For many small business ventures that qualify for federal income tax treatment under Section 501(a) of the U.S. Internal Revenue Code of 1986, as amended, the time and expense of organizing, qualifying, managing, and maintaining a tax-exempt nonprofit corporation under state law may be daunting...

Donors and other stakeholders in nonprofit organizations often judge them by two measures. One is the percent of their spending that goes to programs, rather than towards the “overhead” fundraising or management and general functions. The second is their fundraising efficiency, defined as...

Volunteer activity is one of the forms of charity and one of the foundations of civil society. According to some estimates, more than 100 million people participate in volunteering worldwide each year, and in many countries, it provides 4-8% of GDP. The phenomenon of Ukrainian volunteerism is...

This book provides a comprehensive overview of non-governmental organizations (NGOs), including their development, structure, marketing, and challenges. It is divided into two sections: “Management Aspects of NGOs in the Area of Development, Marketing and Sourcing”, and “Case Studies of...

We conducted two fundraising experiments to study the effects (1) of compassion towards the beneficiary, and (2) of giving participants an opportunity to attribute small donations to luck. We find that exposing the participants to a plea to help the beneficiary increases the average donation....

We examine nonprofit organizations’ involvement in the Paycheck Protection Program (PPP). The PPP provided participants with forgivable loans to pay employee salaries, increasing participants’ financial flexibility during the pandemic. We examine the associations between nonprofits’...

We examine whether the patterns of entry and exit established in prior work continue to persist, despite recessions in 2001 and 2008, the introduction of the new Form 990 in 2008, and claims of increased IRS enforcement. We find that charity net entry rates remain positive and consistent over...

As support has grown to reduce the footprint of criminal law by defunding the police, volunteer prosecution—a practice that has garnered little attention—continues to expand criminal law’s footprint. Volunteer prosecutors come in many different forms, but their core similarity is that they...