Fundraising expenses: Exploring the effects of systematic expense under-reporting and market competition on Canadian university fundraising programs

Christopher N. Dougherty, Nathan Grasse, Elizabeth Searing

Research output: Contribution to conferenceAbstractpeer-review

Abstract

One of the open questions for both nonprofit scholars and nonprofit practitioners is whether increasing spending on fundraising activities generates net new revenue for programs or diverts resources away from programs and towards overhead and management perquisites. A second open question is what effect increased spending on fundraising activities has when it occurs across several organizations in a market: does aggregated increases in spending create a larger fundraising pie or does it increase the costs of maintaining a share of fundraising from a static pie? The answers to these questions have practical implications and, for academics, the answers will help develop and refine models of nonprofit organizational efficiency and effectiveness. This study contributes to answering the first question and develops some analytical tools that can be applied to the second question by using charitable tax return (T3010) data from 2009-2016 for Canadian universities.
Original languageEnglish
Publication statusPublished - 14 May 2022
Event15th Annual ANSER-ARES Conference - Online, Canada
Duration: 13 May 202215 May 2022
http://www.anser-ares.ca/annual-conference/

Conference

Conference15th Annual ANSER-ARES Conference
Country/TerritoryCanada
Period13/05/2215/05/22
Internet address

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