Not all transfers of value to qualified charitable organizations are deductible. When you buy a book from the college bookstore, your payment is not a contribution; you got what you paid for. If you give $300 to your local public radio station, and they give you a tote bag, you've made a...

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....