Nonprofit overhead is a prevalent and controversial topic in the nonprofit and philanthropic sector. Online raters (such as Charity Navigator) point to the overhead rate as a key indicator of nonprofit worthiness. Different government entities use wildly different indirect cost rates when contracting with nonprofits, which translate into billions of dollars of funding being gained or lost. Foundations rarely have explicit guidelines, but most have informal rules of thumb that affect how a nonprofit can use grant funds. Meanwhile, nonprofit executives struggle to make sense of it all as they manage their operations amidst the conflicting requirements of their funding sources. To gain insights into how overhead costs are handled in nonprofits, the California Association of Nonprofits (CalNonprofits) conducted a survey of 451 California nonprofit executives, as well as interviews with elected members of county boards of supervisors and their staff throughout California in the spring of 2016. This paper reports on both of these, which were part of a larger initiative of CalNonprofits called The Nonprofit Overhead Project.

Tripartite psychotherapy--where the mother and child are treated together by the therapist--is underutilized as a valuable form of child psychotherapy. Here, a preliminary discussion is based on clinical observations within a brief historical context. Illustrative case examples are offered to exemplify what actually occurs between the mother, child, and therapist in session. This treatment approach is traditionally applied to work with babies and very young children. A basic premise of classical tripartite therapy holds that the presence of the infant in treatment evokes strong transference phenomena in the parent, thus offering direct and immediate intervention within the mother-child relationship. Here, the author stretches the boundaries to extend the age range to older, latency-age children who, within the attachment relationship, may be enacting negative maternal projections.

No abstract

This is the last of a series of three papers exploring the use with older children of tripartite psychotherapy -a technique of psychoanalytic psychotherapy of the parent-child relationship with both parent and child in the room together with the therapist. Tripartite psychotherapy merits more attention than it has received. It is a flexible, psychoanalytically oriented approach to parent-child relationship problems, particularly useful when the primary attachment has gone awry. A study is presented of a mother and her 12-year-old (adopted) daughter, who are embroiled in a hostile and rejecting relationship. The mutuality in this case illustrates the complexity in attachment relationships, and also how useful tripartite psychotherapy can be in working with attachment issues that often present as problems of the child alone.

No abstract