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Journal articles on the topic 'Nonprofit organizations – Texas – Finance'

Author: Grafiati

Published: 4 June 2021

Last updated: 6 February 2022

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1

Sparviero, Sergio. "Hybrids Before Nonprofits: Key Challenges, Institutional Logics, and Normative Rules of Behavior of News Media Dedicated to Social Welfare." Journalism & Mass Communication Quarterly 97, no. 3 (2020): 790–810. http://dx.doi.org/10.1177/1077699020932564.

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This article proposes comparing nonprofit news organizations that prioritize social welfare goals with the hybrid organizational form that mixes the institutional logics of charities and business enterprises: the Social Enterprise. The institutional logic comprises organizing templates, patterns of actions and values. These Social News Enterprises (SNEs) are analyzed as hybrids mixing the institutional logics of commercial, public, and alternative news media. Financed by donations and the revenue from services, SNEs engage in public, investigative, and explanatory journalism. Normative behavio

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2

Hart, Marie-Claire. "Protecting the Texas Nonprofit Property Tax Exemption." Texas A&M Journal of Property Law 1, no. 2 (2013): 219–43. http://dx.doi.org/10.37419/jpl.v1.i2.4.

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This Comment will address the current Texas property tax exemption for nonprofit organizations, its lack of exemption for nonproducing mineral interests, and the potential implications of the lack of such an exemption for nonprofit organizations with otherwise exempt land holdings. Taxation of nonproducing mineral interests held by non-profits has very real policy implications. Should tax assessors choose to pursue this route, it creates serious liabilities on certain nonprofit organizations with large, nonproducing mineral interests under their otherwise tax-exempt property. This Comment prop

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Calabrese, Thad D. "Nonprofit Finance: A Synthetic Review." Voluntaristics Review 4, no. 5 (2020): 1–89. http://dx.doi.org/10.1163/24054933-12340030.

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AbstractThe field of finance is concerned with the management of money and how and where such funds are acquired and used. This article reviews the broad literature on finance related to nonprofit and voluntary organizations, identifies gaps in knowledge, and proposes potential avenues for future researchers. It examines in detail the sources of funds for nonprofit organizations, especially nonprofit agencies—including issues around revenue portfolios and interactions, the uses of these funds—with an emphasis on incentives faced by nonprofit organizations around financial disclosures, the bene

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4

DENISON, DWIGHT V. "Which Nonprofit Organizations Borrow?" Public Budgeting & Finance 29, no. 3 (2009): 110–23. http://dx.doi.org/10.1111/j.1540-5850.2009.00939.x.

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Krishnan, Ranjani, Michelle H. Yetman, and Robert J. Yetman. "Expense Misreporting in Nonprofit Organizations." Accounting Review 81, no. 2 (2006): 399–420. http://dx.doi.org/10.2308/accr.2006.81.2.399.

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We examine whether nonprofit organizations understate fundraising expenses in their publicly available financial statements. A large body of anecdotal evidence notes that an inexplicable number of nonprofits report zero fundraising expenses. We provide empirical evidence that the zero fundraising expense phenomenon is at least partly due to inappropriate reporting. We then examine to what extent these misreported expenses are the result of managerial incentives. Prior research finds an association between reported expenses and managerial compensation as well as the level of donations received.

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Harris, Erica E., and Daniel Neely. "Determinants and Consequences of Nonprofit Transparency." Journal of Accounting, Auditing & Finance 36, no. 1 (2018): 195–220. http://dx.doi.org/10.1177/0148558x18814134.

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Using a sample of over 14,000 industry-diverse nonprofit organizations, this study documents the key characteristics and consequences of organizations providing better and more information to stakeholders, that is, more transparent charities. In particular, we find evidence consistent with organizations that have stronger governance, better performance, and more professional staff being associated with greater transparency. In addition, we find that organizations that are more reliant on contributions, and those located in states that require public disclosure of their audited financial statem

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Omer, Thomas C., and Robert J. Yetman. "Tax Misreporting and Avoidance by Nonprofit Organizations." Journal of the American Taxation Association 29, no. 1 (2007): 61–86. http://dx.doi.org/10.1521/jata.2007.29.1.61.

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Sansing, Richard C. "Joint Ventures between Nonprofit and For-Profit Organizations." Journal of the American Taxation Association 22, s-1 (2000): 76–88. http://dx.doi.org/10.2308/jata.2000.22.s-1.76.

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This paper examines the consequences of allowing a nonprofit organization to form a joint venture with a for-profit organization. Three tax regimes are considered: prohibiting all such joint ventures, allowing all such joint ventures, and restricting joint ventures between nonprofit and for-profit entities to those controlled by the nonprofit organization. The paper derives the equilibrium profit-sharing rule, output decision, and organizational form choice under each tax regime. Joint ventures can create both private and social benefits by reducing production costs. They can also create priva

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Amin, Keval, and Erica E. Harris. "Nonprofit Stakeholder Response to Going-Concern Audit Opinions." Journal of Accounting, Auditing & Finance 32, no. 3 (2015): 329–49. http://dx.doi.org/10.1177/0148558x15604989.

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Using a sample of industry-diverse nonprofit organizations, we find support for stakeholders’ use of nonprofit going-concern audit opinion (GCO) reports. We study the reactions of the three largest nonprofit stakeholder groups: donors, service recipients, and managers. Our findings suggest that although large (sophisticated) donors respond negatively to a GCO, small (unsophisticated) donors contribute more following a GCO. We also find that service recipients spend more at service-oriented organizations than at charitable nonprofits following a GCO. Finally, managers respond to a GCO by increa

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10

Omer, Thomas C., and Robert J. Yetman. "Near Zero Taxable Income Reporting by Nonprofit Organizations." Journal of the American Taxation Association 25, no. 2 (2003): 19–34. http://dx.doi.org/10.2308/jata.2003.25.2.19.

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In this paper, we provide evidence consistent with nonprofit organizations managing their taxable income to near zero by examining the cross-sectional distribution of taxable income as reported on IRS form 990-T. We find an unusually large number of nonprofits that report taxable income profitability in the range of [–0.01, 0.01). Further analysis finds that various frictions and restrictions impede nonprofits from reporting near zero taxable income. We find that the likelihood that a nonprofit reports near zero taxable income is decreasing in size and when the taxable activity has a tax-exemp

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Yetman, Robert J. "Tax-Motivated Expense Allocations by Nonprofit Organizations." Accounting Review 76, no. 3 (2001): 297–311. http://dx.doi.org/10.2308/accr.2001.76.3.297.

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Although nonprofit organizations are generally exempt from income taxation, they pay taxes on profits from activities unrelated to their primary exempt purpose. Congress intended this tax on unrelated business activities to prevent unfair competition with for-profit businesses and to raise revenue. In the aggregate, nonprofits report annual losses on their taxable activities of more than $1 billion on $4 billion of revenues. In contrast, they report aggregate profits of over $50 billion on their tax-exempt activities. Analysis of a database of confidential tax returns suggests that medical and

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12

ZIMMERMAN, DENNIS. "NONPROFIT ORGANIZATIONS, SOCIAL BENEFITS, AND TAX POLICY." National Tax Journal 44, no. 3 (1991): 341–49. http://dx.doi.org/10.1086/ntj41788908.

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13

Arlikatti, Sudha, Hassan A. Taibah, and Simon A. Andrew. "How do you warn them if they speak only Spanish? Challenges for organizations in communicating risk to Colonias residents in Texas, USA." Disaster Prevention and Management 23, no. 5 (2014): 533–50. http://dx.doi.org/10.1108/dpm-02-2014-0022.

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Purpose – The purpose of this paper is to examine the information channels used by public and nonprofit organizations to communicate disaster risk information to Colonias residents in Hidalgo County, Texas. It seeks to find creative and proactive solutions for organizations to improve risk education to these constituents. Design/methodology/approach – Initially a snowball sampling technique was used to conduct six face-to-face interviews. This was followed by an online survey sent to 64 reputational referrals, of which 23 completed the survey, generating a response rate of 34 percent. A compar

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Schmidt, Andrew P. "DISCUSSION OF Tax Misreporting and Avoidance by Nonprofit Organizations." Journal of the American Taxation Association 29, no. 1 (2007): 87–92. http://dx.doi.org/10.1521/jata.2007.29.1.87.

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Brown, Maoz. "Cooperation, Coordination, and Control: The Emergence and Decline of Centralized Finance in American Charity." Social Science History 42, no. 3 (2018): 543–73. http://dx.doi.org/10.1017/ssh.2018.8.

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The notion that government funding undermines the independence of nonprofit organizations is a prevalent theme in scholarship on state–nonprofit relations, social welfare policy, and the condition of American civil society. This article scrutinizes historical assumptions about community organizations that inform debates over the influence of government funding in the nonprofit sector. Drawing on long-standing organizational theory and a historical analysis of the Community Chest movement, this article highlights the tension between collaboration and independence inherent in the nonprofit organ

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16

Fisman, Raymond, and R. Glenn Hubbard. "Precautionary savings and the governance of nonprofit organizations." Journal of Public Economics 89, no. 11-12 (2005): 2231–43. http://dx.doi.org/10.1016/j.jpubeco.2004.10.005.

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Tate, Stefanie L. "Auditor Change and Auditor Choice in Nonprofit Organizations." AUDITING: A Journal of Practice & Theory 26, no. 1 (2007): 47–70. http://dx.doi.org/10.2308/aud.2007.26.1.47.

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As a result of the recent frauds and the U.S. Congress's passing of the Sarbanes-Oxley Act of 2002, more focus has been placed on the role of independent auditors in monitoring corporations. While the new rules are not directed toward nonprofit organizations, these organizations face many of the same monitoring concerns as their for-profit counterparts. Given their large reliance on public support through donations, it is imperative they maintain adequate levels of monitoring. This study looks at nonprofit organizations' auditor choice decisions—the factors associated with their decision to ch

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Garven, Sarah A., Amanda W. Beck, and Linda M. Parsons. "Are Audit-Related Factors Associated with Financial Reporting Quality in Nonprofit Organizations?" AUDITING: A Journal of Practice & Theory 37, no. 1 (2017): 49–68. http://dx.doi.org/10.2308/ajpt-51819.

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SUMMARY We examine the effects of several audit-related factors on nonprofit financial reporting quality (FRQ). Using four different measures of FRQ, we demonstrate that the findings of nonprofit accounting research might be sensitive to the choice of FRQ proxy. Nonetheless, we consistently find that specialist auditors and unexplained audit fees have a significant positive effect on FRQ in nonprofit organizations. Interestingly, we observe changes to FRQ in the period after the Sarbanes-Oxley Act of 2002, despite the fact that the legislation does not apply to nonprofit audits. In fact, the r

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Rhoades-Catanach, Shelley. "Discussion of Joint Ventures between Nonprofit and For-Profit Organizations." Journal of the American Taxation Association 22, s-1 (2000): 89–91. http://dx.doi.org/10.2308/jata.2000.22.s-1.89.

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Behn, Bruce K., Delwyn D. DeVries, and Jing Lin. "The determinants of transparency in nonprofit organizations: An exploratory study." Advances in Accounting 26, no. 1 (2010): 6–12. http://dx.doi.org/10.1016/j.adiac.2009.12.001.

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Harris, Erica, Christine M. Petrovits, and Michelle H. Yetman. "The Effect of Nonprofit Governance on Donations: Evidence from the Revised Form 990." Accounting Review 90, no. 2 (2014): 579–610. http://dx.doi.org/10.2308/accr-50874.

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ABSTRACT We examine whether donors reward nonprofit organizations that report better governance. From a sample of 10,846 organizations from 2008 to 2010, we first identify seven nonprofit governance dimensions using factor analysis. We then test whether the quality of governance influences donor decisions by including the seven governance factors in the standard donor's demand model. We find consistent evidence that donations and government grants are positively associated with six of the seven factors that capture good governance, including formal written policies (e.g., conflict of interest)

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22

Degli Antoni, Giacomo, and Marco Faillo. "The number but not the variety of nonprofit organizations affects donations: evidence from an experiment." International Review of Economics 68, no. 3 (2021): 281–99. http://dx.doi.org/10.1007/s12232-021-00373-1.

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AbstractWe provide experimental evidence on the total and the per-capita amount of collected donations at the increase of the number and variety of organizations available for donations. We vary the number of organizations, their type (nonprofit associations and community foundations) and their charitable purposes (to help people with economic difficulties or disabilities). We show that the number, but not the variety, of nonprofit organizations positively affects the total collected donations. Moreover, we find that, when the number of organizations increases, the inelasticity of total donati

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23

Petrovits, Christine, Catherine Shakespeare, and Aimee Shih. "The Causes and Consequences of Internal Control Problems in Nonprofit Organizations." Accounting Review 86, no. 1 (2011): 325–57. http://dx.doi.org/10.2308/accr.00000012.

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ABSTRACT: This study examines the causes and consequences of internal control deficiencies in the nonprofit sector using a sample of 27,495 public charities from 1999 to 2007. We first document that the likelihood of reporting an internal control problem increases for nonprofit organizations that are in poor financial health, growing, more complex, and/or smaller. We then present evidence that the disclosure of weak internal controls over financial reporting is negatively associated with subsequent donor support received after controlling for the current level of donor support and other factor

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Lemos, Maria Carmen, Diane Austin, Robert Merideth, and Robert G. Varady. "Public – Private Partnerships as Catalysts for Community-Based Water Infrastructure Development: The Border WaterWorks Program in Texas and New Mexico Colonias." Environment and Planning C: Government and Policy 20, no. 2 (2002): 281–95. http://dx.doi.org/10.1068/c12w.

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Increased awareness of shortcomings in both provision and maintenance of public services is triggering new approaches to policymaking and service delivery. Conventional debates over public versus private service provision obscure the multiple configurations possible. We consider the effectiveness and desirability of an alternative approach to public-service provision of water and wastewater services, specifically the Border Waterworks program, which has helped deliver water-related services to economically disadvantaged communities ( colonias) along the US – Mexico border. We explore some issu

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25

Meyer, Seth. "Understanding Conflict in Multisite Nonprofit Organizations." Journal of Public and Nonprofit Affairs 7, no. 1 (2021): 108–28. http://dx.doi.org/10.20899/jpna.7.1.108-128.

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Due to distance, Multisite Nonprofit Organizations (MNOs) experience conflicts that differentiate them from organizations with only a single site. Through a qualitative analysis of interviews with 25 professionals and volunteers in a national disease-specific nonprofit, in this study I explore the conflicts that arise between headquarters and affiliate offices in MNOs. The findings reveal that some conflicts are likely unique to this particular type of nonprofit. However, other conflicts are likely representative of those experienced in MNOs more broadly. I, therefore, propose strategies for m

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Giroux, Gary, and Victor Willson. "Executive compensation in nonprofit organizations: evaluating texas independent school districts using structural equation modeling." Journal of Public Budgeting, Accounting & Financial Management 18, no. 4 (2006): 395–419. http://dx.doi.org/10.1108/jpbafm-18-04-2006-b001.

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Schlegelmilch, Jeffrey, Jonathan Sury, Jeremy Brooks, and Thomas Chandler. "A Philanthropic Approach to Supporting Emergent Disaster Response and Recovery." Disaster Medicine and Public Health Preparedness 14, no. 1 (2019): 158–60. http://dx.doi.org/10.1017/dmp.2019.97.

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ABSTRACTIn August 2017, Hurricane Harvey struck the US Gulf Coast and caused more than US $125 billion in damages in Texas. The loss of lives and the economic damages resulted in an outpouring of support for the recovery efforts in the form of federal assistance and private donations. The latter has supported more creative approaches to recovery. Organizations that normally would not receive funding were able to obtain resources to use in novel manners. Using the framework of Dynes typology to identify groups and their respective structures and tasks, this report from the field analyzes Hurric

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Laratta, Rosario. "Ethical climate in nonprofit organizations: a comparative study." International Journal of Sociology and Social Policy 29, no. 7/8 (2009): 358–71. http://dx.doi.org/10.1108/01443330910975678.

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29

Wilsker, Amanda L., and Dennis R. Young. "How Does Program Composition Affect the Revenues of Nonprofit Organizations?: Investigating a Benefits Theory of Nonprofit Finance." Public Finance Review 38, no. 2 (2010): 193–216. http://dx.doi.org/10.1177/1091142110369238.

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Mendoza-Abarca, Karla I., and David Gras. "The Performance Effects of Pursuing a Diversification Strategy by Newly Founded Nonprofit Organizations." Journal of Management 45, no. 3 (2017): 984–1008. http://dx.doi.org/10.1177/0149206316685854.

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Product diversification is commonly seen as an expansion strategy firms adopt late within their life cycles. In this article, we elucidate the practice of employing a product diversification strategy from inception. We explore the performance effects of product diversification on newly created nonprofit organizations. Our findings suggest that being diversified from the start-up phase is, while detrimental to organizational efficiency, beneficial for organizational survival. We also find that the revenue strategy employed by the organization moderates the relationship between product diversifi

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Keating, Elizabeth K., Linda M. Parsons, and Andrea Alston Roberts. "Misreporting Fundraising: How Do Nonprofit Organizations Account for Telemarketing Campaigns?" Accounting Review 83, no. 2 (2008): 417–46. http://dx.doi.org/10.2308/accr.2008.83.2.417.

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The purpose of this study is to examine the frequency, determinants, and implications of misreported fundraising activities. We compare state telemarketing campaign reports with the associated information from nonprofits' annual Form 990 filings to directly test nonprofits' revenue and expense recognition policies. Using a conservative approach that understates the extent to which nonprofit organizations violate the reporting rules, our study indicates that 74 percent of the regulatory filings from nonprofit organizations fail to properly report telemarketing expenses. Smaller nonprofits, less

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Alfirevic, Niksa, Jurica Pavicic, and Liljana Najev-Cacija. "Performance of non-profit organizations: Empirical contrasts between privately and publicly funded Croatian humanitarian organizations." Ekonomski anali 59, no. 200 (2014): 115–29. http://dx.doi.org/10.2298/eka1400115a.

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In this paper we contrast different aspects of non-profit organizations? performance from the perspective of their funding sources. Based on previous empirical results indicating that sources of funding influence fundraising performance, we extend the existing research to the analysis of overall non-profit organizational performance. We use the social constructivist approach to non-profit performance to discuss contrasts between privately and publicly funded humanitarian organizations in Croatia. Some differences in growth- and development-oriented measures of nonprofit performance for these g

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Ramonienė, Lineta, and Olena Gorbatenko. "Managing Occupational Stress in Human Service Nonprofit Organizations in Mykolaiv, Ukraine." Organizations and Markets in Emerging Economies 4, no. 2 (2013): 64–96. http://dx.doi.org/10.15388/omee.2013.4.2.14250.

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The present research responds to the lack of research on occupational stress in human service nonprofit organizations in Ukraine. The study identified the main stressors in human service nonprofits in Mykolaiv, Ukraine. Then the relationship between occupational stress and the fourteen specific stressors was tested in 11 human service nonprofit organizations in Mykolaiv. The empirical study revealed a positive relationship between occupational stress and eleven stressors. The strongest relationships were observed between job demands that fall short of employees’ skills, and job demands that ex

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Lukinova, Elena. "Application of IFRS by non-profit organizations." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 7 (July 1, 2020): 34–44. http://dx.doi.org/10.33920/med-17-2007-04.

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Federal accounting standards (hereinafter — FAS) are included in the Federal law “on accounting” as part of the basic documents in the field of accounting regulation. They are mandatory and must be developed on the basis of international standards (IFRS). The FAS is approved by the Ministry of Finance of the Russian Federation, which is the authorized Federal body responsible for developing state policy and legal regulation in the field of accounting and financial reporting in the Russian Federation in accordance with the program for developing Federal standards. At the same time, there are di

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Reheul, Anne-Mie, Tom Van Caneghem, Machteld Van den Bogaerd, and Sandra Verbruggen. "Auditor gender, experience and reporting in nonprofit organizations." Managerial Auditing Journal 32, no. 6 (2017): 550–77. http://dx.doi.org/10.1108/maj-01-2016-1296.

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Purpose The purpose of this study is to investigate the association between individual auditor characteristics (gender, experience and sector expertise) and audit opinions in Belgian non-profit organizations (NPOs). The purpose is to identify auditor characteristics that imply a better assurance of financial statement (FS) quality. FS quality is essential to enhance financial accountability toward the resource providers of NPOs and the public at large. Design/methodology/approach Multinomial regressions are conducted on a data set of Belgian NPOs. Propensity score matching is used to control f

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Yetman, Michelle H., and Robert J. Yetman. "How Does the Incentive Effect of the Charitable Deduction Vary across Charities?" Accounting Review 88, no. 3 (2012): 1069–94. http://dx.doi.org/10.2308/accr-50370.

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ABSTRACT: We examine how taxes affect donations given to nonprofit organizations and how this varies across nonprofit types. Most prior studies constrained tax price elasticities to be constant across nonprofits, primarily because the data do not provide donations by nonprofit type. Using nonprofit-level data and average marginal tax rates that vary across years and states, we estimate tax price elasticities by nonprofit type. We find an aggregate public charity elasticity of approximately −1.0 and a private foundation elasticity of approximately −2.0. These results suggest that the cost of th

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Addams, H. Lon, Denise Woodbury, Tony Allred, and Joel Addams. "Developing Student Communication Skills While Assisting Nonprofit Organizations." Business Communication Quarterly 73, no. 3 (2010): 282–90. http://dx.doi.org/10.1177/1080569910376534.

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Smith, Pamela C., and Aaron D. Crabtree. "The Evolution of Charity Care within the Healthcare Industry." ATA Journal of Legal Tax Research 4, no. 1 (2006): 101–16. http://dx.doi.org/10.2308/jltr.2006.4.1.101.

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Tax-exempt classification of nonprofit hospitals has been increasingly subject to federal and state examination. Considering the benefits tax-exempt entities receive, it should not be surprising that these organizations face heavy regulatory scrutiny. The problem for tax-exempt hospitals is the lack of a clear and concise definition of charity care in order to maintain exempt status. State and local regulations aside, the IRS has not presented a consistent position regarding standards for nonprofit hospitals. This paper examines the evolution of hospital tax-exempt status and its relationship

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Cooley, Asya. "Comparative analysis of online accountability practices in three sectors: private, public and nonprofit." Accounting, Auditing & Accountability Journal 33, no. 6 (2020): 1423–45. http://dx.doi.org/10.1108/aaaj-03-2019-3919.

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PurposeThis research paper comparatively reviews online accountability practices in public, private and nonprofit organizations, using the hospital industry as a case of analysis.Design/methodology/approachThe authors conducted a quantitative content analysis of 240 US hospital websites, sampled from the 2016 American Hospital Association (AHA) database. Online Accountability Practices (OAP) instrument was utilized, and it included five dimensions as follows: accessibility, engagement, performance, governance and mission.FindingsThere were statistically significant differences in online accoun

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Simon, William H. "Economic Democracy and Enterprise Form in Finance." Politics & Society 47, no. 4 (2019): 557–71. http://dx.doi.org/10.1177/0032329219880372.

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This article considers the relative advantages of alternative enterprise forms in finance from the point of view of public accountability. The business corporation is compared to the state agency or authority, the cooperative, the state corporation, and the charitable nonprofit. These forms can be distinguished according to whether they aspire to enhance general electoral democracy or stakeholder democracy and whether their democratic controls operate directly or indirectly. The article suggests that the indirect democratic forms may be more promising than the direct ones. It also argues that

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Tinkelman, Daniel. "Differences in Sensitivity of Financial Statement Users to Joint Cost Allocations: The Case of Nonprofit Organizations." Journal of Accounting, Auditing & Finance 13, no. 4 (1998): 377–93. http://dx.doi.org/10.1177/0148558x9801300401.

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Carroll, Deborah A. "Editor’s Introduction: Highlighting Strategies of the Nonprofit Sector." Journal of Public and Nonprofit Affairs 7, no. 2 (2021): 169–72. http://dx.doi.org/10.20899/jpna.7.2.169-172.

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In this new issue of Journal of Public and Nonprofit Affairs, we offer a collection of Research Articles focused on the nature and implications of nonprofit higher education programs, the communication strategies and evidence-based information used by different types of organizations in the nonprofit sector, and the volunteering behaviors of nonprofit association members. Our Social Equity Section article highlights the important issue of re-entry and reintegration programs for ex-offenders to reduce recidivism and provide greater access to opportunity. Finally, we offer two Book Reviews relat

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Hofmann, Mary Ann. "Tax-Motivated Expense Shifting by Tax-Exempt Associations." Journal of the American Taxation Association 29, no. 1 (2007): 43–60. http://dx.doi.org/10.2308/jata.2007.29.1.43.

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Tax-exempt organizations are subject to the Unrelated Business Income Tax (UBIT) on the profits of business activities unrelated to their exempt mission. This study extends recent research on the expense allocations of charitable nonprofit organizations by examining a group of noncharitable nonprofits—primarily trade, labor, and agricultural associations—that differ from charitable nonprofits on a number of dimensions. The paper tests for tax-motivated expense shifting by associations. Data is obtained from the IRS Statistics of Income Division, and is supplemented by data requested from assoc

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Beaty, LeAnn. "Ethics in the Hollow State: Distinguishing between Nonprofit and For-Profit Agents of Prisoner Reentry." Journal of Public and Nonprofit Affairs 7, no. 1 (2021): 68–88. http://dx.doi.org/10.20899/jpna.7.1.68-88.

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New public management, a reform movement that shifted the provision of public goods and services towards private institutions, is firmly entrenched in the United States. The Hollow State, a metaphor often used synonymously with contracting out, reflects the growing trend of using non-governmental networks–often nonprofits but also for-profit organizations–to deliver social services to vulnerable groups. This article, which draws from the author’s dissertation, examines differences in nonprofit and for-profit prisoner reentry agencies. The findings suggest that nonprofit/for-profit differences

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Philip, Jestine, and Manjula S. Salimath. "A value proposition for cyberspace management in organizations." Business Information Review 35, no. 3 (2018): 122–27. http://dx.doi.org/10.1177/0266382118791253.

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The rapidly increasing significance of cyberspace and the corresponding use of new cyberspace technologies are seen in private, public, and nonprofit organizations across the globe. However, along with the abundant organizational advantages of operating in cyberspace, it also creates vulnerabilities such as the possibility of cyberattacks which can erode value. In light of these current realities, we propose a value creation agenda for organizations that operate in cyberspace. We suggest that when organizations effectively manage the risks associated with cyberattacks and continue to attain be

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Kuroda, Kaori. "New roles of nonprofit organizations and partnership with government and/or business." Global Economic Review 29, no. 4 (2000): 73–88. http://dx.doi.org/10.1080/12265080008449806.

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Toepler, Stefan, and Christian Fröhlich. "Advocacy in authoritarian contexts: the case of disability NGOs in Russia." International Journal of Sociology and Social Policy 40, no. 11/12 (2020): 1473–89. http://dx.doi.org/10.1108/ijssp-03-2020-0077.

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PurposeThe growing trend towards closing the political space for civil society in authoritarian regimes has primarily targeted NGOs focused on rights-based advocacy. Drawing on a study of disability NGOs in Russia, this paper seeks to contribute to a better understanding of the advocacy options that nonprofit organizations have even in repressive political contexts. The authors first review the extant literature to identify common actors, types and tactics and then trace what types of advocacy Russian NGOs are engaged in and what tactics they are able to utilize.Design/methodology/approachThe

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Horne, Christopher S., John K. Brock, J. Kenzie Freeman, and Holly S. Odell. "Conceptualizing and Measuring the Promotion of Nonprofit Organizations’ Evidence Use by U.S. Social Service Funding Programs." Journal of Public and Nonprofit Affairs 7, no. 2 (2021): 240–63. http://dx.doi.org/10.20899/jpna.7.2.240-263.

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Previous research on U.S. federal promotion of evidence-based programming has focused on evidence-based program registries and concludes their usefulness is undermined by prioritizing internal validity over external validity. This research explores how federal funding programs are actually promoting funded nonprofit organizations’ evidence use instead of what we might infer from registries alone. An inductively developed conceptual framework is applied to describe all 53 fiscal year (FY) 2019 social service funding programs that include nonprofit organizations among the eligible applicants, fi

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ASANO, Satoshi, Satoshi HOSHINO, and Yasuaki KUKI. "Study on the Nonprofit Organizations' Finance and Human Resources Matters from the Point of View of Sustainability." JOURNAL OF RURAL PLANNING ASSOCIATION 28, Special_Issue (2010): 225–30. http://dx.doi.org/10.2750/arp.28.225.

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Baber, William R., Patricia L. Daniel, and Andrea A. Roberts. "Compensation to Managers of Charitable Organizations: An Empirical Study of the Role of Accounting Measures of Program Activities." Accounting Review 77, no. 3 (2002): 679–93. http://dx.doi.org/10.2308/accr.2002.77.3.679.

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We investigate how unique features of charities affect the manner in which they compensate their executives. We find that changes in compensation are significantly positively associated with changes in spending on programs that advance organization objectives, whether changes in program spending are attributable to changes in revenue raised or to changes in the relative costs of administering the charity. The results suggest that accounting performance measures can play a role in nonprofit organizations whose objectives are typically subjective and nonfinancial, and thus, whose progress toward

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