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The Survival of Nonprofits in the United States

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  • Henson, James

Abstract

The ability of publicly available tax information to determine the survival of nonprofit organizations is analyzed. Survival analysis estimates the predictive power and hazard ratios of several financial variables. The tax information comes from the National Center for Charitable Statistics (NCCS) 1998-2003 data on nonprofit organizations. The data includes 110,758 total organization and 1,857 failed organizations. The results show assets and return on assets had the greatest effect on survival time. The variables for equity ratio, months of spending, markup, and liquidity were not shown to have a clear and significant impact on survival time in nonprofits.

Suggested Citation

  • Henson, James, 2014. "The Survival of Nonprofits in the United States," MPRA Paper 59494, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:59494
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    References listed on IDEAS

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    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Survival Analysis; Nonprofit Organizations; Nonprofit Finance; 501(c);
    All these keywords.

    JEL classification:

    • C41 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods: Special Topics - - - Duration Analysis; Optimal Timing Strategies
    • L3 - Industrial Organization - - Nonprofit Organizations and Public Enterprise

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