We examine whether the patterns of entry and exit established in prior work continue to persist, despite recessions in 2001 and 2008, the introduction of the new Form 990 in 2008, and claims of increased IRS enforcement. We find that charity net entry rates remain positive and consistent over...

This paper provides a comparative assessment of the legal frameworks for non-profit organisations (NPOs) in England and Japan, offering fresh insights into the differences in legislative support for NPO development in both countries. Following a review of NPO legal developments in England and...

Nonprofits across the nation are increasingly launching earned-income ventures to support their social missions. Even though this is not a new strategy for many nonprofits, for the sector as a whole it is a fundamental shift from traditional sources of revenue. This study identifies and...

Socio-economic and political changes after November 1989 have strongly influenced Slovak society, with impacts being observed on almost all areas of economic, political, social and public life. Highly intensive development of the so-called “third sector” has been among these factors. A new...

This article provides a critique of the Global Reporting Initiatives (GRI) guidelines, sustainability reporting (SR) guidelines and also examines their applicability to public and third sector organizations. The article finds that these guidelines promote a ‘managerialist' approach to...

This study examines the determinants and consequences of tax service provider choice among not-for-profit (NFP) organizations. Understanding how clients choose among professional services firms for tax services is important both because of the economic significance of tax service revenues to...

This study examines the determinants and consequences of tax service provider choice among not-for-profit (NFP) organizations. Understanding how clients choose among professional services firms for tax services is important both because of the economic significance of tax service revenues to...