Nonprofit and Voluntary Sector Quarterly
August 2015; 44 (4)
http://nvs.sagepub.com/content/current

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Nonprofit Collaboration With Luxury Brands – Positive and Negative Effects for Cause-Related Marketing
Silke Boenigk1, Viktoria Schuchardt2
1University of Hamburg, Germany
2Henkel Germany, Düsseldorf, Germany
Abstract
Luxury brands and nonprofit organizations (NPOs) increasingly engage in cause-related marketing (CRM) relationships. However, most previous studies analyzed CRM effects from a corporate, rather than a nonprofit, perspective. This study reverses the viewpoint to determine if luxury brand partners are beneficial for NPOs. Using a fictitious CRM cooperation between Plan International Germany and the Hotel Adlon Kempinski Berlin, two experimental studies obtained responses from 791 customers and 259 nonprofit employees/volunteers. The results show that partnering with a luxury brand can be beneficial because it enables the NPO to raise additional donations, enhances attitudes toward the nonprofit brand, and increases the chances of acquiring wealthy customers as future donors. Yet negative effects also arise, such as identification conflicts, especially among nonprofit employees and volunteers. Overall, this study reveals that nonprofit managers can pursue cooperation strategies with luxury brands—as long as they consider some important precautions.

Analysis of Audit Fees for Nonprofits
Resource Dependence and Agency Theory Approaches
Sandra Verbruggen1, Johan Christiaens2. Anne-Mie Reheul1, Tom Van Caneghem1
1KU Leuven, Campus Brussels, Belgium
2Ghent University, Ghent, Belgium
Abstract
In contrast to the extensive research on audit fees of for-profit companies, literature on nonprofit audit fees is limited. In this article, audit fee determinants are tested using a Belgian sample of nonprofits. We find that Big4 auditors charge fee premiums, and that nonprofit expert auditors charge lower fees when expertise is measured at audit partner level (as opposed to audit firm level). These findings hold after controlling for self-selection by using propensity score matching. We also address the resource dependence and agency characteristics of nonprofit audit clients and find that both are relevant in explaining audit pricing.

Nonprofit–Public Collaborations – Understanding Governance Dynamics
Chris Cornforth1, John Paul Hayes1, Siv Vangen1
1Open University Business School, Milton Keynes, UK
Abstract
As many of the challenges facing society are too complex to be addressed by single organizations working alone, nonprofit organizations are increasingly working in collaboration with public authorities. The governance of nonprofit–public collaborations is important for their effectiveness, yet it remains poorly understood. Drawing on case study research, this article examines and develops an extant conceptual model developed by Takahashi and Smutny that seeks to explain the formation and demise of nonprofit collaborations in terms of “collaborative windows” and the inability to adapt initial governance structures. The research finds that while initial governance structures are an important constraint on development, they can be adapted and changed. It also suggests that the development of collaborations is not only influenced by changes in the collaborative window but also by how key actors in the collaboration respond to important internal tensions.