... to report zero and understated fundraising expenses as well as zero administrative expenses while greater amounts of related compensation are also associated with understated administrative expense. Practical implications Since donors and other stakeholders use Form 990 to evaluate nonprofits, its...

...Melissa Intindola; Cari Burke-Kolehmainen Purpose This study aims to provide a timely “first look” at the impact of COVID-19 lockdown restrictions on the financial distress of nonprofits. Design/methodology/approach This study uses Internal Revenue Service Form 990 returns, US census...

...Benedikt Quosigk; Dana A. Forgione Purpose The purpose of this paper is to investigate donor responses to discretionary accounting information consolidation. Nonprofit (NP) financial statement consolidation discretion significantly impacts program ratio reporting, the primary NP performance...