Financial disclosure requirements are common accountability measures placed on publicly funded organizations. However, the impact of financial disclosure requirements on organizational structure or on financial contributors’ behavior is not well understood in the context of non-profit...

We examine whether the patterns of entry and exit established in prior work continue to persist, despite recessions in 2001 and 2008, the introduction of the new Form 990 in 2008, and claims of increased IRS enforcement. We find that charity net entry rates remain positive and consistent over...

In the United States, most charitable donations go to religiously affiliated organizations, yet the impact of a charity’s affiliation on donor behavior is currently unclear. To better understand this impact, I use a laboratory experiment to explore how a charity’s religious affiliation...