Summary The ability of foundations to build social capital has been considered insufficiently. Using a case study design describing a successful project with a network structure, this study presents abilities and characteristics of foundations that allow them to develop networks, norms, and...

Die Forschung zu Non-Profit Governance bezieht sich dominant auf den Vorstand einer Non-Profit-Organisation (NPO). Dabei spielen weit mehr Akteure eine Rolle fuer die Governance einer NPO. Dieser Beitrag befasst sich auf der Grundlage des Institutionellen Isomorphismus mit der Bedeutung des...

Philanthropisches Handeln bezweckt die Zustands- oder Verhaltensveraenderung im Leben anderer Menschen. Trotz der altruistischen Grundhaltung kommt nicht zuletzt durch die aktuelle Diskussion um Wirkungsmessung und Professionalisierung in der Philanthropie die Frage auf, welche Konsequenzen eine...

One of the few regulations that all private foundations in the United States face is the requirement that they spend in grants and administrative expenses at least 5 percent of the value of their endowment. This number remains less a product of economic reasoning than three decades old political...

Today, the annual IRS Form 990 tax filing is the principal annual disclosure mechanism of nonprofit organizations. Over time, considerable thought has been put into finding ways to improve access and use of the 990 Form, with only scant attention focused on whether the 990 is the right data...

<title>Abstract</title> In the search for sustainability and stability, a central tenet of social entrepreneurship holds that revenue diversification is desirable. Business and nonprofit researchers have long argued that by establishing and maintaining multiple streams of funding, including some combination of...