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非营利组织的肮脏行为:美国慈善机构的腐败分析

English | 2024 | ISBN-10: 3031669207 | 239 pages| Epub PDF (True) | 4 MB

It is quite easy to find corruption within nonprofits. This is particularly the case in the subsector of not-for-profits that are incorporated as traditional 501(c)(3) entities. With the continuing erosion of public confidence in charities, these institutions must act now, both individually and collectively, to bolster trust and ensure public support for nonprofits that has been a hallmark of American democracy. This book explores the causes of malfeasance in the nonprofit realm. It examines how the current inadequate regulatory environment―together with inherent “agency” problems―can lead organizations astray as they turn away from fulfilling donor wishes to instead act in their own self-interest. The book highlights the distinction between “soft corruption” in the nonprofit sector and “hard corruption.” The former includes the misuse of donor funds that do not cross the line into illegality and the latter covers explicitly illegal misappropriation of contributions.

英文|2024|ISBN-10:3031669207|239页|Epub PDF(真)|4 MB 在非营利组织中很容易发现腐败。在作为传统501(c)(3)实体成立的非营利子部门中尤其如此。随着公众对慈善机构的信心不断削弱,这些机构现在必须单独和集体采取行动,加强信任,确保公众对非营利组织的支持,这是美国民主的标志。这本书探讨了非营利领域渎职行为的原因。它考察了当前监管环境不足以及固有的“代理”问题如何导致组织误入歧途,因为它们不再满足捐助者的意愿,而是按照自己的利益行事。这本书强调了非营利部门的“软腐败”和“硬腐败”之间的区别。前者包括滥用捐助资金,但这些资金并没有越过非法界限,而后者则明确涵盖了非法挪用捐款的行为。
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