Nonprofit Administration and Management Commons^™

Monitoring Incentives And Tax Planning: Evidence From State-Owned Enterprises, Eva Eberhartinger, David M. P. Samuel

Research Collection School Of Accountancy

This study provides new evidence on the association of state ownership and tax planning by showing that a state owner’s monitoring incentives affect a firm’s tax planning. Using the setting of a developed market economy, Germany, we distinguish between state owners that directly benefit from state-owned enterprises’ (SOEs’) income tax payments and those that do not. Our results indicate that state ownership is not associated with less tax planning unless the state owner directly benefits from higher tax payments. These results are robust to various specifications and suggest that shareholders’ monitoring incentives are a determinant of a firm’s tax planning …

Emergent Models Of Place-Based Philanthropy: A Review Of Six Foundations’ Initiatives, Douglas Easterling

The Foundation Review

Traditional approaches to place-based philanthropy, including comprehensive community initiatives (CCIs), are characterized by four design features: 1) a centralized stakeholder group that serves as the primary nexus for the foundation’s engagement; 2) an extensive planning process on the front end; 3) the planning group’s initial strategy serves as the basis for the foundation’s investments throughout the initiative; and 4) foundation staff play a largely transactional role in reviewing proposals, awarding grants and monitoring progress. This linear, structured approach to community change has had only limited success over 30 years of foundation practice.

In response, a growing number of foundations have …

Tfr 17.1 Full Issue

The Foundation Review

No abstract provided.

Executive Summaries

The Foundation Review

No abstract provided.

Are Community Philanthropic Organizations Planning For Climate Change?, Beth Gazley, Rachel Cash, Laurie Paarlberg

The Foundation Review

Although their role is sometimes overlooked, an Indiana statewide study confirms that most community foundations and United Way agencies directly contribute to meeting local disaster response needs.

Although half of all community foundations and United Ways report past service disruptions due to the more severe weather caused by climate change, the majority have not discussed the need to plan for disasters with their boards of directors to assure business continuity.

Community foundations lag behind United Ways and direct service nonprofits in risk mitigation, and their leaders are more likely to downplay the potential impacts of climate change on state residents. …

Disrupting Foundation Culture: Lessons In Learning To Share Power And Decision-Making, Sonia Caus Gleason, Tina Eshaghpour

The Foundation Review

There is much discussion of shifting organizational culture in philanthropies to share power and decision-making. However, examples of foundation learning endeavors to disrupt culture in service of systems change, racial equity, and responsiveness are less common.

Our article provides a window into the demanding work at The California Wellness Foundation and how internal collaboration and learning have led to progress in racial equity and power-sharing with communities. We focus on the introduction of Learning Labs, an action research model that framed and scaffolded the investigation of philanthropic terms and practices. This catalyzed collaborative decision-making within cross-functional teams while senior leaders …

Engaging Youth In Philanthropic Practice: Field-Building Strategies And The Promise Of Youth-Possible Philanthropy™, Kimberlin D. Butler

The Foundation Review

Traditional philanthropy has largely been top-down, with communities — including youth — having limited decision-making power. Despite philanthropy’s recent shift toward participatory approaches, young people in these historically excluded communities are often ignored as contributors to philanthropic strategy.

Youth-Possible Philanthropy™ (YPP) offers a new, emerging theoretical framework that proposes to shift this dynamic by positioning youth as co-creators and possibility catalysts in philanthropic governance and strategy. YPP is grounded in possibility development, participatory approaches, and trust-based philanthropy.

The article provides strategies for operationalizing YPP. Case examples illustrate how YPP can foster authentic power-sharing and bridge gaps in philanthropic practice.

Front And Back Matter

The Foundation Review

No abstract provided.

Strengthening Evaluation Contracting Partnerships: Fostering Stronger Relationships Between Funders And Small, Proximate Evaluation Firms, Hippolyt Pul, Carlisle Levine

The Foundation Review

Foundations often support initiatives in multiple countries and cultures, including within the United States, with limited access to or familiarity with the people and local contexts in which activities occur. To gain a deep and nuanced understanding of their investments’ relevance, effectiveness, and sustainability, foundations are often eager to partner with evaluators close to the contexts and people who participate in and are most affected by their investments.

Yet, foundations’ procurement and contracting systems may not be built for these partnerships. Through the Strengthening Evaluation Contracting Partnerships Initiative, we are addressing this challenge by helping foundations, small and proximate evaluation …

Editorial, Julia Coffman

The Foundation Review

No abstract provided.

Building Climate Resilience Through Food Recovery, San Diego Regional Climate Collaborative, Alexander Pourfard, Aranza Ruvalcaba

San Diego Regional Climate Collaborative

In an effort to combat GHG emissions from food waste, California passed Senate Bill 1383 (SB 1383) into law in 2016. The bill contains key provisions aimed at increasing edible food recovery. By rescuing food that would otherwise go to the landfill, California entities have been able to help save precious food and advance sustainable solutions to address climate change in their local communities. Since the food recovery requirements took effect in January of 2022, over 217,000 tons of unsold food have been recovered annually, providing more than 700 million meals to food-insecure Californians.

Latest Research (Academic Summaries): Partnerships And Collaboration, Erica Bassett, Lakell Archer, Sumaya Ali, Emma Indart

Journal of Nonprofit Innovation

This section focuses on summarizing the latest research in partnerships and collaboration in the nonprofit sector. This section can be considered a literature review of the latest studies.

Full Issue: Joni March 2025, Partnerships And Collaboration, Angie Holzer

Journal of Nonprofit Innovation

No abstract provided.

Leading Nonprofit Success Through Collaboration And Partnerships, Lakell Archer, Erica Bassett

Journal of Nonprofit Innovation

Abstract

Nonprofit organizations play a crucial role in addressing societal challenges, yet they often operate in a competitive environment with limited resources. To maximize impact and long-term sustainability, strategic partnerships and cross-sector collaborations have emerged as essential approaches. This paper explores the benefits of nonprofit collaboration, emphasizing its role in creating strategic advantages, improving service delivery, fostering innovation, and ensuring long-term resilience. The discussion highlights how collaborative leadership is key to overcoming barriers such as competition for funding, misaligned objectives, and trust deficits among partners. By examining real-world examples, the paper illustrates how effective partnerships enhance resource sharing, streamline operations, …

Enhancing Accountability And Transparency In Nonprofit Organizations: Examining The Impact Of Limited Regulatory Oversight In Africa Sub-Saharan Africa, Barnabas Iwia Suva

Journal of Nonprofit Innovation

Nonprofit organizations continue to positively impact society by playing a vital role in addressing social, economic, and humanitarian challenges worldwide. Governments in sub-Saharan Africa attract nonprofits by having less strict regulatory requirements. One of the unintended outcomes of operating in a less stringent regulatory framework is that transparency and accountability standards may be compromised. Inadvertently, having less stringent regulatory requirements may create governance gaps, information asymmetry, mission drift, donor mistrust, and sustainability challenges. Accountability and transparency are essential for fostering trust, continuous improvement, measuring impact, gaining stakeholder confidence, and achieving sustainable impact even with the scarcity of resources. Transparency can …

Poor Cancer Prevention And Detection In Zimbabwe, Kenyon C. Chipman

Journal of Nonprofit Innovation

Abstract

In the aftermath of the HIV/AIDS epidemic, Sub-Saharan Africa, particularly Zimbabwe, has witnessed a surge in noncommunicable diseases such as cancer. Despite the decline in HIV/AIDS and other cancer-associated illnesses like HPV, these diseases have set the stage for a growing cancer epidemic. Key contributing factors to this rise include a lack of knowledge about cancer among both patients and health professionals, the prevalence of cancer-associated communicable diseases, and limited accessibility to early detection and prevention services and resources. These factors have led to late diagnoses, increased burden on the healthcare system, and adverse effects on individuals and families. …

Child Malnutrition In Argentina: An Examination Of It Root Causes, Effects, And Innovations To Intervene, Brooklyn Richins

Journal of Nonprofit Innovation

Abstract:

Child malnutrition rates in Argentina have been on the rise, driven by factors such as income inequality, harsh climatic conditions, and geographic isolation, leading to an increased reliance on highly processed, nutrient-poor foods. This escalating issue has wide-ranging health and educational implications, including poor neurocognitive development, higher rates of hypertension, and greater risks of obesity and diabetes. Particularly in impoverished regions, like Jujuy, malnutrition exacerbates disparities in child health outcomes and educational achievement. Though international organizations like UNICEF and Bountiful Children’s Foundation are working to address malnutrition through supplements, education, and screenings, gaps in program implementation persist, especially in …

Becoming A Network Of Networks: G20 Interfaith Forum, Marianna Richardson

Journal of Nonprofit Innovation

No abstract provided.

Financial Metrics As Predictors Of Financial Vulnerability And Nonprofit Failure, Yossi Haimberg

Dissertations and Theses

Studying nonprofit's risk factors for financial vulnerability and possible demise is important because of the negative social consequences for both the failed organization and its stockholders. Financial vulnerability is a concern shared by all nonprofit's stakeholders as poor financial health affects nonprofit's ability to fulfill its mission, sustain its operations, and in many cases may result in a nonprofit demise. Advance knowledge on financial vulnerability has significant implications for nonprofit's leaders to develop corrective strategies to prevent failure.

Nonprofit scholars such as Tuckman and Chang, Greenlee, Hager, and Searing have contributed notable benchmarks in the field of nonprofit vulnerability, by …

Health Equity & Parental Leave: Addressing Gaps In Maternal Health Policy, Destiny L. Smith

Public Health Capstone Projects

Objective: This capstone project at Duquesne University will address health equity by focusing on employer-provided maternal and parental leave policies in the United States among underserved groups. It aims to address the gaps in these policies and analyze how disparities in leave policies across different industries can impact maternal and infant health outcomes.

Priority Population Served: This study will primarily target underserved employees who had to take some type of leave policy while working for an intended employer.

Methods: This project will engage in data analysis of the 2024 BIRTH survey results that the Pittsburgh Business Group on …

A Journey For A Lifetime: A Case Study On Camp Ramah In California’S Staff Retention And Professional Development Practices, Steph Sussman

Experience Industry Management

Summer camps, intending to provide exceptional experiences for their participants, have prioritized staff retention efforts. Camp Ramah in California has worked to keep staff year after year while providing opportunities for professional development. The purpose of this study was to examine the summer camp staff retention and professional development initiatives employed at Camp Ramah in California. A case study was conducted using a tool developed by the researcher to assess the staff retention and professional development practices implemented by Camp Ramah in California. Ramah has a staff retention and professional development system but does not always align with research-based practices. …

Community Centered Funding Models For Maine, Timothy Atkinson, Jillian Foley, Jane Rooks

Justice Policy

This report is an exploration of literature and frameworks for local community-driven funding strategies to improve Maine’s public health outcomes. The authors present a number of community-led funding theories such as place-based funding models and participatory grant making, examine lessons learned from recent public health events, and discuss reflections from interviews with key stakeholders. The report looks at examples of community-led models and makes recommendations for next steps such as improving collaborative relationships, strengthening peer-to-peer networks, expanding availability of flexible funding that includes backbone support, and conducting a cost-benefit analysis of collaborative community health capacity investment options.

Navigating The Neoliberal Assemblage: The Role Of A Nonprofit Organization Shaping Disaster Governance And Community Resilience, Andrew Michael Russo

Dissertations and Theses

This dissertation examines the evolving role of Nonprofits Active in Disasters ("NADs") in disaster governance through a case study of the Cascade Relief Team, a nonprofit organization responding to the 2020 Echo Mountain Complex Fire in Oregon. Utilizing governmentality and assemblage theory frameworks, the study investigates how CRT navigates the complex interplay between neoliberal rationalities, community needs, and disaster response practices.

The research reveals CRT's multifaceted role in shaping disaster knowledge, mediating between official frameworks and local realities, and influencing the formation of resilient subjectivities. While CRT's practices often align with neoliberal approaches to disaster management, emphasizing individual responsibility and …

Rural Entrepreneurship In Upper Egyptian Communities: Exploring The Intervention Of Agri-Tech Startups, Marwa Wael Abohamda Hulail

Theses and Dissertations

Climate change and economic disturbance have changed the state of the world and increased the dependence on digitization in running people's daily life. In Egypt, the economic instability and climate change have affected people’s standard of living, making it challenging to sustain their life, especially in the agriculture sector. Farmers have been affected by the risks of climate change, economic shocks, and trends of digitization, which have impacted their profit, employability, and livelihood.

Several Egyptian Agri-tech startups were launched to support the farmers in the digital revolution that came to agriculture, attempting to make a change in the Egyptian farming …

Ideological Influences On Nonprofit Leadership, Theresa Ricke-Kiely, Norman Dolch

Journal of Ideology

This position paper begins by briefly examining the nature of ideology from Antoine Destutt de Tracy in 1796 to postmodern and hermeneutic approaches, such as Ricoer. The influence of ideology on individuals, organizations, and society is discussed using the thoughts of Karl Marx, Max Weber, and George Herbert Mead. Ideological Influences on nonprofit organizations and their leadership are then examined for these three areas: 1. inclusion considerations, 2. programming, and 3. collaboration. Ideology is shown to consciously or unconsciously influence nonprofit organizations and Mindful leadership is suggested for dealing with its influence. The characteristics of mindful leadership discussed are compassion, …

Leadership Practices For High-Performing Teams: Insights From Senior Military General Officers And Flag Officers, Kimberly Mitchell

Dissertations

Purpose: The purpose of this mixed methods study was to identify and describe how senior military general officers and flag officers (GOFOs) used the three competencies of high-performance teams (HPTs; clarity, connection, and communication) to achieve objectives in their organizations. The second purpose of this study was to determine the degree of importance that senior military GOFOs perceived the three high-performance team effect (HPTE) core competencies impacted their leadership for creating HPTs.

Methodology: This mixed methods study identified and described nine senior military officers’ perceptions of strategies to lead HPTs while focusing on the three core competencies: clarity, connection, and …

A Multilayer, Multimethod Web And Language Accessibility Analysis Of U.S. Nonprofit Organization Websites: Considerations For The Marketing And Promotion Of Online Giving, Alicia Mason, Lauren Baldwin, Tatum Ahring

Faculty Submissions

In lieu of recent declines in individual giving to US nonprofits focused on social causes, education, environment, and animal welfare, this study examines the web and language accessibility of US nonprofit websites. By examining potential accessibility design barriers, we seek to understand whether US nonprofit organizations are limiting their outreach to online donors, specifically persons with disabilities (PwDs). Nonprofit websites were systematically and randomly sampled from Charity Navigator's Alphabetical Listing of the Top 1000 Most Visited Charities database. Using a multimethodological approach consisting of manual verification and computer-automated analysis techniques, we assess the web and language accessibility of leading US …

Finding Our Way: Three Studies On The Evolving Role Of Arts Nonprofits In Contemporary Society, Trevor Meagher

Public Affairs Dissertations - Archive

Arts nonprofits play vital roles in defining the character of a community. However, our collective relationship with these organizations is evolving. This article-based dissertation leverages mixed methods to explore arts nonprofits’ evolving relationship with society.

The first article conceptually analyzes historical trends in arts advocacy in the United States. It explores how the arguments organizational supporters make in the hopes of securing financial and public support have developed and shifted in popularity over the past half-century. These streams are thematically connected through an emphasis on utilitarianism and value-extraction, and they have historically been employed in almost completely static proportion to …

Understanding The Challenges And Satisfaction Among The Medical Professional Preceptors, Cornelia Ko

West Chester University Doctoral Projects

This study evaluates the Penn Medicine Family Medicine Clerkship program through a mixed-methods approach, exploring the challenges and factors influencing the satisfaction of medical professional preceptors when precepting students. A quantitative survey with 54 preceptor participants reveals the top challenges preceptors face: workload, conflicts with patient care, and limited clinical space. Despite this, there is strong support for the program, with 89% of preceptors enjoying the role and 85% expressing willingness to continue to precept for the next three years. Finally, data analysis shows no statistical correlation between preceptor motivation with gender, ethnicity, age group, years of serving, or total …

Confronting Indecision, Lane Allison Murray

ENGS 15.11: Design and Education

This course aims to increase students' understanding of indecision and how to confront it. The class provides insight into how the fear of the unknown holds people back from making decisions and about understanding one's values as a means to combat indecision. Students and teachers alike explore instances of indecision and evaluate their own impulses & thought processes by reflecting on the deeper reasons for their choices. Students will increase their comfort level of asking themselves and their peers questions about the values that guide them and, in doing so, strengthen their relationships with themselves and others.