This article explores the European Parliament’s July 2018 non-legislative resolution proposing to the European Commission a directive for facilitating social enterprise companies’ cross-border activities. The proposal is first situated within the context of the social economy and how the...

This paper examines how the managerial labor market in nonprofit hospitals has adjusted to the negative income pressures created by HMO penetration. Using a panel of about 1500 nonprofit hospitals over the period 1992 to 1996, we find that top executive turnover increases following an increase...

Business elites influence the allocation of resources to a range of causes related to the social good, such as to corporate community or environmental programs. We extend research on executive influence on corporate attention to alternative causes by showing how CEOs’ engagement in two...

I explore the impact of financial crime on non-profit fundamentals, showing that service revenue and employee compensation, the largest sources of non-profit revenue and expenditures, fall in the years following financial misconduct and its disclosure. However, I observe no declines in...

American nonprofit organizations are generally exempt from federal income tax, with the exception that profits earned from activities that are subject to the Unrelated Business Income Tax (UBIT). The UBIT is intended to prevent nonprofits and taxable for-profit firms, and also to prevent erosion...

In the United States, most charitable donations go to religiously affiliated organizations, yet the impact of a charity’s affiliation on donor behavior is currently unclear. To better understand this impact, I use a laboratory experiment to explore how a charity’s religious affiliation...

The Not-for-Profit sector is a significant part of the economy. Not-for-Profit sector organisations have a duty to their stakeholders to provide evidence that they are using resources well. The authors have a few decades of Not-for-Profit client work and have conducted some original research...

This paper offers an empirical test of ownership mix efficiency in the U.S. hospital services industry. The test compares the benefits of quality assurance with the costs from the attenuation of property rights that result from an increased presence of nonprofit organizations. The empirical...

Nonprofit organizations have been recently mandated to disclose the details of their executives' compensation packages. Contract information is now accessible not only to current and prospective donors, but also to rival nonprofit organizations competing for donations in the fundraising market....