Doctor of Business administration: Predicting the financial vulnerability of U.S. public charities

This study tests the predictive ability of the Tuckman-Chang model by applying it to charitable organizations that survived and did not survive the Great Recession, an economic event that negatively affected the charitable sector. Charitable organizations listed in the 2006 IRS Statistics of Income Exempt Organizations Sample File (SOI), hosted by the National Center for Charitable Statistics (NCCS) Data Archive, were compared to those listed in the 2011 IRS SOI File.