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Keywords: donations
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Journal Articles
Journal of Governmental & Nonprofit Accounting 1–28.
Published: 16 May 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...
Journal Articles
Journal of Governmental & Nonprofit Accounting (2020) 9 (1): 1–44.
Published: 05 August 2020
.... In fact, when controlling for governance in the standard donations model, the collective evidence indicates that an index computed using the simple sum of five binary indicators (audit committee, majority independent board, no outsourcing, CEO salary review, and information available on the organization's...
Journal Articles
Journal of Governmental & Nonprofit Accounting (2019) 8 (1): 1–20.
Published: 01 December 2019
... 2018 ). Parsons and Trussel (2009) find that financial stability (the converse of financial vulnerability) is positively associated with total donations. However, their study does not examine the relationship between financial vulnerability and donations by donor type. All donors are likely to care...