Community Service. The IRS is to ensure tax compliance and regulation, whereas the CNCS is an agency the government has to support volunteer programs (Brothers 2010). The federal government created the National Community Service in 1993. This was an act that would facilitate and promote American citizens to volunteer their time to the nonprofit sector. It is the effort to help meet the volunteer needs of government’s communities all over the country. The government has been active in enforcing tax conformity among all nonprofit organizations. To ensure compliance they utilize the IRS Business Master File (BMF) system. This is a record of all existing active nonprofit organizations that currently file with the IRS, are registered and have obtained tax-exempt status. The information this file contains includes the name, address, exempt criteria, gross receipts and total assets of all nonprofit organizations. This list of information is the most inclusive and comprehensive available from the federal government. However, state attorney general offices compile similar records of all registered nonprofits within their jurisdictions (The Unified Registration Statement 2010). The majority of this information has been unchanged since the day the organization received their tax exemption. The data on the BMF list regarding a nonprofit entity can be inaccurate for years after they have closed their doors. Every few years, the list will be further updated when the IRS mails out postcards to all the listed nonprofit organizations to confirm their existence (Boris and Steuerle 1999). Another portion of the data collection includes the National Center for Charitable IRS’s Statistics (NCCS) core files. This is where the IRS combines all information obtained from the BMF lists with all the information acquired using the Return Transaction Files
Community Service. The IRS is to ensure tax compliance and regulation, whereas the CNCS is an agency the government has to support volunteer programs (Brothers 2010). The federal government created the National Community Service in 1993. This was an act that would facilitate and promote American citizens to volunteer their time to the nonprofit sector. It is the government’s effort to help meet the volunteer needs of communities all over the country. The government has been active in enforcing tax conformity among all nonprofit organizations. To ensure compliance they utilize the IRS Business Master File (BMF) system. This is a record of all existing active nonprofit organizations that currently file with the IRS, are registered and have obtained tax-exempt status. The information this file contains includes the name, address, exempt criteria, gross receipts and total assets of all nonprofit organizations. This list of information is the most inclusive and comprehensive available from the federal government. However, state attorney general offices compile similar records of all registered nonprofits within their jurisdictions (The Unified Registration Statement 2010). The majority of this information has been unchanged since the day the organization received their tax exemption. The data on the BMF list regarding a nonprofit entity can be inaccurate for years after they have closed their doors. Every few years, the list will be further updated when the IRS mails out postcards to all the listed nonprofit organizations to confirm their existence (Boris and Steuerle 1999). Another portion of the IRS’s data collection includes the National Center for Charitable Statistics (NCCS) core files. This is where the IRS combines all information obtained from the BMF lists with all the information acquired using the Return Transaction Files
1359_PerlABridgetoUnitetheNonproftSector.docx