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Financing non-profit organizations (NPOs) differs from financing business companies. Based on a literature review this article highlights that many aspects of nonprofit development are defined at the stage of the organizations' foundation. Thus, we apply the path dependence theory as a basis for an analysis of nonprofit finance and the questions, if a static organizational behavior influences nonprofit finance, and which factors influence financial growth in nonprofits. The results highlight that organizations in a lock in status built less organizational capital and have lower revenues. For practical application, nonprofits face the challenge to develop a stable - i.e. projectable - mix of financial resources. This means to build up a holistic financial management that matches donations, government spending, own revenues, and financial revenues under consideration of the NPO's purpose and eliminating the threat of becoming inflexible.

AbstractInternational non‐governmental organizations (INGOs) operate in competitive funding markets and face political pressures, which can incentivize their leaders to compromise their mission‐oriented strategy for more resource security. This article empirically investigates whether INGO leaders perceive peer regulation as an effective governance mechanism that allows them to strengthen their mission‐oriented strategy to withstand these economic and political constraints. In particular, we assess whether peer regulation is perceived to promote organizational learning processes. We test a partial least squares structural equation model (PLS‐SEM) based on a unique data set from an international survey among 201 INGO leaders from 21 countries. Our findings suggest that INGO leaders indeed perceive that peer regulation strengthens their mission orientation, despite the economic competition and political opportunity constraints their organization faces. This effect is partially mediated by organizational learning processes. Our findings are based on a constructivist perspective that emphasizes the learneffect of peer regulation on INGOs' strategic orientation, and allows the derivation of several managerial recommendations to foster INGOs' strategic autonomy.

This article considers the current state of the Swiss foundation sector in relation to both its own historical development and its counterparts in Germany and the United States. Through a descriptive analysis of the database of the Center for Philanthropy Studies (CEPS) of 11,619 foundations and a case study of 2,679 foundations in 7 cantons, we show that despite the similarities to Germany in historical growth and to the United States in asset distribution Swiss foundations are unique in density and fields of activity they pursue. In terms of roles Swiss foundations are close to the U.S. foundations in their emphasis on complementarity, but in terms of approach are close to Germany with a significant number of grant-making foundations. Overall, it is found that despite some socioeconomic transformations in Switzerland the categorization of the foundation sector close to a liberal model has not fundamentally changed.

Mission Investing (MI) is an umbrella term for the practice of non-profit organizations (NPO) to include their mission into their investment policy. Despite the growing popularity of this concept it still greatly lacks a scientific foundation. This article identifies key characteristics of MI by conducting a conceptual discussion. These characteristics include the incorporation of non-monetary goals into the investments process which are closely related to the organization's mission and values as well as the aim of achieving a more effective mission accomplishment through the unification of investment- and grantmaking policy. Further, in the framework of a meta-analysis, this article compares recently published data from across Europe with regard to the current state-of-art of MI. Among the three basic instruments of MI (screening, shareholder advocacy, and proactive mission investing), screening is used the most. ; Unter dem Oberbegriff "Mission Investing" (MI) versteht sich die Praxis bei Nonprofit Organisationen (NPO), das organisationseigene Sachziel in die Anlagestrategie mit einzuschliessen. Trotz stets steigender Popularität fehlt dem Konzept bisher weitgehend eine wissenschaftliche Fundierung. Mittels einer begrifflichen Diskussion identifiziert dieser Beitrag Schlüsselmerkmale des Anlagekonzepts. Diese Merkmale umfassen unter anderem den Einschluss von non-monetären Anlagezielen, welche eng mit dem Organisationszweck verwandt sind, sowie die Zielsetzung der effektiveren Umsetzung des Organisationszwecks durch die Verknüpfung von Anlage- und Förderpolitik. Weiter vergleicht dieser Beitrag im Rahmen einer Metaanalyse neu erschienene Daten zum aktuellen Umsetzungsstand von MI in Europa. Ausgehend von den drei Instrumenten des MI (Screening, Shareholder Advocacy und Proactive Mission Investing) wird dieses derzeit am häufigsten mittels Screening umgesetzt.