The Transparency of Czech Foundations

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F20%3A00115754" target="_blank" >RIV/00216224:14560/20:00115754 - isvavai.cz</a>

Result on the web

<a href="https://sciendo.com/article/10.2478/nispa-2020-0007" target="_blank" >https://sciendo.com/article/10.2478/nispa-2020-0007</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.2478/nispa-2020-0007" target="_blank" >10.2478/nispa-2020-0007</a>

Result language

angličtina

Original language name

The Transparency of Czech Foundations

Original language description

Non-governmental non-profit organizations can strive to gain the confidence of the general public in various ways, one of which is the meeting of basic legal requirements for transparency – the disclosure of financial statements. Based on a set of 528 Czech foundations, the article illustrates how the organizations approach their legal obligations and look for features that contribute to the long-term fulfillment of this obligation. On average, 51.32 % of entities do not fulfill their obligations across the years. The organizations with a website (35.58 % of entities do not fulfill their legal obligations to disclose financial statements) and organizations that received public support in the form of a contribution from the Foundation Investment Fund (25.62 % of subjects do not fulfill) are better off. Statistical testing has revealed that younger organizations (14 years or less) are more responsible (continuous performance). They usually have a functioning website, are headquartered in the capital, and have a single founder (natural or legal). With the help of an expert panel composed of both academics and representatives of the non-governmental non-profit sector, the conclusions are set in an overall context. In its approach and results, the article builds on previous Czech (the description of the conditions of fulfillment of duties) and foreign (the search for signs contributing to the fulfillment of duties) findings and complements them appropriately.

Czech name

—

Czech description

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Type

J_imp - Article in a specialist periodical, which is included in the Web of Science database

CEP classification

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OECD FORD branch

50602 - Public administration

Project

—

Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2020

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

The NISPAcee Journal of Public Administration and Policy

ISSN

1337-9038

e-ISSN

1338-4309

Volume of the periodical

13

Issue of the periodical within the volume

1

Country of publishing house

SK - SLOVAKIA

Number of pages

32

Pages from-to

157-188

UT code for WoS article

000538972000007

EID of the result in the Scopus database

2-s2.0-85091390398