Abstract
This study illuminates the size, scope, and impact of U.S. faith-based nonprofits in the international affairs sector. Through analysis of IRS microdata, we estimate the prevalence, total revenue, and direct charitable giving to Organizations with Religious Expression (OREs) within the International Affairs subsector (n = 262). Our study provides new language to categorize religiously identified organizations and seeks to demonstrate the distinctive identities and activities of OREs in contrast to organizations with no known religious expression. We find that OREs constitute more than half of the organizations in the sector and estimate that between a third and almost half of all donations to the international affairs subsector go to OREs. In contrast to organizations with no known religious expression, OREs also receive a much greater share of annual revenue from direct support.
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Notes
Section 6033 of the US tax code requires most nonprofit organizations in the United States to report annually to the Internal Revenue Service (IRS). Form 990 is the document that these organizations submit. More information can be found here: https://www.irs.gov/forms-pubs/about-form-990.
Grim and Grim (2016) estimate that 40% of America’s top 50 charities are faith-based institutions receiving $45.3 billion in total annual revenue. These authors also estimate the overall religious economy in America totals $1.2 trillion per year, equivalent to the world’s 15th largest national economy.
Regrettably, we are not able to analyze IRS Form 1023. IRS Form 1023 is an organization’s initial application for 501c3 status which qualifies them for tax exempt status. Although researchers may request this document from individual nonprofits and/or make individual requests of the IRS, we have not been able to find a public depository where this document is consistently available in bulk.
We use the IRS SOI microdata file on nonprofits for our weighting system, which is designed by the IRS to accurately represent each stratum of revenue overall but not necessarily within each subsector specifically. With the additional fact that the international subsector is smaller relative to many other nonprofit subsectors, we provide both weighted and unweighted results.
In calculating direct support from an organization’s form 990, we include the following lines: Federated Campaigns, Fundraising Events, All Other.
The contrast between the revenue and direct support shares of OREs vs non-ORE organizations was tested with an OLS regression with robust standard errors using direct support as the dependent variable and total revenue along with a categorical on ORE status as independent variables. Religious identification was positively significant at a p < 0.05 level in weighted & unweighted regressions, using either logged or non-logged financial variables. Results available upon request.
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We wish to thank Amy Hemphill, Andy Williams, and Brian Steensland for their expertise, guidance, and work on this project.
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Appendices
Appendix 1: Survey instrument
Appendix 2: Codebook
Code | Description | Example |
|---|---|---|
Name of religious faith | language that uses the name of a religious faith or names of more than one faith | Christian, Judeo-Christian, Christian personalities, Christian society, Christian principles, Christian atmosphere, Jewish |
Religious title | language that names a religious role in a community or indicates belonging to a religious community | Reverend, Sister, lay leaders, congregational minister, vowed religious, Brother, lay, Bishops, |
Religious community | language that names a denomination of a larger faith, or specific religious congregation, or a subgroup of a religious denomination | United Methodist, Presbyterian, Sisters of Charity, Franciscan, religious orders, Sisters of St. Francis, Roman Catholic Church, Catholic, Lutheran, synod, Evangelical Church in America (ELCA), congregation, Episcopal |
Religious figure | language that uses the name of a religious deity or historical figure | Jesus Christ, Wesley, Asbury, Luther, Good Shepherd, Lord Jesus Christ, God, Christ, Wycliffe, Francis, Immanuel, St. Joseph, St. Luke, St. Vincent, Good Samaritan, St. Mary's, Madonna, St. Clare, Saint Elizabeth, St. Anthony, St. Catherine, St. Dominic, St. Leonard, St. Alexius |
Religious actions and activity | language that refers to a uniquely religious action or that describes an action in religious terms | Ministry, ministries, healing ministry, healing ministries, pastoral, pastoral ministries, migrant ministry, mission, missionary, discipleship training |
Religion | language that refers to religion(s) itself | Faiths, faith-based, living our faith, religions, ecumenical, religious |
Religious buildings | language that refers to a religious building or uses such terms to refer to a religious congregation | Church, churches, chapel |
Religious practice | language that names a religious practice | Rosary, Advent, prayer |
Religious doctrine or belief | language that refers to a uniquely religious doctrine or belief | Trinity, grace, religious doctrines and teachings, tracts, religious standards, canon law, mercy |
Sacred writings | language that refers to a religious tradition's sacred writings as a whole or in part | Great Commission, Bible, Gospel, Torah |
Note: The word "spirit" and its derivatives (spiritual, spirituality) are counted as religious language under the following circumstances: (a) the word is directly modified by the name of a religious tradition, or another explicitly religious word, such as "Jewish spirituality" or The Holy Spirit; (b) the word is used in the 990 of an organization that has explicitly religious language of identity and/or activity elsewhere in the 990. For the purposes of this study, we do not consider working with religious groups (described generally "faith groups" or specifically "St. Mary's Home for Children" as evidence of religious identity; such work is considered religious activity only if the activity itself is identified and is explicitly religious in character.
Appendix 3: List of Organizations and Code
EIN | Name of organization line C | Relig4Cat |
|---|---|---|
10509118 | Maine International Trade Center | None |
10593565 | THE ONE CAMPAIGN | None |
30179592 | WORLD LEARNING INC | None |
30213226 | International peace institute Inc | None |
30272890 | American Secondary Schools for International Students and Teachers Inc | None |
42104172 | Escuela Agricola Panamericana | None |
42241718 | EDUCATION DEVELOPMENT CENTER INC | None |
42482188 | Management Sciences for Health Inc | None |
43478123 | Root Capital Inc | None |
43588426 | World Health Services Inc | None |
46074663 | Trustees of Jaffna College Funds | Activity |
60726487 | SAVE THE CHILDREN FEDERATION INC | None |
61008595 | Americares Foundation Incorporated | None |
61613235 | Kickstart International Inc | None |
112494808 | United Palestinian Appeal Inc | None |
113013369 | Abdul Sattar Edhi International Foundation Inc | None |
113483921 | United Sikhs | Identity & Activity |
113580024 | International Center for Transitional Justice | None |
130434195 | American Society for Technion—Israel Institute for Technology Inc | None |
130552040 | Carnegie Endowment for International Peace | None |
131606002 | Belgian American Educational Fdntn Inc | None |
131624046 | Institute of International Education | None |
131624048 | International House | None |
131624206 | THESSALONICA AGRICULTURAL & INDUSTRIAL INSTITUTE | None |
131628168 | Council on Foreign Relations Inc | None |
131656634 | The American Jewish Joint Distribution Committee Inc | Identity & Activity |
131659627 | Jewish National Fund (Keren Kayemeth Leisrael) Inc | Identity & Activity |
131685039 | Cooperative for Assistance and Relief Everywhere (CARE USA) | None |
131760102 | UNITED ISRAEL APPEAL INC | Identity & Activity |
131760110 | UNITED STATES FUND FOR UNICEF | None |
131790719 | AMERICAN FRIENDS OF MAGEN DAVID ADOM | None |
131996126 | AMERICAN FRIENDS OF THE TEL AVIV UNIVERSITY INC | None |
132535763 | Accion International | None |
132626135 | Technoserve Inc | None |
132626199 | United Nations Development Corporation | None |
132702768 | Pact Inc | None |
132875808 | Human Rights Watch Inc | None |
133018822 | ASIAN CULTURAL COUNCIL INC | None |
133156445 | FRIENDS OF THE ISRAEL DEFENSE FORCES | Activity |
133234632 | The Asia Society | None |
133240109 | FINCA INTERNATIONAL INC | None |
133327220 | Action Against Hunger—USA | None |
133392006 | THE SYNERGOS INSTITUTE INCORPORATED | None |
133392711 | Friends of Israel Disabled Veterans Inc | None |
133433452 | MEDECINS SANS FRONTIERES USA INC | None |
133766574 | Fundacion Del Desarrollo Del Nino Inc | None |
133796126 | Women's Federation for World Peace International Inc | None |
133826249 | ALBANIAN-AMERICAN ENTERPRISE FUND | None |
134003987 | Keren Nesivos Moshe—Development Fund for Torah Chinuch in Israel Inc | Activity |
134038907 | CIEE Inc | None |
134080201 | Church World Service | Identity & Activity |
134092050 | Birthright Israel Foundation | Identity & Activity |
134128413 | GLOBAL ALLIANCE FOR TB DRUG DEVELOPMENT INC | None |
134164140 | International Financial Reporting Standards Foundation | None |
134166228 | Acumen Fund Inc | None |
134203820 | Joint Israel | Identity |
135562162 | Helen Keller International Incorporated | None |
135562367 | UNITED BOARD FOR CHRISTIAN HIGHER EDUCATION IN ASIA | Activity |
135562424 | ORT AMERICAINC | Activity |
135600421 | Armenian General Benevolent Union | Activity |
135602319 | Catholic Medical Mission Board Inc | Activity |
135633307 | HIAS Inc | Activity |
135660870 | INTERNATIONAL RESCUE COMMITTEE INC | None |
135661832 | Plan International USA Inc | None |
136110872 | Hadassah Medical Relief Association | Identity & Activity |
201037726 | REACH ONE TOUCH ONE MINISTRIES INC | Activity |
201086112 | Nigerian Christian Children’s Home Found | Identity |
202523379 | Touch the Nations | Activity |
202665391 | Saviour of the World Children’s Center Inc | Identity & Activity |
202897266 | Real Medicine Inc | None |
203171837 | Muso Inc | None |
203237644 | Life to Life Global Building Group | None |
203668110 | ONE ACRE FUND INC | None |
204560040 | Akola Project Inc | None |
204579552 | Hacienda of Hope Foundation | Identity & Activity |
204909513 | Synergy Resource Group | None |
205536661 | Heart Trust, Inc | None |
205640563 | Pet Missouri—Columbia Inc | Identity |
205920280 | Ends of the Earth Ministries Inc | Identity |
208076166 | AMERICA FOR BULGARIA FOUNDATION | None |
208456741 | BRAC USA Inc | None |
208655418 | Omprakash Inc | None |
222584370 | American Jewish World Service Inc | Identity & Activity |
222700013 | The Haitian Project, Inc | Activity |
223419667 | International Union Against Tuberculosis and Lung Disease Inc | None |
223936753 | CHARITY GLOBAL INC | None |
230053483 | JEWISH AGENCY FOR ISRAEL—NORTH AMERICAN COUNCIL | Identity & Activity |
232220051 | International Development Enterprises | None |
236393344 | World Relief Corp of National Association of Evangelicals | Identity & Activity |
237012075 | American Russian ADI Assoc, Otrada, Inc | Activity |
237069110 | Oxfam-America Inc | None |
237116952 | AFRICARE | None |
237181761 | CENTRO INTERNACIONAL DE MEJORAMIENTO DE MAIZ Y TRIGO INTERNA | None |
237185633 | International Institute of Tropical Agriculture | None |
237185638 | International Rice Research Institute | None |
237187762 | CENTRO INTL DE AGRICULTURA TROPICAL | None |
237413005 | Family Health International | None |
237442567 | INTL CROPS RESEARCH INST FOR SEMI-ARID TROPICS | None |
251303478 | Global Solutions Pittsburgh | None |
261300361 | The AFYA Foundation of America Inc | None |
261849746 | Shadow of His Wings Incorporated | Activity |
261900124 | Hydromissions | Activity |
262117013 | Center for the National Interest | None |
262241256 | Architects of Peace Foundation Co Leslie Dewitt | Activity |
262414132 | Mercy Ships | Activity |
262681792 | International Initiative for Impact Evaluation Inc | None |
263260581 | Water4, Inc | None |
263701623 | Order of Malta Worldwide Relief Malteser International | Identity |
264293228 | Quilliam Foundation | None |
266163668 | Rural India Supporting Trust | None |
270278612 | WORLD HEALTH PARTNERS INC | None |
270540298 | Wellspring of Life | Identity & Activity |
271095214 | ROMANIAN-AMERICAN FOUNDATION | None |
271414646 | CLINTON HEALTH ACCESS INITIATIVE INC | None |
272017667 | Edpowerment Inc | None |
272483668 | International Water and Health Alliances | None |
272782213 | ALBANIAN-AMERICAN DEVELOPMENT FOUNDATION | None |
273875794 | Connected in Hope Foundation, Inc | None |
274000663 | Bachu Charitable Foundation Inc | Activity |
311162331 | Every Child Ministries | Activity |
311529945 | The Jerusalem Foundation | Activity |
311602376 | West African Rice Development Association | None |
311677871 | Fundacion Costa Rica—Estados Unidos de America Para La Cooperacion | None |
311690588 | Ten Thousand Villages | None |
311714653 | Amigos of Costa Rica Inc | None |
330571309 | World Orphans | Identity & Activity |
330776828 | Far Reaching Ministries Inc | Activity |
346562544 | Brother's Brother Foundation | Activity |
351019477 | HEIFER PROJECT INTERNATIONAL | None |
351410753 | Project Mercy Inc | None |
352046260 | BCA Study Abroad Inc | None |
352051932 | Christel House International Inc | None |
362251912 | Institute for the International Education of Students | None |
362423707 | Compassion International, Inc | Identity & Activity |
362586390 | MAP International Inc | Activity |
363256096 | International Fellowship of Christians & Jews Inc | Identity & Activity |
363428683 | Project-Tandem | None |
364367377 | Armenian Relief Mission | None |
364519393 | GLOBAL COUNTRY OF WORLD PEACE | Identity & Activity |
364610263 | Greatest Goal Ministries | Activity |
364634117 | New Generations Ministries | Identity |
382935397 | International Youth Foundation | None |
383048086 | The William Davidson Institute at the University of Michigan | None |
383198347 | Soaring Unlimited | None |
383633581 | Institute for Social Policy and Understanding | Identity |
391711417 | AFS-USA Inc | None |
391815753 | PHILIP HAYDEN FOUNDATION | None |
421747258 | FIDELIS EDUCATIONAL NET INC | None |
431776877 | FARM OF THE CHILD INC MO | Identity & Activity |
446005794 | children International | None |
453666228 | Caring for Kenya | Activity |
453865028 | Christian Mission of South India | Activity |
454383757 | Bwanali-Chipole Victory Foundation Inc | None |
454438854 | See the Lord | Activity |
455008824 | Pact Global Microfinance Fund | None |
455301968 | HELLENIC INITIATIVE INC | None |
460908502 | The Groundtruth Project Inc | Activity |
461012587 | Conflict and Development Foundation | Activity |
461237617 | World Meeting Of Families—Philadelphia | Identity & Activity |
465001370 | 1TO4 | None |
465259350 | Hope for Kabingo, Inc | Activity |
510169168 | Plan International Inc | None |
510255908 | Ashoka | None |
520742294 | Atlantic Council of the United States | None |
520811461 | ACDIVOCA | None |
520846183 | Cooperative Housing Foundation | None |
520887806 | International Economic Development Council | None |
520954751 | The German Marshall Fund of the United States | None |
521231983 | Aga Khan Foundation USA | None |
521257425 | Search for Common Ground | Activity |
521314847 | Adventist Development & Relief Agency International | Activity |
521341314 | American Academy of Diplomacy | None |
521376034 | WASHINGTON INSTITUTE FOR NEAR EAST POLICY | None |
521420520 | Institute of Moralogy | None |
521539258 | National Center on Education and the Economy | None |
521614093 | Armenian Assembly of America Inc | None |
521623781 | American Israel Education Foundation | None |
521730454 | THE KUWAIT-AMERICA FOUNDATION INCORPORATED | None |
521773753 | American International health Alliance Inc | None |
521953157 | INTERNATIONAL LIVESTOCK RESEARCH INSTITUTE | None |
522052522 | Maharishi Global Development Fund | Activity |
522149962 | In-Q-Tel, Inc | None |
522193529 | POLISH-AMERICAN FREEDOM FOUNDATION | None |
522289435 | Nuclear Threat Initiative Inc | None |
522302849 | Abdorrahman Boroumand Foundation | None |
522350466 | Thornston Educational Fund | Identity & Activity |
522351337 | CENTER FOR GLOBAL DEVELOPMENT | None |
526054124 | Association for Cultural Interchange Inc | Activity |
526054268 | Pan American Development Foundation | None |
526062870 | Appeal of Conscience Foundation | Activity |
530196547 | NATIONAL DEFENSE INDUSTRIAL ASSOCIATION | None |
530218859 | THE AFRICA-AMERICA INSTITUTE | None |
530242962 | PROJECT HOPE THE PEOPLE TO PEOPLE HEALTH FOUNDATION INC | None |
540536100 | CHILDFUND INTERNATIONAL USA | Identity & Activity |
540907624 | Opportunity International Inc | Identity |
541382657 | Operation Blessing International Relief and Development Corporation | Identity & Activity |
541460147 | Operation Smile Inc | Activity |
541722887 | International Justice Mission | Identity & Activity |
541803915 | US-IRELAND ALLIANCE | None |
560942853 | Population Services International | None |
581437002 | Samaritan's Purse | Identity & Activity |
581454716 | The Carter Center Inc | None |
581593137 | DKT International Inc | None |
582248383 | Cure International Inc | Activity |
582359589 | Dikembe Mutombo Foundation Inc | None |
582368165 | United Nations Foundation Inc | None |
582435930 | George Faile Foundation Inc | Activity |
582659974 | Integrity Children’s Fund | None |
592500627 | AIR SERV INTERNATIONAL INC | None |
621049974 | American Institute in Taiwan | None |
621355896 | Institute for Study Abroad Inc | None |
621751716 | El Ayudante Inc | Activity |
631011215 | Amistad Mission Inc | Identity & Activity |
660428922 | Centro Primarios de Servicios de Salud Inc | None |
680051386 | Convoy of Hope | Identity & Activity |
710603560 | Winrock International Institute for Agricultural Development | None |
710699939 | Heifer International Foundation | None |
710992446 | Kiva Microfunds | None |
731635264 | Episcopal Relief and Development | Identity & Activity |
736108657 | Feed the Children Inc | None |
742477089 | RAFIKI FOUNDATION INC | Identity & Activity |
751840827 | Summer Institute of Linguistics Inc | Activity |
770348521 | Development Engineering Research Institute | None |
770387846 | Capacitar Inc | Activity |
800841029 | HUMAN RIGHTS ACTIVISTS IN IRAN | None |
820574491 | GLOBAL PARTNERSHIPS | None |
830431851 | Path Vaccine Solutions | None |
841568566 | Benevolent Healthcare Foundation/Project Cure | None |
850196904 | Santa Fe Council on International Relations | None |
860205350 | CHRISTIAN DENTAL SOCIETY | Identity & Activity |
860910889 | Rescate Services, Inc | None |
861063695 | MAD Ministries | Identity |
900089489 | Global Vision Outreach, Inc | Activity |
911148123 | Mercy Corps | None |
911157127 | Path | None |
916012289 | Crista Ministries | Identity & Activity |
931065518 | ORPHANS OVERSEAS | None |
941167403 | International House | None |
941191246 | THE ASIA FOUNDATION | None |
943065016 | Partners for Democratic Change | None |
943201147 | American Friends of Koret Israel Economic Development Funds | None |
943299686 | Center for Justice & Accountability | None |
943353881 | BEHRING GLOBAL EDUCATIONAL FOUNDATION | None |
951831116 | DIRECT RELIEF INTERNATIONAL | None |
951922279 | World Vision Inc | Identity & Activity |
953616924 | Grassroots Events, Inc. (dbaSchools for Chiapas) | Identity & Activity |
953917951 | Park West Children's Fund Inc./Friend Ships Unlimited | None |
953949646 | International Medical Corps | None |
954453134 | Islamic Relief USA | Activity |
956113210 | US Omen Inc | Activity |
980000061 | AMERICAN HOSPITAL OF PARIS | None |
980036091 | THE ROYAL INSTITUTE OF INTERNATIONAL AFFAIRS | None |
980054968 | INTL CNTR FOR AGRICULTURAL RESEARCH IN DRY AREAS | None |
980115409 | Pro MujerInc | None |
980118943 | FOUNDATION FOR EDUCATIONAL EXCHANGE BETWEEN CANADA AND USA | None |
980143306 | The George E Brown US-Mexico Foundation for Science Inc | None |
980151689 | YAD SARAH | None |
980160122 | Eshel-the Assn for the Planning & development of services for the Aged in Israel | Identity |
980169910 | AISG, Inc | None |
980513530 | ALLIANCE FOR A GREEN REVOLUTION IN AFRICA | None |
986001095 | BARNARDOS | None |
986001526 | Fundacion de la Universidad del Valle de Guatemala | None |
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Austin, T.S., King, D.P., Bergdoll, J. et al. Defining and Estimating the Scope of U.S. Faith-Based International Humanitarian Aid Organizations. Voluntas 33, 970–989 (2022). https://doi.org/10.1007/s11266-021-00450-7
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DOI: https://doi.org/10.1007/s11266-021-00450-7