This paper explores the competitive bidding process in eight regions of Russia where local governments entered into. The bidding documents have been analyzed in terms of the type of provider ownership, public or private, levels of nonprofit activity, and nonprofit competitiveness. The findings...

I provide evidence that an unexpectedly large number of not-for-profit organizations report total revenues just shy of revenue thresholds that trigger state-mandated audited financial statements from those organizations. This result is consistent for seventeen of the nineteen states examined. It...

The diffusion of social media has opened new possibilities for targeted stakeholder communication and, with it, new forms of organizational resources. This paper examines the nexus between social media-based stakeholder communication and the acquisition of social media-based resources, referred...

“Crowdfunding” is a way of using the Internet to raise money by asking the public to contribute to a project. This Article argues that crowdfunding has succeeded, at least in part, because it makes charitable giving more efficient by solving certain “charity failures,” or inefficiencies...

We find robust evidence which indicates that nonprofit donors incorporate third party rating information into their decision to give. Specifically, using a sample of over 3,800 unique nonprofit organizations rated by the three largest charity rating organizations and over 12,000 unrated control...

The profit non-distribution constraint (NDC) is the basic requirement for non-profit tax privileges all over the world. In donative non-profits it is justified by the need to prevent donors' exploitation by firm owners. Donative non-profits, however, are not the only type of third-sector...

With public services such as health and education, it is not straightforward for consumers to assess the quality of provision. Many such services are provided by monopoly not-for-profit providers and there is concern that for-profit providers may increase profit at the expense of quality. This...

The paper present the nonprofit entities accounting regulation in Italy and in Spain in an European perspective. After a presentation of activities of nonprofit entities and difference in their governance, the paper presents the accounting regulation for nonprofit entities in Italy...

We study how nonprofit profitability affects external funding. Using a sample of over 273 thousand U.S. nonprofit organization (NPO) observations between 1999-2019, we find that profitability is associated with greater public support; however, when NPOs are excessively profitable, they receive...

Social enterprises (SEs) have been active for some decades and have been regulated by law in several countries. Their operation showed ability to complement the provision of welfare services, especially social services, by the public sector and private enterprises, and to innovate in the...