The GONGO show: Is every charity an NGO?
Are all charitable organizations considered NGO's by definition?
That's an excellent question, not least of all because of its final two words. Â Precise definition is one of the keys to law--when Bill Clinton said "it depends what the meaning of 'is' is" he may have seemed too clever by half, but he was talking like the lawyer he is. Â Â
Whatever that may mean.
Anyway, back to the question. Â The answer depends on how we define our terms. Â
In this instance, all charities are NGOS, since 501(c)(3) does not encompass the federal government, states or their political subdivisions. Why doesn't 501(c)(3) apply to governments? Â In a nutshell, commentators point to three reasons:
- Our constitutional structure does not allow states to be taxed.
- The tax code does not define the scope of taxable entities to include sovereign political entities.
- A government's power to tax, power of eminent domain and police power go beyond the purposes specified in 501(c)(3).
That may seem to be a clear enough answer, but the devil's in the details. Â Although 501(c)(3) does not encompass governmental units, there are nonetheless a bunch of separately organized governmental organizations that can qualify as tax-exempt under 501(c)(3). Â A few common examples (assuming they're organized the right way) include public libraries, public hospitals and state universities. Â
In fact, one of the country's largest charities--the American Red Cross--is chartered by an Act of Congress and also recognized as exempt under 501(c)(3). Â It is what some would call a GONGO, or government organized nongovernmental organization.
Which leads to another answer to our main question. Â There are a number of folks who see governmental involvement to be inherently contradictory to being an authentic nongovernmental organization. Â From their perspective, an organization created by or working for the government is not an NGO, at least not in the sense of being a voluntary organization formed outside the sovereign political structure. Â That means a charity could be exempt under 501(c)(3)--or, more globally, be a nonprofit serving a public purpose--and yet not fit their definition of what constitutes an NGO.
What's the right answer?Â
I don't think there is one. Â Terms such as nonprofit, charity and NGO are inherently contingent--their particular meaning depends on their immediate context. Â
Case in point: Â the very fact that American corporate law tends to use the term "nonprofit" or "not-for-profit" while NGO prevails in the context of international associations and public interest work is itself a historical accident. Â "Nonprofit" form reflects its origins in a reaction against industrial-age commerce and the accumulation of capital, while the term "NGO" reflects a twentieth-century reaction against provincial nationalism and authoritarian political sovereignty. Â Â
So here's your takeaway:
Is every charity by definition an NGO?
It depends what the meaning of "is" is!
BONUS RESOURCE: Â For more information on this topic, hearty souls may want to consider the helpful summary provided by Jody Blazek and David Nelson in the September 2006 Exempt Organization Tax Review: Â "When Can a Governmental Organization Qualify as a 501(c)(3) Organization and What is the Tax Reporting Consequence?"
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Here's a question I meant to ask but never did: how come hospitals and medical research are in the same category as churches?
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