To Lobby or Not to Lobby? Examining the Determinants of Nonprofit Organizations Taking the IRS 501(h) Election

While public policy scholars are gaining a better understanding of the nonprofit sector's impact on the policy process, the sector's role in lobbying efforts has only been studied in a limited manner. Currently, nonprofit organizations' lobbying activities and expenditures are limited by federal regulations, which are often misunderstood by nonprofit leaders. This article uses 2003 IRS Form 990 data for all nonprofit organizations in the United States to examine the organizational determinants of 501(c)3 nonprofits taking the Internal Revenue Service's 501(h) election and whether organizations use h‐election in a manner consistent with patterns of strategic behavior. Results show that nonprofit organizations that are reliant on direct public support are more likely to take the h‐election, while those reliant on government grants are less likely to take the h‐election. Examining lobbying expenditures, we find nonprofits associate with 501(h) election in a pattern consistent with strategic behavior. The findings suggest that nonprofit organizations with certain revenue streams and in specific subsectors respond differently to this election decision, and that organizations may respond strategically to mechanisms regulating their political activity.     

Preliminary Investigations of Two Shipwreck Sites in Cahuita National Park,Costa Rica

Recent underwater archaeological investigations in Costa Rica focused on two sites as potential candidates for Danish West Indies slave ships wrecked in 1710. Historical research suggests a landmark wrecking event associated with a large infusion of Africans, many who remained in Central America. This paper is the first interim report of two fieldwork seasons combining field methods, research, and preliminary interpretation of the findings with voyage history. Context within the broader theme of slave‐ship archaeology and Costa Rica Caribbean landscape is addressed. An integral part of the initiative is community memory, stewardship, and education.     

Remember and never forget

In this article we try to analyse the relationship constructed between the memories of individuals and collective memory. This analysis is based on the confrontation of two types of sources: on the one hand the Yisker‐biher or “books of memories”; devoted to several hundred Jewish communities of the Diaspora (mostly in Poland), and on the other, autobiographies of Jews, both written (selected among the many published in the last ten years) and oral. Both kinds of texts are part of a literature of memorial and of mourning which makes use of analogous procedures and themes. Despite the diveristy and the irreducible uniqueness of each lived experience, the individual accounts all recount basically, the same trials: uprooting, migration, persecution, exile and impossibility of mourning. The authors of the autobiographies, in their role as spokespeople for others, who are no longer alive to bear witness, contribute not only to transmit individual memories, but also to reconstitute a collective memory. Inversely, collective memory takes its substance from individual memories, and bases its rhythm and movement upon them. These exchanges, in the form of chiasmes, creates a memory which is both unified and multiple, where individual memories reproduce general categories which subsume them and give them meaning.     

Hyperinflation as a catalyst of transformations: Path dependence through accelerated dynamics in post-First World War Austria

Hyperinflations are a modern phenomenon often associated with periods of transition. By accelerating the dynamics that govern the financial, political and private spheres of life, hyperinflations necessitate a quickened decision-making process in which alternative choices are eliminated. Using the example of Austria following the First World War, this article shows that hyperinflations are likely to have a path-determining effect on multiple levels. While periods of transitions offer the rare opportunity for countries to break with historical path dependence, hyperinflations carry the risk of creating new path dependence prematurely. By speeding up dynamics during transformative processes, hyperinflations eliminate possible alternatives that might otherwise have been chosen. Hyperinflations are thus best understood as neither the cause nor the consequence of transitions, but as their accelerating catalyst.     

Comparison of XRF and PXRF for analysis of archaeological obsidian from southern Perú

Chemical sourcing is becoming an increasingly important component of archaeological investigation. Instruments used for elemental analysis generally must be operated in a controlled laboratory environment. Further, many methods require destruction of a small portion of the objects under investigation. These facts inhibit the application of chemical sourcing studies in a number of research contexts. Use of portable non-destructive instruments would resolve these issues. Sixty-eight obsidian artifacts from the site of Jiskairumoko, in southern Perú, were examined by X-ray fluorescence spectrometry (XRF) and portable X-ray fluorescence spectrometry (PXRF). Results were compared for consistency in terms of source determination and individual element concentrations. Both instruments determined that the same sixty-six artifacts derived from the Chivay obsidian source and both identified the same two artifacts that could not be assigned to source. Individual element comparisons showed significant differences, but these can be resolved through instrument cross calibration, and differences had no bearing on source identification. PXRF was found suitable for determining obsidian sources in southern Perú and for identifying specimens that require more sensitive analytical methods such as, instrumental neutron activation analysis (INAA). Regular use of Chivay at Jiskairumoko suggests consistent trade relationships developed during the Archaic.