Balance Sheet Insolvency and Contribution Revenue in Public Charities
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Using Form 990 data reported by public charities, we document significant bunching of nonprofits at near-zero net assets, the threshold for insolvency. Bunching occurs despite the fact that creditors cannot force insolvent nonprofits into involuntary bankruptcy. We show that the extent of bunching
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美国国家经济研究局创建时间：
2019-12-01
