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Keywords

Accessibility, Nonprofit Organizations, Stakeholders, Trust

Abstract

This article presents initial findings from a research study on nonprofit data across countries, focusing on the accessibility of nonprofit organizations in 49 countries in Sub-Saharan Africa, following thorough research of accessibility data from nonprofit organizations, regulatory bodies, and nonprofit websites. Only 12% of countries maintain a functional public nonprofit organization database, and even fewer provide detailed, searchable registries. While 94% of countries legally grant nonprofit organizations tax exemption, mandatory reporting obligations are often not paired with public access, thereby weakening accountability. These findings situate data inaccessibility as an agency problem where principals (donors, policymakers, communities) lack sufficient information to evaluate agents (nonprofit regulators and leadership).

Using agency theory as a framework, this research contributes to nonprofit governance literature by offering the first cross-country empirical mapping of nonprofit organization data accessibility in Sub-Saharan Africa. The preliminary findings may provide a foundation for scholars, practitioners, donors, and policymakers, as well as other nonprofit organizations, to research and create policies that would lead to reforming the nonprofit sector in Sub-Saharan Africa.

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