Date of Conferral
Doctor of Business Administration (D.B.A.)
Dr. Chad Sines
Leaders of nonprofit organizations have challenging responsibilities of satisfying the
demands of all their stakeholders by obeying state and federal regulations.
Noncompliance of regulations can quickly cause a nonprofit organization to lose its tax
exempt status and become nonexistent; thus, it appears that most nonprofits are choosing
to prioritize compliance, while struggling to maintain focus on their mission and services.
Using the conceptual framework of transformational leadership and general system
theories, this case study was to explore strategies leaders of nonprofits organizations in
Pennsylvania that cater to the needs of people with disabilities use for decreasing
regulatory citations to maintain their tax-exempt status. The population for this study
consisted of 5 leaders of a single nonprofit organization in Pennsylvania, who were
purposefully selected with experience for managing nonprofit organizations prevent
citations and maintain their tax-exempt status. I collected data through semistructured
interviews and analyzed the data through inducive word phrase coding and theme
interpretation. Five themes emerged from my analysis of the data: the use of rules as a
guide for quality improvement, leadership focus on organizational strategy, teamwork,
effective communication, and training, as a means of empowering and educating team
members on organizational values and rules. This study contributes to positive social
change by teaching nonprofit leaders’ various strategies for decreasing regulatory
citations, fines, to maintain their tax-exempt status, and fulfill their social missions of
providing needed services in communities.
Kamara, Emmanuel, "Leadership Strategies for Reducing Regulatory Citations to Maintain Tax-Exempt Statuses in Nonprofit Organizations" (2020). Walden Dissertations and Doctoral Studies. 7676.