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Articles 1 - 30 of 43
Full-Text Articles in Business
Keep Charitable Oversight In The Irs, Philip Hackney
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 …
Tourism And Final Wish Making: The Discourse Of Terminal Illness And Travel, Gregory Willson, A. J. Mcintosh, C. Cockburn-Wootten
Tourism And Final Wish Making: The Discourse Of Terminal Illness And Travel, Gregory Willson, A. J. Mcintosh, C. Cockburn-Wootten
Research outputs 2022 to 2026
This paper identifies a new discourse about tourism, that of final wish making. The website communications of charitable foundations whose dedicated purpose is to grant final wishes for adults with a terminal illness and their families were examined using critical discourse analysis. Specifically, the aim of this study was to understand how these charitable organisations construct, communicate and mediate meanings around terminal illness and travel for these individuals. Our study found that, promoted as a final wish in one’s life, tourism is framed as a transformational concept that is beneficial in the imminent time before death, as a legacy for …
Strategies Leaders In A Canadian Charity Use To Maintain Donors’ Trust And Ensure Continued Donations, Egberth Ralph Jeffers
Strategies Leaders In A Canadian Charity Use To Maintain Donors’ Trust And Ensure Continued Donations, Egberth Ralph Jeffers
Walden Dissertations and Doctoral Studies
Eroded public trust and financial support threaten charity organizations' sustainability. Charity directors are concerned with eroding trust as lack of confidence adversely impacts the economic lives of disadvantaged communities. Grounded in Stewart’s ladder of accountability theory and Alderfer’s existence, relatedness, and growth theory, the purpose of this qualitative single case study was to explore strategies charitable organizations’ leaders use to maintain donors’ trust and ensure continued donations. The participants were five charity directors who used strategies to maintain donors’ trust and ensure ongoing donations. Data were collected using semistructured interviews and document reviews. Through Braun and Clarke's six-step thematic analysis, …
Silent Auction Fundraiser Dinners And Nonprofit Organizations, Kristine Chiles
Silent Auction Fundraiser Dinners And Nonprofit Organizations, Kristine Chiles
Undergraduate Honors Theses
This paper describes and analyzes the Goldendale Pregnancy Resource Center’s annual fundraiser dinner and silent auction that was held November 4, 2021. It discusses the importance of nonprofit organizations, the difficulties encountered when planning the event, and an analysis of areas of improvement for future events. The information gathered will be used to determine the profitability of the event for the Goldendale Pregnancy Resource Center. The goal of the project is to increase revenue for the Goldendale Pregnancy Resource Center and be able to provide helpful fundraising information to other similar nonprofit organizations, although external factors, such as the COVID-19 …
Research Note: The Frequency Of Third Sector Terms In English-Language Books (Shown In 31 Ngrams), Roger A. Lohmann
Research Note: The Frequency Of Third Sector Terms In English-Language Books (Shown In 31 Ngrams), Roger A. Lohmann
Faculty & Staff Scholarship
This research note shows 31 Ngrams that tell us a great deal about the history of a variety of key terms used in contemporary third sector research and, in a number of cases, pinpoint the earliest published uses of the terms and their proximity to other, similar terms.
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
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
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
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 …
Fraud In Nonprofit Organizations, Haylee Walker
Fraud In Nonprofit Organizations, Haylee Walker
Honors College Theses
This study focuses on the impact that occupational fraud has on the nonprofit sector and how nonprofit organizations react to fraud occurrences. Specifically, it focuses on how often nonprofits choose to prosecute fraudsters. It also explores how the negative publicity surrounding a fraud incident in a nonprofit might affect the subsequent amount of charitable donations that nonprofit will receive. Finally, this study will explore whether or not nonprofits have a fiduciary duty to their stakeholders to prosecute fraudsters and publicize fraud incidents.
The 1969 Tax Reform Act And Charities: Fifty Years Later, Philip Hackney
The 1969 Tax Reform Act And Charities: Fifty Years Later, Philip Hackney
Articles
Fifty years ago, Congress enacted the Tax Reform Act of 1969 to regulate charitable activity of the rich. Congress constricted the influence of the wealthy on private foundations and hindered the abuse of dollars put into charitable solution through income tax rules. Concerned that the likes of the Mellons, the Rockefellers, and the Fords were putting substantial wealth into foundations for huge tax breaks while continuing to control those funds for their own private ends, Congress revamped the tax rules to force charitable foundations created and controlled by the wealthy to pay out charitable dollars annually and avoid self-dealing. Today, …
Crowdfunding Challenges For New Charity Organizations, Katherine M. Lowe
Crowdfunding Challenges For New Charity Organizations, Katherine M. Lowe
Marriott Student Review
A look into the complicated and competitive world of nonprofit fundraising in the modern world. With a special emphasis on the struggles new nonprofits face in differentiating their services and attracting donors through online crowdfunding.
Watch Me Give: Narcissism As A Moderator To Donating To A Nonprofit, Austin Prewett, Charles Elliott, Paul A. Story
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 …
2019 Causes Count: The Economic Power Of California's Nonprofit Sector, California Association Of Nonprofits, The Nonprofit Institute, University Of San Diego
2019 Causes Count: The Economic Power Of California's Nonprofit Sector, California Association Of Nonprofits, The Nonprofit Institute, University Of San Diego
State of Nonprofits in California
California’s nonprofits bring more than $40 billion into California each year from out-of-state sources, and one in every 14 California jobs is at a nonprofit.
Like the inaugural Causes Count report in 2014, this “Causes Count 2.0” report summarizes the noteworthy size, variety, diversity, activities, accomplishments, and overall magnitude and importance of California’s nonprofit sector.
The research was conducted by The Nonprofit Institute at the University of San Diego, working alongside Calnonprofits staff. The research involved finding and scrutinizing many different sources of data to create this synthesized exposé of the breadth, depth, and strength of California’s nonprofit sector.
Policymakers, …
The Short Dark Triad And Giving To Nonprofits, Austin N. Prewett, Charles Elliott, Paul A. Story
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 …
An Analysis Of Rating Systems Used By Watchdog Organizations For Nonprofit Charities In The Health And Human Services Sector, Sara Strathmann
An Analysis Of Rating Systems Used By Watchdog Organizations For Nonprofit Charities In The Health And Human Services Sector, Sara Strathmann
Senior Theses
In the United State, lack of trust and accountability are developing trends among donors in regard to charitable nonprofits in the health and human services sector. Watchdog organizations are working diligently to provide useful data to donors to combat this growing issue. While some watchdog organizations focus on quality of statistics, others focus largely on quantity of metrics. Additionally, some rating systems are solely based on financial data, while others consider nonfinancial data as well. Although different methodologies concentrate on varying metrics, this thesis seeks to find a comprehensive, yet easy-to-use rating system that allows users to understand both financial …
Charitable Fundraising: Gaining Donors' Trust On Online Platforms, Deserinas Sulaeman
Charitable Fundraising: Gaining Donors' Trust On Online Platforms, Deserinas Sulaeman
Research Collection School Of Computing and Information Systems
Trust is crucial in the relationships between charitable fundraisers and potential donors. This study examines factors that can help fundraisers gain potential donors’ trust, which is crucial to the success of the campaigns. Examining charitable fundraising campaigns on an online platform, this study finds that trust issues can be mitigated by providing a campaign description that is more sophisticated, more informative, and with fewer errors. Additionally, setting a higher campaign funding goal tends to lead to a more successful campaign. These characteristics likely reflect a competent, committed, and passionate fundraiser. On the other hand, mere exposure to a wide set …
Rock The Runway Event Proposal, Jamie R. Foxen, Hayley Silva
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 …
We Met At The Beach: Examining Sense Of Community Through Charity Sporting Events, Daniel Nabben
We Met At The Beach: Examining Sense Of Community Through Charity Sporting Events, Daniel Nabben
Electronic Thesis and Dissertation Repository
Researchers have studied the social value of large-scale events in creating a sense of community but not the role small-scale charity sporting events play in fostering a sense of community. There is also a need to examine which managerial aspects may contribute to building a sense of community through small-scale charity sporting events. To focus on that gap in the literature, I utilized a micro-ethnographic approach to examine recreational charity beach volleyball tournaments held on Jeju Island, South Korea, hosted by the charity organization, ‘Jeju Furey’. As an organizer and participant of these beach volleyball tournaments, my insider’s perspective complements …
Australian Charity Organisations: A Study Of Audit Fee Determinants, Andrew Priest
Australian Charity Organisations: A Study Of Audit Fee Determinants, Andrew Priest
Theses: Doctorates and Masters
Accounting, and more specifically auditing, plays an important role in charity organisations’ accountability processes. This has been highlighted with the commencement of the Australian Charities and Not-for-Profit Commission in 2012 heralding a new era of accountability and regulation. It is in this context that this study used a stratified sample of 101 Australian charities’ 2011-2012 annual reports to study five aspects of the charity audit market, which formed its objectives. These were: a) to estimate and develop a model of Australian charity fee audit determinants; b) to determine if there was evidence of Big Four audit firm fee premiums in …
Empowering Employees To Prevent Fraud In Nonprofit Organizations, John M. Bradley
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 …
Why Do People Give? Similarity Based Persuasion On Charitable Appeals And Self-Presentation On Social Media, Jihye Lee
Theses and Dissertations
Despite the sizable donations and the variety of views to research an individual's charitable motivations, the individual's charitable giving has remained somewhat stagnant. Ever since the economic crisis of 2008, contributions to charities have decreased. Therefore, garnering donations is a significant challenge for charitable organizations. Moreover, for individuals who have decided to make voluntary contributions, determining which of the over 800,000 nonprofit organizations to contribute to can be a challenging task, as well. The question of how nonprofit organizations should foster awareness and receive donations is of critical importance, yet the answer is not quite clear. In the current fierce …
Using Archival Data Sources To Conduct Nonprofit Accounting Research, Nancy Chun Feng, Qianhua Ling, Daniel Neely, Andrea Alston Roberts
Using Archival Data Sources To Conduct Nonprofit Accounting Research, Nancy Chun Feng, Qianhua Ling, Daniel Neely, Andrea Alston Roberts
Accounting Faculty Research and Publications
Research in nonprofit accounting is steadily increasing as more data is available. In an effort to broaden the awareness of the data sources and ensure the quality of nonprofit research, we discuss archival data sources available to nonprofit researchers, data issues, and potential resolutions to those problems. Overall, our paper should raise awareness of data sources in the nonprofit area, increase production, and enhance the quality of nonprofit research.
Solving Charity Failures, Brian L. Frye
Solving Charity Failures, Brian L. Frye
Law Faculty Scholarly Articles
“Crowdfunding” is a way of using the Internet to raise money by asking the public to contribute to a project. In the past, asking a large number of people to contribute small amounts of money to a project was expensive and inefficient for most organizations and individuals. By greatly reducing transaction costs, crowdfunding enables anyone to inexpensively and efficiently seek small contributions to a project. While crowdfunding is a new model of fundraising, it has already transformed funding for the arts. For example, the crowdfunding platform Kickstarter distributed more than forty million dollars to the creators of almost seventy-five hundred …
Philanthropic Innovation And Creative Capitalism: A Historical And Comparative Perspective On Social Entrepreneurship And Corporate Social Responsibility, Shruti Rana
Shruti Rana
Each generation creates its own philanthropic bodies, with novel structures promising both increased sustainability and efficiency. From the seventeenth-century financial imperialists to today’s internet entrepreneurs, innovation, wealth, and philanthropy have moved in tandem, shaping one another and resulting in new philanthropic forms. The most recent of these emerging entities is the “for-profit charity,” which relies on market profits and market principles to replace donations and to maximize its impact. Current philanthropic literature praises these market-based structures as revolutionary innovations that enhance long-term sustainability, and the focus of legal reforms falls along these lines. Yet the legal literature fails to fully …
Philanthropic Innovation And Creative Capitalism: A Historical And Comparative Perspective On Social Entrepreneurship And Corporate Social Responsibility, Shruti Rana
Faculty Scholarship
Each generation creates its own philanthropic bodies, with novel structures promising both increased sustainability and efficiency. From the seventeenth-century financial imperialists to today’s internet entrepreneurs, innovation, wealth, and philanthropy have moved in tandem, shaping one another and resulting in new philanthropic forms.
The most recent of these emerging entities is the “for-profit charity,” which relies on market profits and market principles to replace donations and to maximize its impact. Current philanthropic literature praises these market-based structures as revolutionary innovations that enhance long-term sustainability, and the focus of legal reforms falls along these lines. Yet the legal literature fails to fully …
Extending The Use Of Market Orientation: Transforming A Charity Into A Business, Paul A. Chad
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
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 …
San Diego Center For Children Audit Committee Handbook, San Diego Center For Children
San Diego Center For Children Audit Committee Handbook, San Diego Center For Children
Finance
2012 edition of the San Diego Center for Children's Audit Committee handbook.
San Diego Center For Children Finance Manual, San Diego Center For Children
San Diego Center For Children Finance Manual, San Diego Center For Children
Finance
2012 edition of the San Diego Center for Children's Finance Committee handbook.
The Evolution Of Unemployment Relief In Great Britain, George R. Boyer
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 …