Little research has analyzed the motivations forcreating a nonprofit enterprise; thus, the focus here is on the factors thatmotivate entrepreneurs to create both nonprofit and charitable for-profitenterprises. To understand both the birth and death rate of new nonprofitenterprises, data from the...

The effects of the favorable tax treatment of nonprofit commercial activities are best understood in a framework that explicitly accounts for a number of interactions. these involve differential taxation of nonprofits and for-profits and of nonrprofits' "related" and "unrelated" activities; the...