On 14 September 2006, the European Court of Justice (ECJ) gave its decision in Case C-386/04: Centro di Musicologia Walter Stauffer versus Finanzamt München für Körperschaften. This decision will have an important impact on the way European governments deal with charities in other EU member...

Apart from scaling up foreign aid by NGOs, informed choices of private donors could also encourage an efficient and targeted use of NGO funds in international development cooperation. We assess the determinants of private donations across a large sample of US based NGOs with foreign aid...

This article presents a benchmarking model for measuring the efficiency of organizations that provide humanitarian aid. The model was developed and implemented in the framework of a large international aid program. The model is based on measuring the labor productivity of each organization that...

This article presents a model for budgetary allocation that was used by an international NGO for its aid program. The features of the model are explained and demonstrated. The model enables NGOs to allocate budgets based on impartial, objective and transparent criteria. It also presents...

Fund-raising expenditures represent an important strategic decision for nonprofit managers inthe face of scarce donor resources. Privately, nonprofit managers weigh the trade-off between reaching new donors and increasing the implicit price of output to its constituents. Socially, competition...

Charitable giving is one of the essential tasks of a properly functioning civil society. This task is greatly complicated by the lack of organizational transparency and by the information asymmetries that often exist between organizations and donors in the market for charitable donations. The...

This paper systematically reviews the empirical literature on development non‐governmental organizations (NGOs), drawing both on quantitative and qualitative analyses, and constructs a set of basic facts about these organizations. These facts concern the size of the development NGO sector and...

The donor advised fund (DAF) is changing longstanding giving norms in United States philanthropy. DAF contributions now account for around 8.4% of giving by individuals in the U.S. Over half of those contributions go to national DAF sponsors that have relationships with large commercial...

In this paper we report on content analysis of the websites and social media feeds of 50 Australian aid NGOs. Overall, on average, NGOs devote more of their internet media space to seeking donations than they do to raising public awareness, or encouraging the public to take action on issues....

Interventions in remote, rural settings face high transaction costs. We develop a model of household decision-making to evaluate how non-governmental organizations (NGOs) address these implementation-related challenges and influence intervention effectiveness. To test our model's predictions, we...