SGS Brownbag: Ricard Gil, Smith School of Business at Queen’s University

We investigate gender pay differences among executive management in the U.S. charities sector. Using charity-level data from 990 tax forms, we document two new stylized facts. First, conditional on receiving compensation, female managers receive 8% less total compensation than male managers. Second, we find female managers are more likely to receive compensation than male managers. Furthermore, we find male managers are compensated for better performance, but female managers are not despite comparable impact in organization performance. These findings suggest organizations’ gender-based perception differ for male and female managers and may be driving the observed differences in pay.