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Multicomponent Synthesis of 5-Cyano-pyrazolo[1,5-a]pyrimidines Enabled by Aerobic Manganese Catalysis Keywords: Manganese catalysis; Strecker reaction; Multicomponent reaction; Cyanation EN Manganese catalysis Strecker reaction Multicomponent reaction Cyanation 871 876 6 03/27/23 20230321 NES 230321 An aerobic Mn(III)-catalyzed one-pot three-component synthesis of 5-cyano-pyrazolo[1,5- I a i ]pyrimidines has been described. These results revealed that the tandem reaction starts with the Strecker reaction and Mn(OAc) SB 3 sb - 2H SB 2 sb O is essential in the following oxidative cyclization process. All of these control experiments strongly support that this tandem reaction involves the Strecker reaction and the sequential Mn-catalyzed cyclization to afford the desired product B 4 aa b . [Extracted from the article]

This study examines the relationship between community ethnic-racial diversity and contributions to donor-advised funds (DAFs) held by community foundations. Unlike general contributions, DAFs allow donors to retain advisory control over their fund distribution based on individual preferences. In contrast to prior research that generally finds that diversity dampens private provision of public goods, we show that greater ethnic-racial diversity is significantly associated with higher levels of contributions to DAFs at community foundations but not with general contributions. The findings contribute to the literature on diversity and public goods provision and have practical implications for the policy role of private philanthropy. [ABSTRACT FROM AUTHOR]

Nonprofit overhead ratios (i.e., proportion of funds spent on fundraising and/or management) have long been used as a proxy for nonprofit efficiency. Prior studies find that donors negatively respond to charities with higher overhead. Using a survey experiment, we explore whether providing different types of information about overhead alleviates this donor aversion. When asked to choose between two organizations as donation recipients, donors preferred the organization with lower overhead. However, when presented with information that described the purpose of higher overhead as building long-term organizational capacity, an increased proportion of donors chose to give to the organization with higher overhead. Omitting the word "overhead" further increased the proportion of donors choosing the organization with higher overhead. This study adds to our understanding of overhead aversion and has practical implications for nonprofits that rely on voluntary private contributions to achieve their missions. [ABSTRACT FROM AUTHOR]

There has been growing public attention to the accumulation and spending of endowments in recent years. Scholars have offered different theories on the objective of endowments that have different implications for endowment spending. Yet, there are limited empirical studies and they mostly focus on universities. Using the Form 990 data between 2009 and 2016, this study examines how endowments are actually spent for four types of operating charities, including museums, universities, hospitals, and K‐12 schools. The descriptive results show that there are considerable cross‐sectional differences in endowment characteristics across these types of organizations. The fixed effects analyses further demonstrate different types of organizations have different payout responses to changes in endowment returns, non‐endowment income, and contributions to endowment. However, the study does not find any empirical evidence that organizations use endowments as rainy day funds. This article extends the understanding on endowment spending behavior from universities to other types of operating charities that also hold endowments. The findings provide empirical evidence that may inform the existing debate on endowment spending and have practical implications for endowment management. [ABSTRACT FROM AUTHOR]

Benford's Law asserts that the leading digit 1 appears more frequently than 9 in natural data. It has been widely used in forensic accounting and auditing to detect potential fraud, but its application to nonprofit data is limited. As the first academic study that applies Benford's Law to U.S. nonprofit data (Form 990), we assess its usefulness in prioritizing suspicious filings for further investigation. We find close conformity with Benford's Law for the whole sample, but at the individual organizational level, 34% of the organizations do not conform. Deviations from Benford's law are smaller for organizations that are more professional, that report positive fundraising and administration expenses, and that face stronger funder oversight. We suggest improved statistical methods and experiment with a new measure of the extent of deviation from Benford's Law that has promise as a more discriminating screening metric. [ABSTRACT FROM AUTHOR]