Michelle H. Yetman

Determinants of Nonprofits' Taxable Activities

Although nonprofit is often considered to be synonymous with tax-exempt, many nonprofit organizations earn revenues from unrelated taxable activities, and on average these taxable activities generate

Expense Misreporting in Nonprofit Organizations

1.5 million in revenues. Policymakers have expressed concern that the pursuit of unrelated taxable revenues can distract a nonprofit from its primary charitable mission. Our results show that nonprofits earn taxable revenues when the taxable activities produce a relatively higher return, the nonprofit itself is experiencing lower profitability, and donor aversion is lower. These results suggest that nonprofits will pursue specific types of unrelated taxable activities, and then only under certain circumstances, reducing concerns over mission drift caused by widespread nonprofit expansion into taxable markets.A pump for a free-flowing, in particular pasty or liquid, substance includes a support part, a pump element which has an elastically deformable membrane and can be pressed against the support part in opposition to a restoring force, and a pump chamber, disposed between the pump element and the support part, fluidly connected to an inlet valve and to an outlet aperture by an outlet valve, the outlet aperture passing through the membrane. On a side of the membrance which faces the pump chamber, a disk is provided, the disk together with the membrane forming the outlet valve, the disk being connected to the membrane so that in a closed position the membrane rests against the disk in an area enclosing the outlet aperture, and so that in an open position the membrane is arched upward partly away from the disk by a pressure exerted on it by the free-flowing substance, thereby forming an open connection between the outlet aperture and the pump chamber. The membrane is firmly connected to the disk in a connecting sector enclosing the outlet aperture of the membrane, at least around the major part of its circumference. The disk has at least one passage which connects the pump chamber to a surface area of the disk, which surface area is at least partially enclosed by the connecting sector and faces the membrane. The aperture of the at least one passage which terminates at the surface area of the disk is located a distance away from the outlet aperture in a plan view of the membrane.