Generalized Exchange and Public Policy: An Illustration of Support for Public Schools

Generalized exchange, or indirect transfers in a univocal exchange system, is not researched widely but is common in situations involving public policies and not-for-profit organizations. Using survey data on support for a school tax, the author assesses the influences of perceptions of community benefits, organization performance, and social responsibility. The results partially support the utility of distinguishing between generalized and restricted exchange situations.

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Accountability for the Public Policy Contribution of Not-for-Profit Organizations: Who is Accountable to Whom, and for What?

Doing Public Good? ◽

10.4324/9780203793008-6 ◽

2017 ◽

pp. 49-66 ◽

Cited By ~ 2

Author(s):

Peter Wilkins ◽

David Gilchrist

Keyword(s):

Public Policy ◽

The Public ◽

For Profit ◽

Not For Profit ◽

Not For Profit Organizations ◽

For Profit Organizations

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Governance in banks using not-for-profit organisations to deliver their corporate social responsibility

Acta Commercii ◽

10.4102/ac.v21i1.913 ◽

2021 ◽

Vol 21 (1) ◽

Author(s):

Vincent C. Penn ◽

Peta Thomas ◽

Geoff A. Goldman

Keyword(s):

Corporate Social Responsibility ◽

Content Analysis ◽

Social Responsibility ◽

Stock Exchange ◽

Critical Role ◽

Public Disclosure ◽

For Profit ◽

Measurement Framework ◽

Not For Profit ◽

Corporate Social

Orientation: Little exists in academic literature on the governance framework underlying the relationship between not-for-profit organisations (NPOs) delivering corporate social responsibility (CSR) on behalf of donors.Research purpose: The purpose of this study was to examine community value created by four leading South African retail banks through their CSR initiatives implemented by NPOs.Motivation for the study: This study was motivated by the need to assess banks’ public disclosure of their CSR efforts in terms of community upliftment.Research design, approach and method: A qualitative, exploratory approach was adopted, using content analysis of CSR projects and bank NPOs, which have been given as public disclosure on the banks’ websites. Purposeful, one-on-one, interviews were then undertaken with NPOs and the CSR community recipients and content analysis was again used to identify key themes.Main findings: The findings of this study indicate that banks do not adopt standardised reporting to the Johannesburg Stock Exchange (JSE) and therefore the measure of success for community upliftment is impossible to gauge.Practical/managerial implications: This study proposes a need for the development of a standardised CSR measurement framework for use by the JSE.Contribution/value-add: The study highlighted the critical role of CSR governance in creating community upliftment.

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Corporate Social Responsibility: Australian Case Study Innovation Capabilities: Not for Profit: Transforming Families and Children

Innovation Management and Corporate Social Responsibility - CSR, Sustainability, Ethics & Governance ◽

10.1007/978-3-319-93629-1_20 ◽

2018 ◽

pp. 347-364 ◽

Cited By ~ 1

Author(s):

Tricia Murray ◽

Dianna Vitasovic

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

For Profit ◽

Not For Profit ◽

Australian Case ◽

Corporate Social

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A multilevel mixed-effects regression analysis of the association between hospital, community and state regulatory factors, and family income eligibility limits for free and discounted care among U.S. not-for-profit, 501(c)(3), hospitals, 2010 to 2017

BMC Health Services Research ◽

10.1186/s12913-021-06219-4 ◽

2021 ◽

Vol 21 (1) ◽

Author(s):

Jason N. Mose

Keyword(s):

Low Income ◽

Family Income ◽

Safety Net ◽

Mixed Effects ◽

Poverty Level ◽

Community Factors ◽

Regulatory Factors ◽

For Profit ◽

Community Benefits ◽

Not For Profit

Abstract Background Not-for-profit hospitals are facing an uncertain financial future, especially following the COVID-19 pandemic. Nevertheless, they are legally obligated to provide free and discounted health care services to communities. This study investigates the hospital, community, and state regulatory factors and whether these factors are associated with family income eligibility levels for free and discounted care. Methods Data were sourced from Internal Revenue Service Form 990, several data files from the Centers for Medicare and Medicaid, demographic and community factors from the Census Bureau, supplemental files from The Hilltop Institute, Community Benefit Insight, and Kaiser Family Foundation. The study employs multilevel mixed-effects linear and ordered logit regressions to estimate the association between the hospital, community, state policies, and the hospital’s family income eligibility limit for free and discounted care. Results A plurality of hospitals (49.96%) offered a medium level of family income eligibility limit (160–200% of the federal poverty level (FPL)) for free care. In comparison, about 53% (52.94%) offered a low level (0–300 of FPL) eligibility limit for discounted care. Holding all else equal, hospitals designated as critical access, safety net, those in rural areas or located in disadvantaged areas were associated with an increased probability of offering low eligibility limits for free and discounted care. Hospitals in a joint venture, located in highly concentrated markets or states with minimum community benefits requirements, were associated with an increased probability of offering high eligibility limits. Conclusion State and community factors appear to be associated with the eligibility level for free and discounted care. Hospitals serving low-income or rural communities seem to offer the least relief. The federal and state policymakers might need to consider relief to these hospitals with a requirement for them to provide a specific set of minimum community benefits.

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Not-for-profit hospitals’ provision of community benefit during the 2008 recession: An analysis of hospitals in Maryland

Journal of Hospital Administration ◽

10.5430/jha.v3n3p7 ◽

2013 ◽

Vol 3 (3) ◽

pp. 7

Author(s):

Simone Rauscher Singh

Keyword(s):

Burden Of Illness ◽

Panel Regression ◽

Charity Care ◽

Community Benefit ◽

For Profit ◽

Community Benefits ◽

Not For Profit ◽

Difficult Time ◽

Using Data ◽

Charitable Activities

During the 2008 recession, many U.S. hospitals had to lay off staff and cut services to reduce costs, yet little is known about how these cuts affected hospitals’ provision of community benefits. While the need for charitable programs and services grew during this economically difficult time, financial pressures may have forced hospitals to cut back on their community benefit spending. Using data for not-for-profit hospitals in the state of Maryland for the years 2006 to 2010, this study explored whether, and if so how, hospitals changed their provision of community benefit during the 2008 recession. The findings showed that, on average, Maryland hospitals increased their charitable activities during the recent recession. Between 2006 and 2010, total spending on community benefits grew from an average of 5.6% to 7.7% of operating expenses with the most substantial growth in hospitals’ provision of charity care and mission-driven health services. Panel regression analysis showed that this increase in charitable activity was associated with increases in community need. Hospitals’ financial performance, on the other hand, was unrelated to their community benefit spending. These findings indicate that even in times of constrained budgets, Maryland hospitals provided substantial amounts of community benefit in response to the needs of the communities they serve. Hospital-based community benefit programs thus have the potential to play an important role in on-going community-wide efforts aimed at reducing the burden of illness and improving population health.

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