When tax incentives are designed in ways that create opportunities for nonprofits to participate in investments, a wide variety of mission-driven investments can be supported. This Essay has analyzes nonprofit participation in the New Markets Tax Credit program in order to gain insights to the...

Charitable giving incentives are failing to achieve their purposes. Currently $1.26 trillion has accumulated in donor advised funds (DAFs) and private foundations, a massive accumulation of wealth under the effective control of the wealthiest in society. Gifts to these charitable intermediaries...

Nonprofit organizations facing financial difficulties are considered to enhance financial performance measurement systems and improve financial performance by using detailed performance information. Case studies point out that the backgrounds of top managers, such as their academic achievements...

Although effective appeals for donors are essential for blood donation services, few studies have investigated which appeals work best, particularly for repeat donors. We address this research gap by proposing and testing a strategy that incorporates information on the use of the past donation...

The research explored NO leaders' perspectives on fraud detection and prevention in the State of Ohio, a q-methodology study. Fraud has such a massive effect on NPOs who experience occupational fraud due to lack of internal controls, and NPOs lack reporting the crime to law enforcement. Previous...

Climate change has been a topic of discussion within California for many years, and its impacts are often considered in the public and private sectors, as well as the academic literature. While many nonprofit organizations are leading efforts to reverse or mitigate the effects of climate change,...

It is exceedingly rare for one person to change the world almost single-handedly, but Justice Ruth Bader Ginsburg was one of those people. Even before her distinguished judicial career, RBG was a trailblazing advocate for women’s rights during the 1970s. She persuaded the Supreme Court that...

During the first years after corporate social responsibility (“CSR”) began to emerge as an issue for businesses in the 1980s, it was largely a self-regulated activity, with companies making their own decisions about how to manage and report on their environmental and social performance....