Three Models of US State-Level Charity Regulation

Author:

Mitchell George E.1ORCID

Affiliation:

1. Austin W. Marxe School of Public and International Affairs , Baruch College , CUNY , One Bernard Baruch Way , Box D-0901 , New York , NY , 10010-5585 , USA

Abstract

Abstract The existence of federal oversight of charitable organizations in the United States implies a degree of uniformity to US charity regulation. However, charity regulation is far from uniform across the country. States differ significantly in their adoption or non-adoption of various state-level regulatory requirements, creating not one but many different regulatory environments for charities. The complexity and diversity of these regulations has made it difficult for sector stakeholders, such as researchers, regulators, practitioners, information intermediaries, and donors, to understand the nature and significance of state-level charity regulation from a comparative perspective. To address this problem, this article employs latent class analysis to identify three distinct models of state-level charity regulation: broad regulation, limited regulation, and asset oversight. Subsequent analysis identifies relationships between a state’s economic, social, and political characteristics and its model of charity regulation, suggesting new avenues of research for understanding regulatory model emergence. Many additional practical applications of the typology are also discussed.

Publisher

Walter de Gruyter GmbH

Subject

Public Administration,Economics and Econometrics,Sociology and Political Science

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