Allen, Arthur; Corradino, Laurie; McAllister, Brian - In: Journal of Public Budgeting, Accounting & Financial … 36 (2024) 2, pp. 146-176
Purpose The authors examine whether limitations in Form 990 result in zero or understated fundraising and administrative expenses for organizations supported by related organizations. Form 990 does not consolidate financial information of legally separate related organizations, resulting in...
