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Finanzierungsmix und Effizienz in spendensammelnden Organisationen


  • Gmür, Markus



Spenden sammelnde Organisationen besitzen beträchtliche und in der Praxis eher unterschätzte Freiheitsgrade in der Bestimmung ihres Finanzierungsmix. Der Beitrag erläutert im ersten Schritt sieben verschiedene Kalküle, die bei der Festlegung des angestrebten Mix aus privaten Spenden, öffentlichen Beiträgen und Leistungsentgelten eine Rolle spielen können. Im zweiten Teil wird auf Basis eines Datensatzes von Spenden sammelnden Organisationen in der Schweiz gezeigt, welcher Zusammenhang zwischen einem bestimmten Finanzierungsmix und der betriebswirtschaftlichen Effizienz besteht: Je höher die Spendenabhängigkeit der Organisation ist und je stärker ihr Gewicht im Fundraising auf dem Beziehungs- gegenüber dem Massenmarkt ist, umso besser ist auch ihre Effizienz.

Suggested Citation

  • Gmür, Markus, 2013. "Finanzierungsmix und Effizienz in spendensammelnden Organisationen," FSES Working Papers 440, Faculty of Economics and Social Sciences, University of Freiburg/Fribourg Switzerland.
  • Handle: RePEc:fri:fribow:fribow00440

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    References listed on IDEAS

    1. Katherine O'Regan & Sharon Oster, 2002. "Does government funding alter nonprofit governance? Evidence from New York City nonprofit contractors," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 21(3), pages 359-379.
    2. Andreoni, James & Payne, A. Abigail, 2011. "Is crowding out due entirely to fundraising? Evidence from a panel of charities," Journal of Public Economics, Elsevier, vol. 95(5), pages 334-343.
    3. Astrid Haider & Ulrike Schneider, 2010. "The Influence Of Volunteers, Donations And Public Subsidies On The Wage Level Of Nonprofit Workers: Evidence From Austrian Matched Data," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 81(1), pages 1-20, March.
    4. James Andreoni & A. Abigail Payne, 2003. "Do Government Grants to Private Charities Crowd Out Giving or Fund-raising?," American Economic Review, American Economic Association, vol. 93(3), pages 792-812, June.
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    More about this item


    Kundenorientierung; Professionalisierung; Nonprofit-Organisation;

    JEL classification:

    • L3 - Industrial Organization - - Nonprofit Organizations and Public Enterprise
    • L31 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Nonprofit Institutions; NGOs; Social Entrepreneurship
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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