The Effects of Capital Campaigns on Local Nonprofit Ecologies

2018 ◽  
Vol 47 (3) ◽  
pp. 645-656 ◽  
Author(s):  
Joanna Woronkowicz
Keyword(s):  
Nonprofit Organizations ◽  
Internal Revenue Service ◽  
Arts Organizations ◽  
Natural Distribution ◽  
Capital Campaign ◽  
Internal Revenue ◽  
Capital Campaigns ◽  
Short Period ◽  
Distribution Of Resources ◽  
Nonprofit Arts

When charities launch capital campaigns, they hope to attract large amounts of resources in a relatively short period of time; however, other charities in the area are likely to see such campaigns as disruptive to the natural distribution of resources to area nonprofits by disproportionately directing area donations to a single organization. This study seeks to understand the effects capital campaigns have on both the fundraising performance of other nonprofits and the makeup of a local nonprofit ecology. The analysis uses data from a randomly sampled set of nonprofit arts organizations that had capital campaigns for facilities projects between 1994 and 2007 and Internal Revenue Service Form 990 data on 501 (c) (3) nonprofit organizations in each county. The results illustrate that a capital campaign positively affects the fundraising performance of other charities in a local nonprofit ecology, but that campaigns decrease the size of a local nonprofit ecology.

scholarly journals Nonprofit Arts Organizations’ Pursuit of Public Interests: The Role of Board Diversity

2021 ◽  
Vol 0 (0) ◽  
Author(s):  
Young-Joo Lee
Keyword(s):  
Nonprofit Organizations ◽  
Racial Diversity ◽  
Arts Organizations ◽  
Board Governance ◽  
Public Interests ◽  
Board Diversity ◽  
The Public ◽  
Nonprofit Boards ◽  
Nonprofit Arts

Abstract Although nonprofit organizations are expected to contribute to public interests, their tax exemption does not necessarily entail serving the broader public. What, then, makes nonprofit organizations orient their work externally, serving the broader public, instead of internally, pursuing private goals? This paper examines this question by studying the link between nonprofits’ board governance, with a specific focus on boards’ racial diversity, and their contribution to public interests. The analysis of the 2015 US Local Arts Agency Census reveals that boards’ racial diversity is closely related with nonprofit arts organizations’ participation in serving the broader public through civic engagement and community development activities. The findings offer insights on how nonprofit boards, which are neither publicly elected nor publicly accountable, can be trusted to attend to broader issues of the public interest.

Nonprofit Arts Organizations: Debt Ratio Does Not Influence Donations—Interest Expense Ratio Does

2017 ◽  
Vol 48 (7) ◽  
pp. 659-667 ◽  
Author(s):  
Cleopatra Charles
Keyword(s):  
Capital Structure ◽  
Nonprofit Organizations ◽  
Arts Organizations ◽  
Debt Ratio ◽  
Scarce Resources ◽  
Expense Ratio ◽  
Current Period ◽  
Private Contributions ◽  
Nonprofit Arts ◽  
Interest Expense

Due to increased competition for scarce resources, scholars and practitioners have been devoting more attention to identifying the factors that drive private contributions to nonprofit organizations in recent years. This study aims to investigate whether capital structure decisions made by nonprofit managers have an impact on future contributions from individual donors. More specifically, it asks whether debt is associated with a reduction in future financial support. This study relies on data derived from the DataArts Cultural Data Profile to answer this question. It utilizes a log-log model where the dependent variable is defined as total private contributions in the current period. Results indicate that an increase in the interest expense to total expense ratio is associated with a decrease in future contributions. A nonprofit’s debt to assets ratio, however, does not have a statistically significant impact on future contributions.

How Nonprofit Arts Organizations Sustain Communities: Examining the Relationship Between Organizational Strategy and Engagement in Community Sustainability

2019 ◽  
Vol 50 (3) ◽  
pp. 244-259
Author(s):  
Alisa V. Moldavanova ◽  
Nathaniel S. Wright
Keyword(s):  
Nonprofit Organizations ◽  
Research Question ◽  
Organizational Strategy ◽  
Arts Organizations ◽  
Community Sustainability ◽  
Arts And Culture ◽  
Nonprofit Arts ◽  
Scholarly Discourse ◽  
The Relationship

This article investigates the relationship between several elements of organizational strategy and arts and culture nonprofits perceived contributions to community sustainability. We ask the following research question: What are the drivers of arts and culture nonprofits’ engagement in community sustainability? Drawing on data collected from a survey of 175 nonprofits in the state of Michigan, this article reports the findings about arts and culture organizations perceived engagement in community sustainability and factors that may foster or inhibit such engagement. The study advances our understanding of the role that nonprofit organizations play in fostering local sustainable development, and it also informs broader scholarly discourse on the role of arts and culture organizations in a society.

Tax Practitioner Credentials and the Incidence of IRS Audit Adjustments

2003 ◽  
Vol 17 (1) ◽  
pp. 1-14 ◽  
Author(s):  
Peggy A. Hite ◽  
John Hasseldine
Keyword(s):  
Random Selection ◽  
Internal Revenue Service ◽  
Internal Revenue ◽  
Tax Returns ◽  
Selection Of

This study analyzes a random selection of Internal Revenue Service (IRS) office audits from October 1997 to July 1998, the type of audit that concerns most taxpayers. Taxpayers engage paid preparers in order to avoid this type of audit and to avoid any resulting tax adjustments. The study examines whether there are more audit adjustments and penalty assessments on tax returns with paid-preparer assistance than on tax returns without paid-preparer assistance. By comparing the frequency of adjustments on IRS office audits, the study finds that there are significantly fewer tax adjustments on paid-preparer returns than on self-prepared returns. Moreover, CPA-prepared returns resulted in fewer audit adjustments than non CPA-prepared returns.

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