted in this sector difficult to compile and study. The article makes note of the historical development of this sector and then highlights the major types of organization in the British nonprofit sector and their function as members of this sector. Also explains the legal framework and the tax treatment of these organizations by the government of the United Kingdom.


The Nonprofit Sector in the United Nations System of National Accounts: Definition, Treatment, and Practice
Helmut K. Anheier, Gabriel Rudney, and Lester M. Salamon
1992 / CNP-WP-4

Describes the conceptualization of the nonprofit sector in the United Nations System of National Accounts (SNA) and the development of its sector-based typology. Compares the real-world application of SNA guidelines in various countries and produces an overall assessment in terms of scope of coverage and data quality. Finally, in light of this assessment and of revisions made in the guidelines, recommends a reconceptualization of the nonprofit sector, using a structural/operational definition, rather than a client/revenue criterion


In Search of the Nonprofit Sector II: The Problem of Classification
Lester M. Salamon and Helmut K. Anheier
1992 / CNP-WP-3

Redefines the nonprofit sector by giving it a structural/operational definition that breaks up organizations in the nonprofit sector into five structural/operational features. Explains the need for such a classification system and explains why existing systems are lacking in their definition of the sector. Also provides an alternative to the Proposed International Classification of Nonprofit Organizations and tests a cross-national application of the alternative.


In Search of the Nonprofit Sector I: The Question of Definitions
Lester M. Salamon and Helmut K. Anheier
1992 / CNP-WP-2

Identifies the voluntary/nonprofit sector as the Third Sector, and suggests a conceptual approach for defining the nonprofit sector. Derives a definition for the sector and then applies it to various countries to assess its appropriateness.


Toward an Understanding of the International Nonprofit Sector: The Johns Hopkins Comparative Nonprofit Sector Project
Lester M. Salamon and Helmut K. Anheier
1992 / CNP-WP-1

Identifies the key role of the capacities of the nonprofit/voluntary sector and introduces and describes the Johns Hopkins Comparative Nonprofit Sector Project in hopes of filling information gaps about the sector. Focuses on definitional, measurement, and theoretical concerns

Return to the UN Nonprofit Handbook Project.

Return to the Comparative Nonprofit Sector Project.

Return to the JHU/ILO Volunteer Measurement Project.