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Browsing by Subject "Giving USA"
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Item American giving lost some ground in 2018 amid tax changes and stock market losses(The Conversation US, Inc., 2019-06-18) Osili, Una; Zarins, Sasha; Lilly Family School of PhilanthropyItem An Analysis of Million Dollar Gifts: January 2000 – September 2007(2008) IU Lilly Family School of PhilanthropyItem Estimating Charitable Deductions in Giving USA(8/12/2002) Deb, Partha; Wilhelm, Mark; Rooney, Patrick; Brown, MelissaGiving USA’s annual estimates of charitable giving in the United States are widely used by practitioners, policy-makers, academics, and the media. In addition, each edition’s estimate of giving for the previous year is the first indication of generosity in that year, and, as such, generates much publicity. Over 60 percent of this estimate is based upon the amount claimed as charitable deductions on federal income taxes. However, this amount is not known prior to the publication of Giving USA and therefore must itself be estimated. Different time-series models have been used in past editions of Giving USA to generate this estimate, but the quality of the estimates from these models has never been systematically examined. This paper describes the model used in Giving USA 2002 to estimate charitable deductions in 2001 and explains the criteria by which that model was selected. The paper also presents a systematic comparison of this model to others previously used in Giving USA. Over the 1990s, the most recent period for which an evaluation of the models is possible, the three most recent Giving USA models would have performed well. However, of these, the model presented herein would have provided somewhat more accurate estimates.Item 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.Item ESTIMATING CORPORATE CHARITABLE GIVING for Giving USA(2003) Brown, Melissa S.; Chin, William S.; Rooney, Patrick M.Estimating corporate giving is an important part of the estimation process for Giving USA and is used independently by a variety of practitioners, policy makers, business leaders, and the media. While Giving USA has changed its estimation process over time, it has never previously examined what might be the “best” model for these estimations. We tested hundreds of permutations and combinations of variables and specifications that were used historically and that were suggested to us by scholars and practitioners from around the country. This paper summarizes the problem, the process and the results.Item Indiana Gives 2008(2008) IU Lilly Family School of PhilanthropyItem The Nonprofit Research Collaborative: Summer/Early Fall 2011(2011-09) Association of Fundraising Professionals; Blackbaud; IU Lilly Family School of Philanthropy; Foundation Center; Giving USA Foundation; Guidestar; National Center for Charitable StatisticsItem US giving reached a near-record $450 billion in 2019 as the role of foundations kept up gradual growth(The Conversation US, Inc., 2020-06-16) Pruitt, Anna; Lilly Family School of PhilanthropyItem What happens to charitable giving when the economy falters?(The Conversation US, Inc., 2020-03-23) Rooney, Patrick; Bergdoll, Jon; Lilly Family School of Philanthropy