“…First, our sample includes only NPOs founded within our window of observation. As T3010s do not report the age or founding date of organizations, we follow established practice (Gras & Mendoza-Abarca, 2014; Mendoza-Abarca, Anokhin, & Zamudio, 2015) by classifying new NPOs as those that began filing the tax form after the first year in the window, that is, organizations for which we have at least one year in which they did not file a T3010, and at least one subsequent year in which they filed a T3010. The validity of this measure is based on the assumption that all nonprofits file T3010s annually, as the law requires.…”