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This case helps students examine ethical behaviors by an executive director related to not-for-profit governance and taxation to a situation based on a real entity. The student is placed in a situation where he/she is also presented with an ethical dilemma regarding their own actions. Students are asked to play the role of an accountant who volunteers to help a not-for-profit pull together financial statements only to find out there are numerous governance and tax compliance issues. The case provides the facts that allow students to identify these governance issues and conduct research related to ethical standards to determine the action to take.
Thomas Anthony Norton, Marshall University
Jeffrey J Archambault, Marshall University
Marie Archambault, Marshall University