Copyright © 2013 Lester M. Salamon. All rights reserved.
ISBN No. 1-886333-63-7
Suggested citation:
Lester M. Salamon, S. Wojciech Sokolowski, Megan A.
Haddock, and Helen S. Tice, The State of Global Civil Society
and Volunteering: Latest findings from the implementation of the
UN Nonprofit Handbook. Working Paper No. 49. (Baltimore:
Johns Hopkins Center for Civil Society Studies, 2012).
Report designed by Chelsea Newhouse.
The opinions and interpretations offered here are those of the
authors only and do not necessarily represent the opinions or
interpretations of The Johns Hopkins University, its Institute for
Health and Social Policy, or any other persons or institutions that
have supported or assisted with this work.
Please visit ccss.jhu.edu for more information.
Johns Hopkins University
3400 North Charles Street
Wyman building, 5th Floor
Baltimore, MD 21218
USA
ccss@jhu.edu
ccss.jhu.edu
Salamon, Sokolowski, Haddock, and Tice
1 | THE STATE OF GLOBAL CIVIL SOCIETY AND VOLUNTEERING
INTRODUCTION
For the purposes
of this report,
NONPROFIT
INSTITUTIONS (NPIs)
are defined as entities
that are:
ORGANIZATIONS
[ institutionalized to some extent ]
PRIVATE
[ institutionally separate from
government ]
NON-PROFIT-DISTRIBUTING
[ prohibited from returning profits to
their owners or directors ]
SELF-GOVERNING
[ able to control their own activities
and cease operations on their own
authority ]
VOLUNTARY
[ non-compulsory and involving
some meaningful degree of
voluntary participation ]
SOURCE:
UN Handbook on Nonprofit Institutions
in the System of National Accounts, 2003
A "global associational revolution," a major upsurge of organized, private,
voluntary and nonprofit activity, has been under way around the world for the
past thirty years or more.1
Despite the scale and scope of this development,
however, official data to portray it have long been lacking.
This report takes an important step toward remedying this situation by
presenting a summary of new findings from the implementation by
statistical offices in sixteen countries of the United Nations Handbook on
Nonprofit Institutions in the System of National Accounts.2
Developed by the Johns Hopkins Center for Civil Society Studies in
cooperation with the UN Statistics Division and an International Technical
Experts Group, and issued by the U.N. in 2003, this Handbook calls on
national statistical offices to produce regular "satellite accounts" on
nonprofit institutions and volunteering for the first time, and provides
detailed guidance on how to do so.3 The result is a far more complete
official picture of the scope and structure of the nonprofit or civil society
sector than has ever been available in these countries. (For further detail
on the background of this Handbook, its major features, and recent
changes in the System of National Accounts affecting the treatment of
nonprofit institutions, see APPENDIX A to this report).
It is our hope that this report will help to encourage civil society and
foundation leaders, volunteer promotion organizations, and statistical
offices in other countries to promote the implementation of the UN NPI
Handbook in their countries.4
The result will be to make the nonprofit and
volunteer sector more visible, enhance its credibility, enable more effective
partnerships between NPIs and public and private institutions, open new
research opportunities for scholars, improve the clarity with which national
accounts statistics portray national economies, and ultimately to improve
citizen well-being.
1
Lester M. Salamon, "The Rise of the Nonprofit Sector," Foreign Affairs, (July 1994).
2
United Nations Statistics Division, Handbook on Nonprofit Institutions in the System of National
Accounts. Series F, No. 91,. St/ESA/Stat/Ser.F/91. (New York: United Nations, 2003). [Henceforth cited
as: UN NPI Handbook, 2003]. This will update results published in 2007 from the first 8 countries to
implement the NPI Handbook (Salamon et. al., 2007). The countries covered in this report include:
Australia, Belgium, Brazil, Canada, the Czech Republic, France, Israel, Japan, Kyrgyzstan, Mexico, New
Zealand, Norway, Portugal, Thailand, and the United States. Strictly speaking, the U.S. has not produced
a full-fledged NPI "satellite account," but it has produced a series of tables with data comparable to
those stipulated for the NPI satellite account.
3
A variety of terms is used to depict the entities that are the subject of this report. For the sake of
convenience, we adopt the term used in the official System of National Accounts, which is "nonprofit
institution," or NPI.
4
For additional information about how this can be done, contact us at unhandbook@jhu.edu.
BOX 1
UN NPI
Handbook
definition of
nonprofit
institutions
Salamon, Sokolowski, Haddock, and Tice
THE STATE OF GLOBAL CIVIL SOCIETY AND VOLUNTEERING | 2
FIGURE 2
The NPI workforce, paid and volunteer,
as a share of total workforce, by country
Data not available on Canada, Mexico, and Mozambique.
1.9%
2.7%
3.0%
4.4%
3.5%
5.8%
6.8%
7.7%
4.4%
11.5%
8.5%
11.2%
5.2%
4.8%
3.2%
3.2%
2.5%
6.2%
3.0%
1.6%
2.2%
0.9%
2.4%
2.9%
3.7%
4.4%
8.2%
8.9%
10.0%
10.2%
10.6%
11.5%
11.5%
12.7%
7.4%
Thailand
Czech Republic
Kyrgyzstan
Brazil
Portugal
Norway
France
Japan
United States
New Zealand
Belgium
Australia
Israel
P E R C E N T O F T O T A L W O R K F O R C E
PAID WORKERS
VOLUNTEERS
13-COUNTRY
AVERAGE
FIGURE 1
The NPI workforce, paid and volunteer,
vs. that of other industries, 13-country averages
Data not available on Canada, Mexico, and Mozambique.
5.2% 2.2%
0.5%
0.8%
2.6%
4.6%
5.8%
7.4%
7.9%
8.8%
10.7%
15.1%
15.2%
Mining
Utilities
Transport
Construction
Real estate
Agriculture
Trade
Manufacturing
P E R C E N T O F T O T A L W O R K F O R C E
PAID WORKERS
VOLUNTEERS
NPIs
Hotels &
restaurants
Financial
intermediation
VARIATION
BY COUNTRY
This average obscures considerable
variation in the relative size of the
nonprofit workforce among countries.
Thus, in 6 of the 13 countries, nonprofits
account for 10 percent or more of the
workforce, making them one of the
largest employers of any industry.
OVERALL
AVERAGE
The nonprofit workforce, including paid
and volunteer workers, makes up
7.4 percent of the total workforce on
average in the thirteen countries on
which full data are available. This places
it ahead of a number of major industries,
such as transportation and finance.
FINDING 1 A major employer
Salamon, Sokolowski, Haddock, and Tice
3 | THE STATE OF GLOBAL CIVIL SOCIETY AND VOLUNTEERING
FIGURE 3
NPI contribution to GDP, including volunteers,
15-country averages
Data not available on Mexico.
3.6% 0.9% 4.5%
5.5%
6.0%
6.4%
7.8%
Construction
Utilities & mining
Agriculture
Transportation
P E R C E N T O F G R O S S D O M E S T I C P R O D U C T
PAID WORKERS
VOLUNTEERSNPIs
FIGURE 4
NPI contribution to GDP, including volunteers,
by country
0.8%
1.7%
2.0%
2.0%
2.2%
2.8%
1.9%
3.3%
3.6%
4.2%
2.8%
5.1%
5.5%
6.6%
6.7%
7.1%
3.6%
2.7%
1.4%
1.3%
1.1%
2.5%
1.0%
1.0%
0.9%
1.6%
1.9%
2.0%
2.2%
2.3%
3.4%
4.6%
4.7%
4.9%
5.2%
5.3%
5.8%
6.6%
6.7%
7.1%
8.1%
4.5%
Thailand
Czech Republic
Portugal
Mexico
Kyrgyzstan
Brazil
Norway
France
Australia
Japan
New Zealand
Belgium
United States
Mozambique
Israel
Canada
P E R C E N T O F G R O S S D O M E S T I C P R O D U C T
PAID WORKERS
VOLUNTEERS
16-COUNTRY
AVERAGE
FINDING 2 A significant economic presence
VARIATION
BY COUNTRY
The GDP contribution of NPIs also varies
widely among countries, accounting for
more than 5 percent of GDP in 6 of the 16
countries on which data are available
(Canada, Israel, Mozambique, the U.S.,
Belgium, New Zealand, and Japan). This
makes the NPI sector a particularly sizeable
part of the economy in these countries.
OVERALL
AVERAGE
With the value of volunteer work included,
nonprofit institutions account for a
significant 4.5 percent of gross domestic
product (GDP) in the 15 countries for which
data are available. This is roughly equivalent
to the share of GDP accounted for by the
construction industry in these countries.
Salamon, Sokolowski, Haddock, and Tice
THE STATE OF GLOBAL CIVIL SOCIETY AND VOLUNTEERING | 4
FINDING 3 A fuller picture of NPIs
UN NPI HANDBOOK VS.
STANDARD SNA VIEWS
The picture of the NPI sector presented in this
report is much larger than that visible through
previous official statistics. This is so because in
the standard national accounts data system
(SNA) many of the largest NPIs are grouped
together with for-profit businesses or
government agencies because they receive
substantial portions of their revenue from fees
and charges or government payments,
respectively. As such, they disappear from view
as NPIs.5
Only so-called "nonprofit institutions
serving households"—typically those financed
mostly by philanthropy—have consequently
been visible in previous official statistics.
Reflecting this, the full NPI sector seen through
the UN NPI Handbook lens is, on average, twice
as large as that visible through standard official
statistics (3.5 percent vs. 1.7 percent of GDP in
the 10 countries for which such comparison is
possible), as shown in FIGURE 5.
In some countries, like Canada and Belgium, the
NPI sector turns out to be roughly 5 times larger
than the one that is visible in official data.
This points up the importance for countries to
implement the UN NPI Handbook in order to
formulate a full picture of the NPI sector in
their countries.
5
More detail about the UN NPI Handbook treatment of NPIs
and the treatment in the traditional, core national accounts
data system can be found in APPENDIX A to this report.
FIGURE 5
NPI contribution to GDP, including volunteers,
NPI Satellite Account vs. standard SNA measures, by country
Data not available on Israel, Mozambique, Australia, Norway, Brazil, and Mexico.
0.8%
1.7%
2.0%
2.2%
2.8%
3.3%
4.2%
5.1%
5.5%
7.1%
3.5%
0.5%
0.8%
1.8%
0.7%
1.9%
1.2%
2.0%
0.9%
5.5%
1.5%
1.7%
Thailand
Czech Republic
Portugal
Kyrgyzstan
New Zealand
France
Japan
Belgium
United States
Canada
P E R C E N T O F G R O S S D O M E S T I C P R O D U C T
STANDARD SNA MEASURE
UN NPI HANDBOOK MEASURE
10-COUNTRY
AVERAGE
Salamon, Sokolowski, Haddock, and Tice
5 | THE STATE OF GLOBAL CIVIL SOCIETY AND VOLUNTEERING
FINDING 4 Service activities dominate
FIGURE 6
Service vs. expressive shares of NPI activity, by country
Data not available on the United States and Mexico.
73%
95%
89%
85%
81% 80%
76%
71% 70% 70%
66%
63%
61%
57%
54%
22%
5%
10%
10%
14% 19%
24%
15% 26% 25%
33%
21%
39%
40%
29%
5% 5% 5%
13%
4% 5%
16% 17%
Japan Israel Canada Mozam-
bique
France Thailand Belgium Portugal Australia Czech
Republic
Kyrgystan Brazil Norway New
Zealand
PERCENTOFGROSSVALUEADDED
OTHER EXPRESSIVE SERVICE
14-
COUNTRY
AVERAGE
The vast majority (nearly 75 percent) of nonprofit gross
value added (GVA) is generated through service
activities as opposed to expressive activities.
As with other dimensions of nonprofit activity,
considerable variation exists in the relative role that
service and expressive functions play in the activities of
nonprofits in different countries. Thus, as shown in
FIGURE 6, while service activities account on average
for 73 percent of NPI GVA in the 14 countries on which
data are available, in Japan and Israel they account for
95 and 89 percent, respectively, while in New Zealand
and Norway this share falls to just over 50 percent.
BOX 2
Service vs.
expressive
activities
Salamon, Sokolowski, Haddock, and Tice
THE STATE OF GLOBAL CIVIL SOCIETY AND VOLUNTEERING | 6
FIGURE 7
NPI share of gross value added in selected fields, Portugal, 2006
SOURCE: Instituto Nacional de Estatistica (INE). As reported in Portugal's Nonprofit
Sector in Comparative Context, Lester M. Salamon, S. Wojciech Sokolowski, Megan
Haddock, and Helen S. Tice. Johns Hopkins Center for Civil Society Studies,2012.
3%
4%
8%
10%
16%
35%
76%
94%
Education
Health
Libraries &
museums
Theaters
Recreation
Sporting
activities
Social
assistance
Membership
organizations
N P I S H A R E O F G R O S S V A L U E A D D R E D
FIGURE 8
NPI share of gross value added* in Mexico 2008
SOURCE: Instituto Nacional de Estadistica y Geographia (INEGI). As reported in The Mexican
Nonprofit Sector in Comparative Context, Lester M. Salamon, S. Wojciech Sokolowski, Megan
Haddock, Jorge Villalobos, Lorena Cortes, and Cynthia Martinez. Johns Hopkins Center for
Civil Society Studies,2012.
1%
3%
5%
5%
11%
12%
21%
2%
Utilities
Finance & insurance
Other services
Education
N P I S H A R E O F G R O S S V A L U E A D D R E D
*Does not
include value
of volunteers
TOTAL
Health &
social assistance
Arts, entertainment,
& recreation
Professional, scientific,
& technical services
FINDING 5 NPI share of value added in key fields
And in Mexico, where NPIs account for a
relatively small 2 percent of overall GDP,
they account for a substantial 21 percent of
all value added in the field of education, 12
percent in the field of arts, entertainment,
and recreation, and nearly 5 percent in
health and social assistance.
Although the average NPI share of economywide
gross domestic product (GDP) is 4.5
percent (see Figure 3), in the fields in which
NPIs operate their GDP contribution is many
times larger than this. In the case of Portugal,
for example, NPIs account for 94 percent of
the value added by membership
organizations and 76 percent of the value
added by social assistance organizations.
Salamon, Sokolowski, Haddock, and Tice
7 | THE STATE OF GLOBAL CIVIL SOCIETY AND VOLUNTEERING
FIGURE 9
NPI operating expenditures, major categories, by country
Data not available on Norway and France.
45%
29%
29%
38%
40%
41%
44%
45%
47%
48%
48%
51%
53%
54%
60%
54%
71%
71%
62%
59%
58%
56%
54%
51%
51%
49%
46%
47%
41%
39%
Australia United
States
Mexico Belgium Canada Mozam-
bique
Czech
Republic
Thailand Kyrgyzstan Japan Portugal Israel New
Zealand
Brazil
PERCENTOFNPIEXPENDITURES
INTERMEDIATE CONSUMPTION
COMPENSATION OF WORKERS
14-
COUNTRY
AVERAGE
FINDING 6 Nonprofit expenditures
LABOR COSTS DOMINATE
On average, nonprofit institutions devote the majority of their
expenditures to labor costs, as opposed to so-called "intermediate
consumption" —the purchase of goods and services from other
industries for use in producing output. This likely reflects the fact
that these organizations are most heavily engaged in the production
of services, as shown in Figure 6. As such, they do not need to
purchase as many goods and services from other industries to be
fashioned into products as do industries such as manufacturing.
Nonprofits also tend to spend so little on interest payments, rent
payments, and taxes that they are not even shown here.
Still, intermediate consumption costs account for more than half of
nonprofit expenditures in 4 of the 14 countries for which data are
available. This may be the result of several factors, such as higher
costs associated with the goods and services purchased by
nonprofits to deliver their services in these countries, a greater
relative reliance on independent contractors or volunteers (which
would lower overall labor costs), or exceptionally low wages paid to
nonprofit workers.
BOX 3
Components of
expenditures
Salamon, Sokolowski, Haddock, and Tice
THE STATE OF GLOBAL CIVIL SOCIETY AND VOLUNTEERING | 8
FIGURE 10
Employee compensation share of contribution to GDP, NPIs vs. total economy, by country
Data not available on the Mozambique, New Zealand, and Kyrgyzstan not available.
84%
60%
72%
77%
79%
80%
86%
86%
86%
86%
91%
93%
96%
100%
49%
29%
29%
46%
58%
50%
58%
55%
55%
51%
53%
55%
47%
51%
Thailand Mexico Czech
Republic
France Australia Portugal United
States
Canada Belgium Norway Israel Brazil Japan
PERCENTCONTRIBUTIONTOGDP
NPIs TOTAL ECONOMY
13-
COUNTRY
AVERAGE
FINDING 7 Composition of NPI contribution to GDP
Given the service focus of the nonprofit sector and the resulting
relatively high share of expenditures that go toward employee
compensation, it should come as no surprise that employee
compensation also makes up a relatively large share of the NPI
contribution to GDP (84 percent vs. 49 percent on average for the rest
of the economy). This pattern holds true, moreover, for all thirteen
countries on which we have such data, as shown in FIGURE 10.
The reason for this probably has much to do with how contribution to
value added is computed, however. In particular, as shown in BOX 4, an
industry’s or sector’s contribution to GDP is computed by adding together
that industry’s labour cost, its profits, and any taxes it must pay.
Since nonprofits are not profit-maximizers and do not have large
operating surpluses, and because they are often exempt from paying
taxes, it follows that employee compensation is often the major, and
even the sole, component of their contribution to value added. This
may help to explain why the NPI sector accounts, on average, for 7.4
percent of the workforce of our target countries but only 4.5 percent
of the value added.
BOX 4
Components of
value added
to GDP
Salamon, Sokolowski, Haddock, and Tice
9 | THE STATE OF GLOBAL CIVIL SOCIETY AND VOLUNTEERING
FINDING 8 Sources of NPI income
FEES AND CHARGES, NOT PHILANTHROPY,
ARE THE MAJOR SOURCES OF NPI INCOME
Nonprofits derive their revenue from several different sources, which, for
the purposes of this report, are grouped into three broad categories: (a)
fees charged for the provision of goods and services, (b) government, and
(c) philanthropic giving and donations.
As shown in FIGURE 11, this grouping differs somewhat from that in the
standard government accounts, which treats some forms of government
payments (e.g. contracts and voucher payments) as market sales and
others as charitable donations.
Although countries were asked to regroup their estimates of nonprofit
revenues to conform to the UN NPI Handbook, several were unable to do
so.6
Nevertheless it was possible to generate some partial estimates of NPI
revenues using these categories for the twelve countries for which
revenue data were available.
FIGURE 11
NPI revenue, SNA basis vs. reconstructed basis
6
The UN NPI Handbook recommends that these sales to
government be categorized as government payments, but it
has been difficult for many national accounts offices to
comply with this provision.
Salamon, Sokolowski, Haddock, and Tice
THE STATE OF GLOBAL CIVIL SOCIETY AND VOLUNTEERING | 10
FIGURE 12
NPI revenue, by source, by country
* Belgium distribution estimated by CCSS based on Bank of Belgium data.
Data on Norway, the United States, France, and Mexico not available.
13%
22%
28%
30%
31%
34%
42%
51%
53%
59%
67%
85%
43%
3%
65%
68%
11%
41%
52%
51%
33%
5%
37%
9%
11%
32%
84%
13%
4%
59%
10%
14%
7%
11%
42%
4%
24%
5%
23%
19%
Mozambique
Czech Republic
Belgium*
Thailand
Portugal
Israel
Canada
Australia
Brazil
Japan
New Zealand
Kyrgyzstan
P E R C E N T O F N P I R E V E N U E
FEES GOVERNMENT PHILANTHROPY OTHER
12-COUNTRY
AVERAGE
The results indicate that NPIs on average derived 43 percent of
their revenue from fees they charged for their services, 32
percent from government sources, and 23 percent from
philanthropic giving. Due to the difficulty of identifying the
government portion of market sales and "transfers," however, it
is likely these estimates understate the government share of NPI
funding and overstate the philanthropic share.
However, even with this overestimation of private philanthropy it
is worth noting that philanthropic giving is still generally not the
major source of NPI revenue. Except for two countries, fees or
government are.
Salamon, Sokolowski, Haddock, and Tice
11 | THE STATE OF GLOBAL CIVIL SOCIETY AND VOLUNTEERING
Not only is the nonprofit sector a sizable economic presence in
countries throughout the world, it is also a growing one. Thus, the
GDP contribution of nonprofit institutions in the eight countries
for which longitudinal data are available outpaced the growth of
the economy overall.
On average, the NPI sector’s contribution to GDP grew at an
average rate of 5.8 percent per year over the period from the late
1990s to the mid-2000s compared to 5.2 percent for the
economies as a whole in these countries.7
This pattern was
evident in all eight countries for which data were available, except
the Czech Republic, where nonprofits experienced their only
decline. With this one outlier removed, the average annual
growth of the nonprofit sector would stand at 7.3 percent vs. 5.2
for the full economies of these countries. And in some countries,
such as Thailand, Norway, and Australia, the NPI sector grew at an
even faster rate.
FIGURE 13
Average annual growth, NPIs* vs. GDP*, by country
*Current prices. Does not include the value of volunteer work.
Longitudinal data not available for Israel, Mozambique, New Zealand, France,
Brazil, Kyrgystan, Mexico, and Portugal.
5.8%
-4.6%
4.4%
5.5%
6.4%
6.8%
8.0%
8.7%
11.0%
5.3%
5.5%
-0.3%
4.4%
5.6%
4.0%
7.6%
7.8%
7.5%
Czech
Republic
Japan United States Canada Belgium Thailand Norway Australia
PERCENTGROWTH
NPIs GDP
8-
COUNTRY
AVERAGE
FINDING 9 A growing sector
7
Measurements are made in current prices. Data on the
nonprofit sector for multiple years is available in 8 countries.
In some countries these data have been updated on an
annual basis, and in others the data have only been updated
at various points in time. NPI figures do not include value of
volunteer time. Despite these challenges, it was possible to
generate at least a rough assessment of the changes in
nonprofit contribution to GDP over a recent period for eight
countries.
Salamon, Sokolowski, Haddock, and Tice
THE STATE OF GLOBAL CIVIL SOCIETY AND VOLUNTEERING | 12
The data presented in this report make clear that the nonprofit sector is a
considerable economic force and employer, accounting for 10 or more percent
of the labor force in a number of countries and contributing a substantial share
of the value added to the GDP. In particular fields, the nonprofit role is even
more substantial – for example in Portugal, where NPIs account for upwards of
76 percent of total value added in social services.
These comparative data are available because governments have recognized
the importance of generating a more accurate picture of the role of nonprofit
institutions in their countries and have voluntarily agreed to implement the
guidelines presented in the United Nations Handbook on Nonprofit Institutions
in the System of National Accounts. The picture of the nonprofit sector that
emerges from the application of these guidelines provides a much more
comprehensive view of this sector and its economic importance than the one
previously available in the governments’ accounts and confirms that the UN NPI
Handbook provides a much improved lens through which to view this sector.
Now that a path exists for putting the global nonprofit sector onto the
economic map of countries in a systematic and comparative way, we hope that
other countries will follow the lead of those presented in this report to bring
this crucial sector into better view for policy-makers, sector leaders, and
citizens. Statistical authorities, civil society and foundation leaders, and public
officials interested in exploring the possibility of implementing the UN NPI
Handbook in their countries are encouraged to contact the Johns Hopkins
Center for Civil Society Studies at unhandbook@jhu.edu.
THE WAY FORWARD
Salamon, Sokolowski, Haddock, and Tice
13 | THE STATE OF GLOBAL CIVIL SOCIETY AND VOLUNTEERING
The lack of official information about the nonprofit institutions (NPI) sector prior to the development of the United Nations
Handbook on Nonprofit Institutions in the System of National Accounts is a result of the way NPIs are treated in the System of
National Accounts (SNA)—the set of international guidelines overseen by the UN Statistics Division for compiling national
economic statistics. When the SNA was originally conceived, nonprofit institutions were considered to be part of the "household"
sector. Later, a separate Nonprofit Institutions Serving Households (NPISH) sector was developed to separate NPIs from
households; however, NPIs considered to be "market producers" because they secured significant income from fees and charges
or to be "financed and controlled by government" were left in the corporations and government accounts, respectively, and
disappeared from view as NPIs. In addition, the SNA also did not clearly capture the contribution of volunteers to the work of NPIs,
further understating the true economic weight and contribution of these institutions. As a consequence, as shown in FIGURE A.1,
many economically significant NPIs were buried in other accounts and were not visible in the data on NPISH.
FIGURE A.1. Treatment of nonprofit institutions in the 1993 System of National Accounts
TYPE OF
INSTITUTIONAL UNIT
SECTORS OF THE SYSTEM
Non-financial
corporations
sector
(S.11)
Financial
corporations
sector
(S.12)
General
government
sector
(S.13)
Households
sector
(S.14)
NPISH
sector
(S.15)
Corporations C1 C2
Government units G
Households H
Nonprofit institutions N1 N2 N3 N4 N5
APPENDIX A What is a satellite account?
To uncover these "hidden" NPIs, the United Nations Statistical Commission approved a Handbook on Nonprofit Institutions in the
System of National Accounts (UN NPI Handbook, available in English, French, Russian, Chinese, and Arabic), developed by the
Johns Hopkins Center for Civil Society Studies in cooperation with the UN Statistics Division and an international team of statistical
experts. Published in 2003, the UN NPI Handbook encourages countries to produce regular "satellite accounts" on nonprofit
institutions, and to include measures of the value of volunteer work within them. To do so, the UN NPI Handbook offers a
standard set of guidelines for identifying the NPIs buried in each sector, and calls on countries to separate these NPIs out of the
sectors to which they have been allocated and combine them into a composite NPI satellite account that includes the value of
volunteer work these NPIs utilize, as shown in FIGURE A.2.
FIGURE A.2. Treatment of nonprofit institutions in the NPI satellite account
ACCOUNT
SECTORS OF THE SNA
NONPROFIT
SECTOR
Non-financial
corporations
sector
(S.11)
Financial
corporations
sector
(S.12)
General
government
sector
(S.13)
Households
sector
(S.14)
NPISH
Sector
(S.15)
Total NPIs Total NPIs Total NPIs Total NPIs NPIs
Production Ni
Generation of income
Assets Ni
Salamon, Sokolowski, Haddock, and Tice
THE STATE OF GLOBAL CIVIL SOCIETY AND VOLUNTEERING | 14
RECENT DEVELOPMENTS
Recent developments since the issuance of the UN NPI Handbook
promise to facilitate the production of NPI satellite accounts. Two
developments are particularly noteworthy:
The 2008 SNA. In 2008, the SNA underwent a major revision. As part of
this revision, an entire chapter was added on NPIs (Chapter 23) and the
UN NPI Handbook was highlighted in it. Especially important, as shown
in FIGURE A.3, the revised SNA requires statistical agencies to
"subsector" the core accounts into NPI and non-NPI subgroups, i.e., to
identify and flag the NPIs that have been allocated to sectors other
than NPISH and report the NPI sub-totals separately.8
Since the subsectoring
of NPIs is the critical first step for developing an NPI satellite
account, as noted in Figure A.3, this should make the production of NPI
satellite accounts more routine.
FIGURE A.3. Treatment of nonprofit institutions in the 2008 System of National Accounts
TYPE OF ACCOUNT
SECTORS OF THE 2008 SNA
Non-financial
corporations
sector
(S.11)
Financial
corporations
sector
(S.12)
General
government
sector
(S.13)
Households
sector
(S.14)
NPISH
sector
(S.15)
Total NPIs Total NPIs Total NPIs Total NPIs NPIs
Production
Generation of income
Assets
The ILO Manual on the Measurement of Volunteer Work. Although the UN NPI Handbook calls on countries to include the value
of volunteer work in NPI satellite accounts, the lack of an international definition or consensus methodology for gathering the
required data impeded progress in carrying out this mandate. To remedy this problem, the Johns Hopkins Center for Civil Society
Studies partnered with the International Labour Organization (ILO) to develop a companion ILO Manual on the Measurement of
Volunteer Work (available in English, Spanish, French, Italian, Montenegrin) to supplement the UN NPI Handbook. Published in
August 2011, the ILO Manual guides statistical authorities in incorporating a short module on volunteer work into their labor force
surveys on a periodic basis in order to measure the profile, scope, and economic value of volunteer work, including both volunteer
work undertaken through nonprofit organizations and volunteer work carried out directly to persons outside the volunteer’s
household. Visit ccss.jhu.edu to learn more about this Manual.
8
Paragraph 4.92 of the 2008 SNA concerning NPIs assigned
to the general government sector reads as follows: "All NPIs
allocated to the general government sector should retain
their identity as NPIs in statistical records to facilitate
analysis of the complete set of NPIs." (Italics added).
Similarly, Paragraph 4.96 of the 2008 SNA concerning the
sub-sectoring of the nonfinancial corporations sector
indicates that "two classification criteria are used" and then
goes on to note: “One criterion is to show NPIs separately
from other units in the sector.” (Italics added). This is further
confirmed in Table 4.1: "Subsectors of the non-financial
corporations sector," which specifies that such corporations
are to be split between two major groups – NPIs and forprofit
institutions. Paragraph 23.9 of SNA 2008 further
makes clear that the financial corporations sector is also
among the sectors for which “sub-sectors are established to
contain NPIs only.” (Italics added)
Salamon, Sokolowski, Haddock, and Tice
15 | THE STATE OF GLOBAL CIVIL SOCIETY AND VOLUNTEERING
Except as noted, data reported in the figures and tables include the imputed value of volunteer labor. The base year of data
varies somewhat by country. Variations in the number of countries included in the figures and tables reflect data availability.
Data sources for each country are given below, and links to these publications can be found on the JHUCCSS website at
bit.ly/YxRMOb.
Australia (2007): Australian Bureau of Statistics (ABS), Nonprofit Institutions Satellite Account. ABS website: abs.gov.au
Belgium (2008): Banque Nationale de Belgique (NBB), Institute des comptes nationaux. NBB website: nbb.be
Brazil (2002): Johns Hopkins Center for Civil Society Studies in cooperation with the Brazilian Institute of Geography and
Statistics (IBGE) and United Nations Volunteers, Nonprofit Organizations in Brazil: A Pilot Satellite Account with
International Comparisons. IBGE website: ibge.gov.br
Canada (2008): Statistics Canada, Satellite Account of Nonprofit Institutions and Volunteering. Statistics Canada website:
statcan.gc.ca
Czech Republic (2009): Czech Statistical Office (CZSO), Satellite account of non-profit institutions. CZSO website: czso.cz
France (2002): Kaminski, Philippe (2002). Les associations en france et leur contribution au PIB: Le CompteSatellite des
Institutions Sans But Lucrative en France. Association pour le Développement de la Documentation sur l’Économie Sociale
(ADDES). The data used here do not reflect statistical revisions since publication. Volunteering data are CCSS CNP estimates.
ADDES website: addes.asso.fr
Israel (2007): Central Bureau of Statistics (CBS), Satellite account of non-profit institutions.CBS website: cbs.gov.il
Japan (2004): Yamauchi, Naoto (2006). Making Nonprofit Satellite Account: Japanese Experience. OECD Statistics
Directorate, Committee on Statistics, Working Party on National Accounts, 10-12 October 2006. STD/CSTAT/WPNA(2006)13.
Data updated to 2004 were provided to CCSS. OECD website: oecd.org
Kyrgyzstan (2008): National Statistical Committee of the Kyrgyz Republic (NSC), Non-Profit Institutions in the Kyrgyz
Republic. NSC website: stat.kg
Mexico (2008): Instituto Nacional de Estadística y Geografía (INEGI), Sistema de Cuentas Nacionales de México : Cuenta
satellite de las instituciones sin fines de lucro de México. INEGI website: inegi.org.mx
Mozambique (2003): Saide Dade, Instituto Nacionale de Estatística (INE), The Dimension of NPI in Mozambique: A Satellite
Account Perspective. INE website: ine.gov.mz
New Zealand (2004): Statistics New Zealand, Non-profit Institutions Satellite Account: 2004. Statistics New Zealand
website: stats.govt.nz
Norway (2009): Statics Norway, Nonprofit Institutions Satellite Account. Statistics Norway website: ssb.no
Portugal (2006): Instituto Nacional de Estatistica (INE), nonprofit institutions satellite account data tables transmitted to
CCSS on 5/25/2011 and published in Portugal’s Nonprofit Sector in Comparative Context, Johns Hopkins Center for Civil
Society Studies, 2012. INE website: ine.pt
Thailand (2008): Office of the National Social and Economic Deelopment Board (NESBD), Non-profit Institutions Satellite
Account, 2006-2008. NESBD website: nesdb.go.th
United States (2009) Bureau of Economic Analyses (BEA), National Income and Product Accounts (NIPA) Table 2.9. Personal
Income and Its Disposition by Households and by Nonprofit Institutions Serving Households. Volunteering data are CCSS
estimates from the September Supplement to Current Population Survey data. BEA website: bea.gov
APPENDIX B Technical notes