Browsing by Subject "Charitable Giving"

Now showing 1 - 10 of 40
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    Altruistic and Joy-of-Giving Motivations in Charitable Behavior
    (2002) Ribar, David C.; Wilhelm, Mark O.
    This study theoretically and empirically examines altruistic and joy-of-giving motivations underlying contributions to charitable activities. The theoretical analysis shows that in an economy with an infinitely large number of donors, impurely altruistic preferences lead to either asymptotically zero or complete crowd-out. The paper then establishes conditions on preferences that are sufficient to yield zero crowd-out in the limit. These conditions are fairly weak and quite plausible. An empirical representation of the model is estimated using a new 1986–92 panel of donations and government funding from the United States to 125 international relief and development organizations. Be-sides directly linking sources of public and private support, the econ-ometric analysis controls for unobserved institution-specific factors, institution-specific changes in leadership, year-to-year changes in need, and expenditures by related organizations. The estimates show little evidence of crowd-out from either direct public or related private sources. Thus, at the margin, donations to these organizations appear to be motivated solely by joy-of-giving preferences. In addition to ad-dressing the basic question of motives behind charitable giving, the results help explain the existing disparity between econometric and experimental crowd-out estimates.
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    An Analysis of Million Dollar Gifts: January 2000 – September 2007
    (2008) IU Lilly Family School of Philanthropy
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    Basic Facts about Charitable Giving from the Center on Philanthropy Panel Study
    (2005-09-16) Ottoni-Wilhelm, Mark
    Basic facts about the charitable giving of families are presented using the first wave of the Center on Philanthropy Panel Study, a new module in the Panel Study of Income Dynamics (PSID). The basic facts are about the relationship between giving and income and the distribution of giving.
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    Brazil. Digital for Good: A Global Study on Emerging Ways of Giving
    (Indiana University, 2022-05) Lilly Family School of Philanthropy
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    Building Donor Loyalty: The Antecedents and Role of Commitment in the Context of Charity Giving
    (2007) Sargeant, A.; Woodliffe, L.
    In both the US and the UK donor attrition rates are an increasing cause for concern. Many organizations lose up to 60% of cash donors after their first donation. In this study we delineate the factors that drive donor commitment to a cause and subsequent loyalty. A series of nine focus groups were employed to derive study hypotheses that were then tested using the technique of structural equation modelling. We conclude the factors perceived service quality, shared beliefs, perceived risk, the existence of a personal link to the organization/cause and trust, drive commitment in this context of charity giving.
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    Charitable Bequest Giving in the USA
    (2014-07-10) Rooney, Patrick; Hayat, Amir; Kramarek, Michal; Wang, Xiaoyun
    The estate tax plays an important and controversial role in many aspects of our society. This paper focuses on one of the more important and more controversial aspects of the estate tax. Namely, we examine the relationships between changes in the estate tax rate and estate tax exemption levels and aggregate charitable bequest giving using time series data. During life, donors give for many reasons, which may or may not be affected by the tax deductibility (only about one-fourth of US households itemize their taxes, so for three-fourths, the price of giving a dollar is a dollar). Likewise, the decision to give at death is motivated by many factors, including the tax implications for some, but it must be recalled that less than two percent of Americans pay any estate tax, and less than half of them pay anything that would be considered a meaningful tax (Rooney and Tempel, 2001). That said, for very large estates, the exemption levels and the estate tax rates can be a considerable factor in estate planning.
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    Charitable Giving by Type of Community:Comparing Donation Patterns of Rural and Urban Donors
    (2010) Association of Fundraising Professionals; IU Lilly Family School of Philanthropy
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    Do Women Give More? Findings from Three Unique Data Sets on Charitable Giving
    (2015-09) Mesch, Debra; Osili, Una; Ackerman, Jacqueline; Dale, Elizabeth
    This study seeks to explore gender differences in the incidence and amount of charitable giving. We analyze data from three unique data sets: the Philanthropy Panel Study, the Bank of America/U.S. Trust Studies of High Net Worth Philanthropy, and the Million Dollar List to investigate the intra-household factors of income and education on charitable giving overall, and to religious and secular causes. We confirm prior studies finding that single women have a higher likelihood of giving and give a higher average dollar amount than single men, but find no gender differences among high net worth single men and women. Being married increases the likelihood and amount of charitable giving for both men and women. Within married couples, differences in the husbands’ or wives; earned and unearned income influences the likelihood and amount of giving along with where charitable giving is directed. This study uses new waves of data to examine previous, sometimes conflicting findings about gender differences in philanthropy in order to provide a more nuanced view of how women and men give.
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    Estimating charitable giving by will bequest for Giving USA
    (11/18/2005) Brown, Melissa S.; Havens, John J.; Rooney, Patrick M.
    In a typical year since 2000, Giving USA has estimated that living individuals contributed 75 percent of total charitable gifts and that estates contributed about 7 or 8 percent, with institutional donors donating the balance. The estimating procedure used for estate contributions relies extensively on amounts claimed by estate tax returns as deductions for charitable contributions. Giving USA supplements the tax return data with an estimate of giving by estates that fall below the tax filing threshold. As the estate tax filing threshold began increasing and tax rates began decreasing in 2001, a number of authors (Joulfaian 2000; Gale & Bakija; Greene and McClelland) predict declining charitable contributions from bequest gifts. With fewer estates tax returns filed, and the possibility that none will be filed after 2010, the impact of the reduced tax rates must be measured using new methods that do not rely so extensively on tax return data. Giving USA has been investigating and continues to investigate alternative methods to estimate charitable bequests that do not rely so heavily on estate tax return data. This paper reports the results of this effort and describes the bequest estimating procedure adopted for use in Giving USA beginning with the 2005 edition. This procedure incorporates survey results showing bequest amounts received at higher educational institutions and estimates charitable bequests made by estates below the federal filing threshold. The paper concludes that to track changes resulting from lowered tax rates and higher filing thresholds adequately, alternative data sources will need to be developed.
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    Ethnic Diversity and Charitable Giving
    (2004) Okten, Cagla; Osili, Una Okonkwo
    Recent studies suggest that greater community heterogeneity will lead to lower provision of local public goods and less support for governmental income distribution programs towards the needy (Luttmer 2001). Our study analyzes how private donations to charitable organizations that help the needy are affected by greater community heterogeneity. It is important to address this question since charitable organizations are often considered to provide services that are substitutes to provisions from the government. We find that greater ethnic heterogeneity decreases both the probability and the amount an individual contributes to a charitable organization using new data from Panel Study of Income Dynamics (PSID).