Analysis of Determinants of Revenue Sources for International NGOs: Influence of Beneficiaries and Organizational Characteristics
Journal
Nonprofit and Voluntary Sector Quarterly
ISSN
0899-7640
Type
journal article
Date Issued
2015
Author(s)
Abstract
Securing financial sustainability through fundraising and other forms of financing is
a critical issue for many nonprofit organizations. This article extends the benefits
theory by adding beneficiary and organizational characteristics to it and examines
how these characteristics affect revenue source composition. Based on a survey
of International Nongovernmental Organizations (INGOs) with headquarters
in Switzerland, the results quantitatively demonstrate a predictive relationship
between programmatic and financial management: First, Swiss-based INGOs’
revenue sources rely heavily on income-generating revenue sources. Second,
the efficacy of the benefits theory of nonprofit finance is demonstrated outside
of the organizational context of U.S. local/national nonprofits. Third, INGOs’
organizational and beneficiary characteristics influence their revenue source
composition. Fourth, the results demonstrate clear differences between revenue
sources. Fifth, overall, the beneficiary field is the most influential of the proven
characteristics in determining revenue source percentages.
a critical issue for many nonprofit organizations. This article extends the benefits
theory by adding beneficiary and organizational characteristics to it and examines
how these characteristics affect revenue source composition. Based on a survey
of International Nongovernmental Organizations (INGOs) with headquarters
in Switzerland, the results quantitatively demonstrate a predictive relationship
between programmatic and financial management: First, Swiss-based INGOs’
revenue sources rely heavily on income-generating revenue sources. Second,
the efficacy of the benefits theory of nonprofit finance is demonstrated outside
of the organizational context of U.S. local/national nonprofits. Third, INGOs’
organizational and beneficiary characteristics influence their revenue source
composition. Fourth, the results demonstrate clear differences between revenue
sources. Fifth, overall, the beneficiary field is the most influential of the proven
characteristics in determining revenue source percentages.
Language
English
Refereed
Yes
Publisher
SAGE Publications
Eprints ID
255419