Nonprofit accountability in Russia is becoming increasingly important as nonprofit organizations become more open delivering more social services, public participation increases and third sector institutions evolve. In this paper authors demonstrate accountability in its different dimensions as...

Nonprofit, or tax-exempt, hospitals have been increasingly scrutinized in recent decades by the American public and government officials due to their tax exemption. A majority of this criticism stems from the notion that these hospitals are providing community benefits that are significantly...

Self-regulation is a new mandate in American nonprofit life, both for the nonprofit sector itself and for its government overseers. In the United States, this new self-regulation imperative is the product of oversight and hearings by the Senate Finance Committee on nonprofit and philanthropic...

Twenty-first century activists—inspired by recent social movements and criticisms of the “non-profit industrial complex”—have increasingly sought to avoid pursuing their activism through the hierarchical, professionally managed non-profit corporations that have been the norm for social...

As the public sector increasingly relies on grants to nonprofits to provide human services, both public and nonprofit partners are exploring the implications of this relationship in order to ensure the best possible outcomes. A key issue that has emerged in the public sector literature is the...

This paper explores the linkages between regional strategies for the social economy and regional development in four EU countries: France, Spain, Sweden and Poland. It provides a comparative perspective of regional strategies for the social economy (Section 1), based on i) the level of...

Professionalität im Management von kleinen und mittleren Vereinen weist einen deutlichen Zusammenhang mit ihrer Ressourcenlage und dem Grad ihrer Zielerreichung auf. Am Beispiel von Schweizer Sportvereinen lässt sich zeigen, dass sich die erfolgreicheren Vereine insbesondere durch eine...

Spenden sammelnde Organisationen besitzen beträchtliche und in der Praxis eher unterschätzte Freiheitsgrade in der Bestimmung ihres Finanzierungsmix. Der Beitrag erläutert im ersten Schritt sieben verschiedene Kalküle, die bei der Festlegung des angestrebten Mix aus privaten Spenden,...

This article is based on a systematic literature review of compensation practices and motivation processes in social sector organisations. The review is divided into two main sub-sections- compensation and motivation. The review of the compensation literature provides a holistic understanding of...

Nonprofit organizations operate taxable activities in two general ways: as unrelated businesses operated by the nonprofit or through controlled subsidiaries. Prior research and regulatory attention has focused on unrelated business activities, although taxable subsidiaries generate at least as...