skip to content
Covid-19 virus
COVID-19 Resources

Reliable information about the coronavirus (COVID-19) is available from the World Health Organization (current situation, international travel). Numerous and frequently-updated resource results are available from this WorldCat.org search. OCLC’s WebJunction has pulled together information and resources to assist library staff as they consider how to handle coronavirus issues in their communities.

Image provided by: CDC/ Alissa Eckert, MS; Dan Higgins, MAM
Balance Sheet Insolvency and Contribution Revenue in Public Charities Preview this item
ClosePreview this item
Checking...

Balance Sheet Insolvency and Contribution Revenue in Public Charities

Author: Tatiana Homonoff; Thomas L Spreen; Travis St Clair
Publisher: Cambridge, MA National Bureau of Economic Research 2019
Series: NBER working paper series, 26546
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:
Using Form 990 data reported by public charities, we document significant bunching of nonprofits at near-zero net assets, the threshold for insolvency. Bunching occurs despite the fact that creditors cannot force insolvent nonprofits into involuntary bankruptcy. We show that the extent of bunching is greater among organizations that rely more heavily on contribution revenue, and that by inflating their net assets,  Read more...
Rating:

(not yet rated) 0 with reviews - Be the first.

Find a copy online

Links to this item

Find a copy in the library

&AllPage.SpinnerRetrieving; Finding libraries that hold this item...

Details

Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Tatiana Homonoff; Thomas L Spreen; Travis St Clair
OCLC Number: 1132887953
Description: 1 Online-Ressource.
Series Title: NBER working paper series, 26546
Responsibility: Tatiana Homonoff, Thomas L. Spreen, Travis St.Clair.

Abstract:

Using Form 990 data reported by public charities, we document significant bunching of nonprofits at near-zero net assets, the threshold for insolvency. Bunching occurs despite the fact that creditors cannot force insolvent nonprofits into involuntary bankruptcy. We show that the extent of bunching is greater among organizations that rely more heavily on contribution revenue, and that by inflating their net assets, bunching organizations are able to increase their contribution revenue relative to firms that report negative net assets. Charitable donors appear to use the net assets threshold as heuristic for a charity's financial health; nonprofit managers, in turn, respond to the preferences of their donors.

Reviews

User-contributed reviews
Retrieving GoodReads reviews...
Retrieving DOGObooks reviews...

Tags

Be the first.
Confirm this request

You may have already requested this item. Please select Ok if you would like to proceed with this request anyway.

Linked Data


\n\n

Primary Entity<\/h3>\n
<http:\/\/www.worldcat.org\/oclc\/1132887953<\/a>> # Balance Sheet Insolvency and Contribution Revenue in Public Charities<\/span>\n\u00A0\u00A0\u00A0\u00A0a \nschema:Book<\/a>, schema:MediaObject<\/a>, schema:CreativeWork<\/a> ;\u00A0\u00A0\u00A0\nlibrary:oclcnum<\/a> \"1132887953<\/span>\" ;\u00A0\u00A0\u00A0\nlibrary:placeOfPublication<\/a> <http:\/\/id.loc.gov\/vocabulary\/countries\/mau<\/a>> ;\u00A0\u00A0\u00A0\nschema:author<\/a> <http:\/\/experiment.worldcat.org\/entity\/work\/data\/9849251751#Person\/homonoff_tatiana<\/a>> ; # Tatiana Homonoff<\/span>\n\u00A0\u00A0\u00A0\nschema:author<\/a> <http:\/\/experiment.worldcat.org\/entity\/work\/data\/9849251751#Person\/st_clair_travis<\/a>> ; # Travis St.Clair<\/span>\n\u00A0\u00A0\u00A0\nschema:author<\/a> <http:\/\/experiment.worldcat.org\/entity\/work\/data\/9849251751#Person\/spreen_thomas_l<\/a>> ; # Thomas L. Spreen<\/span>\n\u00A0\u00A0\u00A0\nschema:bookFormat<\/a> schema:EBook<\/a> ;\u00A0\u00A0\u00A0\nschema:datePublished<\/a> \"2019<\/span>\" ;\u00A0\u00A0\u00A0\nschema:description<\/a> \"Using Form 990 data reported by public charities, we document significant bunching of nonprofits at near-zero net assets, the threshold for insolvency. Bunching occurs despite the fact that creditors cannot force insolvent nonprofits into involuntary bankruptcy. We show that the extent of bunching is greater among organizations that rely more heavily on contribution revenue, and that by inflating their net assets, bunching organizations are able to increase their contribution revenue relative to firms that report negative net assets. Charitable donors appear to use the net assets threshold as heuristic for a charity\'s financial health; nonprofit managers, in turn, respond to the preferences of their donors.<\/span>\" ;\u00A0\u00A0\u00A0\nschema:exampleOfWork<\/a> <http:\/\/worldcat.org\/entity\/work\/id\/9849251751<\/a>> ;\u00A0\u00A0\u00A0\nschema:inLanguage<\/a> \"en<\/span>\" ;\u00A0\u00A0\u00A0\nschema:isPartOf<\/a> <http:\/\/experiment.worldcat.org\/entity\/work\/data\/9849251751#Series\/nber_working_paper_series<\/a>> ; # NBER working paper series ;<\/span>\n\u00A0\u00A0\u00A0\nschema:name<\/a> \"Balance Sheet Insolvency and Contribution Revenue in Public Charities<\/span>\" ;\u00A0\u00A0\u00A0\nschema:productID<\/a> \"1132887953<\/span>\" ;\u00A0\u00A0\u00A0\nwdrs:describedby<\/a> <http:\/\/www.worldcat.org\/title\/-\/oclc\/1132887953<\/a>> ;\u00A0\u00A0\u00A0\u00A0.\n\n\n<\/div>\n\n

Related Entities<\/h3>\n
<http:\/\/experiment.worldcat.org\/entity\/work\/data\/9849251751#Person\/homonoff_tatiana<\/a>> # Tatiana Homonoff<\/span>\n\u00A0\u00A0\u00A0\u00A0a \nschema:Person<\/a> ;\u00A0\u00A0\u00A0\nschema:familyName<\/a> \"Homonoff<\/span>\" ;\u00A0\u00A0\u00A0\nschema:givenName<\/a> \"Tatiana<\/span>\" ;\u00A0\u00A0\u00A0\nschema:name<\/a> \"Tatiana Homonoff<\/span>\" ;\u00A0\u00A0\u00A0\u00A0.\n\n\n<\/div>\n
<http:\/\/experiment.worldcat.org\/entity\/work\/data\/9849251751#Person\/spreen_thomas_l<\/a>> # Thomas L. Spreen<\/span>\n\u00A0\u00A0\u00A0\u00A0a \nschema:Person<\/a> ;\u00A0\u00A0\u00A0\nschema:familyName<\/a> \"Spreen<\/span>\" ;\u00A0\u00A0\u00A0\nschema:givenName<\/a> \"Thomas L.<\/span>\" ;\u00A0\u00A0\u00A0\nschema:name<\/a> \"Thomas L. Spreen<\/span>\" ;\u00A0\u00A0\u00A0\u00A0.\n\n\n<\/div>\n
<http:\/\/experiment.worldcat.org\/entity\/work\/data\/9849251751#Person\/st_clair_travis<\/a>> # Travis St.Clair<\/span>\n\u00A0\u00A0\u00A0\u00A0a \nschema:Person<\/a> ;\u00A0\u00A0\u00A0\nschema:familyName<\/a> \"St.Clair<\/span>\" ;\u00A0\u00A0\u00A0\nschema:givenName<\/a> \"Travis<\/span>\" ;\u00A0\u00A0\u00A0\nschema:name<\/a> \"Travis St.Clair<\/span>\" ;\u00A0\u00A0\u00A0\u00A0.\n\n\n<\/div>\n
<http:\/\/experiment.worldcat.org\/entity\/work\/data\/9849251751#Series\/nber_working_paper_series<\/a>> # NBER working paper series ;<\/span>\n\u00A0\u00A0\u00A0\u00A0a \nbgn:PublicationSeries<\/a> ;\u00A0\u00A0\u00A0\nschema:hasPart<\/a> <http:\/\/www.worldcat.org\/oclc\/1132887953<\/a>> ; # Balance Sheet Insolvency and Contribution Revenue in Public Charities<\/span>\n\u00A0\u00A0\u00A0\nschema:name<\/a> \"NBER working paper series ;<\/span>\" ;\u00A0\u00A0\u00A0\u00A0.\n\n\n<\/div>\n
<http:\/\/id.loc.gov\/vocabulary\/countries\/mau<\/a>>\u00A0\u00A0\u00A0\u00A0a \nschema:Place<\/a> ;\u00A0\u00A0\u00A0\ndcterms:identifier<\/a> \"mau<\/span>\" ;\u00A0\u00A0\u00A0\u00A0.\n\n\n<\/div>\n