The Impact of Section 4960 Excise Tax on Nonprofit Executive Compensation and Turnover Article

Balsam, Steven, Hall, Curtis M, Harris, Erica E et al. (2026). The Impact of Section 4960 Excise Tax on Nonprofit Executive Compensation and Turnover . CONTEMPORARY ACCOUNTING RESEARCH, 43(2), 979-1007. 10.1111/1911-3846.70037

cited authors

  • Balsam, Steven; Hall, Curtis M; Harris, Erica E; Smith, Kyle A

authors

publication date

  • June 1, 2026

published in

keywords

  • Business & Economics
  • Business, Finance
  • CEO COMPENSATION
  • CEO turnover
  • DEBT
  • FOR-PROFIT
  • ORGANIZATIONS
  • PAY
  • PERFORMANCE
  • STOCK-OPTIONS
  • Social Sciences
  • excise tax
  • executive compensation
  • highly compensated employees
  • nonprofit organizations

Digital Object Identifier (DOI)

publisher

  • WILEY

start page

  • 979

end page

  • 1007

volume

  • 43

issue

  • 2