The main revenue sources of the scouting organizations are different from other Non-profit Organizations (hereafter NPOs) that operate and generate revenues through donors directly. This study investigates the impact of revenue and expense characteristics on NPOs’ contributions by using the evidence of local councils of the Boy Scouts of America. The empirical evidence shows that the revenue and expense characteristics both are significantly related with NPOs’ contributions. For the revenue characteristics, the results indicate that program service income is significantly and positively associated with contributions. When the organizations receive more income from the program services, the organizations receive more contributions. For the expense characteristics, the results demonstrate that program, administrative and fundraising expenses are significantly and positively associated with NPOs’ contributions. The results imply that when the organizations spend money on items such as program, administrative and funding for the purpose of effective operation, the organizations receive more contributions.