Explore the evidence.
Understand the reach.

The increase of scandals involving non-governmental organizations (NGOs) has provoked concerns from the public for their accountability. In the case of Yemen, the NGOs receive financial support from both local and international donors. These organisations, however, are not obliged to disclose how they manage the donation funds, although the donors usually outline specific requirements on how the funds should be utilised. At the same time, the success of projects undertaken by the NGOs funded by the donors can help to enhance the organisation’s reputation and legitimize its activities to secure more funds. This study investigated the level of accountability practices in the Yemeni local NGOs. A questionnaire survey was sent to 75 active local NGOs. The findings show that the level of accountability practices among local NGOs is moderate. Most of these organisations evaluated the impact of their projects at their completion. However, they tend to avoid an independent assessment of any third party. They also restricted the local communities’ involvement in determining where and how the money of the project should be spent. This suggests that the local NGOs are more likely to be “seen” as being accountable rather than being accountable. A further improvement perhaps through policymaking is thus necessary to ensure effective accountability practices in funds management of the NGOs.

The impacts of the government funding on the NGOs in terms of advantages and disadvantages has received mixed response from the scholars. This study attempts to review the promises and perils of government funding on the NGOs and aims to gather the scattered knowledge from literature at one place. Literature review was carried out for the relevant studies. Using the inclusion/exclusion criteria established for this article, 31 studies were finally selected for review. Using thematic analysis approach, 5 main themes regarding government funding impacts on NGOs were extracted from the reviewed 31 studies. The themes are institutional theory and Isomorphism, accountability, loss of autonomy, mission drift and crowding out. Some scholars and studies linked these themes with underperformance while others linked them with stability of the NGOs. Definite results are hard to draw to determine the impacts of government funding on NGOs and in fact these impacts depend upon a number of factors such as, age, size, sector, demography, political, economic and social environments of an NGO

This study examines the tax incentives and challenges faced by Non-Profit Organisations (NPOs) in South Africa, with a focus on those registered as Public Benefit Organisations (PBOs). NPOs play a vital role in addressing socio-economic issues, and serving vulnerable communities. While these organizations operate for non-profit purposes, the tax incentives provided by the government are crucial for their financial sustainability. Therefore, establishing a supportive tax framework is essential to promote their growth and operational capacity. A scoping review methodology was employed, analyzing literature on tax incentives and compliance challenges faced by South African NPOs from 2010 to 2023. Key provisions include income tax exemptions under Section 10(1)(cN), capital gains tax exclusions, and Section 18A tax-deductible donations. The study also explored the legal framework governing tax-exempt status and trading activities. Findings show that while tax incentives provide significant benefits, NPOs face challenges in maintaining compliance, such as complex regulations, limited financial resources, and a lack of expertise. Many struggle with differentiating between exempt and taxable activities. Strategies to address these issues include simplifying tax processes, enhancing financial management education, and improving communication between SARS and NPOs. Introducing user-friendly tax reporting systems and tailored support could further boost compliance and ensure NPOs maximize available benefits. These insights are valuable for policymakers and tax authorities seeking to strengthen the regulatory framework and support the growth of NPOs in South Africa.

This study examines the factors influencing accountability practices in funds management of local non-governmental organizations (NGOs) in Yemen. A total of 75 local NGOs operate in Yemen, receiving local and foreign funding. A structured online questionnaire was employed for data collection. This study found that accountability was not widely practiced among the NGOs in Yemen. The level of accountability practices of these NGOs was significantly influenced by funding competition and perceived motive. The results of the study offer important implications for both policymakers and NGOs. The relevant regulatory bodies must formulate policies to enhance the NGOs’ accountability for improved efficiency and transparency. The NGOs, on the other hand, are expected to be transparent in ensuring the resources are well managed, and services are delivered efficiently and effectively to the recipients.

This study aims to analyze the role of leadership in moderating the influence of organizational image and religiosity on interest in joining. The sample was GP Ansor cadres, Pasuruan Regency, totaling 156 respondents, namely the Z generation. Questionnaires were distributed via Google form as direct data collection from respondents. Then the data were analyzed using structural equation modeling partial least squares (SEM-PLS), which was then used to answer the research hypothesis. The results of the study show that organizational and leadership image can directly increase interest in joining. However, religiosity did not succeed in increasing interest in joining. Furthermore, leadership failed to moderate the effect of organizational image and religiosity on interest in joining cadres.

This study examines the tax incentives and challenges faced by Non-Profit Organisations (NPOs) in South Africa, with a focus on those registered as Public Benefit Organisations (PBOs). NPOs play a vital role in addressing socio-economic issues, and serving vulnerable communities. While these organizations operate for non-profit purposes, the tax incentives provided by the government are crucial for their financial sustainability. Therefore, establishing a supportive tax framework is essential to promote their growth and operational capacity. A scoping review methodology was employed, analyzing literature on tax incentives and compliance challenges faced by South African NPOs from 2010 to 2023. Key provisions include income tax exemptions under Section 10(1)(cN), capital gains tax exclusions, and Section 18A tax-deductible donations. The study also explored the legal framework governing tax-exempt status and trading activities. Findings show that while tax incentives provide significant benefits, NPOs face challenges in maintaining compliance, such as complex regulations, limited financial resources, and a lack of expertise. Many struggle with differentiating between exempt and taxable activities. Strategies to address these issues include simplifying tax processes, enhancing financial management education, and improving communication between SARS and NPOs. Introducing user-friendly tax reporting systems and tailored support could further boost compliance and ensure NPOs maximize available benefits. These insights are valuable for policymakers and tax authorities seeking to strengthen the regulatory framework and support the growth of NPOs in South Africa.

This study aims to analyze the role of leadership in moderating the influence of organizational image and religiosity on interest in joining. The sample was GP Ansor cadres, Pasuruan Regency, totaling 156 respondents, namely the Z generation. Questionnaires were distributed via Google form as direct data collection from respondents. Then the data were analyzed using structural equation modeling partial least squares (SEM-PLS), which was then used to answer the research hypothesis. The results of the study show that organizational and leadership image can directly increase interest in joining. However, religiosity did not succeed in increasing interest in joining. Furthermore, leadership failed to moderate the effect of organizational image and religiosity on interest in joining cadres.

This study examines the factors influencing accountability practices in funds management of local non-governmental organizations (NGOs) in Yemen. A total of 75 local NGOs operate in Yemen, receiving local and foreign funding. A structured online questionnaire was employed for data collection. This study found that accountability was not widely practiced among the NGOs in Yemen. The level of accountability practices of these NGOs was significantly influenced by funding competition and perceived motive. The results of the study offer important implications for both policymakers and NGOs. The relevant regulatory bodies must formulate policies to enhance the NGOs’ accountability for improved efficiency and transparency. The NGOs, on the other hand, are expected to be transparent in ensuring the resources are well managed, and services are delivered efficiently and effectively to the recipients.

The increase of scandals involving non-governmental organizations (NGOs) has provoked concerns from the public for their accountability. In the case of Yemen, the NGOs receive financial support from both local and international donors. These organisations, however, are not obliged to disclose how they manage the donation funds, although the donors usually outline specific requirements on how the funds should be utilised. At the same time, the success of projects undertaken by the NGOs funded by the donors can help to enhance the organisation’s reputation and legitimize its activities to secure more funds. This study investigated the level of accountability practices in the Yemeni local NGOs. A questionnaire survey was sent to 75 active local NGOs. The findings show that the level of accountability practices among local NGOs is moderate. Most of these organisations evaluated the impact of their projects at their completion. However, they tend to avoid an independent assessment of any third party. They also restricted the local communities’ involvement in determining where and how the money of the project should be spent. This suggests that the local NGOs are more likely to be “seen” as being accountable rather than being accountable. A further improvement perhaps through policymaking is thus necessary to ensure effective accountability practices in funds management of the NGOs.

This study investigates the influence of income-generating activities on the effective management of charitable children institutions (CCIs) with a particular focus on CCIs in Nakuru Town East Sub County, Kenya. The study was guided by the resource-based theory. The study adopted a mixed-method approach and deployed the descriptive research design to capture data from a target population of 45 respondents comprising of 39 CCI staff (both management and subordinate) and 6 key informants. A complete census was conducted on all the respondents and purposive sampling was utilized to identify key informants. Data from the CCI staff was collected using questionnaires while data from key informants was collected using discussion guides. A pilot study was conducted at Tumaini Bethany and Holy Family children in Nakuru Town West Sub-County to assess the validity and reliability of the instruments. Data were analyzed using the descriptive statistics with the help of the Statistical Package for Social Sciences software (SPSS) and the thematic content analysis technique. The findings from the study showed that income-generating activities had an influence on the effective management of CCIs. The study concluded that effective management of CCIs is shaped by the presence of income-generating activities in CCI, type of income-generating activities, and the amount of income generated by the activity in which the CCI is engaged. The study recommended that CCIs should develop income-generating activities in their institutional plans to mitigate shocks that occur when there is little funding from external partners.