Business Commons^™

The Evolution Of The Nonprofit Sector In Nepal, Charles Harrington, Davis Jones

SC Upstate Research Symposium

The nonprofit sector in Nepal has grown exponentially over the last decade. Significant growth in the areas of education, economic development, health and human services, tourism, and environmental conservation has created a demonstrable need for nonprofit organizational support and development to address these emerging needs. This paper and accompanying oral presentation will address the underlying factors that have driven the growth of the nonprofit sector in Nepal, including, but not limited to the history of national philanthropy and community service, early formulation of the nonprofit sector, development of civil society, non-government organizational proliferation, earthquake response and resilience, the emergence of …

Nonprofits Should Adopt A User-Centric Change Model To Scale Corporate Environmental Action Faster, Doug Miller

Journal of Nonprofit Innovation

Pollution levels and ecosystem degradation continue to worsen, suggesting the insufficiency of current approaches to reverse these problematic trends. For environmental nonprofits, the current theory of change revolves around developing techno-economic analysis about environmental problems and available solutions, building public awareness around this analysis, and motivating decision makers to set goals. Given present environmental realities and the limited success of their current theory of change, environmental nonprofits should transform how they execute their work, what they produce, and how they coordinate with each other. Instead, nonprofits should begin putting the user—business decision makers as well as policymakers—front and center as …

An Overview Of The Nonprofit Sector In Missouri, Ivy Shen

Missouri Policy Journal

This paper examines the key characteristics of nonprofit organizations, analyzes the data obtained from the IRS, provides a snapshot of the nonprofit sector in Missouri, discusses the breakdown of various types of these organizations, compares the nonprofit sectors in Missouri and at the national level, and highlights key statistics of the sector. As of November 2022, Missouri is home to 38,460 nonprofit organizations, out of which 501(c)(3), 501(c)(7), and 501(c)(4) are the most common IRS tax codes. By the NTEE classification system, the top two classifiable categories of Missouri nonprofits are human services and religious congregations. The Missouri nonprofit sector …

Written Testimony Of Philip Hackney For The Hearing On Growth Of The Tax-Exempt Sector And The Impact On The American Political Landscape (U.S. House Ways & Means Subcommittee On Oversight, December 13, 2023), Philip Hackney

Testimony

In written testimony before the House Ways & Means Subcommittee on Oversight on December 13, 2023, Professor Hackney emphasized three points about tax-exempt organizations and politics: (1) a diverse nonprofit sector that fosters civic participation and engagement is a gem of the United States -- we should maintain that; (2) the IRS budget for Exempt Organizations continues to NOT be sufficient to ensure the laws are equally and fairly enforced; and (3) there are simple things the IRS could do to enforce the law that it is not doing.

Nonprofit Accountability: Effects Of Subsector On Online Accountability, Ibrahima F. Yaro, Trent A. Engbers

Midwest Social Sciences Journal

Scandals within the nonprofit sector over compensation and management have increased calls for nonprofits to demonstrate accountability. Many organizations have responded by disclosing information online and providing tools that allow web-based interactions with stakeholders. The literature on nonprofits’ online accountability has found that the level of nonprofit online accountability is affected by their size, age, asset, revenue, and location, but hasn’t been examined in terms of how subsector influences online accountability. Through a web-content analysis of fifty-five nonprofits, this research investigated how subsector (arts and culture, education, health, and human services) influences online accountability using a framework of four types …

Leadership, Service, And Wicked Problems: Impact Of War, Lack Of Funding, And Covid-19 In Service Of Those With Fewer Opportunities, Ruth V. Akumbu

The Scholarship Without Borders Journal

As the world and organizations struggled to overcome the challenges created by the COVID-19 pandemic, I, the Founder and CEO of Plant A Seed, also known as Plant a Seed Africa, used this chaotic period to assess and address issues facing the organization. Multiple challenges are addressed, including the pandemic, financial, political, and leadership. I created a new leadership strategy that switches between pacesetting, visionary, and transformational leadership styles. The new organizational change model will use the 5-F or Plant A Seed 5-F model.

Lifting Hands International, Walker Frahm, Hayley Smith

Journal of Nonprofit Innovation

HQ: Utah, USA

Mission: Lifting Hands International (LHI) provides aid to refugees at home and abroad. No politics, simply humanitarian. We respond rapidly to forced migration situations, carefully investigating conditions on the ground, and working with partners to fill gaps in the provision of timely and impactful aid to those in need.

Reach Out Today, Micah Stepan, Hayley Gorham

Journal of Nonprofit Innovation

HQ: Utah, USA

Mission: Identify and alleviate gaps in the lives of Utah’s vulnerable children and at-risk youth to provide relief and hope.

Permission-Based Marketing: Using Gis To Create Information Visualizations For Nonprofit Organizations., Mark J. Sciuchetti Dr., Jianping Huang

Atlantic Marketing Association Proceedings

No abstract provided.

Improving Financial Resiliency To Provide Accessible Community Services During Emergency Conditions Through Strategic Planning, Maria Elisa Colmenares

Walden Dissertations and Doctoral Studies

The study site organization lacked financial resilience to ensure the provision of social services to populations reliant on these services, including before, during, and after emergency conditions. The purpose of this mixed-methods case study was to provide strategic planning recommendations to increase financial resilience and describe the unique partnership between the client agency and the nonprofit arm. The study addressed strategies to increase the financial resilience needed to sustain the organization’s core mission, and strategies the agency can use to provide community services before, during, and after emergencies such as COVID-19, hurricanes, or severe storms. A strengths, weaknesses, opportunities, and …

Building Human And Organizational Capacity In A Small Nonprofit And Human Service Organization Through A Culture Of Leadership Development, Adam A. Silver

The Dissertation in Practice at Western University

Nonprofit organizations are typically comprised of staff from different backgrounds and education, and with varying degrees of leadership experience. In many cases, underequipped staff members are thrust into senior roles without mentorship or development that would prepare them for increased responsibility, leading to operational challenges, depleted morale, and staff burnout. Furthermore, without developing future leaders, issues of succession planning become evident both at the organizational level, and at the sector level. These concerns, in part, can be remedied by embedding strategic and intentional leadership development into the organizational culture of small nonprofit human service organizations. The problem of practice (PoP) …

Written Testimony Of Philip Hackney For The Hearing On Laws And Enforcement Governing The Political Activities Of Tax-Exempt Entities (U.S. Senate Finance Committee Subcommittee On Taxation And Irs Oversight, May 4, 2022), Philip Hackney

Testimony

Are tax laws and IRS enforcement up to the task of overseeing the tax issues associated with the political activities of tax-exempt organizations? Though the tax laws governing the tax-exempt realm are wanting, our overall legal structure is not bad. It is justifiable at least. Where we fall down as a nation in this space is in the enforcement. We do not allocate enough resources to this arena, and we do not institutionally offer the support necessary to enforce these laws. These failures do not favor one party over the other but favor those interests in the country with the …

Strategies For Improving The Effectiveness Of Internal Control Processes In Nonprofit Organizations, Annie Selorm Dumoga

Walden Dissertations and Doctoral Studies

Some leaders of nonprofit organizations (NPOs) lack financial strategies to develop and implement effective internal controls for their financial health and the continuation of their organizations’ provision of humanitarian services. The failure of leaders in NPOs to implement adequate internal controls results in insolvency, the inability to pay off debts, and threatens the ability to provide needed social services. Grounded in the Committee of Sponsoring Organization's internal control integrated framework, the purpose of this qualitative multiple case study was to explore strategies NPO leaders used to develop and implement effective internal controls for their organization's financial health and ability to …

Factors Of Employee Retention Within Youth-Serving Nonprofits In The Mid-Atlantic Region Of The United States, Meleny Thomas

Walden Dissertations and Doctoral Studies

Factors of employee retention have been widely researched and examined. However, research on factors of retention in relation to youth-serving NPOs was limited. Turnover was an issue that many organizations face, but the impacts and implications of turnover for youth-serving nonprofits may be greater. Using Herzberg’s two-factor theory of motivation, this study identified the factors that local and national NPO employees in the Mid-Atlantic region of the eastern United States provided as to why they remained at or left NPOs. The aim of this study was to identify the motivator and/or hygiene factors that employees or former employees of NPOs …

A Battle's Helping Hand: Non-Profit Organization Business Plan, Lasheka Mason

Veterans Studies Undergraduate Capstones

A Battle’s Helping Hand is a program designed by a veteran or veterans that could use a helping hand with the process of exiting military service. This organization has incorporated a few military programs in which some veterans may be familiar with allows for the veteran to better voice their needs and the needs of their family in a somewhat recognizable setting.

Nonprofit Social Media Internships: A Handbook, Allison Laroy

College of Arts & Sciences Senior Honors Theses

This thesis examines how nonprofits can best prepare their interns and how interns can best prepare themselves for a role in engaging audiences through social media. Through a literature review on nonprofit social media and internships, a series of qualitative interviews with interns and supervisors, and my own lived experiences as a social media intern, I develop a handbook for nonprofit social media internships. This guide is relevant to the specific experiences of nonprofit social media internships, includes advice on training, mentorship, and best practices, and finally, it incorporates further resources on nonprofit social media that interns and supervisors can …

Connecting Charities With Creatives: Bridging The Gap Between Local Nonprofit Organizations And University Of Mississippi Students, Natalie Pruitt

Honors Theses

The purpose of this thesis is to explore the need for marketing resources among North Mississippi nonprofit organizations and apply the findings to develop and launch a website based on primary and secondary research that connects local North Mississippi nonprofit organizations with University of Mississippi graphic design, marketing, bachelor of fine arts and integrated marketing communication (IMC) students seeking experience to complete various marketing and graphic design- related tasks and develop and implement an integrated marketing plan to promote and raise awareness for the website.

Nonprofits face the challenge of allocating funds from donations to create functional and creative communications …

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.

Nonprofit Capacity To Manage Hurricane-Pandemic Threat: Local And National Perspectives On Resilience During Covid-19, Nicole S. Hutton, Steven W. Mumford, Marina Saitgalina, Juita-Elena (Wie) Yusuf, Joshua G. Behr, Rafael Diaz, John J. Kiefer

Political Science & Geography Faculty Publications

This paper examines nonprofits' capacity for responding to simultaneous hurricane-pandemic threat, addressing: (1) strategies nonprofits use to deliver services during the COVID-19 pandemic, and (2) how natural hazards may affect nonprofit roles in emergency service delivery during a pandemic. Data come from a survey of New Orleans-based nonprofits demonstrating effects of pandemic on local nonprofit service delivery, and workshops with U.S. coastal community stakeholders exploring expectations for nonprofit roles in emergency operations nationwide. Nonprofits have applied resilient strategies including virtual operations, staff reductions, and funding diversification, but vulnerabilities remain. Findings guide a research agenda for building nonprofit and community resilience.

Diversifying Funding Streams For A Nonprofit Behavioral Health Organization, Danielle Hurt

Walden Dissertations and Doctoral Studies

Business sustainability is essential for any nonprofit organization. Revenue diversification can play a key role in business sustainability. In this case study, the revenue diversification practices and challenges of an international, behavioral health, nonprofit organization based out of the western United States were examined. The organization provides training, support, and resources in an experiential modality of behavioral health treatment for clients worldwide. Data collection processes consisted of a review of current revenue diversification literature, semistructured interviews with three senior-level leaders in the organization, and a review of select organizational documents. The Baldrige Excellence Framework for Healthcare provided a proven framework …

Dark Money Darker? Irs Shutters Collection Of Donor Data, Philip Hackney

Articles

The IRS ended a long-time practice of requiring most nonprofits to disclose substantial donor names and addresses on the nonprofit annual tax return. It is largely seen as a battle over campaign finance rather than tax enforcement. Two of the nonprofits involved, social welfare organizations and business leagues, are referred to as “dark money” organizations because they allow individuals to influence elections while maintaining donor anonymity. Many in the campaign finance community are concerned that this change means wealthy donors can avoid campaign finance laws and have no reason to fear being discovered. In this Article, I focus on whether …

Break Even Analysis: A Tool For Budget Planning (Revised), Roger A. Lohmann

Faculty & Staff Scholarship

Applications of the tools of modern business and public management to human service administrative problems has become increasingly sophisticated. In this article, the author presents Break-Even Analysis (BEA) as one such management tool useful for financial planning in nonprofit and public human services organizations, particularly those with multiple sources of funding. The original article, published in 1976, was the first-ever presentation on this topic in human services, and the core of the author's 1980 first-ever book on financial management in nonprofit human services. In this revision of the original article, Break-Even Analysis is presented as a compact, easily administered “early …

An Analysis Of The Skill Sets Needed To Be Successful In Nonprofit Public Relations, Hannah Williamson

Honors Theses

The public relations industry is ever-changing, as it evolves to adapt to societal changes. Technological advancements and social media have largely contributed to changes in the way public relations professionals attempt to reach their target publics. In fact, research shows many public relations professionals do not think the term “public relations” will accurately define the work they will be doing in the near future. As the industry changes, the job duties of public relations professionals adapt as well.

This study researched the public relations industry to understand what skill sets professionals should possess in order to be successful. The study’s …

Differences In Turnover Intentions Between Nonmillennials And Millennials In Nonprofit Organizations, Kevin Allen Dennis

Walden Dissertations and Doctoral Studies

The consequences of turnover in nonprofit organizations can be costly. Grounded in the person-organization fit theory, the purpose of this cross-sectional survey study was to investigate turnover intentions among generational cohorts in nonprofit organizations. The research questions addressed whether differences in turnover intentions existed among generational cohorts and whether job satisfaction and organizational justice perceptions influenced turnover intentions in nonmillennials and millennials working in nonprofit organizations. Survey data were collected from 192 employees from nonprofit organizations. The survey included the Perceived Overall Justice scale, the Minnesota Satisfaction Questionnaire, and the Intent to Stay scale. Data were analyzed using t tests …

Emotional Intelligence, Turnover Intention, And Commitment Among Nonprofit Employees, Tabitha Brewster

Walden Dissertations and Doctoral Studies

Employee turnover is a persistent problem contributing to financial issues and declining

productivity in nonprofit organizations. Nonprofits cannot fulfill their core missions of

providing services to people in need when managing staffing disruptions. Measuring

employee turnover intention can determine the probability of employee turnover, and a

potential predictor of turnover intention is emotional intelligence, an area unstudied in the

nonprofit sector. This study was designed to explore this relationship, in addition to the

employee's commitment to the organization. The population consisted of 273 nonprofit

employees older than 18 years, working in a nonsupervisory capacity. They completed an

online survey consisting …

Emotional Intelligence, Turnover Intention, And Commitment Among Nonprofit Employees, Tabitha Brewster

Walden Dissertations and Doctoral Studies

Employee turnover is a persistent problem contributing to financial issues and declining

productivity in nonprofit organizations. Nonprofits cannot fulfill their core missions of

providing services to people in need when managing staffing disruptions. Measuring

employee turnover intention can determine the probability of employee turnover, and a

potential predictor of turnover intention is emotional intelligence, an area unstudied in the

nonprofit sector. This study was designed to explore this relationship, in addition to the

employee's commitment to the organization. The population consisted of 273 nonprofit

employees older than 18 years, working in a nonsupervisory capacity. They completed an

online survey consisting …

Rising Above The Adobe Ceiling: A Hermeneutic Phenomenological Study Of Mentoring And Social Capital Influences Among California Latina Nonprofit Leaders, Belinda Hernandez

University of the Pacific Theses and Dissertations

Empirical research studies that focus on the experiences of Latinas in executive leadership are limited. In its entirety, workforce research has overlooked how social and cultural experiences influence this group’s leadership development. This gap in research has failed to uplift the Latina executive voice and their achievements. Addressing this gap has the potential to influence distinctive workforce practices and future scholarship. Utilizing an asset-based perspective, this study presents counter narratives that intentionally focus on exploring Latina leaders’ voices. The importance of intersectional experience and social identities illustrate non-monolithic, yet aligned, experiences among study participants.

This foundational dissertation explored mentoring phenomena …

Unfunded Stakeholder Mandates And Nonprofit Performance Impacts, Courtney Lyn Coe

Walden Dissertations and Doctoral Studies

Small nonprofit organizations, with annual budgets of $500,000 or less, are assigned many obligations by external stakeholders while conducting their mission-related work. However, little is known about the impact of these obligations or mandates being received from their external stakeholders, which rarely have funding allocated to minimize any capacity impact they create. The purpose of this study was to learn about whether, and how, the organizational capacity of small nonprofit organizations is impacted by unfunded mandates. Applying the theoretical framework of rational choice theory, the patterns revealed by the data allow the ability to draw conclusions based upon the lived …

Building Renewed Relevance: Portraits Of Ceos Rebranding Iconic Nonprofit Organizations, Helen A. Lowman

Antioch University Dissertations & Theses

In the United States, we often refer to the social sector as one leg of a three-legged stool. The private and public sectors support the other two legs. The social sector made up of nonprofit, nongovernmental, and charity organizations, contributes to the development of American society by focusing on social good rather than the desire to make profit. For decades, the sector has functioned as the social conscience of our society. However, many iconic, legacy nonprofits have struggled to keep their relevance in today’s world: their creation tied to a past societal problem, their mission and brand no longer germane …

Impacting Nonprofit Financial Sustainability And Mission, Jarhal Duncan

Walden Dissertations and Doctoral Studies

Nonprofits in the United States have been struggling to maintain financial sustainability and create new pathways to accomplish its mission. The research problem was that there was limited research on leadership strategies for nonprofits to facilitate the balance of achieving the organizational mission and financial sustainability. The purpose of this study was to increase the understanding of how current leaders of niche-based nonprofit organizations use strategies to impact financial sustainability and maintain the mission of the nonprofit organization. Building on this understanding can help address this issue. Theoretical frameworks such as Resource Dependence Theory and General Systems Theory help develop …