Case studies suggest that important changes in the composition and structure of boards of trustees of non-profit organisations have occurred in recent decades. The nature of these changes, and how they may vary across industry and locale, are not well documented. This pilot study compares changes in structure and board membership of three elite non-profit organisations in two cities at three points in time: 1925, 1955 and 1985. This study focuses on governing boards of the major art museum, largest non-profit hospital and local United Way of Boston and Cleveland. Board members’ biographical data are used to assess models of board diversification based on environmental pressures and changes in local elites. We find evidence that trusteeship varies historically, regionally and across industries, and we set the stage for broader-based empirical comparative work on changes in non-profit boards of trustees.

Over the past two decades, a number of important theories of non-profit activity have been developed, mainly by economists. In part, these theories attempt to explain why non-profit organisations are formed and flourish in some fields of activity and not in others. This paper seeks to test the adequacy of these explanations by seeing if they can explain seven cases of the formation of important sets of non-profit organisations in Australia. To this end, it sketches a history of non-profit organisations in Australia over the past 200 years and explores in more detail seven important cases of non-profit formation and development. It finds that, while in most cases the economic theories provide part of an explanation, there is a good deal which they cannot explain. Adequate explanations of non-profit formation will need to draw on social as well as economic theory.

North Atlantic NGOs have significantly increased their role in international development. They have expanded their activities beyond relief to include a more structural approach to third-world poverty and have attracted increasing amounts of government subsidies for their work overseas. They have also begun to engage in education of their home populations about global poverty and have established close ties to an emerging network of third-world NGOs who channel their resources to the grassroots poor abroad. In the post-Cold War era, North Atlantic NGOs enjoy some unique opportunities to expand their work due to the increase of third-world democracy and free-market economies, but they also face some critical challenges ahead - balancing periodic relief efforts with long-term development programmes, resisting pressures by governments to use NGOs for their own purposes, upgrading the quality of development education at home, and finding ways to relate to third-world NGOs as more equal partners. These and other challenges (for example, improving institutional capacities of North Atlantic NGOs to handle increasing demands, and relationship between third-world NGOs and grassroots organisations) need the attention of scholars in the years ahead.

In the face of severe resource shortages, community financing is increasingly being promoted as an alternative source of finance for public health providers. Non-government organisations have longstanding experience of community financing, but there is little documentation of the range of approaches. In this review, a sample of twenty NGOs was studied to explore these experiences. The range of approaches adopted by different organisations and the information available regarding success in achieving financial sustainability are described. Two preconditions for successful community financing (in this sense) are suggested by the evidence: collection of relevant background data relating to the proposed site of the community financing programme, and consultation with the community.

During the last decades, value added taxation (VAT) has become widely used. Introducing or widening VAT may have important consequences for third sector organisations. There is no consistent, widely-accepted theory regarding the treatment of non-governmental organisations (NGOs) under VAT. International comparisons are difficult to make. The general scope of VAT, what goods and especially what services are included in the tax base, may be more important to NGOs than the direct concessions granted them. To comprehend how VAT may affect NGOs, it is necessary to understand the general mechanism and some of the technical details of VAT, such as registration thresholds and accounting requirements. There is a tendency for the legislature to widen the tax base and make VAT as general as possible. Tax administrative considerations may acquire the character of absolute principles. When VAT is introduced or widened, it may be important for NGOs to demonstrate how their tax bill has been changed as a possible unintended side-effect due to the administrative need to make VAT as comprehensive as possible.