Charities based in the United States

Charities based in the United States
Name	Charities based in the United States
Formation	18th–21st centuries
Type	Nonprofit organization
Region	United States

Charities based in the United States are nonprofit organizations operating within the United States that pursue philanthropic, humanitarian, cultural, scientific, and relief objectives. They range from small local volunteer groups to large national and international organizations that operate across states and territories, engaging with actors such as Philanthropy, United States Internal Revenue Service, United Nations, American Red Cross, and Bill & Melinda Gates Foundation. Charitable activity in the United States intersects with institutions including Harvard University, Smithsonian Institution, World Health Organization, Johns Hopkins University, and American Bar Association.

History and development

Philanthropic activity in the United States traces to early colonial practices associated with Plymouth Colony, Jamestown, Virginia, Massachusetts Bay Colony, and religious bodies such as the Quakers, Puritans, and Catholic Church. The 19th century saw the rise of organizations including the American Bible Society, Red Cross Movement, and reform groups linked to figures like Dorothea Dix, Frederick Douglass, and Susan B. Anthony; these movements intersected with events such as the American Civil War and the Progressive Era. The 20th century expanded institutional philanthropy with foundations like the Carnegie Corporation, Rockefeller Foundation, Ford Foundation, and the philanthropic work of Andrew Carnegie, John D. Rockefeller, and Andrew W. Mellon, while public crises such as the Great Depression and World War II stimulated new relief models and collaborations with agencies such as the Federal Emergency Management Agency and United Nations Relief and Rehabilitation Administration. Late-20th and early-21st century trends include the growth of advocacy organizations such as ACLU, Sierra Club, Human Rights Campaign, and technology-enabled giving via platforms linked to Amazon.com, Facebook, Google, and PayPal.

Legal and regulatory framework

Charities in the United States operate under a legal regime shaped by the United States Constitution and federal statutes administered by the United States Internal Revenue Service through sections such as 501(c)(3). State-level oversight is led by offices such as state attorneys general and charity regulators in jurisdictions like California, New York, Texas, and Florida. Judicial precedents from courts including the Supreme Court of the United States, United States Court of Appeals for the Second Circuit, and United States District Court for the Southern District of New York inform issues of tax exemption, donor intent, and corporate governance. Compliance intersects with reporting standards set by bodies such as the Financial Accounting Standards Board, audit requirements influenced by Public Company Accounting Oversight Board, grant agreements with institutions like the National Institutes of Health and National Endowment for the Arts, and international obligations linked to Foreign Agents Registration Act or sanctions administered by the United States Department of the Treasury.

Types and organizational structures

Charities take forms including private foundations such as the Gates Foundation, public charities like Feeding America, intermediate organizations like community foundations, and faith-based entities such as Catholic Charities USA and Lutheran Services in America. Organizational governance often involves boards modeled on corporate practices seen at ExxonMobil and General Electric and leadership roles similar to those at United Way and Red Cross. Collaborative forms include consortia like InterAction, federated models exemplified by United Way, and social enterprise hybrids that work alongside corporations such as Microsoft Corporation, Apple Inc., and Walmart through corporate social responsibility programs and donor-advised funds held at institutions like Fidelity Investments, Vanguard Group, and Schwab Charitable. Labor and volunteer relations intersect with unions and networks such as Service Employees International Union, AmeriCorps, and Peace Corps alumni organizations.

Funding, finance, and accountability

Revenue sources for charities include individual giving influenced by campaigns featuring public figures like Oprah Winfrey and Barack Obama, major gifts from philanthropists such as Warren Buffett and Michael Bloomberg, corporate giving from companies like Google LLC and Coca-Cola Company, foundation grants from the Ford Foundation and Carnegie Corporation, government contracts with agencies such as the Department of Health and Human Services and United States Agency for International Development, and earned income streams from enterprises linked to organizations like Goodwill Industries International. Financial accountability is monitored via mechanisms including Form 990 filings with the Internal Revenue Service, audits performed by firms such as PricewaterhouseCoopers and Deloitte, watchdog ratings by Charity Navigator, GuideStar, and Better Business Bureau Wise Giving Alliance, and academic evaluations conducted by scholars at Harvard Kennedy School, Stanford University, and Yale University.

Major national and international charities

Prominent US-based charities operating nationally and internationally include American Red Cross, United Way, Feeding America, Save the Children, CARE USA, World Vision (US), Doctors Without Borders USA, The Nature Conservancy, Sierra Club Foundation, ASPCA, Planned Parenthood Federation of America, Habitat for Humanity International, Mercy Corps, International Rescue Committee, Room to Read, Heifer International, Susan G. Komen for the Cure, March of Dimes, Make-A-Wish Foundation, Smithsonian Institution-affiliated foundations, and university-affiliated charities at Columbia University, Princeton University, and University of California. These organizations often coordinate with multilateral institutions like the World Health Organization, United Nations Children's Fund, and World Food Programme.

Impact, evaluation, and controversies

Evaluation of charitable impact draws on methodologies from researchers at RAND Corporation, Brookings Institution, National Bureau of Economic Research, and universities such as Massachusetts Institute of Technology and University of Chicago, applying randomized controlled trials and outcome metrics. Controversies have involved issues such as fundraising practices scrutinized in cases against organizations like Red Cross (disambiguation), governance failures exposed in investigations involving leaders linked to Tony Robbins-era programs or nonprofit collapses resembling corporate scandals at firms such as Enron for comparative governance study, tax-exemption disputes adjudicated in courts including the Supreme Court of the United States, alleged misuse of donor funds prompting actions by state attorneys general, and debates over political advocacy versus charitable status involving groups like ACLU and Planned Parenthood. Other critical discussions focus on colonial histories examined by institutions like the Smithsonian Institution and reparative philanthropy advocated by scholars connected to Howard University and Spelman College.

Category:Non-profit organizations based in the United States