Purpose of the study was to determine effect, if any, of tax credit legislation for contributions to higher education in Indiana, Michigan, and North Dakota. Secondary purposes were twofold: 1) to discover differences in patterns of giving to public and private institutions of higher education, and 2) to compare existing tax credit laws and develop recommendations for model legislation.Data, collected from published journals and reports of private and governmental agencies, were subjected to analyses for consistency and compatibility in order to assure validity in interpretation. All dollar amounts were converted to 1967 Constant Dollar Values for analysis.Data for voluntary giving in areas of business and corporate giving, non-alumni giving, giving by other groups, and alumni giving for individual institutions were compared with composite national data for giving to higher education.Findings1. Annual reports of voluntary giving to higher education have presented raw data reflecting a growth of 40 percent for 1970-1977, when converted to real dollar purchasing power, a loss in excess of 8 percent is documented.2. Growth in voluntary giving to institutions studied exceeded growth on a national basis; growth in giving to public institutions far exceeding growth in giving to private institutions.3. Voluntary giving to higher education by business and industry has declined during a period when growth would have been expected.4. Tax credit legislation is possible in all states.Conclusions1. Voluntary giving to higher education in Indiana, Michigan, and Forth Dakota, states having tax credits for gifts to higher education, increased at rates demonstrably greater than the rate of increase for the national composite.2. Growth in voluntary giving to higher education was directly related to length of time the tax credit law has been in effect.Implications1. Voluntary giving to higher education is directly related to fund raising campaign efforts causing wide fluctuations in year-to-year levels of giving.2. Growth in voluntary giving to higher education using a tax credit is related to awareness, a component of fund raising campaigns.