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Keywords: charities
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Journal Articles
Journal of Governmental & Nonprofit Accounting (2024) 13 (1): 28–55.
Published: 01 December 2024
...Wei Hsu; Brian P. McAllister ABSTRACT We examine whether voluntary IRS Form 990 filers attract higher donations, government grants, and total contributions. We define voluntary 990 filers as charities eligible to file a Form 990EZ but instead choose to file a more exhaustive 990. The 990 provides...