Transparency in Philanthropy: An Analysis of Accountability, Fallacy, and Volunteerism
This book explores how degrees of transparency in philanthropy currently fit with accountability under existing federal law, including applications of quid pro quo economic benefit arguments and stakeholder "rights" theories. The book also analyzes and ultimately rejects the most commonly asserted calls for changing the law to mandate more transparency from foundations, including broad notions of judging accountability and effectiveness, correcting "power asymmetry," foundations’ abilities to affect public good, and simply because doing so is good/moral/pure in its own right. Finally, it advocates that foundations do more to consider ways in which greater voluntary transparency can serve their individual strategic and operational objectives.
Why be accountable? Exploring the voluntary accountability of Australian Private Ancillary Funds
Purpose - The aim of this paper is to consider why Private Ancillary Funds (PAFs), as endowed philanthropic foundations which typically exist in perpetuity, engage with accountability in its various forms. Design/methodology/approach - This exploratory, qualitative study reports on perspectives on accountability from 10 semi-structured interviews undertaken with managers and/or trustees of 10 PAFs from three Australian states. Findings - Through the lens of March and Olsen’s (2011) logics of action, and Karsten’s (2015) typology of motivational forms for voluntary accountability, we find that while logics of appropriateness and consequentiality explain many of the reasons why PAFs engage in voluntary accountability, there are some reasons do not fit comfortably within either logic. Research limitations/implications - The findings challenge the conceptions that are embedded in much of the nonprofit accountability literature that motivations for and purposes of accountability are linked with sustainability and survival. Originality/value - PAFs have no public reporting requirements and their accountability is largely voluntary. Accordingly, by examining this sub-set of nonprofit organisations subject to limited regulatory accountability, a clearer understanding of motivations for voluntary accountability is achieved.
UNIVERSAL LOCALLY COMPACT SCATTERED SPACES
If δ is an ordinal, we denote by C(δ) the class of all cardinal sequences of length δ of locally compact scattered (in short: LCS) spaces. If λ is an infinite cardinal, we write Cλ(δ) = {s ∈ C(δ) : s(0) = λ = min[s(ζ) : ζ < δ]}. An LCS space X is called Cλ(δ)-universal if SEQ(X) ∈ Cλ(δ), and for each sequence s ∈ Cλ(δ) there is an open subspace Y of X with SEQ(Y ) = s. We show that • there is a Cω(ω1)-universal LCS space, • under CH there is a Cω(δ)-universal LCS space for every ordinal δ < ω2, • under GCH for every infinite cardinal λ and every ordinal δ < ω2, there is a Cλ(δ)-universal LCS space, • there may exist a Cω(ω2)-universal LCS space. As a consequence, we obtain that it is consistent that 2 = ω2 and Cω(ω2) is large as possible, i.e. Cω(ω2) = {s ∈ 2{ω, ω1, ω2} : s(0) = ω}. 2000 Mathematics Subject Classification. 54A25, 06E05, 54G12, 03E35.