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Nonprofit Administration and Management Commons

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Full-Text Articles in Nonprofit Administration and Management

Nol Poison Pills: Using Corporate Law For Tax Purposes, Sarah J. Webber, Karie Davis-Nozemack Dec 2012

Nol Poison Pills: Using Corporate Law For Tax Purposes, Sarah J. Webber, Karie Davis-Nozemack

Accounting Faculty Publications

Hundreds of thousands of corporations report net operating loss (NOL) carryovers every year.1 Corporations, with the benefit of NOL rules, may turn disappointing losses into favorable tax results. During economic recovery, corporations are in better position to fully utilize the benefits of NOLs generated in prior years. NOL usage is not without peril, however. Corporations should carefully monitor corporate ownership changes to ensure that NOLs are not lost to the NOL trafficking rules. Under the NOL trafficking rules, excessive shareholder turnover triggers substantial NOL limitations. Unfortunately, corporations are not in control of their shareholder turnover, and therefore not in complete …


Roles And Responsibilities Of Nonprofit Boards: The Peace Case, Patrick Kennelly Oct 2012

Roles And Responsibilities Of Nonprofit Boards: The Peace Case, Patrick Kennelly

Professional Projects

This exploratory study identifies the levels of importance and fulfillment of board roles and responsibilities by nonprofit peacemaking organization board members and executive directors. It suggests a three-component framework for understanding board governance. By employing purposive non-probability sampling, this study used board governance instruments, developed by Inglis, Alexander, and Weaver’s (1999), to identify a three-component framework: strategic activities, resource planning, and evaluations for nonprofit organizations whose mission is peacemaking. It examines the relevance of the framework suggested by Inglis, Alexander, and Weaver’s (1999) for nonprofit peacemaking organizations. The results of this study can be used by nonprofit peacemaking organizations to …


Attitudes Toward And Behavioral Intentions To Adopt Mobile Marketing: Comparisons Of Gen Y In The United States, France And China, Rebecca Wells, Catherine E. Kleshinski, Terence Lau Jul 2012

Attitudes Toward And Behavioral Intentions To Adopt Mobile Marketing: Comparisons Of Gen Y In The United States, France And China, Rebecca Wells, Catherine E. Kleshinski, Terence Lau

Management and Marketing Faculty Publications

The rapid global diffusion of mobile marketing makes it increasingly important to understand cross-­‐cultural consumer attitudes and behavioral intentions toward mobile marketing as a promotional channel. By building on the previously published research of Altuna and Konuk (2009), this work investigates the attitudes and behavioral intentions toward mobile marketing of Generation Y consumers in the United States, France, and China. Based on this analysis, Chinese Gen Y have the most positive attitude toward mobile marketing, and their overall attitude is significantly more positive than the attitudes of French and American Gen Y groups. While American Gen Y's behavioral intentions are …


A Description Of Nonprofit Executive Leaders' Perceptions Of Human Resource Capacity Building Within Their Organizations, Synetra Danielle Gilmer May 2012

A Description Of Nonprofit Executive Leaders' Perceptions Of Human Resource Capacity Building Within Their Organizations, Synetra Danielle Gilmer

Graduate Theses and Dissertations

Researchers have predicted that within the next 5 to 15 years the nonprofit sector will undergo a dramatic loss in leadership due to baby boomers entering retirement, job transitions, and underdeveloped talent within nonprofit organizations. Effective leaders are critical in keeping these organizations running so that they can serve and provide much needed services, thus investing in their organizations is the key to keeping NPOs relevant in the future. Investing in training and development, intellectual capital, and succession planning are just a few of the human resource capacity building efforts that have been credited for helping to alleviate some of …


Problems Of Maintaining Adequate Accounting Records For A Non-Profit Organization In Sub-Saharan Africa, John R. Ledgerwood, Stephen N. Morgan Jan 2012

Problems Of Maintaining Adequate Accounting Records For A Non-Profit Organization In Sub-Saharan Africa, John R. Ledgerwood, Stephen N. Morgan

Publications

This paper looks at the accounting challenges faced by a small-scale non-profit organization operating in sub-Saharan Africa. We will look at the case of Enright Flight Ministries, Inc., a 501(c)3 non-profit organization based in Florida that carries out evangelical and humanitarian aid projects in Zambia. Building upon field interviews with administrative staff and project managers, we analyze the various problems facing the organization in maintaining adequate accounting records. After looking at both external and internal problems, we investigate the solutions employed by Enright Flight Ministries to maintain the integrity of accounting systems to derive best practices for the small-scale international …


Paying The Irs Whistleblower: A Critical Analysis Of Collected Proceeds, Karie Davis-Nozemack, Sarah J. Webber Jan 2012

Paying The Irs Whistleblower: A Critical Analysis Of Collected Proceeds, Karie Davis-Nozemack, Sarah J. Webber

Accounting Faculty Publications

Congressional changes to the IRS Whistleblower Program were intended to induce more participation in the program by allowing larger incentives and greater certainty that whistleblowers would be paid. Since the Program was amended, tax whistleblower tips have increased 76 percent1 and revenue collected due to whistleblowers has increased 79 percent.2 Despite a rise in tips and revenue collected, whistleblower payments have not increased. In fact, the number of tax whistleblower awards paid has decreased 44 percent.3 We hypothesize that this trend is due to the administration of the program but also to the interpretation of “collected proceeds.” Collected proceeds are …


The Tangled Web: How Nonprofit Board Members Experience Organizational Crisis, Elizabeth A. Valicenti Jan 2012

The Tangled Web: How Nonprofit Board Members Experience Organizational Crisis, Elizabeth A. Valicenti

Antioch University Full-Text Dissertations & Theses

The purpose of this grounded theory study was to develop an understanding of what board members experience during a time of organizational crisis. Major corporate and nonprofit failures of previously successful organizations in recent years have raised questions and led to speculation about the role of boards of directors through the crises. In this study twenty board members of nonprofit organizations who had experienced an organizational crisis during their board service were interviewed. Participants were asked to share their perceptions and explore how they identified and made meaning of the events and board processes that went on as the crisis …