The purpose of this study is to identify data from the financial reportsof NGOs that influence donors’ willingness to donate. Using logistic regression,the authors attempt to identify the accounting measures associatedwith donations among the NGOs in our sample. The study included a sampleof 2,981 NGOs in Croatia that use a double-entry accounting system. Theresults show that several accounting variables have an impact on donations,including organizational size, volunteer staff, revenue concentration,government grants, business-like income, debt ratio and adequacy of equity.The study has some limitations. First, the sample covered mainly largeCroatian NGOs. Second, by design, the focus was on a broad sample whichincludes different types of organizations, so there is the possibility that theeffects of organizational and financial characteristics on donations are notequal across the sample of different types of organizations. This study helpsto fill the gap in the literature on this topic by examining the relationshipbetween information from NGOs financial reports and giving behaviour. This study also presents new empirical findings from a large sample studyfrom Croatia with a different institutional background. Research results providenew insights into how financial disclosure can meet the needs of donors.