This thesis consists of three essays on the determinants of and returns to volunteering. The first essay, ‘volunteer opportunities and volunteering’ examines the relationship between physical access to charitable organizations and volunteering. Formal volunteer activities usually take place within a charitable or non-profit organization. While the physical presence of these organizations is required for citizens who want to contribute to their communities, the availability of charitable organizations (number and type) varies from neighbourhood to neighbourhood. Until now, no one has examined the role played by charity proximity on volunteer decisions. In this paper I use information on the location of registered charities in Canada (from the CRA T3010 registered charity returns) merged with survey information on volunteering (from General Social Surveys conducted by Statistics Canada) to examine how physical access affects volunteer behaviour. Careful attention is paid to the possibility that the measure of access might be endogenous: organizations and individuals may respond to the same unobservable factors when deciding where to locate. Various strategies including an instrumental variables procedure are undertaken to deal with this possibility. My results suggest that access does matter for the decision to volunteer as well as for the amount of time devoted to volunteering. My estimates imply that increasing the number of charitable organizations within a one-kilometre buffer around an individual’s place of residence by 6% (the growth rate of the number charities in Canada (between 2003 to 2009), increases the predicted probability of volunteering by 5%. The second essay, ‘the returns to working for free’ examines the relationship between volunteering and income. Previous studies have shown volunteering to be associated with an earnings premium, but many of these studies fail to take into account the possible endogeneity between volunteering and income. Using data from the General Social Surveys (2003, 2005, 2008, 2010 and 2013), I investigate the causal relationship between volunteering and income. I employ a novel instrument, a measure of access to charitable organizations around an individual’s place of residence, along with more conventional ones, like membership or participation in different groups or organizations, to examine this relationship and try to understand how volunteering might affect earned income. Identifying the effect of volunteering of the different subgroups affected by the different instruments provides a (surprisingly) large range of estimates. For example estimates in the upper range found in the literature (53%) are found for individuals who are induced to volunteer because of their membership or participation in sport or recreational organizations, no returns are found for those induced to volunteer because of their membership or participation in school or civic groups, negative returns (22%) are found for those induced to volunteer because of their membership or participation in religious affiliated groups and very large (47%), but imprecise estimates are found for those induced to volunteer because of proximity to charitable organizations. The third essay, ‘doing good, feeling good: causal evidence from Canadian volunteers’ examines the relationships between volunteering and health, and volunteering and life satisfaction. A literature suggests that volunteers are healthier and happier than their non-volunteering counterparts. But this ‘observation’ is fraught with problems of endogeneity. Some papers have addressed the endogeneity problem with an instrumental variable technique; mostly relying on measures of ‘religiosity’ as instruments. However, no studies of such nature have been conducted in Canada. Using data from the General Social Surveys, I again employ the measure of physical access to charitable organizations within a three-kilometer radius of an individual’s place of residence as the main identifying instrument to examine the causal relationship between volunteering, health and life satisfaction for individuals aged 15 years old and over. Employing a conditional mixed process (CMP) to estimate the model, I conclude that volunteering is a significant predictor of health, and it has a statistically significant effect on life satisfaction for female and middle-aged individuals.

O presente trabalho científico possui por escopo estudar a imunidade tributária às contribuições sociais destinadas à seguridade social das entidades beneficentes de assistência social mencionada no artigo 195, §7º, da Constituição Federal de 1988, bem como a abrangência dessa hipótese imunitória aplicável a essas espécies de entidades sem fins lucrativos. A imunidade tributária é uma norma de estrutura contida na Constituição Federal de 1988 que impede que União, Estados, Distrito Federal e Municípios tributem certas pessoas, fatos ou bens. Em outras palavras, as imunidades tributárias são normas constitucionais de incompetência tributária. A Constituição Federal de 1988 elenca inúmeras espécies de imunidades tributárias, dentre as quais a imunidade às contribuições sociais destinadas à seguridade social das entidades beneficentes de assistência social. Sempre que determinada pessoa jurídica enquadrar-se no conceito de entidade beneficente de assistência social e observar as exigências contidas na lei será ela imune. De acordo com a Carta Magna de 1988, consideram-se entidades beneficentes de assistência social as pessoas jurídicas que promovem as ações descritas em seu artigo 203. Neste trabalho científico, analisaremos se farão jus à imunidade tributária às contribuições sociais destinadas à seguridade social somente as entidades que possuem por objetivo as ações descritas no artigo 203 ou se o conceito de entidade beneficente de assistência social é mais abrangente. Afora enquadrar-se no conceito de entidade beneficente de assistência social, a instituição, para fins de fruição da imunidade às contribuições sociais destinadas à seguridade social, deve preencher alguns requisitos dispostos em lei. Mas que lei vem a ser esta: ordinária ou complementar? Consoante será demonstrado ao longo deste trabalho científico, tal lei só pode ser a complementar, haja vista esse ser o único instrumento normativo apto a estabelecer os requisitos a serem preenchidos visando ao gozo da imunidade às contribuições sociais destinadas à seguridade social, não obstante esse não ser o entendimento atual de grande parte dos integrantes do Poder Judiciário Brasileiro. / This Masters Thesis aims at studying the tax immunity on social insurance contributions for the social security of those charitable organization for social assistance mentioned in section 195, §7 of the 1988 Federal Constitution, as well as the extent to which this hypothesis of immunity may be applicable to these types of non-profit making entities. Tax immunity is a structural regulation included in the 1988 Federal Constitution that prevents the Union, States, Federal District and Municipalities from taxing certain persons, events or assets. In other words, the tax immunities are constitutional norms establishing the non-applicability of taxes. The 1988 Federal Constitution lists a number of types of tax immunities, amongst which is the immunity to social insurance contributions for the social security of charitable organizations for social assistance. A company shall be declared immune whenever it is understood to fit into the concept of a charitable organization for social assistance and whenever it meets the requirements established by law. According to the 1988 Federal Constitution, charitable organizations for social assistance are considered to be those companies that perform the activities described in its article 203. In this Masters Thesis, we will be analyzing whether it is fair for the tax immunity on social insurance contributions for social security to be applicable only to those organizations with the objectives described in section 203, or if the concept of a charitable organization for social assistance is more wide reaching. Besides fitting into the concept of a charitable organization for social assistance, the organization, in order to take advantage of the immunity from social insurance contributions for social security, must meet all the requirements established by law. But which law should this be: an ordinary law or a complimentary law? Accordingly, it is to be demonstrated over the course of this Masters Thesis that a complimentary law can be the only one applicable, since this is the only regulatory instrument able to establish the requirements that need to be met to take advantage of the immunity to social insurance contributions for social security, despite this not being the current understanding of the majority of those forming the Brazilian Judiciary.

Throughout the history of the United States, Americans customarily have given away their money, as well as their time to serve the common good. Americans will give "to build something, to fight something, or to save something" (Fink, 1990, p. 136). They make gifts to causes, or the societal problems represented by organizational missions, that are important to them. Individuals give not only to advance a common good, but also to receive private goods, or benefits that are internal, intangible, and in some cases, tangible (Steinberg, 1989). To create this feeling of reciprocity for prospective donors who have not actually benefited from the organization, charitable organizations attempt to attract these individuals by providing them with a benefit from the organization as a result of their donation of time or money. A benefit many individuals are now receiving as a result of their donations is the personal association, real or perceived, with a celebrity (Wheeler, 2002). Preliminary empirical evidence suggests that celebrities are more effective as endorsers when they are personally connected to a cause not only because they help raise awareness for the cause, but they also have a perceived higher level of involvement in the organization. To date, most celebrity endorsement research remains in the field of marketing, while fund raising is more effective when discussed from the public relations perspective (Kelly, 1991, p. 163). However, there currently is no discipline-specific public relations theory that merges the concept of celebrity endorsement with the concepts of symmetrical and asymmetrical fund raising. Fortunately, the interdisciplinary nature of public relations fosters the use of theoretical constructs from other areas of the social sciences, including marketing research (Werder, 2003). The mixed motive model of public relations (Dozier, L. Grunig, & J. Grunig, 1995) provides a framework when it is adapted to guide celebrity endorser fund raising success on a continuum between marketing and public relations. This study did not find support for the integrated communication model of celebrity endorsement fund raising since no significant differences existed between the different endorsers ability to increase the active seeking of information and acting on that information, information processing, and willingness to donate money and volunteer time for a charitable organization.

This in-depth exploratory case study examines the real estate decision-making processes in four small, charitable organizations through the lens of Actor Network Theory (ANT). While decision-makers in these cases followed logical pathways and criteria in searching for and evaluating alternatives, this investigation also found these processes were often lengthy, complex, bounded rational, and political. The analysis looked at the relative roles played by various internal and external actors (including influential non-human actors such as feasibility studies, renderings, budgets, and plans) and the resulting fragile, but acceptable outcomes. From the presented engaged scholarship, practical implications emerged that can aid nonprofit managers and their boards in their real estate decision-making processes. Lastly, in addition to helping understand the process of creating real estate decisions in the context of nonprofit organizations, the analysis demonstrates how ANT with its focus on how heterogeneous human and non-human actors interact and come together to act as a whole, can be a valuable framework in examining the socio-technical, political process of real estate decision-making.

In recent years, the nonprofit sector has grown and charitable organiza-tions have become more important. HRM has got a more significant role and it is no longer enough to build an organization on the perception that "doing good is good enough". Since charitable organization often have both employees and volunteers and they have different needs, goals and competence levels it is crucial to manage both groups in a suitable way in order to achieve the organizational goals. For that reason we will focus on how charitable organizations can use Human Resource Management to motivate their staff in order to get a desirable performance and a better outcome. The purpose with our research is to see how HRM is used in order to manage the volunteers and employees in a charitable organization and what consequences this de-sign has for the organization. Since previous research has not focused on both employ-ees and volunteers our research will fill an important gap and therefore our ambition is to contribute to the research society by acknowledging this phenomenon. In this research we have done a single qualitative case study of Rädda Barnen and conducted two interviews. We have discovered that both groups are managed differently in the four areas of HRM (flows, performance, involvement & development) since they have different needs, goal and competence levels. Furthermore, we found that Rädda Barnen has been struggling with retaining (and recruiting) volunteers.

This in-depth exploratory case study examines the real estate decision-making processes in four small, charitable organizations through the lens of Actor Network Theory (ANT). While decision-makers in these cases followed logical pathways and criteria in searching for and evaluating alternatives, this investigation also found these processes were often lengthy, complex, bounded rational, and political. The analysis looked at the relative roles played by various internal and external actors (including influential non-human actors such as feasibility studies, renderings, budgets, and plans) and the resulting fragile, but acceptable outcomes. From the presented engaged scholarship, practical implications emerged that can aid nonprofit managers and their boards in their real estate decision-making processes. Lastly, in addition to helping understand the process of creating real estate decisions in the context of nonprofit organizations, the analysis demonstrates how ANT with its focus on how heterogeneous human and non-human actors interact and come together to act as a whole, can be a valuable framework in examining the socio-technical, political process of real estate decision-making.

O presente trabalho científico possui por escopo estudar a imunidade tributária às contribuições sociais destinadas à seguridade social das entidades beneficentes de assistência social mencionada no artigo 195, §7º, da Constituição Federal de 1988, bem como a abrangência dessa hipótese imunitória aplicável a essas espécies de entidades sem fins lucrativos. A imunidade tributária é uma norma de estrutura contida na Constituição Federal de 1988 que impede que União, Estados, Distrito Federal e Municípios tributem certas pessoas, fatos ou bens. Em outras palavras, as imunidades tributárias são normas constitucionais de incompetência tributária. A Constituição Federal de 1988 elenca inúmeras espécies de imunidades tributárias, dentre as quais a imunidade às contribuições sociais destinadas à seguridade social das entidades beneficentes de assistência social. Sempre que determinada pessoa jurídica enquadrar-se no conceito de entidade beneficente de assistência social e observar as exigências contidas na lei será ela imune. De acordo com a Carta Magna de 1988, consideram-se entidades beneficentes de assistência social as pessoas jurídicas que promovem as ações descritas em seu artigo 203. Neste trabalho científico, analisaremos se farão jus à imunidade tributária às contribuições sociais destinadas à seguridade social somente as entidades que possuem por objetivo as ações descritas no artigo 203 ou se o conceito de entidade beneficente de assistência social é mais abrangente. Afora enquadrar-se no conceito de entidade beneficente de assistência social, a instituição, para fins de fruição da imunidade às contribuições sociais destinadas à seguridade social, deve preencher alguns requisitos dispostos em lei. Mas que lei vem a ser esta: ordinária ou complementar? Consoante será demonstrado ao longo deste trabalho científico, tal lei só pode ser a complementar, haja vista esse ser o único instrumento normativo apto a estabelecer os requisitos a serem preenchidos visando ao gozo da imunidade às contribuições sociais destinadas à seguridade social, não obstante esse não ser o entendimento atual de grande parte dos integrantes do Poder Judiciário Brasileiro. / This Masters Thesis aims at studying the tax immunity on social insurance contributions for the social security of those charitable organization for social assistance mentioned in section 195, §7 of the 1988 Federal Constitution, as well as the extent to which this hypothesis of immunity may be applicable to these types of non-profit making entities. Tax immunity is a structural regulation included in the 1988 Federal Constitution that prevents the Union, States, Federal District and Municipalities from taxing certain persons, events or assets. In other words, the tax immunities are constitutional norms establishing the non-applicability of taxes. The 1988 Federal Constitution lists a number of types of tax immunities, amongst which is the immunity to social insurance contributions for the social security of charitable organizations for social assistance. A company shall be declared immune whenever it is understood to fit into the concept of a charitable organization for social assistance and whenever it meets the requirements established by law. According to the 1988 Federal Constitution, charitable organizations for social assistance are considered to be those companies that perform the activities described in its article 203. In this Masters Thesis, we will be analyzing whether it is fair for the tax immunity on social insurance contributions for social security to be applicable only to those organizations with the objectives described in section 203, or if the concept of a charitable organization for social assistance is more wide reaching. Besides fitting into the concept of a charitable organization for social assistance, the organization, in order to take advantage of the immunity from social insurance contributions for social security, must meet all the requirements established by law. But which law should this be: an ordinary law or a complimentary law? Accordingly, it is to be demonstrated over the course of this Masters Thesis that a complimentary law can be the only one applicable, since this is the only regulatory instrument able to establish the requirements that need to be met to take advantage of the immunity to social insurance contributions for social security, despite this not being the current understanding of the majority of those forming the Brazilian Judiciary.

I ett samhälle där det råder allt större konkurrens mellan företag och produkter, och då kunderna blir allt mer krävande, har Cause Related Marketing (CRM) blivit något av en unik win-win strategi. CRM innebär att ett företag tillsammans med en välgörenhetsorganisation skapar ett samarbete för att marknadsföra och sälja en produkt för välgörande ändamål och därmed nå ömsesidig vinst.Syftet med uppsatsen är att se vilka effekter CRM kan ha i jämförelse med traditionell marknadsföring. Vi har valt att undersöka varför företag väljer att engagera sig i välgörenhet och om man kan använda ett sådant samarbete som ett marknadsföringsverktyg.Den metod vi använt för studien är en kvalitativ metod. Till vår hjälp har vi använt oss av tidigare forskning inom ämnet samt genomfört intervjuer med företag som varit relevanta för studien. Företagen som medverkar är verksamma inom detaljhandel eller dagligvaruhandel och samtliga har valt att engagera sig i Rosa Bandet.Slutsatser som dragits genom studien är att CRM är en strategi som alla företag inom detaljhandel och dagligvaruhandel kan använda sig av. Vi har kommit fram till att CRM bör användas i kombination med traditionell marknadsföring för att optimera de positiva effekterna. Genom ett samarbete med en välgörenhetsorganisation kan ett företag nå effekter som ökad försäljning, merförsäljning, större lojalitet från kunderna och kan stärka sitt varumärke. Vi anser att strategin kan bidra till en hållbar utveckling, vilket är något som är högaktuellt på dagens marknad.In a world where competition between companies and products is constantly increasing and consumers are becoming more demanding, Cause Related Marketing (CRM) has become somewhat of a unique win-win strategy. This means that a company collaborates with a charitable organization to promote and sell a product to make a mutual profit.The purpose of this thesis is to point out the potential effects of CRM in comparison to traditional marketing. We have chosen to investigate why companies choose to engage in charity and if this type of collaboration can work as a tool for a better marketing strategy.The method we have used to write this thesis is a qualitative method. We have used previous research within the subject as well as interviewed companies relevant to the study. The companies that have participated are in the retail business and they have all engaged in the Pink Ribbon charity.Through the study, we have been able to draw the conclusion that CRM is a useful strategy to any company in the business of manufacturing and selling of goods. However, CRM should be used in combination with traditional marketing to optimize the positive effects. Through a collaboration with a charitable organization a company can increase sales, gain loyalty from their customers an strengthen it’s brand. We believe that the strategy contributes to a globally sustainable development, which currently is a hot topic on today’s market. / Program: Textilekonomutbildningen

Title from PDF of title page. / Document formatted into pages; contains 117 pages. / Thesis (M.A.)--University of South Florida, 2003. / Includes bibliographical references. / Text (Electronic thesis) in PDF format. / ABSTRACT: Throughout the history of the United States, Americans customarily have given away their money, as well as their time to serve the common good. Americans will give "to build something, to fight something, or to save something" (Fink, 1990, p. 136). They make gifts to causes, or the societal problems represented by organizational missions, that are important to them. Individuals give not only to advance a common good, but also to receive private goods, or benefits that are internal, intangible, and in some cases, tangible (Steinberg, 1989). To create this feeling of reciprocity for prospective donors who have not actually benefited from the organization, charitable organizations attempt to attract these individuals by providing them with a benefit from the organization as a result of their donation of time or money. / ABSTRACT: A benefit many individuals are now receiving as a result of their donations is the personal association, real or perceived, with a celebrity (Wheeler, 2002). Preliminary empirical evidence suggests that celebrities are more effective as endorsers when they are personally connected to a cause not only because they help raise awareness for the cause, but they also have a perceived higher level of involvement in the organization. To date, most celebrity endorsement research remains in the field of marketing, while fund raising is more effective when discussed from the public relations perspective (Kelly, 1991, p. 163). However, there currently is no discipline-specific public relations theory that merges the concept of celebrity endorsement with the concepts of symmetrical and asymmetrical fund raising. / ABSTRACT: Fortunately, the interdisciplinary nature of public relations fosters the use of theoretical constructs from other areas of the social sciences, including marketing research (Werder, 2003). The mixed motive model of public relations (Dozier, L. Grunig, & J. Grunig, 1995) provides a framework when it is adapted to guide celebrity endorser fund raising success on a continuum between marketing and public relations. This study did not find support for the integrated communication model of celebrity endorsement fund raising since no significant differences existed between the different endorsers ability to increase the active seeking of information and acting on that information, information processing, and willingness to donate money and volunteer time for a charitable organization. / System requirements: World Wide Web browser and PDF reader. / Mode of access: World Wide Web.

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