| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w26546 |
| 来源ID | Working Paper 26546 |
| Balance Sheet Insolvency and Contribution Revenue in Public Charities | |
| Tatiana Homonoff; Thomas L. Spreen; Travis St.Clair | |
| 发表日期 | 2019-12-16 |
| 出版年 | 2019 |
| 语种 | 英语 |
| 摘要 | 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 a heuristic for a charity's financial health; nonprofit managers, in turn, respond to the preferences of their donors. |
| 主题 | Public Economics ; Taxation ; Industrial Organization ; Nonprofits |
| URL | https://www.nber.org/papers/w26546 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/584220 |
| 推荐引用方式 GB/T 7714 | Tatiana Homonoff,Thomas L. Spreen,Travis St.Clair. Balance Sheet Insolvency and Contribution Revenue in Public Charities. 2019. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w26546.pdf（565KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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