Associations, charities, cooperatives, and other voluntary organizations formed to further cultural, educational, religious, professional, or public service objectives. Their startup funding is provided by their members, trustees, or others who do not expect repayment, and who do not share in the organization's profits or losses which are retained or absorbed. Approved, incorporated, or registered NPOs are usually granted tax exemptions, and contributions to them are often tax deductible.
Published in Chapter:
The Relation between Contingency Factors and the Efficiency of NPOs
María del Mar Gálvez-Rodríguez (University of Almería, Spain), Arturo Haro-de-Rosario (University of Almería, Spain), and María del Carmen Caba-Pérez (University of Almería, Spain)
Copyright: © 2017
|Pages: 22
DOI: 10.4018/978-1-5225-0731-4.ch015
Abstract
There is growing concern regarding the enhancement of NPOs´ efficiency as it is considered an excellent strategy to tackle the imbalance between greater social demand and the decrement of their resources, as well as the lack of credibility in the current best practices of the sector. Within a Colombian context, this paper sets out two main objectives. Firstly, an analysis of the efficiency of NPOs in reaching their social goals and, secondly an analysis of the influence of certain factors in NPOs´ efficiency. The main findings indicate that, in general terms, Colombian NPOs should make a greater effort in the efficient management of their resources. Moreover, younger entities and those with a national scope are shown to be the most interested in improving their levels of efficiency.