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1 – 10 of over 3000Ling Liang, Jiqing Xie, Jie Ren, Jialiang Wang and Chang Wang
Information opacity in donation crowdfunding activities has constrained the healthy development of China’s public welfare activities. Addressing the trust crisis and enhancing…
Abstract
Purpose
Information opacity in donation crowdfunding activities has constrained the healthy development of China’s public welfare activities. Addressing the trust crisis and enhancing public engagement warrants further investigation. This study aims to uncover the moderating effect of activity transparency by utilizing data from 1,029 donation crowdfunding projects on the Sina Weibo Public Welfare Social Platform. In this way, we seek to elucidate the impact of donation crowdfunding events on fundraising ability.
Design/methodology/approach
This study selects text complexity, number of supporters, creator experience, and social capital as explanatory variables; innovatively selects the number of updates of online crowdfunding activities and total reading volume as moderating variables; selects the number of shares of crowdfunding activities as a mediating variable; and constructs a moderated mediation multiple regression model for fundraising ability.
Findings
Our findings indicate that independent variables, such as text complexity, number of supporters, and social capital, can significantly affect the dependent variable, fundraising ability. However, creator experience does not influence fundraising ability. Furthermore, social interaction has a mediating effect, whereas activity transparency has a reverse moderating effect. These results indicate that social interaction can enhance the fundraising ability of donation crowdfunding events. However, with an increase in information transparency, the fundraising ability of social media decreases.
Originality/value
The originality of this research is in clarifying the internal factors affecting fundraising ability through induction, making bold assumptions, and focusing on how social media’s effective interaction and activity transparency will affect public welfare crowdfunding fundraising ability.
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Norshila Shaifuddin, Siti Rasyidah Md Rushdi and Mad Khir Johari Abdullah Sani
The purpose of this paper is to investigate various strategies of Malaysian public academic libraries that have been implemented to support library financial resources and to…
Abstract
Purpose
The purpose of this paper is to investigate various strategies of Malaysian public academic libraries that have been implemented to support library financial resources and to describe the challenges faced by the public university libraries in implementing income generation activities.
Design/methodology/approach
A qualitative data collection approach using a structured interview has been employed to elicit the opinions of librarians working in public university libraries in Klang Valley, Malaysia. In total, five (5) interview transcripts have been analyzed using theme-based analysis.
Findings
This study shows that the Malaysian public academic libraries showed positive reactions toward income generation. Various activities of revenue generation are carried out to support library financial resources on a small scale. However, management support for this concept is poor resulted due to many problems in carrying out the activities.
Practical implications
This study provides insights into the importance of revenue generation activities as a source of library financial resources at public academic libraries. The strategies include the investment of academic libraries in implementing the activities related to the income generation. It is required for the library to add this activity in its library budget, the proper strategic planning and the introduction of various revenue generation activities.
Originality/value
This study contributes to the field of library and information management as it highlights the strategies of outside revenue generation activities in Malaysian public academic libraries. Library administrators could use the results to develop their strategic plans to ensure the success of the initiatives.
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Cari Burke-Kolehmainen and Melissa Intindola
Within the context of the nonprofit resiliency framework, the authors use nonprofit functional expenses and contribution revenue to explore how the COVID-19 pandemic affected the…
Abstract
Purpose
Within the context of the nonprofit resiliency framework, the authors use nonprofit functional expenses and contribution revenue to explore how the COVID-19 pandemic affected the ability of nonprofits in different subsectors to carry out their mission, as well as their ability to “pivot” fundraising strategies to integrate social media and digital engagement.
Design/methodology/approach
The authors use IRS form 990 return data for organizations with a year-end return that includes at least six months of COVID-19 impact (“Wave 1 Effects” period) and also have a prior-year return (“Business as Usual” period). The authors use Wilcoxon signed rank tests to examine whether there are differences in our variables of interest between the two periods.
Findings
While the majority of nonprofits in most subsectors experienced a significant decrease in program spending, fundraising spending and fundraising efficiency ratios between the two time periods, the authors found variation in the change in contribution revenue and fundraising ratio between the two periods between subsectors. The authors also find that the percentage of nonprofits able to “pivot” their fundraising strategies varies by subsector between 13.33 and 31.23%.
Originality/value
This paper provides new information regarding the pandemic's initial effect on nonprofit program and fundraising spending, the related contribution revenue and the ability of nonprofits to “pivot” fundraising to remote strategies. The authors propose a more robust fundraising efficiency measure and a new measure indicating a nonprofit's “ability to pivot” their fundraising strategy. The authors encourage future researchers to conduct further longitudinal studies to understand how these effects may continue or change.
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Arthur Allen, Laurie Corradino and Brian McAllister
The authors examine whether limitations in Form 990 result in zero or understated fundraising and administrative expenses for organizations supported by related organizations…
Abstract
Purpose
The authors examine whether limitations in Form 990 result in zero or understated fundraising and administrative expenses for organizations supported by related organizations. Form 990 does not consolidate financial information of legally separate related organizations, resulting in fundraising and administrative expenses being reported by supporting organizations but not by the supported organization.
Design/methodology/approach
The authors use the IRS Statistics of Income Sample Data Files and compare charities receiving support from related organizations (supported) to non-supported charities.
Findings
The authors find evidence that supported organizations are likely to report zero or understated fundraising expenses and zero administrative expenses. Those receiving related donations are more likely to have zero or understated fundraising expense while those receiving related compensation are more likely to have zero and understated fundraising and administrative expenses. The authors also find evidence that supported organizations receiving greater amounts of related donations and related compensation are also more likely 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 unconsolidated nature could result in a lack of comparability across organizations and misinformed resource allocation (e.g. donation) decisions. The results also have implications for researchers who use zero and understated fundraising and administrative expenses as proxies for low quality reporting or interpret them as data errors.
Originality/value
The paper examines the extent to which zero or understated fundraising expense reporting (i.e. the fundraising expense puzzle) is associated with supported organizations receiving financial support from related organizations. The authors also expand their examination to zero and understated administrative expenses.
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Hala Khayr Yaacoub, Jessica El Kfoury, Elias Ayoub and Lea Rihana
Fundraising, Marketing Strategy.
Abstract
Subject area
Fundraising, Marketing Strategy.
Study level/applicability
Undergraduate and Postgraduate.
Case overview
Professional fundraising plays a key role in the operation and sustainability of various forms of organizations, particularly non-governmental organizations (NGOs). “Fundraising for Life” is the success story of a center that is totally dependent on fundraising to achieve its mission of lifesaving and treatment for children with chronic diseases regardless of their financial situation. This case sheds the light on the primary sources of contributions, the importance of an integrated development program, the mutual benefits of partnering with other entities and the challenges encountered in the fundraising endeavors in this developing and unstable part of the world.
Expected learning outcomes
The students will be able to explore the current practices used in fundraising as well as the marketing and communication strategies employed in nurturing and maintaining relations with potential donors and partners. They will also be able to explore the internal and external challenges and opportunities available for fundraisers.
Supplementary materials
Teaching notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.
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Whitney Pape and Eric C. Shoaf
Preservation activities have existed in libraries since the early days of librarianship, but these efforts were mostly decentralized and buried in the work of many different…
Abstract
Preservation activities have existed in libraries since the early days of librarianship, but these efforts were mostly decentralized and buried in the work of many different departments. Not until the 1970s did library organizations begin to add preservation to organizational charts on a departmental or middle management level, along with its new administrative costs. At that time, libraries were struggling with early efforts at automation and the many changes it would bring to their organizations. Preservation department functions, formerly decentralized from an administrative and budgetary standpoint under the headings of commercial binding, book repair, special collections, or circulation, were now identified as a budget line forced to compete for funds with newly formed library systems departments as well as other traditional library functions. This was particularly difficult given that a large portion of the costs of a comprehensive preservation department were new and additive (Fasana and Baker, 1992, p. 132), yet provided few immediately evident benefits. A burgeoning library systems unit could place libraries on the cutting edge of technology; automated card catalogs could improve productivity and efficiency for staff, and also provide for better patron access to collections. Needless to say, systems departments were much better funded than preservation units at this time.
Rıdvan Kocaman, Müjdat Özmen and B. Zafer Erdoğan
In the extant literature, the concepts of charity and philanthropy have been differentiated based on the belief that charity stems from religious motivations and philanthropy is…
Abstract
Purpose
In the extant literature, the concepts of charity and philanthropy have been differentiated based on the belief that charity stems from religious motivations and philanthropy is often secular in origin. Accordingly, this paper aims to investigate whether there is a distinction between managerial practices regarding the given concepts as emphasized in the conceptual discussions.
Design/methodology/approach
To see the managerial practices, the authors determined bazaars, community fundraising events organized by nonprofit organizations (NPOs), as the research field. Then, this study followed the general systematic of qualitative research. Accordingly, the authors conducted 44 interviews with experienced bazaar organizers from 10 NPOs in total. Furthermore, four days of participant observation with field notes were made in each bazaar, which lasted from 7 to 10 days. This study also used archival data as a secondary data source and then analyzed all data with a content analysis technique.
Findings
This study found that the field practices mainly do not support the distinction drawn over the conceptual discussions. Both concepts are nouns describing the act of giving and helping the needy. They are actively performed based on different motives (religion-based and secular).
Originality/value
The relevant distinction is limited to the conceptual discussions and has not been supported by the findings obtained from the field. Also, most of the studies on helping were carried out in the Western context. Studies conducted outside these cultures are quite limited. The value of the current study lies in the fact that it was conducted in a cultural context different from the Western cultures and paves the pathway for future research.
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Melissa Intindola and Cari Burke-Kolehmainen
This study aims to provide a timely “first look” at the impact of COVID-19 lockdown restrictions on the financial distress of nonprofits.
Abstract
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 information, and Oxford COVID-19 workplace restriction data and utilizes logistic regression to analyze results.
Findings
Nonprofits with greater COVID-19 lockdown restrictions are more likely to experience financial distress, whether measured by a 30% reduction in total, program, management and general, or fundraising expenses. This paper also examines results by subsector using National Taxonomy of Exempt Entities data and finds that the Human Services and Public and Society subsectors drive the full sample results when the authors use total, program, or managerial and general expenses in the measure of financial distress, and the Education and Environment and Animals subsectors drive the results when using fundraising expenses in the measure of financial distress.
Originality/value
Broadly speaking, this paper contributes to the limited research stream examining the impact of crises on nonprofits. More specifically, this study is among the earliest to rely on quantitative data to investigate such effects.
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– The purpose of this paper is to provide a comparative analysis on the regulation, the applicable law and the tax treatment in the operations of NPOs in developing countries.
Abstract
Purpose
The purpose of this paper is to provide a comparative analysis on the regulation, the applicable law and the tax treatment in the operations of NPOs in developing countries.
Design/methodology/approach
A comparative analysis in term of NPOs legal framework governing the formation, existence, restriction and fundraising of NPOs, as well as the tax treatment for the NPOs.
Findings
The findings suggest that regulations of NPOs in these countries exhibit a mixed picture with respect to the establishment, operation, affiliation and fundraising, as well as their tax incentives and preferences. In some countries, NPOs have fewer restrictions and are eligible for generous tax incentives, while for other countries, various restrictions and lack of incentives are the norms. The legal frameworks for NPOs are burdensome and, to some extent, do not reflect the importance of NPOs as partner for development of society. The findings also suggest that tax treatments in these countries vary from simple to complex coupled with obscure tax exemptions rules.
Originality/value
Around the globe, authorities and society are increasingly acknowledging the important role of NPOs in dealing with social needs from basic poverty, health and sustainable environments. This study’s focus on NPOs regulation will provide an understanding for authorities to design an appropriate framework for the growth and vibrancy of the NPOs.
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Patrick J. O’Halloran, Christian Leuprecht, Ali Ghanbar Pour Dizboni, Alexandra Green and David Adelstein
This paper aims to examine whether the money laundering/terrorist financing (ML/TF) model excludes important aspects of terrorist resourcing and whether the terrorist resourcing…
Abstract
Purpose
This paper aims to examine whether the money laundering/terrorist financing (ML/TF) model excludes important aspects of terrorist resourcing and whether the terrorist resourcing model (TRM) provides a more comprehensive framework for analysis.
Design/methodology/approach
Research consisted of case studies of resourcing activities of four listed terrorist organizations between 2001 and 2015: the Liberation Tigers of Tamil Eelam (LTTE), Hamas, a grouping of Al Qaeda-inspired individuals and entities under the heading “Al Qaeda inspired” and Hezbollah.
Findings
The most prevalent resourcing actors observed were non-profit organizations/associations, and the most prevalent form of resourcing was fundraising that targeted individual cash donations of small amounts. Funds were pooled, often passed through layers of charitable organizations and transmitted through chartered banks. The TRM is indeed found to provide a more comprehensive framework for identifying sources of resourcing and points of intervention. However, it does not in itself recommend effective means of response but it has implications for counter-resourcing strategies because it identifies resourcing actors and nodes where counter-resourcing could occur.
Originality/value
This paper advances the state of knowledge of terrorist resourcing activities in Canada and about the value of doing so through the analytical lens of the TRM as opposed to the predominant ML/TF model.
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