Publication:
Nonprofits in Good Times and Bad Times

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2023-02-01

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University of Chicago Press
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Exley, Christine L., Nils H. Lehr, and Stephen J. Terry. "Nonprofits in Good Times and Bad Times." Journal of Political Economy Microeconomics 1, no. 1 (February 2023): 42–79.

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Abstract

Need fluctuates over the business cycle. We conduct a survey revealing a desire for nonprofit activities to countercyclically expand during downturns. We then demonstrate, using comprehensive U.S. nonprofit data drawn from millions of tax returns, that the public's hopes are disappointed. Nonprofit expenditure, revenue, and balance sheets fluctuate procyclically: contracting during national and local downturns. This finding is evident even for a narrow group of nonprofits the public most wishes would expand during downturns, e.g., those providing critical needs like food or housing. Our new facts contribute to the charitable giving, nonprofit, and business cycle literatures.

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