Nonprofit and Voluntary Sector Quarterly, Ahead of Print. The nonprofit sector may suffer financially from inconsistency in regulations and polices surrounding internal control implementation. To address this issue, our study explores how perceived internal control strength differs between nonprofit and for-profit organizations. Furthermore, we examine three components of the Committee of Sponsoring Organization framework to…

Nonprofit and Voluntary Sector Quarterly, Ahead of Print. In this research note, we call attention to human milk donation being essentially omitted from the philanthropy literature and bodily gifting research. We focus here on human milk donations for infant feeding through nonprofit milk banks. We argue that its omission is due to two main factors:…

Nonprofit and Voluntary Sector Quarterly, Ahead of Print. The nonprofit organizational life cycle literature has traditionally focused on the entry and exit processes; the intermediate organizational life stages between these bookends have received less attention. Almost half of all nonprofits at any given time operate in an early life stage with less than US$100,000 in…

Nonprofit and Voluntary Sector Quarterly, Ahead of Print. In this article, we outline the determinants of informal charitable giving and the link between giving and inequality. Arguing that inequality encompasses at least two competing effects—distrust and observed need for donations—we use a novel proxy to separate out the effect of the latter from the former…

Nonprofit and Voluntary Sector Quarterly, Ahead of Print. Empirical research on donor behavior infers from donations being negatively related to overhead ratios (or indicators based on these ratios) that donors give more to more “efficient” organizations. This relation is proved to be at least partly driven by a purely mechanical link between donations and overhead…

Nonprofit and Voluntary Sector Quarterly, Ahead of Print. The interplay between formal organizing structures and the informal social networks of employees and organizations furthers the resilience of nonprofit organizations that serve the community. This case study draws on qualitative multi-pronged data collected in the aftermath of Hurricane Harvey from two faith networks of social welfare…

Nonprofit and Voluntary Sector Quarterly, Ahead of Print. A large number of empirical studies have discussed the revenue diversification strategy for nonprofits, but little attention has been paid to the components of revenue portfolios, even though each revenue source flows into a nonprofit with its own characteristics. Drawing on Young’s benefits theory, this study tests…