Developing a Taxonomy of Nonprofit Organizations

This case study reflects on the development of a taxonomy of nonprofit philanthropic organizations, specifically public ancillary funds (PubAFs). Lack of academic research on this diverse group has resulted in limited understanding of these institutions that operate under a single regulatory framework, yet adopt varied functions, forms, and practices. A taxonomy was therefore an essential first stage in a larger study on the accountability of these complex and diverse organizations. This case describes the process of developing the taxonomy through extending a practitioner categorization and the refinement of the categories through the process of analyzing the public profiles of approximately 1,000 PubAFs. Learning outcomes of taxonomy creation are discussed, with practical recommendations for higher degree research students, early-career researchers, and nonprofit practitioners