Institute of Management Accountants Educational Case Journal
The case covers Kiva, a 501(c)(3) tax-exempt charity working in the microfinance industry. Through it, people lend money to the working poor of the Third World. Lenders select businesses from the website. They then receive periodic updates and can reclaim the paid back loans, donate the money, or lend the paid principal again. The dilemma faced by Kiva's leadership team is whether or not to pay lender’s interest.
Asbjorn Osland. "Should Kiva pay interest to lenders" Institute of Management Accountants Educational Case Journal (2008): 1-8.