Nonprofit and Voluntary Sector Quarterly, Ahead of Print. This article critically examines academic scholarship in the field of nonprofit studies that pertains to lesbian, gay, bisexual, transgender, and queer (LGBTQ) people and issues. We introduce the key tenets of queer theory, a critical theory which encourages questioning social constructs, to nonprofit studies as a lens through which to examine the nonprofit sector. Using a queer approach, we analyze the past research on LGBTQ issues along the continuums of whether the research subjects are active or passive participants, and whether the focus on LGBTQ issues is ancillary or central. We find a minority of articles, most written between 2015 and 2019, which position LGBTQ people as central and active participants in the research. We conclude by providing a research agenda for how queer theory can be applied to the nonprofit sector and argue that placing LGBTQ people and organizations as central constituencies in nonprofit research will facilitate social change.

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Nonprofit and Voluntary Sector Quarterly, Ahead of Print.

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Nonprofit and Voluntary Sector Quarterly, Ahead of Print. The aim of this article is to understand how the scholarship of the nonprofit sector shifted after almost half a century (1972–2019) of publication in the field’s premier journal, Nonprofit and Voluntary Sector Quarterly. Unlike previous attempts to understand the field’s scholarly evolution, we did not rely on expert opinion and analysis of themes but applied an automated content analytic method, more specifically structural topic modeling (STM). Using this method, we identified 37 key thematic topics that most optimally represent the 1,516 articles that were published in the studied period. After reporting these 37 thematic topics, we analyzed fluctuations based on three key periods of the journal and the editors’ disciplinary fields. While overall there was a trend of continuity (29 out of 37 topics) and little if any impact of the editors’ disciplines, a few thematic topics showed decline and fewer showed increase over time.

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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 determine which components might significantly influence whistleblowing for nonprofit organizations. As expected, all three components appear to significantly influence whistleblowing for those in for-profit organizations. For those in nonprofit organizations, the perception of control activities and monitoring activities significantly mediates the relationship between organization type and whistleblowing intentions. Finally, the data indicate that the use of an anonymous website for whistleblowing at a nonprofit organization may require added attention and resources if employees at nonprofits are to use this outlet to the same extent as it is used at a for-profit organization.

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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: (a) the incoherence of defining human milk donation and the challenges to its regulation and (b) its consideration as care work and the characteristics of the milk donor identity. We end with avenues for future research in this area.

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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 revenue, minimal overhead spending, and no paid managers. This study examines the process by which nonprofits leave the small, informal, startup phase and begin the next life stage characterized by growth and formalization. We identify financial and organizational characteristics that predict whether the nonprofit will successfully transition out of the early and informal life stage. We find that investments in professional fundraising and access to government funds are predictive of the transition out of the start-up phase, while traditional financial predictors such as revenue concentration, equity ratio, fixed cost ratios, and the accumulation of unrestricted assets have modest to no effects.

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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 on household’s magnitude of informal giving. Using data from the Pakistan Centre for Philanthropy’s 2014 Indigenous Individual Philanthropy Survey, we find that informal giving in Pakistan follows patterns like those observed in the literature for formal giving. We also find evidence for a positive relationship between observed need and the magnitude of person-to-person giving. Controlling for observed need, we find that the residual correlation between inequality and giving is negative, one explanation of which may be the positive link between inequality and decreased social cohesion and trust.

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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 ratios, which therefore should be isolated when studying empirically the behavioral effect of overhead ratio–based indicators on donors’ giving decisions.

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