Convincing individuals to donate is a challenge for nonprofit organizations. This research builds on the concept of moral balance to examine the asymmetric effects of prior moral actions on individuals’ likelihood of donating. Through five experiments, we show that individuals with a negative moral balance are more likely to donate as a form of moral compensation. Conversely, those with accumulated moral credit tend to donate less because of moral licensing. Our findings further reveal that communications framed with a shorter moral distance are more effective at encouraging donations among individuals with a positive moral balance. In contrast, lower-level construal frames are better suited to engage individuals with a negative moral balance. This research contributes by highlighting asymmetry in moral regulation: the mechanisms that drive compensatory behavior differ from those that initiate a virtuous cycle. For charities, we suggest actionable strategies to tailor fundraising communications to the moral state of their audience.

This work explores civic engagement in Ukraine in 2022 soon after the full-scale Russian invasion. We collected responses from 998 Ukrainian citizens to understand their perspectives on civil society in the first year of the invasion, and more importantly, what motivated them to potentially act. Empirical findings support the relevance of psychological experiences of community as motivators in crisis management settings, that experiencing community can lead to prosocial behavior at various “levels” (macro, meso, micro) in the face of a national crisis, and that these experiences may be the building blocks of the development of a more formal civil society. This work helps integrate the literatures in community psychology and civil society, and also provides a mechanism for understanding the path from psychological experiences of community to individual action, informal networks, and formal organizing.

Nonprofit financial transparency is vital for research, policy, and public trust. Yet IRS Form 990 data—the most widely used nonprofit data set—raises reliability concerns because it is unaudited and follows tax, rather than Generally Accepted Accounting Principles (GAAP) rules. We conduct two analyses to assess differences between Form 990 and audited financial statements. First, using 2015 to 2019 e-filings, we document the use of outside accountants, GAAP deviations, restatements, and obvious numerical errors. Second, we compare 574 New York 2018 Form 990s with their audits. Key balance sheet items align closely when both reports are prepared on a legal-entity basis, but agreement is lower for activity statements and ratios. Major discrepancies arise when financial statements are consolidated but the 990 is not, producing materially different program and fundraising ratios. We recommend verifying amended filings, addressing inconsistencies between consolidated and legal-entities, and reviewing part XI reconciliation items during data cleaning.

Symphony orchestras (SOs) face financial and legitimacy challenges, from unstable revenue to shifting stakeholder expectations. Grounded in dynamic capabilities theory, we investigate how innovation strengthens nonprofit SOs’ financial sustainability. Using survey data from 131 North American SOs, we test a model where environmental intelligence and external partnerships shape product and process innovation, affecting financial outcomes. Results indicate environmental intelligence alone does not generate innovation but depends on partnerships for resource access and action. Furthermore, process innovation enhances financial outcomes, whereas product innovation yields no immediate return. Necessary condition analysis shows innovation is required for high financial performance. Overall, findings highlight that innovation in mission-driven, resource-constrained settings is deliberate and depends on leadership and partnerships to balance artistic and managerial logics. We contribute to nonprofit and arts management research by clarifying SOs’ innovation pathways, offering practical implications for managers and policymakers to strengthen financial sustainability across the performing arts and nonprofit sector.

This study examines how leadership diversity and representation within nonprofit organizations influence community support. Drawing on a national survey of 1,036 nonprofits in the United States, we tested a structural equation modeling linking board racial diversity, CEO racial and gender representation, staff racial diversity, and private donations. We found that nonprofits with more racially diverse boards were more likely to have racially and gender-representative CEOs, who in turn were linked to greater workforce diversity. However, board diversity did not consistently translate into increased donations, suggesting that diverse governance alone may not enhance community support. Notably, CEO gender representation was positively associated with community support, but no significant mediating effects were found in the relationship between board diversity and community support through CEO representation. These findings highlight the complex dynamics between internal representation and stakeholder support. Nonprofit organizations should strategically align diversity initiatives with mission-driven engagement to realize their full value amid intensifying debates over diversity, equity, and inclusion.

This article contributes to the existing donation literature by addressing the knowledge gap in the impact of the symbolic capital of charity endorsers on the intention to donate. It explores the interplay between the symbolic capital of the endorser, donor intentions, and social media self-disclosure in the context of charitable giving via crowdfunding platforms. Drawing on Bourdieu’s theory of capital conversion and social exchange theory, the study examines how the symbolic capital of the endorsers of charitable organizations influences donation behavior. A PLS-SEM analysis of the data obtained via a representative survey of 976 respondents suggests that donors exchange financial capital for symbolic capital of charity endorser to enhance their social recognition (i.e., symbolic capital), a process facilitated by self-disclosure on social media. This study confirms the presence of a generalized social exchange mechanism and highlights the critical roles of symbolic capital and social media in shaping charitable intentions.

Once being independent pioneers, nonprofit welfare organizations now face marketization as they compete with commercial actors in delivering services within the welfare state. This development has been described as “becoming business-like,” which implies a tension between the traditional normative identity and the more recent utilitarian identity of nonprofits. We question this polarization by analyzing a case study of a Norwegian nonprofit that is expanding in processes of increased marketization, asking how nonprofits internally legitimize marketization. Central to our theoretical contribution is the concept of The Shield of Purpose that serves as a strategic discursive resource through which the organization legitimizes its market-oriented adaptations while simultaneously developing its normative identity. This concept illustrates the organization’s ambidextrous use of its foundational diaconal purpose as both a defense against mission drift and a mechanism for integration with market pressures.

This systematic review examines corporate governance in nonprofit organizations by synthesizing 55 peer-reviewed studies published between 2015 and 2025. The review explores key theoretical frameworks, governance dimensions, and empirical findings, while identifying gaps in the literature. While agency theory remains influential, recent research increasingly draws on governance, stakeholder, resource dependence, and legitimacy theories to explain board composition, accountability, transparency, and stakeholder engagement. Quantitative studies dominate the field, though qualitative and mixed-methods designs are gaining visibility. Findings highlight the importance of board diversity, strategic leadership, ethical practices, and stakeholder alignment in enhancing nonprofit performance and legitimacy. Despite these advances, the literature remains geographically skewed, with limited insights from the Global South. The review calls for greater theoretical integration, longitudinal studies, and participatory approaches that reflect the complexity of nonprofit governance. It offers a comprehensive synthesis to inform future research, policy development, and governance reform in mission-driven organizations worldwide.