Nonprofit Transparency and Public Trust

What the Research Says About Nonprofit Disclosure, Accountability, and Giving

Nonprofit Transparency and Public Trust is a workshop for nonprofit managers and board members. It reviews eight peer-reviewed studies, published from 2013 to 2025, on how nonprofits disclose information, how donors and other stakeholders respond, and how transparency is measured and regulated. The annotated bibliography summarizes and evaluates each study and draws out a lesson for practice. The presentation organizes the evidence into four themes, with discussion questions and a transparency self-check.

This resource provides general information only and does not constitute legal advice. Agard Research Associates Inc. is nonpartisan and does not support or oppose any political party, candidate, or legislation. None of the studies reviewed measures public trust directly, and the lessons drawn from them describe associations and practices, not proven causes.

Workshop Materials

A summary and evaluation of each of the eight studies, with discussion questions and six lessons for practice. 17 pages · PDF · 1.5 MB

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Cover of the annotated bibliographyTap to open the PDF (opens in a new window)

What the Workshop Covers

  1. Accountability in practice. How managers try to build trust through reporting and direct contact.
  2. Disclosure and giving. What US studies of nonprofits and donors show about giving.
  3. Measuring transparency. Turning disclosure into indicators an organization can score.
  4. The regulatory baseline. How Form 990 came to require what it does.

Files

  • Annotated Bibliography

    A summary and evaluation of each of the eight studies, with discussion questions and six lessons for practice.

    17 pages · PDF · 1.5 MB

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  • Workshop Presentation

    Slides for the session in four themes, with discussion questions, a transparency self-check, and sources.

    24 slides · PDF · 2.8 MB

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