scholarly journals The COVID Wildfire: Non-Profit Organizational Challenge and Opportunity

2020 ◽  
Vol 11 (2) ◽  
pp. 8
Author(s):  
Jeff Loomis
Keyword(s):  
Nonprofit Organizations ◽  
Business Models ◽  
Nonprofit Organization ◽  
Nonprofit Sector ◽  
Non Profit ◽  
Program Delivery ◽  
De Se ◽  
Key Barrier ◽  
Organizational Challenge ◽  
Innovative Approaches

Nonprofit organizations in Canada were significantly impacted by COVID-19, including lost revenue and needing to adjustthe program delivery. The lack of technology capacity in the nonprofit sector is a key barrier for many nonprofit organizations to adapt to delivering programs online. Momentum, a Calgary-based nonprofit organization, experienced both financial and programmatic challenges due to COVID-19. Momentum pivoted program delivery to provide supports during the COVID-19 lockdown and developed innovative approaches to online programming. Since the start of the COVID-19 pandemic in Canada, Momentum was able to rapidly develop its capacity to use technology for online programming with the support of critical new funding. Many nonprofits will have to transform their business models to not only survive but thrive in the post-COVID world.Les organismes à but non lucratif (OBNL) au Canada ont été fortement touchées dans le contexte de la pandémie de laCOVID-19, notamment à cause d'une perte de revenus et de la nécessité de se réajuster afin de prêter des services enligne. Le manque de capacités technologiques dans le secteur à but non lucratif est un obstacle majeur à l'adaptation denombreux OBNL à la prestation de services en ligne. Momentum, un OBNL basé à Calgary, a connu des difficultésfinancières et de planification en raison de la COVID-19. Par contre, l'organisme a su adapter son offre de services pourfournir un soutien pendant le confinement et a développé des approches innovantes pour la prestation de services enligne. Depuis le début de la pandémie au Canada, Momentum a développé rapidement sa capacité à utiliser la technologiepour offrir des services en ligne grâce à des nouvelles sources de financement qui ont été essentielles pour cetteadaptation. De nombreux OBNL devront transformer leur modèle d'entreprise pour non seulement survivre, mais aussiprospérer dans un monde post-COVID. 

scholarly journals The Truth about Honesty in the Nonprofit Sector

2020 ◽  
Author(s):  
Bruce D. McDonald ◽  
Christopher B Goodman
Keyword(s):  
Nonprofit Organizations ◽  
Financial Reporting ◽  
Nonprofit Sector ◽  
The United States ◽  
Financial Information ◽  
Benford’S Law ◽  
Non Profit ◽  
External Monitoring ◽  
Benford's Law ◽  
Program Costs

The nonprofit sector aims to provide services with a public benefit, but how honest is it? Since the nonprofit sector relies on fundraising efforts to support its administration and program costs, and since poor financial performance can scare potential contributors away, nonprofit organizations have an incentive to appear fiscally healthy regardless of their true condition. We examine the factors associated with the honesty of organizations in the nonprofit sector using Benford’s Law, which tests for abnormalities in data that result from intentional falsification. Using the 990 tax filings for 51,010 nonprofits in the United States from 2012 and 2013, we find evidence of problems in the accuracy of their financial reporting. Those organizations with more external users of their financial information tend to conform more closely with Benford’s Law, suggesting more external monitoring of non-profit organizations may decrease the likelihood of misreported financial information.

scholarly journals THE ACCOUNTING OF NON-PROFIT ORGANIZATIONS IN PORTUGAL: THE CASE OF PRIVATE INSTITUTIONS OF SOCIAL SOLIDARITY (IPSS)

2012 ◽  
Vol 5 (1) ◽  
pp. 72-82
Author(s):  
Maria da Conceição da Costa Marques ◽  
Vanda Maria Vilarinho Maciel
Keyword(s):  
Nonprofit Organizations ◽  
Nonprofit Sector ◽  
Accounting Standards ◽  
Social Solidarity ◽  
Accounting System ◽  
Non Profit ◽  
Goods And Services ◽  
Accounting Rules ◽  
Indispensable Tool ◽  
Government Body

The nonprofit sector is made up of nonprofit organizations that, by law or custom, do not distribute any profit that may be generated by the Associates. They are institutionally separate from government, are self managed and non-binding. The IPSS, are non-profit institutions, created by private initiative, with the purpose of giving organized expression to the moral duty of solidarity and justice between individuals and they are not administered by the State or a local government body to proceed among others, their goals, through the provision of goods and services. The new accounting system of nonprofit institutions, emerges as an indispensable tool for management, because these organizations are not sufficiently different from business enterprises, public agencies, etc., Management models and practices adopted will be similar. This study deals with the system of accounting standards for non-profit sector entities (ESNL), part of the Accounting Standardisation System (SNC), through which they create their own accounting rules, application-specific entities to continue, under primary, non-profit activities and not distribute to its members or taxpayers any direct financial or economic gain. Key words: accounting standards, ESNL, accounting, financial statements.

scholarly journals Information and Communication Technologies in Networks of Non-Profit Organizations

2021 ◽  
Author(s):  
Eli Malinsky
Keyword(s):  
Nonprofit Organizations ◽  
Information And Communication Technologies ◽  
Nonprofit Sector ◽  
Communication Technologies ◽  
Research Process ◽  
Human Action ◽  
Non Profit ◽  
Information And Communication ◽  
Website Analysis ◽  
Different Parts

This thesis explores the recursive interaction among technology, human action and institutional properties in three networks of nonprofit organizations. The aims of the research are two-fold: to make a theoretical contibution to literature on organizations and technology by applying concepts of institutionalism and the structurational model of technology to a unique organizational form; and, to make a practical contribution to the nonprofit sector by improving knowledge of how networks of nonprofit organizations interact with information and communication technologies. The research process involved 13 interviews, 44 qualitative surveys and copious document and website analysis. The findings indicate that technology is not institutionalized uniformly within the network structures but instead comes to assume different roles within different parts of the networks. This leads to an extension of the structurational model of technology and also highlights the importance of flexible technologies that can be adapted to the variable circumstances of a single network structure.

scholarly journals Information and Communication Technologies in Networks of Non-Profit Organizations

2021 ◽  
Author(s):  
Eli Malinsky
Keyword(s):  
Nonprofit Organizations ◽  
Information And Communication Technologies ◽  
Nonprofit Sector ◽  
Communication Technologies ◽  
Research Process ◽  
Human Action ◽  
Non Profit ◽  
Information And Communication ◽  
Website Analysis ◽  
Different Parts

This thesis explores the recursive interaction among technology, human action and institutional properties in three networks of nonprofit organizations. The aims of the research are two-fold: to make a theoretical contibution to literature on organizations and technology by applying concepts of institutionalism and the structurational model of technology to a unique organizational form; and, to make a practical contribution to the nonprofit sector by improving knowledge of how networks of nonprofit organizations interact with information and communication technologies. The research process involved 13 interviews, 44 qualitative surveys and copious document and website analysis. The findings indicate that technology is not institutionalized uniformly within the network structures but instead comes to assume different roles within different parts of the networks. This leads to an extension of the structurational model of technology and also highlights the importance of flexible technologies that can be adapted to the variable circumstances of a single network structure.

scholarly journals Celebrity Endorsement for Nonprofit Organizations: The Role of Experience-based Fit between Celebrity and Cause

2016 ◽  
Vol 10 (1) ◽  
pp. 8
Author(s):  
Sun-Young Park
Keyword(s):  
Nonprofit Organizations ◽  
Nonprofit Organization ◽  
Nonprofit Sector ◽  
Theoretical Explanation ◽  
For Profit ◽  
Not For Profit ◽  
Potential Benefits ◽  
Social Cause ◽  
Social Causes

Although using celebrities to raise awareness and funds for social causes is a popular technique these days, little research has offered a theoretical explanation for the effects of a celebrity’s personal values on socially oriented communications. This paper, therefore, aims to investigate the role of celebrity experience with a cause, as well as the celebrity endorser’s association with the not-for-profit organizations, in determining the effectiveness of the celebrity’s endorsement of the cause. Results reveal that a celebrity’s personal experience with the endorsed cause positively influences consumers’ perceived congruence between the celebrity and the cause, attributions of the celebrity altruistic motives for the endorsement, perceptions of the celebrity credibility, and attitudes toward the celebrity and the nonprofit organization. Additionally, a celebrity associated with an organization as a founder compared to a spokesperson appears to yield more favorable perceptions of celebrity credibility and attitudes toward the celebrity and the organization. Finally, interesting interaction effects between the celebrity-cause fit and the celebrity’s association with the nonprofit organization emerged. Findings of the present study provide insights into the potential benefits and liabilities of using a celebrity to promote a social cause in the nonprofit sector.

scholarly journals The Truth about Honesty in the Nonprofit Sector

2021 ◽  
pp. 188-210
Keyword(s):  
Nonprofit Organizations ◽  
Financial Reporting ◽  
Nonprofit Sector ◽  
The United States ◽  
Financial Information ◽  
Benford’S Law ◽  
Non Profit ◽  
External Monitoring ◽  
Benford's Law ◽  
Program Costs

The nonprofit sector aims to provide services with a public benefit, but how honest is it? Since the nonprofit sector relies on fundraising efforts to support its administration and program costs, and since poor financial performance can scare potential contributors away, nonprofit organizations have an incentive to appear fiscally healthy regardless of their true condition. We examine the factors associated with the honesty of organizations in the nonprofit sector using Benford’s Law, which tests for abnormalities in data that result from intentional falsification. Using the 990 tax filings for 51,010 nonprofits in the United States from 2012 and 2013, we find evidence of problems in the accuracy of their financial reporting. Those organizations with more external users of their financial information tend to conform more closely with Benford’s Law, suggesting more external monitoring of non-profit organizations may decrease the likelihood of misreported financial information.

Moderating effects of identification on volunteer engagement: an exploratory study of a faith-based charity organization

2016 ◽  
Vol 20 (2) ◽  
Author(s):  
Minjeong Kang
Keyword(s):  
Nonprofit Organizations ◽  
Nonprofit Organization ◽  
Nonprofit Sector ◽  
Volunteer Organization ◽  
Faith Based ◽  
Research Findings ◽  
Organization Identification ◽  
Charity Organization ◽  
Case Organization ◽  
Volunteer Engagement

Purpose Volunteers are often crucial components to many nonprofit organizations as their financial resources continue to decline. Volunteer activities in the nonprofit sector provide a broad range of services from administrative support (24%) such as fundraising and office work to providing social service and care (20%) such as preparing and delivering food, teaching or counseling. The purpose of this study was to examine the influences of important factors in creating volunteers’ engagement with nonprofit organizations. Design/methodology/approach The population of the proposed survey was volunteers of a faith-based nonprofit organization in the Northeast region of United States. The organization is a synod that oversees more than 1,000 Presbyterian churches over eight states in the Northeast region of the United States. The primary focus of its mission is prison ministry that aims to help imprisoned immigrants and their families with legal and other necessary supports. With help from the organization’s management, the researcher sent out an online survey to 1,973 eligible volunteers, with response rate of 29.90 percent (AAPOR RR1). This resulted in a total sample size of 590 volunteers who completed the survey. Findings This study found that, when the level of identification was higher, the influence of satisfaction on affective commitment became greater. Therefore, for this nonprofit organization that heavily relies on volunteer support, it is important to establish and maintain a mutually agreeable identification with its volunteers to foster volunteer engagement. Volunteer-organization identification seemed particularly crucial for volunteers to be empowered and to become actively involved with the case organization. Also, when individual volunteers identified themselves with the nonprofit organization, there was a greater influence of satisfaction with the organization on their engagement in their voluntary work. Research limitations/implications This study findings suggest that for a nonprofit organization that heavily relies on volunteer support, it is important to establish and maintain a mutually agreeable identification with its volunteers to foster volunteer engagement. Volunteer-organization identification seemed particularly crucial for volunteers to be empowered and to become actively involved with the case organization. Due to the exploratory nature of the study with the survey data from a single nonprofit organization, the application of the research findings beyond the scope of this study should be made cautiously. Especially, given various kinds of nonprofit organizations, the specific context of this study’s nonprofit organization (i.e., faith-based charity organization) would limit the general application of research findings. Practical implications This study also suggests a sound measure of volunteer engagement. For management of volunteer engagement, the suggested measurement system can be helpful for management of nonprofit organizations and further research in nonprofit public relations. Originality/value Extra-role behaviors and organizational citizenship behaviors have been identified as manifest characteristics of both employee and customer engagement and this link has yet to be explored in the nonprofit sector for volunteering and cause advocating behaviors. The current study adopts engagement as an important motivational variable to understand volunteer motivations and suggests satisfaction with nonprofit organization management and volunteer-organization identification as important antecedents to volunteer engagement.

scholarly journals Leadership and Management in Non-Profit Organization: Perspective from Nigeria

2021 ◽  
Vol 9 (9) ◽  
pp. 1346-1352
Author(s):  
Joel Bulus Haruna
Keyword(s):  
Nonprofit Organizations ◽  
Significant Relationship ◽  
Nonprofit Organization ◽  
Economic Situation ◽  
Management Skill ◽  
Leadership And Management ◽  
Skill Sets ◽  
Non Profit ◽  
Current Economic Situation ◽  
Non Profit Organizations

Abstract: This study is set out to investigate “Leadership and management in nonprofit organization: perspective from Nigeria”. Relevant data were drawn from selected staff and managers from selected non-profit organizations in Lagos, using a wellstructured questionnaire. The result of the findings revealed that there is a significant impact of leadership on the performance of nonprofit organizations in Nigeria and that there is a significant relationship between management and the performance of nonprofit organizations in Nigeria and finally lack of funds and the current economic situation is a problem facing management and leadership of non-profit organizations in Nigeria. It was concluded that managers of non-profit organization must possess extra ordinary qualities of leadership to move their organizations forward. The study recommended that managers in non-profit organizations need to expand their leadership and management skill sets in order to strengthen the organizations and help effectively manage the running’s of these organizations.

scholarly journals NONPROFIT LEGAL ENTITIES IN THE LEGISLATION OF CZECH REPUBLIC AND SLOVAKIA

2016 ◽  
Vol 2 (1) ◽  
pp. 0-0
Author(s):  
Ольга Сакович ◽  
Olga Sakovich
Keyword(s):  
Czech Republic ◽  
Nonprofit Organizations ◽  
Nonprofit Organization ◽  
Nonprofit Sector ◽  
Legal Regulation ◽  
Economic Life ◽  
Science Literature ◽  
Commercial Activities ◽  
Civil Codes ◽  
Legal Entities

The author observes different stages of legal regulation of nonprofit organization activities from 1990 till our days in Czech Republic and Slovakia in presented article. The author attends the reforms of civil legislation, which were carried out in this states, and notes the differences in methods of carrying out the reforms in Czech Republic and Slovakia, in spite of existing dualism of private law in both countries. The article reveals the results of Czech reforms of legislation, regulating nonprofit legal persons. The author examines the established system of common and special laws, regulated nonprofit organizations in Czech Republic and Slovakia and points out their identity and differences. Author reviews the law terms which are used in legislation and science literature of both states. Also author underlines that in the civil codes of Czech Republic and Slovakia legal persons are not divided into commercial legal entities and nonprofit legal entities. The types of nonprofit organizations in Czech Republic and Slovakia are examined in the present article and the main attention author pays to government legal persons and their structure. Author explores legislative regulation of commercial activities of nonprofit organization. Also author of the article pays attention to fundraising of nonprofit organizations and their taxation. On the basis of the research the author defines the trends of legal regulation of this category of legal persons, and underlines the importance of the nonprofit sector in social and economic life in the Czech Republic and Slovakia.

21st Century Leadership in the Nonprofit Sector

2012 ◽  
pp. 363-372
Author(s):  
Sharon G. Juozapavicius
Keyword(s):  
Nonprofit Organizations ◽  
21St Century ◽  
Nonprofit Sector ◽  
Education Technology ◽  
Non Profit ◽  
21St Century Education ◽  
Face To Face ◽  
Know How ◽  
The Past ◽  
21St Century Leadership

The past decade has birthed not only remarkable advances in technology, but also an evolution of thought concerning nonprofit organizations. This ontogeny has brought the nonprofit sector face-to-face with a new reality. A certainty confronting head-on the old mores that have dictated the sensibilities by which a nonprofit’s manner and method were framed. Success, in the 21st century marketplace, now requires a non-profit to be both technically astute and business savvy. It must not only equal or outperform its sister agencies, but also meet challenges posed by the worlds of commerce and government. Its leadership in turn must be equipped to handle these challenges and oversee profitable processes and procedures. This chapter will consider four key requisites for nonprofit leaders in the 21st century: education, technology, know-how, and environment. It will examine the role each plays in a leadership portfolio, along with the difficulties and rewards inherent in their determination and utilization.

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