Governance of Nonprofit Organizations
In: Petrovits, C and M. Yetman. 2023. Governance of Nonprofit Organizations. in Research Handbook on Nonprofit Accounting, edited by D. Tinkelman and L. M. Parsons. Edward Elgar Publishing.
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In: Petrovits, C and M. Yetman. 2023. Governance of Nonprofit Organizations. in Research Handbook on Nonprofit Accounting, edited by D. Tinkelman and L. M. Parsons. Edward Elgar Publishing.
SSRN
In: Harris, E. E., Petrovits, C. M., & Yetman, M. H. (2023). Spreading the News: Donor Response to Disclosures About Nonprofit Fraud. Nonprofit and Voluntary Sector Quarterly, 0(0). https://doi.org/10.1177/08997640231179752
SSRN
In: Journal of accounting and public policy, Band 28, Heft 6, S. 495-509
ISSN: 0278-4254
In: Nonprofit and voluntary sector quarterly, Band 38, Heft 1
ISSN: 0899-7640
In: Nonprofit and voluntary sector quarterly: journal of the Association for Research on Nonprofit Organizations and Voluntary Action, Band 38, Heft 1, S. 95-116
ISSN: 1552-7395
The topic of nonprofit commercialization has received increased attention from various groups including donors, regulators, and researchers. Perhaps the most commercial of all activities undertaken by nonprofits are those considered to be so far removed from an organization's exempt mission that the Internal Revenue Services (IRS) considers them to be taxable. Examination of these taxable activities can provide unique and valuable insights into the effects of purely commercial activities on nonprofit behavior. Nonprofits report their taxable activities on the confidential IRS 990-T. Although some information on taxable activities is reported on the publicly available IRS 990, unavailability of the IRS 990-T has prevented prior examination of its accuracy and reliability. Using a unique data set of otherwise confidential IRS 990-Ts, the authors calibrate the reliability of taxable activities as reported on the IRS 990, providing a roadmap for researchers to follow when examining nonprofits' taxable activities using publicly available data.
In: Nonprofit and voluntary sector quarterly: journal of the Association for Research on Nonprofit Organizations and Voluntary Action, Band 53, Heft 3, S. 638-665
ISSN: 1552-7395
Even the most conscientious nonprofit organizations can fall victim to fraud. We examine how a nonprofit organization's Form 990 disclosures and media coverage about an asset diversion influence subsequent donor support. Consistent with a loss in trust, we observe a decrease in donations following a diversion. This decrease is amplified when the diversion is reported in the news. We also find that donations decline more when organizations do not provide transparent disclosures and when losses are higher but only if the diversion receives media coverage. Finally, our results indicate that donors punish organizations less when they report higher recoveries and governance improvements. This study describes mechanisms though which news coverage enhances donor oversight. The media can: (a) directly inform some donors, (b) prompt some donors to obtain further information, and (c) motivate organizations to provide higher-quality disclosure.
In: Journal of Governmental & Nonprofit Accounting, forthcoming
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