Using a comprehensive sample of U.S. non-profit hospitals from 2011 to 2015, we examine the effects of state community benefits regulation (CBR) on the amount of charity care provided by and the operational efficiency of U.S. non-profit hospitals. First, we document that, under such regulations,...

In der vorliegenden Studie "Die Besteuerung gemeinnütziger Organisationen im internationalen Vergleich" wird in einem internationalen Vergleich dargelegt, wie die Besteuerung der gemeinnützigen Organisationen in den anderen EU-Ländern sowie Japan und den USA geregelt ist. Insbesondere werden...

In der vorliegenden Studie "Die Besteuerung gemeinnütziger Organisationen im internationalen Vergleich" wird in einem internationalen Vergleich dargelegt, wie die Besteuerung der gemeinnützigen Organisationen in den anderen EU-Ländern sowie Japan und den USA geregelt ist. Insbesondere werden...

The purpose of this study is to examine factors influencing U.S. charitable giving during the first full year of the Great Recession. Demand on the services of human service nonprofits typically escalates during periods of extreme economic downturn; thus donations to agencies serving the most...

Preface -- 1. Nonprofit corruption: Description, causes, and effects -- 2Nonprofits by the numbers: Data overview and stakeholder interests -- 3. Misuse, misdemeanors, and felonies: The levels of nonprofit malfeasance -- 4. When philanthropy goes wrong: The role of agency problems and poor...