Date of Conferral

2-22-2024

Date of Award

February 2024

Degree

Doctor of Business Administration (D.B.A.)

School

Business Administration

Advisor

Brenda Jack

Abstract

Nonprofit organizations (NPOs) have benefited communities by providing goods and services not filled by government and private organizations. Noncompliance with operational requirements imposed on tax-exempt organizations can cause NPOs to lose their tax-exempt status and hinder their ability to provide much-needed services to underserved communities. Grounded in general systems theory, the purpose of this qualitative multiple-case was to explore strategies some NPO leaders use to ensure compliance with the state and federal regulations required to maintain tax-exempt status. The participants were leaders from three NPOs in Tennessee who implemented plans to ensure adherence to local, state, and federal laws to preserve their organizations' tax-exempt status. Data were collected through semistructured interviews and analyzed using Braun and Clarke’s six-step process. Nine themes emerged from the analysis: (a) governance, (b) compliance, (c) accountability, (d) teamwork, (e) communication, (f) technology, (g) training, (h) invest in human capital, and (i) internal organizational strategies. A key recommendation is for NPO leaders to invest in education and training and initiate internal controls. The implications for positive social change include leaders having the potential to stimulate significant societal shifts while leaving an enduring influence within their served communities.

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