Small nonprofit organizations (NPOs) are at higher risk of having their IRS tax-exempt status revoked due to a lack of funding, governance, and structure. Organizations that fail to file an annual information return or notice for three consecutive years automatically lose their tax-exempt status by revocation. In May 2020, the IRS revoked the status of more than 30,000 NPOs for failing to file tax returns. This research contributes to the very limited number of qualitative studies on nonprofit leaders' knowledge of federal compliance, which is unknown and may contribute to small nonprofits losing their IRS-exempt status. This qualitative study examines the perceptions of nonprofit leaders of small organizations whose IRS tax-exempt status was revoked. A qualitative study was conducted between June 2023 and May 2024. Semi-structured interviews were conducted with purposefully selected ten nonprofit leaders until theoretical data saturation was reached. Inductive thematic analysis was used to identify key themes and develop a conceptual model. This study identified key themes regarding motivations, formation processes, leadership dynamics, and organizational learning that help explain why NPOs are revoked. The Agency, Governance, Stakeholder, and Public Choice Theory will help us understand how small NPOs are significantly determined by the founders' initial readiness to address administrative, legal, and operational challenges. The leaders, driven by personal experiences and a desire to address community needs, often launched their organizations with passionate commitment but insufficient knowledge of the complex administrative and legal requirements. The findings offer valuable insights into the critical factors influencing nonprofit compliance and provide recommendations for future leaders to mitigate common challenges and reduce revocation.

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本研究將晚晴協會的律師專業資源，視為同時具備志工與捐助者的角色，這群義務律師的專業資源，所貢獻的不僅是消極的節省組織運作的成本，更積極是，創造出有形的收益與無形的價值，因此本研究想要透過深度的訪談和系統化的資料分析，探究下列問題： 一、這些義務律師的專業資源，是否可以進行價格設算？設算的結果如何？對組織的貢獻為何？這些問題的探索，有助於讓非營利組織覺察這些專業資源對組織的影響，進而關注對專業資源的經營。 二、探索這群義務律師，貢獻其個人專業知識，參與非營利組織服務的動機、理念、過程和滿意度，並系統化記錄與分析這些寶貴的資源，作為非營利組織結合與運用專業知識與技術資源的參考。 經由研究訪談及相關資料的整理歸納，本研究針對上述問題有下列的研究發現： 一、義務律師資源確實對晚晴產生極具關鍵性且穩定的經濟效益，以及無形的價值。 二、這些經濟效益與無形價值之所以存續，關鍵因素之一，在於法律諮詢服務對義務律師的成就感與專業提升的關連性；另方面，則在於晚晴擅長運作對歸屬感、服務回饋、方案內容的設計，最後再以組織績效的提升作為對專業志工的回饋。這一系列從投入到過程運作到產出的回饋機制，成了讓義務律師持續參與、投入晚晴義務服務的最大關鍵。 研究的建議也提醒晚晴與非營利組織，應該更強化建立正式的志工溝通平台、建立核心服務的知識化機制、將專業志工視為重要的資源與價值的創造者，以便在服務的過程中運用智慧，設計出服務對象、志工、非營利組織三贏的服務模式。 關鍵詞：專業資源、非營利組織、志工、捐助者 / The purpose of this study is to decipher the lawyers’ service in Warm Life Association for Women (WLAW). Lawyer service in the WLAW has been identified as not only a volunteer service but also a donation to the association. The contribution of these professional volunteers can not only save the spending of organization activity, but also create a currency income without expense budge. After personal interviews and systematically data analysis, the study has made explanations for the issues below: First, is it possible to calculate the value of their ‘volunteer-service’? How much does it cost? How does it work in the organization? The answer to these questions can help Non-Profit-Organizations (NPOs) to notice the importance of professional-volunteer-service and begin to concern the management of professional resource. Second, to know the motivation, purpose and process and satisfaction of these volunteer lawyers and to analysis these information are important directions for NPOs in management of resource and professional knowledge. With interviews and information analysis, the study found that 1) the professional resource did create important and steady economic effects and invisible values to WLAW. 2) The reason keeps the lawyers volunteer service in the organization continually is because the law consulting service can improve lawyer’s profession ability and self-realization. In addition, WLAW brought organization-belonging, feedback of service and well designed projects to those professional-volunteers, which intriguing their loyalty to organization. The interaction has become the key mechanism to attract volunteer lawyers to join WLAW. This study also remind WLAW and other NPOs that building a formal connecting to their volunteers, creating know-how of the main service, and professional resources management are very important. The current study suggests that WLAW and other NPOs can think the view and create a service model which can benefit their clients, volunteers and organizations all. Key words：Professional Resources, Non-Profit-Organizations (NPOs), Volunteer, Donor

Orientador: Lino Castellani Filho / Dissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Educação Física / Made available in DSpace on 2018-08-20T20:03:20Z (GMT). No. of bitstreams: 1 Correia_JulianeCristineAlves_M.pdf: 2438250 bytes, checksum: 3e3fcd69254b203d3575955ee5bedef6 (MD5) Previous issue date: 2012 / Resumo: O intenso crescimento do setor privado sem fins lucrativos a partir da década de 1990 gerou uma série de estudos, sobretudo por conta dos impactos sofridos pelas políticas sociais a partir deste período. Isto porque, colocou-se em prática uma série de medidas neoliberais com o intuito de integrar macroeconomicamente países em desenvolvimento, como o Brasil. Dentre tais medidas se destaca a desresponsabilização do Estado em relação à garantia dos direitos sociais historicamente construídos por meio dos diversos processos de luta dos movimentos sociais. O esporte e o lazer, entendidos como direitos, não escaparam às consequências de tais políticas, passando a ser, em grande medida, oferecidos por entidades de direito privado, o que coloca em cheque - dentre outras questões - a garantia de acesso universal a estas práticas. Diante desse processo, o presente trabalho aborda a presença do setor privado sem fins lucrativos no interior das políticas públicas de esporte e lazer por meio do financiamento público de suas ações. Para tanto, analisamos o projeto de um "terceiro setor" em contraposição às proposições centradas no conceito de sociedade civil. Para alcançar tal objetivo realizamos um mapeamento das organizações privadas que foram financiadas pelo Governo Federal para executar ações de esporte e lazer no Brasil no período de 2008 a 2011. Tal levantamento possibilitou que desconstruíssemos a proposta de um "terceiro setor" tido como um espaço homogêneo, no qual prevaleceria a solidariedade, justiça, eficiência e de representação das aspirações dispersas na sociedade. Ao contrário, os resultados encontrados evidenciam um grupo extremamente heterogêneo, no qual estão presentes organizações com as mais distintas metas. Por fim, buscamos demonstrar que a transferência do papel do Estado, enquanto instância garantidora de direitos, para o setor privado sem fins lucrativos é funcional a lógica do capital na medida em que não contribui para a real universalização dos direitos sociais, e, por consequência, não caminha rumo ao estabelecimento da democracia enquanto projeto societário de caráter totalizante / Abstract: The strong growth of the non-profitable private sector from the 1990s generated a series of studies, mainly due to the impacts suffered by social policies during that period. This is because, it was put into practice a series of neoliberal measures in order to integrate macro-economically developing countries such as Brazil. Among such measures, the process in which the State abdicates the responsibility related to the guarantee of social rights - historically constructed through the various processes of struggle of social movements - stands out. Sport and leisure, comprehended as rights, did not escape the consequences of such policies, becoming, largely provided by private entities, which jeopardizes - among other issues - the universal access to these practices . Given this process, this paper investigates the presence of the non-profitable private sector in the public policies of sport and leisure through the public financing of their actions. Therefore, we analyzed the design of a "third sector" as opposed to the proposals centered on the concept of civil society. To achieve this goal, we conducted a mapping of private organizations that were funded by the Federal Government to run sports and leisure activities in Brazil during the period 2008 to 2011. This survey enabled us to deconstruct the proposal of a "third sector" taken as a homogeneous space, that represented the aspirations dispersed in society and in which solidarity, fairness and efficiency prevail. Instead, the results present an extremely heterogeneous group, composed by organizations with a variety of distinct goals. Finally, we demonstrate that the transfer of the State's role as responsible to guarantee rights, towards the non-profitable private sector collaborates to the logic of the capital since it does not contribute to the real universalization of social rights, and therefore, it does not represent a movement in the direction of the establishment of democracy as a totalizing project of society / Mestrado / Educação Fisica e Sociedade / Mestre em Educação Física

In recent years the ideas of good governance and the responsibility of corporate South Africa to contribute to the society in which they operate have become an undeniable part of organisational conception. Indeed, South Africa is considered to be a leader in the field of corporate governance internationally. Forming part of governance practices is Corporate Social Investment (CSI) whereby corporate organisations contribute to causes and societal groupings in need of financial and other assistance. Among these societal groupings that receive support from CSI activities are non-profit organisations (NPOs) that rely on funding from their corporate donors for survival. Based on the exchange of funding and a shared attempt at social development, a relationship between the two parties emerges. From the perspective of the stakeholder theory, corporate organisations, through their CSI activities, and NPOs are stakeholders of each other and a positive relationship between them could strengthen their individual and collective goals. This study explored and described the relationship between corporate donors and recipient NPOs in order to understand the state of the relationship and to critically consider the way in which the relationship is defined, described and measured. First, the relationship was explored by means of partially structured interviews based on well-known relationship indicators where it appeared that the relationship is not only fraught with negative perceptions from both sides, but also where the relationship indicators used to explore the relationship were not entirely suited for the specific context of this relationship. The negative perceptions and inappropriate relationship indicators formed the basis of a theoretical inquiry of literature on CSI, stakeholder relationships and participatory development communication. Subsequently, the partially structured interviews and the literature review informed the design of two corresponding survey questionnaires that could test both findings quantitatively. The results of validity and reliability testing confirmed the qualitative finding that a contextualised measurement is suited for this relationship. A mix of existing and newly formulated items grouped in contextual elements and redefined relationship indicators was used to describe the relationship. A combined analysis of qualitative and quantitative results indicated that the relationship is not as negative as the qualitative research might have suggested (possibly a result of contextualised measurement); but that very specific relational challenges are present and it is suggested that these challenges need a realistic approach of which accurate description is a starting point. The research contributes twofold with the first contribution being a clearer understanding of the relationship between corporate donors and recipient NPOs and the second being a set of redefined and contextualised relationship indicators with which to define and measure this relationship. / PhD (Communication Studies), North-West University, Potchefstroom Campus, 2014

In recent years the ideas of good governance and the responsibility of corporate South Africa to contribute to the society in which they operate have become an undeniable part of organisational conception. Indeed, South Africa is considered to be a leader in the field of corporate governance internationally. Forming part of governance practices is Corporate Social Investment (CSI) whereby corporate organisations contribute to causes and societal groupings in need of financial and other assistance. Among these societal groupings that receive support from CSI activities are non-profit organisations (NPOs) that rely on funding from their corporate donors for survival. Based on the exchange of funding and a shared attempt at social development, a relationship between the two parties emerges. From the perspective of the stakeholder theory, corporate organisations, through their CSI activities, and NPOs are stakeholders of each other and a positive relationship between them could strengthen their individual and collective goals. This study explored and described the relationship between corporate donors and recipient NPOs in order to understand the state of the relationship and to critically consider the way in which the relationship is defined, described and measured. First, the relationship was explored by means of partially structured interviews based on well-known relationship indicators where it appeared that the relationship is not only fraught with negative perceptions from both sides, but also where the relationship indicators used to explore the relationship were not entirely suited for the specific context of this relationship. The negative perceptions and inappropriate relationship indicators formed the basis of a theoretical inquiry of literature on CSI, stakeholder relationships and participatory development communication. Subsequently, the partially structured interviews and the literature review informed the design of two corresponding survey questionnaires that could test both findings quantitatively. The results of validity and reliability testing confirmed the qualitative finding that a contextualised measurement is suited for this relationship. A mix of existing and newly formulated items grouped in contextual elements and redefined relationship indicators was used to describe the relationship. A combined analysis of qualitative and quantitative results indicated that the relationship is not as negative as the qualitative research might have suggested (possibly a result of contextualised measurement); but that very specific relational challenges are present and it is suggested that these challenges need a realistic approach of which accurate description is a starting point. The research contributes twofold with the first contribution being a clearer understanding of the relationship between corporate donors and recipient NPOs and the second being a set of redefined and contextualised relationship indicators with which to define and measure this relationship. / PhD (Communication Studies), North-West University, Potchefstroom Campus, 2014

從時代趨勢中洞悉到女性創業議題的重要 ，爰發現青輔會「飛雁專案」下之非預期性政策產出(「中華飛雁創業互助協會」)的關鍵地位與價值，於檢視該組織背後的脈絡因素中覺察到「新制度主義之鑲嵌性概念」與「動態社會資本理論建構」間不謀而合，除確立女性創業環境下公部門（青輔會）、非營利組織（中華飛雁創業互助協會）及個人(微型女性創業者)間之互為鑲嵌關係，更因該組織成立而點明女性創業之動態社會資本建構過程，調和過去二元價值對立的窘境，透過實務與理論間交互檢證，開創女性創業、非營利組織及社會資本理論間之新紀元。 / Owing to the key status and value of the Women Entrepreneurs Association of Taiwan (WEAT) and unpredictable policy output of the“Free & Yong Program ”of National Youth Commission of Executive Yuan (NYC), this paper seeks to identify the importance of current trend issue about women entrepreneurship. In viewing the inner factors of the organizational context, I find there’s a coincidence between the“ embedding concept of new institutionalism” and “dynamic construction of social capital theory”. It not only sets up the correlation among Gov (NYC), NPO（WEAT）and individual (women mircrobusinesses entrepreneurs), but also makes the process of dynamic construction of social capitals in women business clear, harmonizing the paradox of structural/rational dualism in the past. The Interviewing and case study design are mainly employed methods in this research to cross-check practice and theory and thus depicts a better interaction among women entrepreneurship, NPO and social capital theory.

非營利組織之事業企劃書：以台灣動物平權促進會為例 / With the high level of economic development, there are more and more social issues caused and some nonprofit organizations have founded for advocating core values to influence people and achieve social changes. However, high organizational performance and good organizational effectiveness are not universal in nonprofit organizations; therefore, nonprofit organizations are recommended to refer to marketing knowledge for increasing their organizational effectiveness. This business plan is using a Taiwan nonprofit organization as a case to study how to transfer commercial marketing knowledge into nonprofit organizations for contributing organizational success.

This thesis examines the implementation of the new digital information and communications technologies (ICTs) by the Women in Film and Television (WIFT) Non-government organisation (NGO) at the state, national and international levels through an ethnographic, participant observation case study, informed by the precepts of feminist research. A quantitative survey of Australian peak women's NGOs participating in the electronic mailing list - Pamela's List is also conducted mapping the context in which WIFT operates and providing an overview of Australian women's peak NGOs' uptake and use of ICTs. The findings are situated in relation to a review of the international surveys available on women's NGOs and the surveys and research reports available on the overall NGO sector, nationally and internationally. The study addresses two neglected areas in the ICT literature. For over a decade Feminist theorists have pointed to the omission of gender as a focus in studies on the new information and communications technologies. There has also been little research and few surveys into the uptake of ICTs by either women's NGOs or the broader NGO sector, nationally or internationally. The detailed, longitudinal case study of the implementation process from pre-establishment through to advanced use of digital communications by a women's NGO at state, national and international level is also unique. Combined with the survey, it affords the opportunity to not only document which ICTs are being adopted but also why particular technologies are being used over others and how they are being used. Despite key successes, the results show less than optimum uptake, a lack of advanced or strategic use, and the myriad of challenges shared by all three WIFT organisations, Australian women's peak NGOs, and the national and international NGO sector in utilising ICTs. The reasons for this are analysed revealing the conflicting values between the NGO sector and those underlying the development of ICTs and demonstrates that difficulties systemic to both the technology and the NGO sector are limiting access and utilisation by women's NGOs. While the myths of women as technophobic are seriously challenged by the findings, the study highlights the importance of gender factors in limiting access and uptake and shaping the use of ICTs. Australian women's NGOs' uptake is shown to be less than their mixed gender counterparts and the study also reveals a lack of acknowledgement by government of gender as a key factor in the uptake of ICTs. It is also shown that significant funding, infrastructure support and policy initiatives recognising the special technological and communication challenges of women's NGOs and the overall NGO sector are needed, if both are to fully and strategically embrace these technologies and function effectively in the new millennium. The significant contribution to knowledge of this thesis lies foremost in furthering the understanding of gender as a key factor in the uptake and utilisation of the new ICTs while at the same time challenging the patriarchal myth of women as technophobic. It thus contributes to the reconstruction of the epistemologies surrounding women's relationship to technology. The study also contributes to furthering the current very limited knowledge and understanding of women's NGOs and the overall NGO sector's uptake and use of information and communications technology. The knowledge and the critical insight provided is not purely historical but rather as the push to take up broadband begins, has relevance to this and future technological innovations. Without an understanding of the process, requirements and challenges faced by women's NGOs and the NGO sector in general, the existing problems will continue to be replicated. The material presented in this study will be useful to all women's organisations and NGOs contemplating establishing digital communications or wishing to review their current use of these technologies. It will also be of value to government and policy makers seeking to establish policies and initiatives that will enable NGOs to take up the new information and communication technologies.