Table A1 Variable definitions Variable...

Table A1

Variable definitions

Variable	Definition and source
Dependent Variables
Donations	Log of direct donations, where direct donations is total contributions [Form 990 Part VIII, line 1 h] – contributions from federated campaigns [Form 990 Part VIII, line 1a] – government grants [Form 990 Part VIII, line 1e], all scaled by $1,000,000
Volunteers	Log of number of volunteers [Form 990 Part I, line 6]
Independent Variable
Hazardous Days	Number of days in the year having an AQI (air quality index) value 301 or higher. [US EPA]
Control Variables
Fundraising Expenses	Log of fundraising expenses [Form 990 Part IX line 25 column D]
Age	Log of number of years since IRS ruling [IRS Business Master File]
Program Expense Ratio	Program service expenses/Total expenses [Form 990 Part IX line 25 column B]/[Form 990 Part IX line 25 column A]
Size	Log of total assets [Form 990 Part X line 16]
Government Grants	Log of government grants received [Form 990 Part VIII, line 1e]
Program Service Revenue	Log of program service revenue [Form 990 Part VIII, line 2 g, column A]
Governance Index	Following Boland et al. (2020), measured as the summation of seven items from the Form 990: 1) personnel disclose conflicts of interest; 2) other key personnel's compensation is approved; 3) financial statements reviewed or audited by independent accountants; 4) documentation of the governing body meeting minutes; 5) disclosure of applicable forms on website; 6) key personnel reachable at organization's address; and 7) organization has at least five voting board members with the majority classified as independent
Employees	Log of number of employees [Form 990 Part I, line 5]
Rural	Binary variable where counties with USDA rural-urban continuum codes 8 and 9 (indicating rural areas) are assigned values of 1, otherwise 0. Source: USDA (2023)
Poverty Rate	Percent of families in county with income below the poverty rate (US Census Bureau, 2022)
Service-Oriented	Binary variable where values equal 1 for organizations with a ratio of program service revenues to total revenues [Form 990 Part VIII, line 12, column A] exceeding the sample median; 0 otherwise
Sophisticated Donors	Binary variable where values equal 1 for organizations reporting temporary or permanent restrictions on their net assets, otherwise 0 [Form 990 Part X lines 28–29]
State	State in which organization is located [Form 990 header]
Industry	10-category industry (NTEE) code [IRS Business Master File]
Year	Tax year of filing [Form 990 header]

Variable	Definition and source
Dependent Variables
Donations	Log of direct donations, where direct donations is total contributions [Form 990 Part VIII, line 1 h] – contributions from federated campaigns [Form 990 Part VIII, line 1a] – government grants [Form 990 Part VIII, line 1e], all scaled by $1,000,000
Volunteers	Log of number of volunteers [Form 990 Part I, line 6]
Independent Variable
Hazardous Days	Number of days in the year having an AQI (air quality index) value 301 or higher. [US EPA]
Control Variables
Fundraising Expenses	Log of fundraising expenses [Form 990 Part IX line 25 column D]
Age	Log of number of years since IRS ruling [IRS Business Master File]
Program Expense Ratio	Program service expenses/Total expenses [Form 990 Part IX line 25 column B]/[Form 990 Part IX line 25 column A]
Size	Log of total assets [Form 990 Part X line 16]
Government Grants	Log of government grants received [Form 990 Part VIII, line 1e]
Program Service Revenue	Log of program service revenue [Form 990 Part VIII, line 2 g, column A]
Governance Index	Following Boland et al. (2020), measured as the summation of seven items from the Form 990: 1) personnel disclose conflicts of interest; 2) other key personnel's compensation is approved; 3) financial statements reviewed or audited by independent accountants; 4) documentation of the governing body meeting minutes; 5) disclosure of applicable forms on website; 6) key personnel reachable at organization's address; and 7) organization has at least five voting board members with the majority classified as independent
Employees	Log of number of employees [Form 990 Part I, line 5]
Rural	Binary variable where counties with USDA rural-urban continuum codes 8 and 9 (indicating rural areas) are assigned values of 1, otherwise 0. Source: USDA (2023)
Poverty Rate	Percent of families in county with income below the poverty rate (US Census Bureau, 2022)
Service-Oriented	Binary variable where values equal 1 for organizations with a ratio of program service revenues to total revenues [Form 990 Part VIII, line 12, column A] exceeding the sample median; 0 otherwise
Sophisticated Donors	Binary variable where values equal 1 for organizations reporting temporary or permanent restrictions on their net assets, otherwise 0 [Form 990 Part X lines 28–29]
State	State in which organization is located [Form 990 header]
Industry	10-category industry (NTEE) code [IRS Business Master File]
Year	Tax year of filing [Form 990 header]

Source(s): Authors' own creation

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