Fraud and Corruption in U.S. Nonprofit Entities: A Summary of Press Reports 2008-2011
Document Type
Article
Publication Date
12-2015
Publication Source
Nonprofit and Voluntary Sector Quarterly
Abstract
The charitable sector is vulnerable to fraud losses, with these losses negatively impacting the organization’s reputation, future funding, and ability to advance its mission. Research on nonprofit fraud is relatively scarce, due mainly to limited availability of data. We create a database that summarizes and describes basic facts (nature and timing of fraud, description of organization, magnitude of loss, and perpetrators) for 115 incidents of detected fraud occurring in U.S. nonprofit organizations. We find a disproportionately high incidence of nonprofit fraud in the Health and Human Services National Taxonomy of Exempt Entities Groups, a high percentage of females committing misappropriation frauds, and that the organizational role of the perpetrator is related to the size of the fraud loss. We also investigate whether organizations detecting a nonprofit fraud report this information, as required, on Internal Revenue Service Form 990, and find that many organizations do not comply.
Inclusive pages
1194-1224
ISBN/ISSN
0899-7640
Copyright
Copyright © 2015, Association for Research on Nonprofit Organizations and Voluntary Action
Publisher
Sage Publishing
Volume
44
Issue
6
Peer Reviewed
yes
eCommons Citation
Archambeault, Deborah S.; Webber, Sarah J.; and Greenlee, Janet, "Fraud and Corruption in U.S. Nonprofit Entities: A Summary of Press Reports 2008-2011" (2015). Accounting Faculty Publications. 42.
https://ecommons.udayton.edu/acc_fac_pub/42
COinS
Comments
Permission documentation is on file.