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Emerging Issues in Philanthropy Seminar
Urban Institute's Center on Nonprofits and Philanthropy,
Regulation of Nonprofits and Philanthropy Project
Data Collection, Sharing, and
Transparency in the Tax-Exempt Sector:
at the Intersection of
Regulators, Technology and Sector Stakeholders
Tuesday, December 1, 2015
BIBLIOGRAPHY
State Regulators: Rethinking the Who, What, How, and Why of Data Collection and Sharing

Citizens United v. Schneiderman, No. 14-CV-3703 SHS, 2015 WL 4509717, (S.D.N.Y. July 27, 2015)

Center for Competitive Politics v. Harris, 784 F.3d 1307 (9th Cir. 2015) cert. denied, No. 15-152,
2015 WL 4611242 (U.S. Nov. 9, 2015)

Americans for Prosperity Found. v. Harris, No. 2:14-CV-09448-R-FFM, 2015 WL 769778, (C.D. Cal.
Feb. 23, 2015)

David Biemesderfer and Andras Kosaras, The Value of Relationships between State Charity Regulators
and Philanthropy (2006)
Jim Sheehan, Chief, Charities Bureau, New York State Office of the Attorney General
 Data Collection and Use in Charities Oversight (2015)

Capstone Strategy Group, NYS OAG Charities Bureau BPAS Project Status Report, Nov. 20, 2015.

Josh Nathan-Kazis, 26 Billion Bucks: The Jewish Charity Industry Uncovered, Forward, Mar. 28,
2014.

Josh Nathan-Kazis, Why Jewish Charities’ Tax Filings are One Huge Mess, Forward, Nov. 11, 2014.
Karen Gano, Assistant Attorney General, Connecticut Office of the Attorney General
 Multistate Registration and Filing Portal, Inc., Single Portal Multistate Charities Registration: A
NASCO Public Interest Initiative for Information Sharing and Data Transparency (Sept. 2015).
Hugh R. Jones, Supervising Deputy Attorney General, Tax & Charities Division, Hawaii Office of the
Attorney General
 Hugh R. Jones, The Importance of Transparency in the Governmental Regulation of the Nonprofit Sector:
Room for Improvement?, Columbia University Academic Commons (2013).

Letter from the National Association of Attorneys General to the Honorable Max Baucus, Chairman,
Committee on Finance, United States Senate and the Honorable Orrin Hatch, Ranking Member,
Committee on Finance, United States Senate (Oct. 28, 2011).
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Tax & Charities Division, Hawaii Attorney General, Hawaii Charities Online, (last visited Nov. 18,
2015).

Tax & Charities Division, Hawaii Attorney General, Professional Fundraiser Registration, (last
visited Nov. 18, 2015).

Hugh R. Jones, PowerPoint – Demonstration of Hawaii’s Smart Phone App (2015).
Federal Regulators: New Challenges, New Opportunities for Data Accessibility

Advisory Committee on Tax Exempt and Government Entities (ACT), 2014 Report of
Recommendations (June 11, 2014).

Public.Resource.org v. United States Internal Revenue Serv., 78 F. Supp. 3d 1262, 1263 (N.D. Cal.
2015), appeal dismissed (June 24, 2015).

Suzanne Perry, Lawsuit Would Force IRS to Release Nonprofit Tax Forms Digitally: Open Data
Could Shine a Light of Pay and Lobbying, The Chronicle of Philanthropy, June 16, 2014.

Lloyd Hitoshi Mayer and Brendan M. Wilson, Regulating Charities in the Twenty-First Century: An
Institutional Choice Analysis, Chicago-Kent Law. Review, Vol. 85, Issue 2: 479 (2010).
Ruth Madrigal, Attorney-Advisor, Office of Tax Policy of the U.S. Department of the Treasury
 U.S. Department of the Treasury, General Explanations of the Administration’s Fiscal Year 2016
Revenue Proposals (Feb. 2015).
Hudson Hollister, Executive Director, Data Transparency Coalition
 StreamLink Software, The Changing Landscape of Grant Reporting: Federal Requirements, Data
Transparency and Tomorrow’s Grant Managers (2013).

Justin Duncan, In the fight for open nonprofit data, everything changed in one month, Data
Transparency Coalition Blog (July 2, 2015).

Data Transparency Coalition, DATA Act (last visited Nov. 17, 2015).
Cinthia Schuman-Ottinger, Deputy Director for Philanthropy Programs, Aspen Institute
 Excerpt, Tax Reform Act of 2014, H.R. 1, 113th Cong. (2014).

The Aspen Institute, Voice Your Need for Nonprofit Employment Statistics: Send Comments to the
Bureau of Labor Statistics Now!

The Aspen Institute, Transparency, Accuracy, and Innovation: Electronic-Filing of IRS Forms 990 for
Open Data.
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Primary Users of Data: Perspectives and New Models

Beth Simone Noveck and Daniel L. Goroff, Information for Impact: Liberating Nonprofit Sector Data,
The Aspen Institute, 2nd ed., Sept. 26, 2013,
Putnam Barber, Senior Advisor, Nancy Bell Evans Center, University of Washington
 Putnam Barber, “Regulation of US Charitable Solicitations Since 1954.” VOLUNTAS: International
Journal of Voluntary and Nonprofit Organizations 23(3), 737-762, September 2012.
Jacob Harold, President and Chief Executive Officer, GuideStar
 Guidestar, We envision a nonprofit sector that is capable of confronting the great challenges of our
time (Feb. 2015).

Guidestar, Guidestar 2020, Building the Scaffolding of Social Change (2014),
Thomas H. Pollak, Program Director, National Center for Charitable Statistics, Urban Institute

The Nonprofit Sector in Brief 2015: Public Charities, Giving, and Volunteering by Brice McKeever,
October 29, 2015

Mandatory E-Filing: Toward a More Transparent Nonprofit Sector by Amy Blackwood, Ayobami
Jaiyeola and Thomas H. Pollak, July 23, 2013
Perchance to Dream: Impact of Technology on Data Collection and Sharing in the Sector
Lucy Bernholz, Research Scholar, Center on Philanthropy and Civil Society, Stanford University
 Lucy Bernholz, Philanthropy and the Social Economy: Blueprint 2015, Grant Craft (2014),

DigitalIMPACT.io, (last visited Nov. 17, 2015).
In the Public Stead: Monitoring and Investigation

Jonathan Stoneman, Does Open Data Need Journalism? (Univ. of Oxford Inst. for the Study of
Journalism, Working Paper 2015),
Kendall Taggart, Investigative Reporter, BuzzFeed News
 America’s Worst Charities (2014).

The Center for Investigative Reporting, America’s Worst Charities, (last visited Nov. 18, 2015).

The Center for Investigative Reporting, How we identified the nation’s worst charities, (Jun. 6,
2013).