Nonprofit Governance

Data analysis enables non-profit organizations to make evidence-based decisions, evaluate program outcomes, and identify opportunities for improvement. This book introduces key concepts, tools, and methods for analyzing data in the non-profit context, from basic descriptive statistics to data visualization and interpretation. Practical examples and case studies illustrate how data can drive strategic planning, enhance transparency, and strengthen impact.

Strategic planning is a critical process for aligning non-profit organizations' missions with their actions, especially in complex and resource-constrained environments. This article explores the foundations and functions of strategic planning within the non-profit sector, examining its distinctive characteristics in comparison to business planning. The article outlines the essential components of an effective strategic plan-mission and vision statements, core values, SWOT analysis, strategic goals, implementation frameworks, and key performance indicators. Emphasis is placed on participatory planning processes, datainformed decision-making, and adaptive strategies that remain responsive to changing contexts. Drawing on both scholarly literature and applied field practice, the article positions strategic planning not merely as a managerial tool but as an iterative process of organizational sense-making. The discussion is grounded in contemporary research and enriched with practical frameworks that can support NGO leaders, boards, and teams in building strategic clarity and long-term impact.

Capacity Building in Developing Countries explores how individuals, communities, and institutions in the Global South can build sustainable capacity to solve complex local challenges. This book provides actionable strategies for designing and implementing effective capacity-building initiatives, with attention to local ownership, participatory methods, and long-term impact. It is designed for NGO staff, development practitioners, trainers, educators, and community leaders working in fragile, resource-constrained environments. By bridging theory and field practice, the book helps development actors strengthen systems, skills, and structures from within.

Demands for Broadened Accountability (BA) of nonprofit organizations require that boards achieve a high level of engagement to address important issues properly . This paper presents the theoretical basis for boards falling short of such engagement and specifies fundamental obstacles leaders face in achieving BA. One set of especially salient obstacles is conceptualized as false governance dilemmas.

Grant compliance is a critical aspect of nonprofit governance, guaranteeing that organizations comply with the legal, fiscal, and operational requirements established by their donors. Nonprofit organizations in the United States rely heavily on grants obtained from government agencies, philanthropic organizations, and corporate donors to pursue their missions. Failure to meet grant requirements, however, can lead to devastating consequences, including financial loss, reputational damage, and restrictions on future funding. This article discusses the key issues that nonprofits face in maintaining compliance with their grants, which include financial mismanagement, inadequate reporting practices, changing regulatory requirements, and constraints in organizational capacity. Additionally, it outlines methods of enhancing compliance through the enforcement of strong internal policies, accurate financial management practices, specific training programs, and technology use to track compliance. The article also highlights the importance of accountability for enhanced transparency and the development of donor trust, which is essential for securing continuous funding and ensuring organizational sustainability. By implementing strict governance structures and proactive compliance measures, nonprofits can avoid potential pitfalls, optimize operational efficiency, and extend their reach in the communities they serve. Comprehensive case studies demonstrating effective compliance practices utilized by nonprofits will offer practical lessons on how organizations can overcome compliance-related challenges. The article further discusses the importance of strong grant compliance in maintaining long-term sustainability by building donor confidence, ensuring the financial integrity of the organization, and positioning the nonprofit for future growth. The discussion will further involve policy proposals aimed at helping nonprofits manage the intricacies surrounding compliance, thus retaining their positive status with funders and regulatory bodies. As the nonprofit landscape changes, staying well-advised about compliance requirements will become increasingly important for organizations determined to amplify their influence and achieve their missions. This handbook acts as a tool for nonprofit organizational leaders, grant administrators, and policymakers that will increase grant compliance, as well as promote responsibility where they have sway.

This report investigates nonprofit governance practices, drawing insights from IRS Form 990 data across tax years 2019–2021. Key governance metrics, including board composition, independence, documentation practices, policy adherence, and autonomy, were analyzed to evaluate their impact on transparency, accountability, and decision-making. The findings reveal that nonprofits consistently adhere to documentation best practices, with a majority maintaining governing body minutes and sharing Form 990 before filing, highlighting strong transparency foundations. However, challenges persist, such as limited independent board majorities and centralized decision-making, particularly among smaller organizations. The analysis also identifies governance trends across nonprofit age groups, revenue categories, and regional contexts, noting that younger and higher-revenue nonprofits demonstrate stronger independent governance practices. The report concludes by emphasizing areas for improvement, such as enhancing board independence and diversifying governance structures, to strengthen the sector's ability to fulfill its mission and maintain public trust.

Are Gray Skies Clearing Up? Shedding Light on Nonprofit Governance in the Wake of Revamped IRS Form 990 * 95 N.C. L. REV. 235 (2016) 236 NORTH CAROLINA LAW REVIEW [Vol. 95 investment banking practices at the dawn of the twentieth century, "[s]unlight is. .. the best of disinfectants." 7 The public's ability to access relevant information-sunlightencourages best practices and transparency. Unfortunately, recent scandals suggest that-at least regarding nonprofit governance-it is cloudy far too often. For example, in April 2015, auditors discovered that Dana Cope, the former executive director of the State Employees Association of North Carolina ("SEANC"), 8 spent nearly $500,000 of company money on private expenses between 2012 and 2015. 9 According to the audit, Cope-the only person to review annual financial and governance reports 10-used SEANC funds to renovate his home, take a family trip to China, and purchase private flight lessons. 11 Mitch Leonard, the director who replaced Cope, lamented that the abuses "stem[med] from a culture of submissiveness, deliberately built over time by Mr. Cope, and maintained for his own financial benefit. As a result, established financial controls were compromised, transparency thwarted, and the truth denied." 12 Unfortunately, director abuse of nonprofit funds is not extraordinary. 13 In 2015, public scandals implicating nonprofit directors surfaced nationwide. 14 As executives 15 and commentators 16 7. LOUIS D. BRANDEIS, OTHER PEOPLE'S MONEY AND HOW THE BANKERS USE IT 92 (1914). Justice Brandeis called for the public disclosure of commissions and profits made by bankers to be used as a remedy for unreasonable compensation and as an aid that investors could use to judge the safety of their investments. Id. at 92-108. 8. SEANC is a 501(c)(5) nonprofit whose stated mission is to protect and enhance "the rights and benefits of current, retired and future [North Carolina] state employees."

Are Gray Skies Clearing Up? Shedding Light on Nonprofit Governance in the Wake of Revamped IRS Form 990 * 95 N.C. L. REV. 235 (2016) 236 NORTH CAROLINA LAW REVIEW [Vol. 95 investment banking practices at the dawn of the twentieth century, "[s]unlight is. .. the best of disinfectants." 7 The public's ability to access relevant information-sunlightencourages best practices and transparency. Unfortunately, recent scandals suggest that-at least regarding nonprofit governance-it is cloudy far too often. For example, in April 2015, auditors discovered that Dana Cope, the former executive director of the State Employees Association of North Carolina ("SEANC"), 8 spent nearly $500,000 of company money on private expenses between 2012 and 2015. 9 According to the audit, Cope-the only person to review annual financial and governance reports 10-used SEANC funds to renovate his home, take a family trip to China, and purchase private flight lessons. 11 Mitch Leonard, the director who replaced Cope, lamented that the abuses "stem[med] from a culture of submissiveness, deliberately built over time by Mr. Cope, and maintained for his own financial benefit. As a result, established financial controls were compromised, transparency thwarted, and the truth denied." 12 Unfortunately, director abuse of nonprofit funds is not extraordinary. 13 In 2015, public scandals implicating nonprofit directors surfaced nationwide. 14 As executives 15 and commentators 16 7. LOUIS D. BRANDEIS, OTHER PEOPLE'S MONEY AND HOW THE BANKERS USE IT 92 (1914). Justice Brandeis called for the public disclosure of commissions and profits made by bankers to be used as a remedy for unreasonable compensation and as an aid that investors could use to judge the safety of their investments. Id. at 92-108. 8. SEANC is a 501(c)(5) nonprofit whose stated mission is to protect and enhance "the rights and benefits of current, retired and future [North Carolina] state employees."

This study explored the potential effects of international donor funding on the missions of local non-governmental organizations (NGOs) in Ghana. While local NGOs often depend on overseas donor assistance to carry out their missions, such funding modalities can bring forth uncertainties and vulnerabilities, such as funding fluctuations and inconsistencies, shifting priorities, and changing financing methods. These factors raise important questions about whether international donor funding enables local NGOs to accomplish their declared missions or if it compels them to compromise their missions for survival. The paper adopts a resource dependency perspective and draws on primary data collected from local NGO actors to provide valuable insights into how international donor financing may contribute to mission creep among local Ghanaian NGOs. By analysing this dynamic relationship, the study offers a heuristic understanding of the potential adverse effects of international donor funding on local NGO missions in Ghana. The findings shed light on the substantial influence of scarce resources and reliance of local NGOs in Ghana. The study revealed that the pressure to secure funding frequently results in NGOs re-evaluating their original objectives. This not only hampers their ability to tackle particular social problems but also endangers their viability in the long run as they become more dependent on external funding.

This qualitative study explores the impact of social media on public relations (PR) practices within non-profit organisations (NPOs) in Nigeria. Through in-depth semi-structured interviews with 9 PR professionals from diverse NPOs, the research investigates how social media is strategically utilised to enhance stakeholder communication, foster community engagement, and support fundraising efforts. Findings reveal that social media platforms serve as vital tools for real-time interaction with stakeholders, facilitating broader reach and increased visibility for organisational initiatives. Challenges identified include resource limitations, skills gaps, and the need for robust content management strategies. The study provides rich insights into the effective integration of social media into PR strategies within the Nigerian non-profit sector, highlighting best practices and practical recommendations for optimising digital communication strategies. This research contributes valuable qualitative evidence to the discourse on digital PR practices in NPOs, emphasising the transformative potential of social media in amplifying organisational impact and community outreach.

Ngos have become somewhat significant in solving adversities in society and in bringing about positive change. Their problems, however, come from creating long-term financial resources. The executive summary below outlines the prominent funding questions that nongovernmental organizations are faced with and practically answered to overcome such problems with a view of attaining long-term financial stability.

Grassroots associations (GAs) are the "keepers" of collective local knowledge yet uncovering that local knowledge remains challenging for nonprofit researchers. In this study, we propose the utility of reflexivity for nonprofit scholars conducting research aimed at accessing local knowledge within GAs and illustrate its use in practice through collaborative autoethnography (CAE). From block clubs to mutual aid groups, grassroots associations provide a space for members to come together, share insights, build community, and are important repositories of local knowledge. However, GAs remain the "dark matter" of the nonprofit sector-understudied and undertheorized. We discuss the difficulties nonprofit researchers face in accessing the local knowledge of resident within grassroots associations. We then present our CAE methodology and conclude by recommending that scholars interested in accessing local knowledge engage in reflexive praxis attuned to power and positionality. This study contributes to expanding our work with and knowledge of grassroots associations within nonprofit studies.

Around the world, voluntary programs are an increasingly prevalent regulatory instrument in governing nonprofit organizations. But accounts of mechanisms driving nonprofits' participation in those programs are underdeveloped. This article combines and expands insights from voluntary regulation and institutional work theories to examine the impact of government's informal relational work on nonprofits' regulatory participation. Drawing on interviews and survey data from a random sample of 203 nonprofits in Shenzhen, China, the authors study the country's pioneering government-sponsored voluntary accreditation program and its varying receptions among nonprofits. The empirical analysis shows that politically embedded nonprofits, those with closer organizational connections with the local government, are more likely to participate in accreditation. Since government agencies rely on existing regulatory networks to conduct relational work at both organizational and personal levels to persuade or cajole nonprofits to participate, they tend to direct their recruitment efforts towards more politically embedded nonprofits. However, these targeted recruitment practices may generate reactions much more complicated than the dichotomy of acceptance versus resistance, which ultimately facilitates some nonprofits seeking accreditation while deterring others.

En annan förtjänst hos avhandlingen är att Lindholm gjort ett lyckat urval av forskningslitteratur att relatera sina egna resultat till. De hänger inte i luften. Själva framställningen av den diskursiva utvecklingen hos SSU relateras också på ett klargörande sätt till den ideologiska utvecklingen och till politiken under perioden. Dessutom representerar avhandlingen alltså ett ambitiöst försök att empiriskt använda den inte helt lätthanterade 'Vad är problemet?'-ansatsen. Boken har förutsättningar att bli till ett viktigt bidrag i forskningen om den svenska arbetarrörelsen och könspolitiken.

The Maine Legislature stated the situation concisely in the "Findings and purpose" section of the State-municipal revenue sharing statute: "The principal problem of financing municipal services is the burden on the property tax." ME. REV. STAT. ANN. tit. 30-A, § 5681(1) (West 1996). 2. Nationally, state and local governments are collecting an increasing percentage of all taxes, a trend that is expected to continue with "government service expansion[s] likely to occur below the national level ... ." Daniel Shaviro, An Economic and Political Look at Federalism in Taxation, 90 Micii. L. REv. 895, 895 (1992) (footnote omitted). Property taxes made up three quarters of all local tax revenues in 1991. As a percentage of total local taxes, the property tax ranges from 99.4% (New Hampshire) to 36.9% (Alabama), with Maine ranked fifth highest in the nation at 98.6%.

This study, conducted with the purpose of assessing profitability predictors of microfinance institutions (MFIs) in Sri Lanka. The study has been conducted by using a panel data analysis and the sample consists of nine MFIs for six-year period where data were collected through the audited financial reports. Institutional size, age, financing structure (FSR), quality of portfolio (QOP), operational efficiency (OER) as well as the debt equity (DER) considered as predictors of the study.

This shall always be a gentle reminder that sky is the limit. My academic journey started on February 2, 2015, and it is coming to its end on February 4, 2018, exactly 3 hectic-yet enjoyable-years. Completing two master’s degrees from two reputable and globally renowned universities in three consecutive years has never occurred to me. Actually, the fact that I was awarded two scholarships to obtain my master’s degree has been a dream that was too far to be achieved, yet it was achieved eventually. I will always be grateful for the Yousef Jameel public leadership fellowship for sponsoring me during my studies at AUC. I did everything I can to complete my degree in two years, instead of two years and a half and I am glad that my effort is paying off. My goal was to graduate from AUC with high honors, and I am literally over the moon to see it happening. Over the course of my three-year journey, my social life was severely compromised. My focus was only on my professional and academic ...

what I found in two of the three chiropractic “universities“ where I was faculty, and in one “Doctor of Clinical Nutrition” program where I was a founding professor, was not simply one or two or colluding administrators, but rather an entire ecosystem of corruption (see illustration) that emanated from the upper administration, contaminating everything from the financial accounting to the integrity of exams and accreditation standards, but also the Board of Trustees (BoT) which supposedly had responsibility for supervision of the administration, and also selection of the president himself. I found that “accreditation” was a completely worthless stamp of approval provided by privatized regional accreditors who were paid by the very schools they accredited...

The Institute for Global Energy Education is undergoing a critical evaluation of its operations and strategies to enhance viability, impact, and sustainability. This project aims to provide a comprehensive understanding of the organization's current state, challenges, and opportunities, guiding strategic decision-making and resource allocation. Through an in-depth analysis, key questions regarding anticipated costs, potential funding sources, risks, and organizational improvements are addressed. CEO insights and findings highlight areas needing improvement, including leadership involvement, stakeholder support, financial contributions, website optimization, and marketing strategies. Comparison with the Energy Education Foundation reveals valuable lessons in diversifying funding sources and building community engagement. Proposed strategies encompass strategic planning, relationship building, grant acquisition, crowdfunding, branding, volunteer programs, and partnerships. By implementing these strategies, the Institute aims to elevate its visibility, secure sustainable funding, and advance its mission of global energy education.

In this chapter, we examine participation rate and time use trends in volunteering in Scandinavia during the period from the beginning of the 1990s until the mid-2010s. The aim of the analysis is twofold. First, we aim to provide a descriptive analysis of the trends in volunteering in Scandinavia during the period under investigation. Second, we aim to determine whether and to what extent the sociodemographic and institutional changes in the Scandinavian societies during this period can explain the observed trends in volunteering. The results show that the overall levels of participation in volunteering are high and stable in the Scandinavian countries, with a small upward trend. The participation levels are all high in international comparisons, but they are markedly higher in Norway and Sweden than in Denmark. Volunteers' contributions of time appear relatively stable in Norway, but Denmark has witnessed a slight decline and Sweden has witnessed a slight increase. The explanatory analysis revealed that nearly half of the upward trend in the levels of volunteering can be attributed to the expansion of education in the Scandinavian countries. The explanatory analysis also indicated that the gap in the levels of volunteering between Sweden and Norway on the one hand, and Denmark on the other hand, cannot be attributed to socio-demographic differences between the countries, as the gap is left unchanged when controlling for socio-demographic factors.

Previous research from the US suggests that volunteers' time contributions have declined during a period when participation rates have risen. Scholars have offered various possible explanations for this trend, including generational differences, socioeconomic changes, and family life changes. In Europe, previous research has shown that participation rates have risen in most countries, but little work has addressed trends in volunteers' time contributions. In this paper, we use survey data from Denmark merged with data from administrative registers covering the 2004-2012 period to show that, similar to the trend in the US, Danish volunteers' time contributions have declined as participation rates have risen. Our results suggest that this decline is partially explained not by socioeconomic or family life changes but by weakening organizational attachment measured by a decline in volunteers' propensities to be members of the organizations for which they volunteer. On these grounds, we argue that an important consequence of weakening organizational attachment is that volunteers' contributions of time decline.

This article utilizes a unique data set on a nationally representative sample of one social movement industry (groups working for peace) operating in the U.S. during the late 1980s. The data include the full spectrum of SMOs, which we divide into organizational domains that roughly parallel prior research and currently available secondary data sources: (1) numerous, but generally quite small groups that operate without tax-exempt status; (2) small, non-national, tax-exempt groups; (3) large, non-national, tax-exempt groups; (4) national organizations that have been the focus of most research in the field. First, the population parameters of the peace movement industry is estimated and groups typical of each domain profiled. We then undertake a series of analyses to examine how the groups in each of these four domains differ from each other on a variety of organizational attributes, including organizational form, co-sponsoring events, tactics and activities, membership type, particip...

Non profitable organizations have been contributing in the development of state and society for a long time. These are generally praised for their progressive agendas. However, occasionally these have also been blamed for having some hidden agenda. This requires strict monitoring and evaluation of this sector. Different policies have been introduced in the past for this purpose. However, some of them have been found to be working for foreign agendas. Therefore, it is extremely important to comprehend the effectiveness of the monitoring and evaluation policies in Pakistan. This paper is focused on different monitoring and evaluation policies and compared it with the policy of PML (N) government (2013-18) to bring to limelight the strengths and weakness of such policies. The research paper is primarily designed to find out comprehensive study that how the government presently monitored the working of NGOs. The analysis will help the policy makers to evaluate the working of NGOs in an ...

Although strategic planning can help organizations develop strategic thinking and adapt to environmental changes, small nonprofit organizations may run into challenges when using strategic planning in their management practice. Strategic planning can be time-consuming and cost extra human capital and monetary resources that many small nonprofit organizations have limited access to. Hence, it is worthwhile to examine the application of strategic planning and management to small nonprofit organizations and evaluate the benefits and challenges that strategic planning can bring to small nonprofits. Using a mixed methods approach, this research investigated how managers in community-based small nonprofit organizations perceived the importance and use of strategic planning and management. This research also evaluated the key elements of the strategic plans and the unique challenges in strategic planning. This research suggests that strategic planning, if executed properly, can provide small nonprofit organizations opportunities to not only improve their existing services, but also more importantly, build capacity to sustain and expand their programs in an uncertain environment.

RESUMO Na Contabilidade, as contas de ativo têm assumido diversas compreensões em razão dos aspectos teóricos e normativos. O estudo objetivou investigar a concepção dos discentes do curso de graduação em Ciências Contábeis da UFERSA sobre os ativos. Para tanto, adotou-se a pesquisa de campo, com a aplicação de um instrumento de coleta, tratando sobre o perfil dos discentes, apresentando informações gerais sobre ativos (definição, reconhecimento, mensuração e evidenciação) e o processo de classificação desses itens (circulante, não circulante, tangível, intangível), tanto sob o aspecto teórico como normativo. A pesquisa observa uma amostragem não probabilística por acessibilidade, que resultou em 128 questionários válidos. Os dados obtidos foram tabulados no software SPSS 19.0®, de modo a subsidiar a análise exploratória e o uso da análise descritiva. O estudo revela a predominância de jovens, entre 16 e 24 anos, do gênero feminino no curso. Os respondentes, que já cursaram a disciplina de "Teoria da Contabilidade", indicam compreender a definição dos ativos sob a perspectiva normativa, enquanto que os demais seguem a linha teórica. Quanto ao reconhecimento, mensuração e evidenciação dos ativos, os discentes associam seus conhecimentos ao conteúdo do CPC 00-R1. De modo geral, apresentam dificuldade de diferenciar, adequadamente, os itens patrimoniais e de resultado, bem como de classificá-los em circulante, não circulante, tangível e intangível. Palavras-chave: Definição de ativo. Reconhecimento e mensuração de ativos. Classificação dos ativos.

We use data from a survey of Indiana local government officials (LGOs) to explore their attitudes towards PILOTs for major types of charities. We consider whether these attitudes are related to local economic conditions, political factors, LGOs’ attitudes towards the relationship between local government and nonprofits, and the extent to which LGOs are personally involved with nonprofits as leaders, members or volunteers. We also explore whether these attitudes vary by type of charity involved (hospitals, schools/universities, churches) and present preliminary data on LGO agreement with various justifications for PILOT policies.

Donors support faith-based organizations whose missions and work cohere with their religious values. Might such donors located in the local community be less likely to donate to a hypothetical Madrasa, an Islamic seminary providing K-12 education, which receives funding from non-local sources, specifically the federal government or foreign donors? We examine this question using a survey experiment in Lahore, Pakistan. Because some Madrasa students have indulged in acts of terrorism, the government of Pakistan has offered Madrasas financial assistance to secularize their curriculums. Most Madrasas, however, have refused government funding because they fear it will harm their reputations in the local community for piety and religious training. Alongside, several foreign donors also provide funds to Madrasas, some to aid governmental reform efforts, and others for religious reasons. Based on the survey of 530 respondents, we find that acceptance of government funding does not diminish ...

Organisations in the Australian disability sector have new regulatory pressures challenging their governance structures. Increasing levels of political, economic and social pressure means that membership of third sector boards is poised to become less attractive to both current and future incumbents. Non-executive directors, considered social elites, may utilise their experience, skills, education and networks to enact strategic cognition as a form of symbolic power (Bourdieu 1989) based around cultural and social capital, utilising networks known as director interlocks. Strategic cognition (Narayanan, Zane & Kemmerer 2011), learned and developed by directors involved in the governance of organisations, is seen as an advantage when directors are being appointed to boards.

The purpose of this research study is to explore the advance fundraising techniques in the non-profit, charitable, philanthropic organizations for the purpose of fundraising. This research study completed on the basis of primary data that is taken from NGO’s in the region of Punjab. Frequency distribution statistical technique is used in this research paper for analyzing the data. Data collection was completed through questionnaire, face to face interviews, telephonic interviews, survey through e-mails from the presidents of the non-profit organization and members of NGO which are working in the Punjab region. NGO’s such as Alpine Welfare, Umeed Welfare, People Woman Welfare Organization, Human development Form etc. were contacted for data collection. Fundraising is the management function. After the research we would be able to understand the advance fundraising techniques and methods. We have found the positive impact of technological media like YouTube, Face book, Twitter, and TV...

Sivil Toplum Kuruluşlarının (STK), küreselleşme süreci ve Bilgi İletişim Teknolojilerindeki gelişmelerle birlikte önemi ve duyarlılıkları giderek artmıştır. Günümüzde STK'lar; yoksullukla mücadeleden işsizliğin önlenmesine, uluslararası ilişkilerin geliştirilmesinden çevre sorunları ile mücadeleye, insan haklarının korunmasından barışın sağlanmasına kadar birçok sosyal sorunun çözülmesi sürecinde devlet ve özel sektörün yanında katkı veren kuruluşlardır. Dernekler, vakıflar, sendikalar, konfederasyonlar, işveren kuruluşları, profesyonel federasyonlar, meslek kuruluşları, odalar, yerel birlikler, kooperatifler artık dünyada STK olarak kabul edilmekte ve sosyal adaletin ve barışın sağlanmasından demokratikleşmeye, lobicilik faaliyetlerinden istihdamın artırılmasına kadar ekonomik, sosyal ve siyasal alanda birçok alanda önemli işlevler üstlenmektedirler. STK'ların sahip olduğu bu işlevler ülkelerin ekonomik, sosyal ve toplumsal yapılarına göre farklılık gösterebilmektedir. Günümüzde STK'lar sosyal politika alanında üstlendiği işlevleriyle devletin ulaşamadığı veya yetersiz kaldığı alanlarda birçok sosyal sorunun azaltılmasında yardımcı olmaktadırlar. Bu çalışmada STK'lar ile ilgili olarak Çalışma Ekonomisi ve Endüstri İlişkileri kapsamında yazılan lisansüstü tezler incelenerek değerlendirme yapılmaktır. Bu bağlamda "Çalışma Ekonomisi ve Endüstri İlişkileri" anabilim dalında yazılan ve Yüksek Öğretim Kurulu'nun (YÖK) tez arşivinden elde edilen lisansüstü tezler doküman incelemesi tekniğiyle incelemiştir. İnceleme sonucunda elde edilen bulgular, yüzde ve frekans tablolarıyla gösterilerek yorumlanmıştır.

Venture philanthropy (VP) traces its roots back to the United States in the 1990s. In 2009, the Shanghai municipal government launched a "Shanghai Community Venture Philanthropy Competition", the first large-scale venture philanthropy experiment organized by a governmental body in China. This article uses on-site surveying and quantitative analysis to address this mechanism for VP. A comparison of VP abroad and VP in Shanghai reveals that Shanghai's VP resembles a hybrid model: it borrows basic ideas from VP as practiced abroad, yet retains features of traditional charitable grantmaking. As a new model for cultivating NPOs, VP introduces strong elements of efficiency and accountability and has the potential to transform the third sector as we know it. Finally, the article presents several problems facing venture philanthropy in Shanghai and offers some thoughts on possible policy solutions. Keywords Venture philanthropy, NPO, Hybrid model 1. Foreword * The author sincerely thanks the Shanghai Civil Affairs Bureau and the Pudong NPO Development Center for their help with this research as well as Fudan University Associate Professors Jing Yijia (敬乂嘉) and Gu Limei (顾丽梅) and my expert anonymous reviewers for their invaluable comments. Thanks also to my Fudan classmates Xu Nuo (许诺), You Jian (游剑), and Guo Qingkun (郭庆坤) for their assistance. 1 Salamon, Lester, (陈一梅/Chen Yimin et al., trans.

The fields of public administration and nonprofit management have experienced convergence over the past decades, particularly as academic programs, conferences, and journals in public administration have increasingly embraced nonprofit management. Given the significance of this development, the lack of a formal theoretical basis for convergence is surprising and potentially problematic. This article attempts to formalize such a basis by expositing the shared constitutive features of public and nonprofit management. These features include social goods provision, outcome ambiguity, delegation, and surplus nondistribution. Analysis of these features-and consideration of alternative explanations-demonstrates that a consolidated field of "public and nonprofit management" may be warranted by definite theoretical principles. The existence of this theoretical basis may provide stakeholders with opportunities to approach and manage the process of convergence more strategically.

In this artic le, I discuss the concepts of conservation and preservation depend ing on their main philosophy, historical development, and applicability. Also, I discuss the concepts of wilderness, biocentrism, deep ecology, radical environmentalis m, and environmental organizations such as mainstream environmental organizations and radical environmental organizations.Then, I try to connect these concepts depending on their relations to each other, their philosophies, and their effects on each other. In sum, I conclude that environmental movement has been constructed depending on two main philosophies; conservationism and preservationism. And both philosophies and other concepts such as radical environmentalism are applicable to current environmental issues in some cases. This means that each philosophy may be applicable to solve an environmental problem in a particular field. Conservation, Preservation, Environment, Movement, Wilderness Bu makalenin amaci, korumacilik ve muhafazacilik çevre koruma felsefelerini, onlarin temel koruma felsefelerine, tarihsel gelis imlerine ve uygulanabilirliklerine dayanarak tartismaktir. Ayrica, yabanil doga, biyosantrik çevrecilik, derin eko loji, radikal çevrecilik ve çevreci örgütleri tartismak da bu makalenin kapsami iç inde gerçeklestirilmistir. Sonra, temel düsünce tarzlari ve birbirlerini etkilemeleri açisindan bu kavramlar arasindaki iliskiler ele alinmistir. Sonuçta, çevre hareketinin bu iki temel felsefe (korumacilik ve muhafazacilik) üzerine kurulmus oldugunu ve bunlarla b irlikte rad ikal çevrecilik, derin eko loji, yabanil doga gib i alt kavramlarin da güncel çevre sorunlarina uygulanabilir oldugu sonucuna varilmistir.

Effective nonprofit governance relies upon understanding an organization's financial condition and vulnerabilities. However, financial vulnerability of nonprofit organizations is a relatively new area of study. In this paper, we compare two models used to forecast bankruptcy in the corporate sector (Altman 1968 and Ohlson 1980) with the model used by nonprofit researchers (Tuckman and Chang 1991). We find that the Ohlson model has higher explanatory power than either Tuckman and Chang's or Altman's in predicting four different measures of financial vulnerability. However, we show that none of the models, individually or combined, are effective in predicting financial distress. We then propose a more comprehensive model of financial vulnerability by adding two new variables to represent reliance on commercial-type activities to generate revenues and endowment sufficiency. We find that this model outperforms Ohlson's model and performs substantially better in explaining and predicting financial vulnerability. Hence, the expanded model can be used as a guide for understanding the drivers of financial vulnerability and for identifying more effective proxies for nonprofit sector financial distress for use in future research.

The aim of this study is to investigate the impact of Samurdhi Program on poverty alleviation in Kopay DS Division. Two hundred questionnaires were issued to the Samurdhi beneficiaries of Kopay DS division, in Jaffna district, Sri Lanka Such as Kopay north (J/262),Irupalai South (J/257), Urelu (J/267) and Urumpirai south (J/265) divisions. Urelu (J/267) and Urumpirai south (J/265) divisions. Out of which, 177 questionnaires only could be collected. Hence, 177 Samurdhi beneficiary families were incorporated as samples. Correlation analysis and multiple linear regression analysis were used to analyze the data and examine the hypotheses by using the SPSS. The adjusted R 2 0.250 for the model implies that approximately 25% of the total variance in poverty alleviation can be determined by all dimensions of Samurdhi program as the independent variable in this model. Further, the model reveals that the remaining 75% of variability was not explained in this model. In this study the findings revealed that there is a significant impact of Samurdhi program on poverty alleviation. Microcredit has a positive and significant impact on poverty alleviation. Livelihood activity has an insignificant impact on poverty alleviation. Welfare has a positive and significant impact on poverty alleviation. Based on the findings the researcher can conclude that Microcredit and welfare activity is effectively worked, and livelihood activity needs to improve itself.

Are there communication behaviours that can be correlated with what literature considers the most effective strategies? Is it possible to find in the communications policies on NPO websites some simple variables that can be used as proxies to judge the strategic alignment? The long-term success of an NPO is based on the ability to generate the trust and consensus of the stakeholders, especially in terms of effectively achieving their satisfaction. Effectiveness can then be assessed by considering whether the expectations of the parties are satisfied, and the ability of an NPO of influencing those expectations though communication. An NPO is evaluated as effective when stakeholders can perceive that they are serving the public interest in an ethical and honourable way. After identifying three simple variables to judge the communication policies on beneficiary websites, they are interacted with the variables of a questionnaire to see if a major strategic alignment also leads to more virtuous and therefore effective behaviour. The bond will be demonstrated between detailed representation of the donor-beneficiary relationship, the receiving of more funds, the realization of complex projects and the alignment variable. The transparency variable of the NPO itself is actually connected with a higher ability to attract funds, but it does not imply a greater or lower alignment with the financing foundation. Finally, the perceived effectiveness of the relationship is higher whenever there is a description of the beneficiary by the donor.

Employee engagement, also known as 'worker engagement', is a profession that has grown in strategic importance over the past two decades. As the profession has grown, so too has the requirement on all organizational leaders to strengthen their knowledge and skills in this area. Just as every administrator needs a basic understanding of financial management, every practitioner needs a basic understanding of worker engagement. The proposed study intends to determine how employee engagement is being undertaken among non-profit organizations (NPOs) working in Africa, and the challenges faced by leaders in NPOs. There is an inherent difference in the manner the workforce is motivated in the conventional business organization, from that in NPOs. The former is operated to realize economic gain, which is likewise reflected in the personal goals and incentives the business offers its employees. NPOs, on the other hand, do not usually provide for substantial monetary compensation, since most, if not all, of its work force are volunteers. As such, workers are motivated more by their love and dedication to the mission of the organization and the cause for which it stands. Because of this fundamental difference, workers in NPOs cannot be persuaded to remain with the organization and contribute their best by the usual means of increasing pay and monetary incentives. Although employees are drawn to the job because of the psychic income, such may not be sufficient to sustain the commitment of these workers in the long term, without the necessary and appropriate support and action by the leaders of the organization. The threats posed by the social and physical environment on the continued commitment of an NPO's staff will remain a source of challenge to its organizational leaders, programs and services in Africa, which this study will aim to explore.

We are very grateful to the editors of the Nonprofit Policy Forum for organizing the Review Symposium of our book, The Changing Dynamics of Government-Nonprofit Relationships: Advancing the Field(s) (Elements in Public and Nonprofit Administration Series. Cambridge University Press, 2021). We are particularly grateful to Stefan Toepler for his lucid introduction and summary of our key arguments, and for giving us an opportunity to respond to the four thoughtful and helpful reviewers. All four have taken our framework seriously and applied it productively and thoughtfully to their specific field. Melissa Stone notes particular strengths of our framework, e.g., our emphasis that distinctive policy environments surround nonprofit fields and reflect a much broader array of policy tools than those related to government funding. That argument, along with our attention to how distinctive policy environments affect nonprofit interactions with both the market and informal sectors, are indeed key elements of our framework. Stone takes our analysis a step further by more explicitly identifying several interesting research questions that flow directly from our analysis. We agree that our framework has important implications for the development of institutional logics, hybrid organizational forms, and the organizational structure of fields. Moreover, our framework suggests that the likelihood of hybrid organizations (such as different types of social enterprises) will vary depending on the policy field, in part because government policieswhich vary across fieldscan greatly influence the prevalence and sustainability of hybrid organizations. Our framework also suggests that the field culture at the local level will depend upon and vary by government policy. For example, short-term contracts and a highly competitive environment for resources, with high prevalence of for-profit providers, will create a

We use data from a survey of Indiana local government officials (LGOs) to explore their attitudes towards PILOTs for major types of charities. We consider whether these attitudes are related to local economic conditions, political factors, LGOs’ attitudes towards the relationship between local government and nonprofits, and the extent to which LGOs are personally involved with nonprofits as leaders, members or volunteers. We also explore whether these attitudes vary by type of charity involved (hospitals, schools/universities, churches) and present preliminary data on LGO agreement with various justifications for PILOT policies.