Purpose: The purpose of this paper is to analyse nonprofit regulation through comparing and contrasting mutual-benefit and public-benefit entities. It ascertains how these entities differ in size, publicness, tax benefits and whether these differences might suggest regulatory costs should be...

Financial vulnerability is a critical issue for nonprofit sports clubs due to clubs’ increasing costs and impediments to generating sufficient income. The first objective of this study is to derive a conceptual understanding of financial vulnerability for sports clubs by assessing three...

Many amateur (third sector) sports clubs face financial vulnerability, threatening their ongoing operations. Resource dependency theory argues that clubs should eschew financial vulnerability through diversifying their revenue, increasing funder legitimacy, and having a proactive and open board....

Civil Society Organisations (CSOs) comprise a diverse range of associations, including NGOs, community groups, political parties and social networks. Nevertheless, despite heterogeneity, regulators, funders and donors often treat CSOs as homogeneous when demanding accountability. This paper...

Financial vulnerability is a critical issue for nonprofit sports clubs due to clubs' increasing costs and impediments to generating sufficient income. The first objective of this study is to derive a conceptual understanding of financial vulnerability for sports clubs by assessing three...