Financial measures in nonprofit organization research: Comparing IRS 990 return and audited financial statement data

Nonprofit and Voluntary Sector Quarterly

Volumn 29, Issue 2, 2000, Pages 232-254

  Froelich, Karen A ^a   Knoepfle, Terry W ^a   Pollak, Thomas H ^b  

^a NORTH DAKOTA STATE UNIVERSITY   (United States)

^b Center on Nonprofits and Philanthropy   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0034194972     PISSN: 08997640     EISSN: None     Source Type: Journal    
DOI: 10.1177/0899764000292002     Document Type: Article

References (19)

1. Abramson, A. J. (1995). Sources of data on nonprofit finance. Nonprofit Management and Leadership, 5, 443-451.
2. Bowen, W. G., Nygren, T. I., Turner, S. E., & Duffy E. A. (1994). The charitable nonprofits. San Francisco: Jossey-Bass.
3. Chang, C. F., & Tuckman, H. P. (1990). Why do nonprofit managers accumulate surpluses, and how much do they accumulate? Nonprofit Management and Leadership, 1, 117-135.
4. Cordes, J. J., & Weisbrod, B. A. (1998). Differential taxation of nonprofits and the commercialization of nonprofit revenues. Journal of Policy Analysis and Management, 17, 195-214.
5. Froelich, K. A., & Knoepfle, T. W. (1996). Internal Revenue Service 990 data: Fact or fiction? Nonprofit and Voluntary Sector Quarterly, 25, 40-52.
6. Gorman, M., & Tanenbaum, J. (1993). New rules proposed for joint activities of NPOs. Journal of Accountancy, 176(4), 103-108.
7. Gronbjerg, K. A. (1989). Developing a universe of nonprofit organizations: Methodological considerations. Nonprofit and Voluntary Sector Quarterly, 18, 63-80.
8. Gronbjerg, K. A. (1994). The NTEE: Human service and regional applications. Voluntas, 5, 301-328.
9. Hodgkinson, V. A., & Weitzman, M. S. (1996). Nonprofit almanac: Dimensions of the independent sector (5th ed.). San Francisco: Jossey-Bass.
10. Hodgkinson, V. A., Weitzman, M. S., Noga, S. M., & Gorski, H. A. (1993). A portrait of the independent sector: The activities and finances of charitable organizations. Washington, DC: Independent Sector.
11. Orend, R. J., O'Neill, M., & Mitchell, C. S. (1997). State nonprofit data bases: Lessons from the California experience. Nonprofit Management and Leadership, 7, 447-454.
12. Oster, M. (1998). Executive compensation in the nonprofit sector. Nonprofit Management and Leadership, 8, 207-221.
13. Skelly, D., & Steurele. E. (1992). The nonprofit sector and taxes: Invaluable and largely untapped research data bases. Nonprofit Management and Leadership, 2, 429-438.
14. Steinberg, R. (1987). Nonprofit organizations and the market. In W. Powell (Ed.), The nonprofit sector: A research handbook (pp. 118-138). New Haven, CT: Yale University Press.
15. Tuckman, H. P., & Chang, C. F. (1991). A methodology for measuring the financial vulnerability of charitable nonprofit organizations. Nonprofit and Voluntary Sector Quarterly, 20, 445-460.
16. Tuckman, H. P., & Chang, C. F. (1993). How well is debt managed by nonprofits? Nonprofit Management and Leadership, 3, 347-361.
17. Tuckman, H. P., & Chang, C. F. (1998). How pervasive are abuses in fundraising among nonprofits? Nonprofit Management and Leadership, 9, 211-221.
18. Weisbrod, B. A. (1988). The nonprofit economy. Cambridge, MA: Harvard University Press.
19. Young, D. R., Bania, N., & Bailey, D. (1996). Structure and accountability: A study of national nonprofit associations. Nonprofit Management and Leadership, 6, 347-365.