FINANCIAL ACCESS

CONTENTS
List of Figures and Tables............................................................................. i
List of Acronyms............................................................................................ii
Acknowledgements .....................................................................................iii
Executive Summary ......................................................................................v
Introduction....................................................................................................1
Section One – Background
Chapter 1. Methodology........................................................................ 6
Chapter 2. The Context for NPO Financial Access Problems...............9
Chapter 3. Derisking: Complications and Consequences..................23
Section Two – Data Results and Analysis
Chapter 4. Survey Results and Data Analysis....................................36
Section Three – Perspectives of Primary Stakeholders
Chapter 5. Regulators and Policymakers...........................................52
Chapter 6. Financial Institutions.........................................................62
Chapter 7. Nonprofit Organizations....................................................73
Section Four – Observations and Recommendations
Chapter 8. Observations.....................................................................91
Chapter 9. Options and Recommendations ......................................96
Concluding Thoughts............................................................................... 106
Appendices
A. Bibliography.........................................................................................107
B. Survey Questions.................................................................................118
C. IRS Geographical Regions...................................................................122