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Juniper Katz1 , Todd L. Ely2, and Thad D. Calabrese3
1University of Massachusetts Amherst, USA, 2University of Colorado Denver, USA, 3New York University, New York City, USA
For nonprofits across the United States, IRS Form 990 serves as a crucial accountability tool. Not only does this form help ensure compliance and transparency, but it also provides valuable insight into nonprofit management, finances, and governance. Despite its central role, few have explored how this form has evolved, who shapes it, and why those changes matter.
In our recently accepted article, “Who Determines Where the Sun Shines: Nonprofit Sector Stakeholders and the IRS Form 990 Redesign,” published in Nonprofit and Voluntary Sector Quarterly, my co-authors and I explored these important questions. We analyzed public comments from the most recent significant revision of Form 990 in 2007, uncovering a detailed picture of the interests and stakeholders influencing nonprofit transparency and regulation.
Continue reading “Who Determines Where the Sun Shines? Understanding Stakeholder Influence in Nonprofit Reporting”
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