A not-for-profit organization's reported ratio of expenditures on program services to total expenditures is a key performance metric for many donors, which may lead the manager of a not-for-profit organization to manipulate this ratio. This paper presents a theoretical model to examine when and...

This is a companion piece to an article that carefully analyzes tuition tax credit scholarship programs now popular around the country. This article offers a model statute for states considering or improving such programs that addresses concerns raised in my previous article. The companion...

Harvest Hope Food Bank (HHFB), based in South Carolina, serves primarily donated food to people in need in 20 counties across the state. It distributed 28 million pounds of food and fed over two million individuals in fiscal year 2014-15. However, this constituted only 40% of the annual meal gap...