Exploring the Revenue Mix of Nonprofit Organizations: Does It Relate to Publicness?
Exploring the Revenue Mix of Nonprofit Organizations: Does It Relate to Publicness?
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DOI：
10.1177/0899764010363921
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发表时间：
2007-09
影响因子：
2.8
通讯作者：
Robert L. Fischer;Amanda L. Wilsker;D. Young
中科院分区：
文献类型：
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作者：
Robert L. Fischer;Amanda L. Wilsker;D. Young
非营利组织从多种收入来源获得资金，包括私人捐款和赚取的计划收入。在这篇文章中，我们假设收入的组成是所提供的服务的性质的结果，特别是服务是否是公共的，私人的，或混合的性质，他们的利益。使用子字段从三个主要领域的豁免实体（NTEE）的国家分类，本研究划分非营利组织根据服务类型和估计的影响，特定的收入流和整体收入多元化的服务性质。一般来说，我们发现，赚取的计划收入所产生的收入的比例是最低的类别被视为公共，最高的那些主要是私人利益，和中间的那些被归类为混合。同样，非营利组织的服务越公开，对捐赠的依赖就越大。我们还确定了一些令人困惑的结果，表明需要继续调查。
Nonprofits receive funding from multiple revenue sources, including private contributions and earned program revenues. In this article, we hypothesize that the composition of revenues is a result of the nature of services provided—specifically whether services are public, private, or mixed in the nature of their benefits. Using subfields from three major fields in the National Taxonomy of Exempt Entities (NTEE), this study divides nonprofits according to service type and estimates the impact of service character on particular revenue streams and overall revenue diversification. Generally, we find that the proportion of revenues generated by earned program revenues is lowest for the category deemed public, highest for those with mostly private benefits, and midway for those classified as mixed. Similarly, the more public a nonprofit’s services, the greater its reliance on donations. We also identify some puzzling results that suggest the need for continued investigation.