Conclusions

Developing a sociological theory of NPOs is difficult not just because these sectors are internally diverse, but because the nonprofit label is culturally loaded, often evoking ideological reactions. Some critics view NPOs as instruments of capital; others scorn them for evading the laws of the marketplace. For the most part, however, sociology remains a liberal discipline, and the NPS is often seen as the locus of values-voluntarism, pluralism, altruism, participation - that liberals hold dear. If academics are the prototype of the "new class," NPOs (including the universities in which they work) are prototypical new class institutions. No wonder many scholars have been too quick to apply complimentary but misleading adjectives ("voluntary," "independent," "private") to this complex and heterogeneous region of the organizational universe (Alexander 1987).

We hope the reader will take three lessons from this review, each of which militates away from broad generalization:

1. The origins and behavior of NPOs reflect not just incentive structures and utility functions, which economists emphasize, but also institutional structures and state policies.

2. Research on NPOs can profit from an ecological approach, both conceptually (viewing differences among forms as reflecting the division of labor among them) and methodologically.

3. Modern NPSs are constituted as adjuncts to, or in opposition to, states; "nonprofitness" has little consistent transnational or trans-historical meaning.

Many resources are available: Balkanized literatures on specific industries and organizational data sets with neglected measures of legal form are two of the most important. Although we are skeptical about the plausibility of any general "theory of nonprofit organizations," we are optimistic about sociology's potential for developing a more sophisticated and more empirically informed understanding of the origins and behavior of NPOs.

Acknowledgments

We gratefully acknowledge the support of Yale's Program on Non-Profit Organizations for related research, and helpful comments from Chip Clarke, Dick Scott, and two anonymous reviewers. Presentations on which this review is based in part received useful comment and criticism in seminars at Yale's Institution for Social and Policy Studies/Program on Non-Profit Organizations, Independent Sector's Research Forums, the Indiana University Center on Philanthropy, and Princeton University conferences organized by Robert Wuthnow and supported by the Lilly Endowment.

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