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Keep Charitable Oversight In The Irs, Philip Hackney

Articles

Critics are increasingly calling for Congress to remove charity regulation from the IRS. The critics are wrong. Congress should maintain charity regulation in the IRS. What is at stake is balancing power between the state, charity as civil society, and the economic order. In a well-balanced democracy, civil society maintains its independence from the state and the economic order. Removing charitable jurisdiction from the IRS would blind the IRS to dollars placed in the charitable sector increasing tax and political shelters and wealthy dominance of charities as civil society. A new agency without understanding of, or jurisdiction over, tax cannot …

Brief Of Amici Curiae Scholars Of The Law Of Non-Profit Organizations In Support Of Respondent: Americans For Prosperity Foundation V. Matthew Rodriguez, Nos. 19-251 & 19-255, Ellen P. Aprill, Roger Colinvaux, Sean Delany, James Fishman, Brian D. Galle, Philip Hackney, Jill R. Horwitz, Cindy Lott, Ray D. Madoff, Jill S. Manny, Nancy A. Mclaughlin, Richard Schmalbeck

Amici Briefs

The twelve individuals filing this amicus brief are professors and scholars of the law of nonprofit organizations. No party in this case represents all three of charity’s key stakeholders: charities, states, and taxpayers who underwrite the charities’ funding. Amici are participating in this litigation in order to aid the Court in understanding how these three interests depend on one another. They also attempt to provide a clearer understanding of state supervision of charities and how that supervision related to federal tax law.

What Determines The Success And Failure Of Environmental Crowdfunding?, Takahiro Kubo, Diogo Veríssimo, Shinya Uryu, Taro Mieno, Douglas Macmillan

Department of Agricultural Economics: Faculty Publications

Online crowdfunding can help address the perennial financial shortfalls in environmental conservation and management. Although many online crowdfunding campaigns fail to collect any funds due to not achieving their targets, little is known about what drives success. To address this knowledge gap, we applied a mixed-methods approach to data from 473 successful and failed campaigns hosted on the online crowdfunding platform Readyfor. We found that fundraising performance varied by topic, with campaigns on pet animal management outperforming those focussed on landscape management and sustainable use. We also found that marketing strategies associated with online findability and increased reach through social …

What Motivates People To Give, Cortni Megan Huffman

2020 Symposium Posters

Giving in the form of donations is crucial to a university’s success. A lot of research has been done on alumni giving, it’s the importance, and why alumni give, but little research has been conducted on how to get current students involved and what’s important to them. In this presentation, I will be discussing the theoretical approaches used to understand alumni giving and how we can translate the relationship marketing theory to get current students to donate to their future alumna matter. I conducted a pilot study wherein I asked current students if they would donate to Eastern Washington University …

Watch Me Give: Narcissism As A Moderator To Donating To A Nonprofit, Austin Prewett, Charles Elliott, Paul A. Story

The Kennesaw Journal of Undergraduate Research

With increased online connectivity in the current generation, more non-for-profit organizations are focusing their efforts on producing online marketing appeals. It has, therefore, become necessary to identify the effect some appeals have on different people. The present study seeks to determine whether an organization offering increased recognition will result in a greater willingness to give by people with narcissistic personalities. Additionally, it will determine if “willingness” to give or “amount” given are different between genders or employment status, as prior research suggests. Results indicated that whether the organization offered increased recognition or not, narcissism did not affect willingness to give …

The Short Dark Triad And Giving To Nonprofits, Austin N. Prewett, Charles Elliott, Paul A. Story

The Kennesaw Journal of Undergraduate Research

The present study examines whether “demonstrable utility,” the belief that giving provides immediate or future tangible benefits (Sargeant, Ford, & West, 2006) significantly correlates to the adverse personality traits Machiavellianism and narcissism as they are defined in the Short Dark Triad (Paulhus & Williams, 2002). Two-hundred and twelve participants were gathered from Kennesaw State University to participate in a 20-minute online survey. While other factors were tested, attention was placed on demonstrable utility. Simple linear regression models were used to determine the relationship between demonstrable utility, Machiavellianism, and narcissism. A post-hoc Sobel’s mediation test was used to establish the different …

Rock The Runway Event Proposal, Jamie R. Foxen, Hayley Silva

Communication Studies

EVENT OVERVIEW

We will host a fundraiser to raise money for the non-profit Do It for the Love, by putting on a concert and fashion show. The concert and fashion show not only represent our passions, but will be an effective way to raise as much money as possible while making it an enjoyable experience for our guests. We will have 15-20 silent auction items for guests to bid on. Additionally, we hope to generate funds from the sale of Sextant wine by the glass at the event. This event will be a perfect and unique way to bring together …

Empowering Employees To Prevent Fraud In Nonprofit Organizations, John M. Bradley

All Faculty Scholarship

This Article examines the significant problem of fraud within nonprofit organizations and demonstrates that current anti-fraud measures do not adequately reflect the important role employees play in perpetuating or stopping fraudulent activity. Psychological and organizational behavior studies have established the importance of (1) participation and (2) peers in shaping the behavior of individuals within the organizational context. This Article builds on that research and establishes that to successfully combat fraud, organizations must integrate employees into the design, implementation, and enforcement of anti-fraud strategy and procedures. Engaged, empowered employees will be less likely to commit fraud and more likely to dissuade …

Extending The Use Of Market Orientation: Transforming A Charity Into A Business, Paul A. Chad

Faculty of Commerce - Papers (Archive)

Charities play a crucial role within society but are facing growing competition. Adopting a market orientation assists for-profit organisations to improve performance and can potentially also assist charities. This paper examines the under-researched topic of how market orientation can be appropriately introduced into a charity, and the resultant effect upon performance. A charity that introduced market orientation is examined using a discourse transformation framework. Thematic analysis of in-depth interviews of employees identifies how management changed the organisation through use of a three-phase process of new managerialism, professionalism and embedding. Few if any papers have previously examined how management of a …

The Perception Of Athletes In Local And Neutral Media Markets, Gregory Stine

Graduate Theses and Dissertations

This study examined the perception of professional athletes in local and neutral media markets. The purpose of the study was to determine how people in Philadelphia and people in Arkansas feel toward the Philadelphia Eagles' Nnamdi Asomugha. It was expected that the study's participants in Philadelphia would feel more positively toward Asomugha and would be more aware of his off-the-field contributions. Additionally, it was expected that there would be a positive relationship between team identification level and both positive feelings toward Asomugha and awareness of his efforts away from the field. Finally, it was anticipated that participants near Philadelphia would …

The Evolution Of Unemployment Relief In Great Britain, George R. Boyer

George R. Boyer

[Excerpt] Relatively little has been written about unemployment relief during the period between the passage of the Poor Law Amendment Act in 1834 and the adoption of national unemployment insurance in 1911. This study is an attempt to help fill the gap in the literature. It examines the changing roles played by poor relief, private charity, trade unions, and public employment in the lives of the urban unemployed during cyclical downturns from 1834 to 1911. The story that emerges offers no support for a "Whig theory of welfare." Public assistance for the unemployed was more generous, and more certain, from …

Charity, Philanthropy, Public Service Or Enterprise: What Are The Big Questions Of Nonprofit Management Today?, Roger A. Lohmann

Faculty & Staff Scholarship

This essay takes a birds-eye view of the topic of nonprofit management, looking at what I see as the big issues of nonprofit management.