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Toward a Vital Voluntary Sector:

An International Statement of Principles

Statement of the Johns Hopkins International Philanthropy Fellows

Lille, France; Jerusalem, Israel; Accra, Ghana
1991 - 1993

Preamble

The past two decades have witnessed a remarkable upsurge of interest in organized private, voluntary activity throughout the world--in the developed countries of Western Europe, North America, and Asia; in the former Soviet bloc; and in the developing countries of Africa, Asia, and Latin America.

This development holds important promise for the promotion of democracy and the enhancement of human well-being. At the same time, important questions have arisen about the role and character of the voluntary organizations resulting from this activity and about the policies that should be pursued in relation to them.

Different countries will naturally resolve these questions in different ways, reflecting their own local circumstances and traditions. At the same time, a considerable consensus has formed at the international level about certain key features of this voluntary sector, and about the principles that should guide policy toward it.

The purpose of this statement is to summarize this emerging consensus so that those involved in the development of the third sector around the world can take its contents into account when framing their own policies and practices. The statement reflects the combined efforts of a sizable network of scholars, practitioners, and experts in the field of philanthropy and voluntary action from all parts of the world who have taken part over the past three years in the annual conferences of the Johns Hopkins International Fellows in Philanthropy Program held in Lille, France; Jerusalem, Israel; and Accra, Ghana. Out of their deliberations have emerged the following basic points about the nature and importance of private, nonprofit, or voluntary organizations, about government policies toward them, and about the standards and obligations that should guide their work.

I. Rationale and Role

1. The right to associate is a fundamental human right, as basic as the right of free     speech.

Human are fundamentally social beings. Association with others is therefore essential to human well-being and existence. Voluntary organizations encourage a sense of engagement and efficacy and provide a vital mechanism for promoting solidarity, encouraging mutual aid, and fostering individual initiative in the solution of public problems.

Voluntary organizations thus help satisfy needs and aspirations that neither the sate nor the market can satisfy on their own--needs that can be material, social, psychological, spiritual, or other. These organizations often demonstrate a degree of flexibility, responsiveness, and sensitivity that gives them special advantages in identifying new needs, experimenting with new approaches, and creating distinctive ways to cope with pressing problems. As such, they are vital to society as well as to those who take part in, or benefit from, their operations.

2. Voluntary or nonprofit organizations are crucial for effective citizen participation in     civic and social life and therefore contribute importantly to democracy.

In addition to responding to basic human needs, voluntary organizations are a crucial mechanism through which individuals can join together to promote common concerns, to protect group and individual rights, to support particular policies, to promote particular causes, and to hold government and the private sector accountable. In this sense, they are of basic importance to the functioning of democracy and the achievement of civil society.

3. To achieve their full potential, nonprofit organizations should enjoy significant      independence from the state, be self-governing, embody a meaningful degree of      voluntary activity, and serve some public purpose.

Nonprofit organizations are private organizations that operate in the public interest. They do not distribute profits to their owners or managers. They thus provide a mechanism for citizen initiative in pursuit of public objectives. To enjoy their advantages and perform their distinctive roles, however, nonprofit organizations must operate free of state control and must serve some definable public purpose.

II. Private Giving and Volunteering

4. Volunteering and private giving are crucial elements of a vital voluntary sector.

The vitality and health of the voluntary sector depend critically on the voluntary contributions of time and resources on the part of private individuals and businesses. Such contributions give the sector an independent base from which to act. Beyond this, they engender a sense of involvement on the part of citizens and contribute usefully to the creation of perpetuation of a tradition of caring within a society.

Efforts to promote giving and volunteering must take account, however, of the multiple impulses from which these activities spring. These impulses are in part altruistic or religious. But these activities fill other needs as well. The value of volunteering can therefore not be judged solely in terms of what it contributes to the recipient. Also important is what it contributes to the giver, and this must be kept in mind in efforts to promote giving and volunteering.

5. Care should be taken to avoid undue donor influence over the operation of     voluntary organizations.

Private donors, whether domestic or international, should take care to avoid infringing unduly on the autonomy and independence that give voluntary organizations their special character. While such organizations need private support, such support should not carry strings that undermine the basic goals of the organizations.

6. Volunteering and private giving should be encouraged, but not required, by public     and private employers.

Work practices and policies in government and the private sector should be designed to facilitate voluntarism. But care must be taken to preserve the voluntary character of giving and volunteering as a condition of employment are contrary to the ethos of the sector and potentially damaging to the whole concept of voluntary action.

7. Voluntarism and private giving are not substitutes for paid staff and government      resources.

Private giving and voluntarism add extra resources to the solution of public problems. In a modern society, however, it is highly unlikely that these sources will suffice on their own to respond to human needs. Care must consequently be taken to avoid portraying voluntarism and private giving as substitutes for government, private business, or paid staff. It is more appropriate to view nonprofit organizations as potential partners with business and the state, carrying out functions the market and the state cannot perform, or cannot perform as well, and adding and extra human dimension to efforts to meet human needs.

8. Voluntary organization, volunteering, and private giving must all be soundly, and     effectively, managed.

Volunteers, in their roles as board members, direct service providers, and social change agents, need ongoing education, skills training, and supervision to be effective and productive. Similarly, nonprofit organizations must be equipped with competent personnel, adequately trained and, where paid staff are involved, adequately compensated, to carry out their responsibilities.

III. Government and the Nonprofit Sector

Government plays a significant role in the functioning of the voluntary sector. In general, governments should encourage, or at least not discourage, voluntary organizations while respecting their need for a significant degree of autonomy and independence. Key features of a positive government approach toward the voluntary sector include the following:

9. The right to associate must be clearly and forcefully embedded in law.

For the voluntary sector to operate with the degree of flexibility and independence that is vital to its existence, the right to organize must be clearly and unequivocally enshrined in a country's legal code. Such legal provisions should provide a broad guarantee of the right to associate, clear criteria for determining eligibility for nonprofit status, and certification procedures that are flexible and involve no unreasonable requirements or delays.

10.  Voluntary organizations acting in the public interest should be eligible for              preferential tax treatment.

To the extent they serve essentially public purposes, voluntary organizations should be exempted, in whole or in part, from taxes on income or expenditures connected with their public-service activities. The ability to obtain such treatment should be clearly defined in law, and the law should require basic accountability on the part of the organizations. The preferential tax treatment afforded voluntary organizations need not extend, however, to the business activities in which these organizations engage.

11.   Government should not discourage contributions by individuals and                             corporations   to support the public-service activities of voluntary organizations,         whether these  contributions are in cash or in-kind.

Charitable contributions to voluntary organizations acting in the public interest serve important public objectives. At a minimum, government should avoid actions that penalize such private contributions. Where feasible, it should act to encourage them, for example, by making them exempt from taxation, in whole or in part.

12. Partnership arrangements between government and the voluntary sector in the       delivery of needed services should be encouraged, but in ways that avoid       jeopardizing the autonomy and independence of voluntary organizations.

Government and voluntary organizations bring their own distinctive strengths to the provision of public services. Cooperation between these two sectors can often improve the way needs are met. Voluntary organizations should therefore be ensured access to government funding in a fair and impartial fashion, and government should actively pursue opportunities to draw on the talents and capabilities of the voluntary sector to deliver publicly financed services. Care must be taken, however, to avoid undue government control over the management or activities of nonprofit organizations as a consequence of these partnership arrangements. This can best be done by encouraging multiple sources of funding.

13. Government should avoid infringing the independence of the voluntary sector.

Although government has a right to expect accountability from the voluntary sector in return for its legal protections, tax exemptions, and government contracts, great care must be taken to avoid infringing unreasonably on the independence that is a central strength of the sector. Unreasonable or overburdensome reporting requirements or restrictions on the ability of the nonprofit sector to exercise its advocacy role should consequently be avoided.

14. Government policy should respect and facilitate the advocacy role of nonprofit       organizations.

One of the central functions of nonprofit organizations is to represent different perspectives in the shaping of government policy. Nonprofit organizations should therefore not be penalized for their advocacy activities. In addition, governments have an obligation to provide the information and access that this advocacy role requires.

15. Where misuse or mismanagement of voluntary organizations is charged,       organizations must have recourse to the courts.

Misuse of the voluntary organization form, or mismanagement of voluntary organizations, should be penalized. However, the ultimate determination of such abuses and the application of appropriate sanctions should be handled by the courts, not the administrative organs of government, since only the illegality of the practice should be evaluated, not the consistency of the organization's activities with prevailing government policies. Otherwise, the independence of  the voluntary sector may not be sufficiently protected.

IV. Standards

In return for the special tax and other advantages they often enjoy, voluntary organizations have important obligations.

16. Voluntary organizations must serve essentially public, as opposed to narrowly        private, interests.

The basic rationale for the tax and other advantages enjoyed by voluntary organizations is the contribution these organizations make to the public interest, broadly defined. Voluntary-organization objectives should therefore be clearly stated and have a significant public-interest dimension, and the organizations should be obliged to adhere to these objectives in order to remain eligible for special treatment. The voluntary-organization form should not be used to shield essentially profit-making activities from tax and other restrictions that would otherwise apply.

17. Voluntary organizations should regularly disclose their activities and finances,        with the level of disclosure related to the level of public support.

To demonstrate their adherence to public-interest objectives, nonprofit organizations should report at least annually on their activities and finances, and such reports should be open to public scrutiny. Disclosure requirements should bear some relation to the reasonable need for information, however, and should not be unnecessarily or unreasonably burdensome or intrusive.

18. Nonprofit organizations should be governed in a democratic fashion and provide       meaningful opportunities for beneficiary input.

The governance of voluntary organizations should be fair and democratic. Organizations should generally be governed by self-governing independent bodies, with no financial interest in the organization's activities. Where possible, beneficiaries of the organization, whether domestic or international, should have some meaningful way to influence agency policy and direction.

19. The staff and boards of voluntary organizations should reap no financial benefits        from the operation of their organizations aside from reasonable compensation        for services rendered, and agency administrative expenses should not be        excessive.

Voluntary organizations are intended chiefly to serve broad public interests. While this does not mean that agency staff and board members cannot be compensated reasonably for their efforts, it does mean that they should not otherwise benefit financially from the organization's activities. In addition, voluntary organizations should avoid unreasonable levels of administrative or fundraising expenses.

20.  Voluntary organizations must operate in a nondiscriminatory fashion and adhere        to basic human standards of mutual respect, compassion, and benevolence.

As organizations with a significant public-interest mission, voluntary organizations must operate according to high standards of human conduct. Actions that violate basic human rights or deny basic human values of compassion and decency are inconsistent with the objectives that nonprofit organizations are intended to serve and must be avoided.

Conclusion

The voluntary sector is an expression of  important human values of independence, personal initiative, pluralism, and solidarity. As such, it is to be nurtured and encouraged, both by those within the sector and by those outside it. This requires attention not only to the privileges such organizations should enjoy, but also to the obligations they have as a consequence. Only in this way can a vital voluntary sector emerge on the global level.

SIGNATORIES

The following, in their individual capacities, participated in the deliberations leading to the development of this Statement and subscribe to its basic tenets:

Lester M. Salamon, Director, Johns Hopkins Institute for Policy Studies, Baltimore, Maryland, USA
Russy D. Sumariwalla, United Way International, Alexandria, Virginia, USA
Arpad Barath, Medical School, University of Zagreb, Zagreb, Croatia
Emmanuel Laiyea, MayDay Rural Project, Accra, Ghana
Aya Okwabi,
Ghana News Agency, Accra, Ghana
Susan Mitchell, Program Assistant, Johns Hopkins Institute for Policy Studies, Baltimore, Maryland, USA
Tymen van der Ploeg, Vrije University, The Netherlands
Ali Alasad, Principal, Lagea Middle School, Lagea, Israel
Israel Sela, The Voluntary and Nonprofit Sector, Tel Aviv, Israel
I. 0. Yeboah, Voluntary Workcamp Association of' Ghana, Accra, Ghana
Rudolph Bauer, University of Bremen, Bremen, Germany
Maria
Adamik, Elte University, Budapest, Hungary
Kate Abbam, International Association for the Advancement of Women in Africa (ASAWA), Accra North, Ghana
Nana K Agyeman Rawlings, 31st December Women's Movement, Accra, Ghana
Sheny Ayittey, 31st December Women's Movement, Accra, Ghana
Suzannne L. Feurt, Charles Stewart Mott Foundation, Michigan, USA
Ruth Groberman, CIDA, NGO Division, Quebec,Canada
Heather O'Connor, Sacred Heart Mission, Victoria, Australia
Nattana Dixon Warren, University of British Columbia, Maple Ridge BC, Canada
Ma,rie-Stephanie Maradeix, Service des Droits des Femmes, Paris, France
Diva Moreira, Association National Casa Dandara, Belo Horizonte, MG Brazil
Sammuel 0. Komieter, Department of Social Welfare, Government of Ghana, Accra, Ghana
Emmanuel 7. Sawer, Ghana Organisation of Volunteer Assistance (GOVA), Osu, Ghana
Marilyn Taylor, School for Advanced Urban Studies, University of Bristol, Bristol, UK
Dennis Muchunguzi, Africa Relief and Development Consultancy Association, Dar es salaam, Tanzania
Norman Johnson, Department of Applied Social Studies, University of Keele, Keele, England
Carmen Lazarus, Jamaica Foundation for Children, Jamaica
Stefan 7oepler, John F. Kennedy Institute, Free University of Berlin, Berlin, Germany
Aynalem Demeke, Food for the Hungry, Addisdba, Ethiopia
7homas Bailey, Program Manager, Iohns Hopkins Institute for Policy Studies, Baltimore, Maryland, USA
Andre-Eugene Ilboudo, AVLP, Ouagadougou, Burkina Faso, Africa
Nana Okyere Bekoe II, Aburi Traditional Area, Osu, Ghana
M.M. Owusu-Ansah, Committee on Democracy, Disarmament and Human Rights, Accra-North, Ghana
Mrs. Agnes Beechamdntre to Prevent Childhood Malnutrition (CPCM), Osu, Accra, Ghana
Faustina Ozeusu, 31st December Women's Movement, Accra, Ghana
Oma Al.5hech, Doron Foundation for Education and Welfare, Tel Aviv, Israel
AIain Anciaux, Free University of Brussels, Brussels, Belgium
7im Armbruster, The Goldseker Foundation, Baltimore, Maryland, USA
Charles Arnaud, President UFJT, Vincennes, France
Emmett Carson, The Ford Foundation, New York, New York, USA
Andrea Bassi, University of Bologna, Bologna, Italy
Nina Belyaeva, Interlegal Research Center, Moscow, Russia
Bkzke Bromley, Douglas, Syrnes & Bnssenden, Vancover, British Columbia, Canada
Serge Caby, IBM Europe, Paris, France
Masayuki Deguchi, The Suntory Foundation, Osaka,,Japan
Claire Gallian, Fondation Francojaponaise, Paris, France
Neilma Ganiner, The Myer Foundation, Melbourne, Australia
Elan Garonzik, European Foundation Centre, Brussels, Belgium
Laslo Harsanyi, Project on Nonprofit Organizations, Budapest, Hungary
Shira Herzog, The Kahanoff Foundation Toronto, Ontario, Canada
Virginia Hodgkinson, Independent Sector, Washington, D.C., USA
Jerry Hoffberger, Baltimore, Maryland, USA
7akashi Hoshino, Long Term Credit Bank, Tokyo, Japan
Jim Hume, The Kahanoff Foundation, Toronto, Ontario, Canada
Eva Kuti, Central Statistical Office, Budapest, Hungary
Dirk Jarre, German National Committee of the International Council on Social Welfare, Frankfort, Germany
Jean Joubert, Fondation de France, Croix, France
Martin Knapp, University of Kent, Canterbury, Kent, England
Anica Mikus Kos, Consulting Center for Children, Llubjiana, Slovenia
Julee Kryder-Coe, University of Maryland at Baltimore, Baltimore, Maryland, USA
Michael Langstaff, Family Housing Association, London, England
Ewa Les, Warsaw University, Institute of Social Policy, Warsaw, Poland
Reynold Levy, AT&T Foundation, New York, New York, USA
Michael Liffman, Myer Foundation, Melbourne, Australia
Julian Oliver, American Express Foundation, Brussels, Belgium
Dmitry Petrov, Foundation for Social Innovations, Moscow, Russia
Bob Ramdhanie, Birmingham City Council, Birmingham, England
Morella Ramirez, Fundacion Eugenio Mendoza, Caracas, Venezuela
John Richardson, European Foundation Centre, Brussels, Belgium
Benjamin Shute, Rockfeller Brothers Fund, New York, New York, USA
Fiona Stelfox, Northern Ireland Council of Integrated Education, Portstewart, County Londonderry, Northern Ireland
Barry Swartz, Council ofjewish Federations, Atlanta, Georgia, USA
Stanislaw Szmagalski, Warsaw University, Warsaw, Poland
Rita
Tamm, Estonian Foundation Center, Tallim, Estonia
Yayoi Tanaka, Sasakawa Peace Foundation (SPF), Tokyo, Japan
Zvia Tchorz, The Committee of Voluntary Organizations for the Absorption of Immigrants, Jerusalem, Israel
Sylvie Tsyboula, Fondation de France, Paris, France
Rudolph Volojnik, The Czechoslovak Council for Humanitarian Cooperation, Prague, Czechoslovakia
Kenneth Wall, Douglas, Symes & Brissenden, Vancouver, British Columbia
Willem Welling, Council on Foundations, The Hague, Netherlands
Leslaw Weipachowski, Ustron Gazette, Ustron, Poland
William White, Charles Stewart Mott Foundation, Flint, Michigan, USA
Judith Wilson, The Self-Help Team, Sherwood, Nottingham, Great Britain
Danuta Zagrodzka, Warsaw Gazette, Warszawa, Poland
Ninel Ziterova, Estonian Art Museum, Tallinn. Estonia
Theresa Ainoo-Ansah, 31 st December Women's Movement, Accra, Ghana
EIizabeth Esi Quayson, 31 st December Women's Movement, Accra, Ghana
KS. Jehu-Appiah, Physicians for the Promotions of Welfare of Mankind (PPWM), Korle-Bu, Ghana
Charles Asante-Yeboa, Centre of Research for the Improvement of Mankind (CRIM), Teshie-Nungua Estates, Ghana
John Winston Ayivar, National Catholic Secretariat, Airport, Ghana
Fredeyick Adjei Mensah, The Peoples Nnoboa and Rural Development Association, Tamale, Ghana
Anobajanies Annorbah-Sarpei, Centre for Community Studies, Action and Development (CENCOSAD), Malam, Accra
RedeemerFletchyann, Centre for Community Studies, Action and Development (CENCOSAD), James Town, Ghana
Miss Mercy Quartey, Centre for Community Studies, Action and Development (CENCOSAD), James Town, Ghana
Wisdom Mensah, International Needs Ghana, Dansoman, Ghana
Francis Gass-Poitoo, All Africa Press Service, Accra, Ghana
Nsaba Buturo, Department of Development, Administration, University of Birmingham, Birmingham, UK
Amos Anyimadu, Department of Political Science, University of Ghana, Legon, Ghana
John Kwadwo Owusu, Environmental Protection Association of Ghana, Kumasi, Ghana
Kwadwo Owusu-Aftiyiejamasiman Nkosuo Kuo, Kumasi, Ghana
Joyce Preko, Adonten Ladies Club, Accra, Ghana
Helen Boafo, Women's World Banking, Accra, Ghana
Johnson Adom-Yeboah, Church of Pentecost, Headquarters, Accra, Ghana
Kofz Marrah, African Centre for Human Development, Osu, Ghana
Alice Gyenning, ACHD, Osu, Ghana
Fredmck Adjei Mensah, The Peoples Nnoboa and Rural Development Association (PENDRUDAS), Tamale, Ghana
Perseus Liberty, Kings Hom Agency, Accra, Ghana
Godson Amekuedi, Leaming, Helping, Living NGO, Dansoman, Ghana
Mike Bentil, Learning, Helping, Living NG, Dansoman, Ghana
Jack James Dawson, (APPLE) Project Association for People for Practical Life, Accra, Ghana
Paul N.L. Lamptey, MayDay Rural Project, Accra, Ghana
Asiwonw Do, Primary Health Care 2000, University of Ghana, Legon, Ghana
Rosina Bonsu Dugan, Safe Motherhood Organization, Airport, Ghana
Emmanuel K Samba, OIC, Ghana Head Office, Accra North, Ghana
M.M. Owusus-Ansah, People's Business Council, Multipurpose co-op, Accra-North, Ghana
Gifty Alema Mensah, Young Women's Christian Association of Ghana (YMCA), Accra, Ghana
KA. Oduro-Kwarten, Bootstrap Integrated Services Agency (BISA), Seniaja Asante, Ghana
Herbert K Mensah, Inrernational Agency for Rural Industrialisation (INARI), Cantoment, Ghana
BoiyorAlfred Tetteh, Local Consultant Economics Dept., University of Ghana, Legon, Ghana
Brilliant Hushie, Peoples Nnoboa and Rural Development Assistance, Tamale, Ghana
Cynthia Amoafo, Ministry of Employment and Social Welfare, Accra, Ghana
Marjorie A bdin, GFBPW, Accra, Ghana
Anna M. Grant, Ghana Federation of Business and Professional Women, Accra, Ghana
Kate Parkes, YMCA, Accra, Ghana
Josephine E,ssah, YMCA, Accra, Ghana
E.P,A. Botchway, MayDay Rural Project, Accra, Ghana
Ernestina Naana Hagan, ASAWA, Airport, Ghana
Felicia Koonison, ASAWA, Accra, Ghana
Mrs. Victoria D. Brown, Ghana Society for the Blind, Accra, Ghana
Stella Dzidzienyo, OIC, Accra, Ghana
N.KK Aggrrey-Orlean, People's Educational Association, Legon, Ghana
Rosetta Tetebo, Ministry of Agriculture, Accra, Ghana

The following, in their individual capacities, also subscribe to the basic tenets of this statement:

Cynthia A. Chavez, W.K Kellogg Foundation, Battle Creek, Michigan, USA
Brian O'Connell, Independent Sector, Washington, DC, USA
Peter Swords, Nonprofit Coordinating Committee of New York, New York, NY, USA
Krzysztof Frysztacki, Jagiellonian University, Institute of Sociology, Krakow, Poland
Sergio Pasquinelli, Synergia, Milano, Italy
Plamen Sivov, Open Society Fund, Sofia, Bulgaria
Shirley A. Fredlund, New Milford, Connecticut, USA
Susan F. Payne, New Milford Hospital Foundation, New Milford, Connecticut, USA
Rivka Achimeir, Achimeir Public Relations, Israel
Oded Hon, AKIM - Israel Association for the Habilitation of The Mentally Handicapped, Israel
Miri Osin-Ganani, AKIM - Israel Association for the Habilitation of The Mentally Handicapped, Israel
Naomi Shadmi, Am Yafeh Am Ehad, Israel
Jonathan Lamberg, Amcha-Nafional Israeli Center for Psychosocial Support
         of the Holocaust Survivors and the Second Generation
Rabbi Shaar-Yeshuv Hacohen, Ariel - United Israel Institute, Israel
Gali Davidowitz, Association for the Elderly, Kiryat - Tivon, Israel
Pnina Bor, Bnai Brith, Israel
Rivka Oren, Council of Voluntary Organizations Tel Aviv, Israel
Arye Michaeli, Dror - The Association for the Housing of Discharged Patients, Israel
Issac Lahv, Dutch Immigrants Old Age Home, Israel
Abraham Barashi, Educational Children's Homes, Israel
Hank Hevesy, Ph.D., Elah Institute, Israel
Nava Peny, Eran - Emotional First Aid by Phone, Israel
Shulamit Yarkoni, Friends of Haifa University, Israel
Mordechi Markowitz, "Good Life" Home for the Aged, Israel
Zwi Rozenfeld, "Good Life" Home for the Aged, Israel
Mardechai Abramovitz, "Good life" Home for the Aged, Israel
Yael Yshai, Haifa University, Department of Political Science, Israel
Raanan Shayir, Histadrut, General Federation of Labor in Israel, , Israel
Dov Lubelsky, Histadr-ut, General Federation of Labor in Israel, Israel
Ran Ben-MeL-kh, Internal Revenue Services, Division of Economy & Planning, Israel
Jacob Weiman, Laor, Israel
Ilan Ergozi, Maccabi World
Hai Zabar, Israel Cancer Association, Israel
7'zippi Nachshon-Glick, Israeli Association for Family & Marital Therapy, Israel
Ami Bergman, JDC - ISRAEL, American Jewish joint Distribution Committee, Israel
Talma Levi, MILBAT - The Israeli Center for Technical Aids, Building and Transportation for the Disabled
Lea Sela, Ministry of Education, Special Education, Israel
Yeshayau Ben-Yehonatan, Ministry of Finance, Customs Services, Israel
Noah Eran, Misholim -The Jerusalem Expressive Therapy Center for Children, Israel
7'svi Givoly, National Insurance Institute, Israel
Dan Levine, NITZAN for The Advancement Of Children and Adults with Learning Disabilities Yehuda Segal, Ort, Israel
Yael Banov, Peace Children, Israel
Gila Cohen, Ramat Gan Foundation for Art & Culture, Israel
Ahuva Magen, Shema for the Education and the Rehabilitation of Hearing Impaired Children and Youth, Israel
Moni Sega, Small Business Development Center, Israel
Nathan Shapira, Society for the Protection of Nature, Israel
Yehiel Navol, The Haifa Foundation, Israel
Dwit Rom, The Israel Association of Community Centers, Israel
Ann Sversky, The Israel Debating Society, Israel
Evan Fallenberg, The Israel Debating Society, Israel
Plrof. Jaffe D. bliezer, The Israel Free-Loan Association - IFIA
Yadin Machnes, Adv., The Israel Sports Association - EYAL
Yehuda Dominitz, UJA, New York Federation, Office in Israel, Israel
Yael,Shalgi, Voluntary and Nonprofit Sector, Tel Aviv, Israel
BrachaFroner, Voluntar-v and Nonprofit Sector, Tel Aviv, Israel
Simon Redlich, Voluntary Blood Donors Organization, Israel
Michal Modai, Women's International Zionist Organization - WIZO, Israel
Nili Poral, Ph.D., Women's League for Israel - Wll, Israel
Haim Apter, World Organization ofjewish Deaf, Israel
Robert H. Forrester, Payne, Forrester & Olsson, Harford, Connecticut 06103
John Palmer, Helen Keller International, Inc., New York, New York, USA
Jeny Michaud, The End Hunger Network, Santa Monica, California, USA
William S. Reese, Partners of the Americas, Washington, D.C., USA
Jeannie Rosofj,' Alan Guttmacher Institute, New York, New York, USA
Andrezv Giiffel, American Jewish World Service, New York, New York, USA
David 7. Shufflbarger, Valdosta State University Foundation, Inc. , Valdosta, Georgia, USA
William Recant, American Jewish joint Distribution Committee, Washington, D.C., USA
Robert M. Sprinkle, Association for International Practical Training, Columbia, Maryland, USA
Doug Kulmacz, Connecticut Department of Correction, Hartford, Connecticut, USA
James L. Cox, Oregon Shakespeare Festival, Ashland, Oregon, USA
William E Vartorella, Craig and Vartorella/Consultants in Global Philanthropy, Camden, South Carolina, USA
Kitty Largareta, Hill and Knowlton, Honolulu, Hawaii, USA
Tim Brodhead, The J.W. McConnell Family Foundation, Montreal, Quebec, Canada
7'imothy Scott Holder, The Presiding Bishop's Fund for World Relief, New York, New York, USA
7sehaye 7eferra, Ethiopian Community Development Council, Arlington, Virginia, USA
Paul Von Ward, Delphi International, Washington, D.C., USA
Victoria M. Sheffield, International Eye Foundation, Bethesda, Maryland, USA
Andrew Natsios, World Vision Relief & Development, Washington, D.C., USA
Louis L. Mitchell, PACT, Washington, D.C., USA
Charlene B. Dale, Child Health Foundation, Columbia, Maryland, USA
Kay L. Dea, University of Utah, Salt l,ake City, Utah, USA
Fredric S. Gregoiy,
World Concern, Seattle, Washington, USA

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Comparative Nonprofit Sector Project
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