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Testing a relationship between special districts and nonprofits: Do they substitute or complement?

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  • HyungGun Park

Abstract

Objective As similar modes of public service delivery on behalf of general‐purpose governments, a relationship between special districts(SD) and nonprofit organization are empirically tested. Methods Using U.S. data from the Census of Government Finance and the National Center for Charitable Statistics databases between 1997 and 2017, this study regress counts and spending level of SDs on the nonprofits’ counterparts. Results For both counts and spending level, there are positive association between SDs and nonprofit organizations. Conclusion SDs and nonprofit organizations complement each other even when their service domains overlap.

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  • HyungGun Park, 2023. "Testing a relationship between special districts and nonprofits: Do they substitute or complement?," Social Science Quarterly, Southwestern Social Science Association, vol. 104(4), pages 423-435, July.
    • Handle: RePEc:bla:socsci:v:104:y:2023:i:4:p:423-435
    DOI: 10.1111/ssqu.13285
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    References listed on IDEAS

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    1. Yoshiho Matsunaga & Naoto Yamauchi, 2004. "Is the Government Failure Theory Still Relevant? A panel analysis using US state level data," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 75(2), pages 227-263, June.
    2. Jayce L. Farmer, 2015. "County–Nonprofit Service Arrangements: The Roles of Federal and State Fiscal Involvement," Publius: The Journal of Federalism, CSF Associates Inc., vol. 45(1), pages 117-138.
    3. HyungGun Park, 2021. "Income sorting by specialized services: Service differentiation by overlapping governments," Social Science Quarterly, Southwestern Social Science Association, vol. 102(6), pages 2761-2775, November.
    4. Mary Fisher & Teresa Gordon & Marla Myers Kraut & David Malone, 2002. "Reporting cash flows: an investigation of college and university compliance with SFAS no. 117," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, vol. 14(3), pages 331-359, March.
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