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1-2 of 2
Keywords: government grants
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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 (2016) 5 (1): 25–52.
Published: 01 November 2016
...) that reliance on external resources in the form of government grants is associated with higher monitoring costs, and that this effect is increased for large nonprofit organizations. In contrast, reliance on direct contributions, which are more likely to comprise smaller amounts from a more diverse group...