“…This issue is not simply a matter of concern for corporate donors and governments (Hemphill, 1999;Martin, 2001;Quarter and Richmond, 2001;Lee, 2003), it is also an issue that donors, individuals, governments, and granting bodies consider when determining which nonprofit to support financially (Sargeant, 1999;Cheung and Chan, 2000;Polonsky and Shelley, 2002;Warren and Lloyd, 2009), with some donors and the charitable organizations themselves seeking to evaluate the financial return from donations. Again, there is an obligation to ensure that donor money, wherever it is coming from, is being spent effectively and that all constituents benefit from the nonprofits' activities (Bouckaert and Vandenhove, 1998).…”