New Publication by SPPA Professor Nathan Grasse, featured in the Nonprofit Management & Leadership journal
His co-authored article, “Understanding the Role of Nonprofit Organizations in Community Development,” delves into there have been fewer population-level studies of religious organization revenues compared to other nonprofit organizations. This discrepancy is due to the exemption of houses of worship from filing the U.S. Form 990, which is the basis for most nonprofit financial analysis in academic literature. Using granular financial data on over 30,000 religious organizations in Canada from 2009 to 2016, they explore the characteristics of the revenue portfolios for this under-studied subsector of tax-exempt organizations. In addition to providing useful descriptive information, such as the differences between funding portfolios by religion or denomination, we identify characteristics associated with financial growth using dynamic difference-generalized method of moments estimations. They find that donations where receipts were given drive almost all portfolios, while revenues that comprise the portfolio fringe vary widely in form and importance for growth. This study yields information useful to practitioners and researchers interested in nonprofit finance and the financial management.
Read the full article here https://lnkd.in/gEnzdH3E