Balancing burden and transparency: The effect of reduced Form 990-EZ reporting requirements on nonprofit financial health and public trust

• In Event: Nonprofit Sector Organizations

Brief Overview

We explore how reduced IRS reporting requirements impact nonprofit financial health and public trust using a regression discontinuity design with IRS income and asset cutoffs and provide causal insights into administrative burden and transparency.

Authors

• Andrew Heiss, Georgia State University

• Meng Ye, Georgia State University