Abstract
Since the big scandals that hit the nonprofit sector (United Way, Red Cross), it has more and more become an expectation for organizations to disclose information online. Those include financial statements, annual reports, Internal Revenue Service (IRS) Form 990, just to name a few. The development of the internet and social media has made it easier to be accountable and transparent to the general public. The literature on nonprofits & online accountability has proven that organizations are affected by their size, age, asset, and revenue. An analysis of nonprofit & online accountability by subsector has not yet been conducted. This study aims to investigate how subsector (health, education, arts and culture, and human services) influences how accountable and transparent nonprofits are with their stakeholders and the general public.