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.

Existe atualmente uma tendência de maior utilização do sistema de saúde brasileiro, tal como de maior valorização dele, o que se justifica pelo modelo universalista do sistema de saúde nacional; envelhecimento da população nacional; aumentos dos gastos públicos com saúde; aumento da renda per capta dos brasileiros. Esse contexto traz consigo a demanda por práticas gerenciais capazes de auxiliar a área da saúde nos seus crescentes desafios. Um dos pontos relevantes de estudo nesse contexto é a avaliação de desempenho e eficiência organizacional das organizações de saúde, em especial, dos hospitais filantrópicos, utilizandose modelos específicos à sua realidade. Diante disso, o objetivo do presente estudo é desenvolver um modelo organizacional para avaliação de desempenho para os hospitais filantrópicos e, a partir dele, comparar a eficiência das organizações participantes da amostra. Por meio da revisão de literatura levantaram-se 31 variáveis, provenientes de seis perspectivas diferentes, que foram julgadas pelo autor como relevante para a avaliação de desempenho dos hospitais filantrópicos, das quais, 21 foram consideradas como as mais relevantes por 14 especialistas que as avaliaram por meio do método Delphi. Ademais, outras quatro variáveis foram apresentadas como relevantes pelos entrevistados e adicionadas à proposta de modelo para avaliação de desempenho de hospitais filantrópicos. A partir desses fatores, estabeleceram-se variáveis de inputs e outputs dos hospitais possíveis de serem utilizadas, das quais se elaborou um questionário enviado para mais de 1.600 hospitais, obtendo-se de retorno 70 respostas válidas. Com a análise envoltória de dados determinaram-se quais os hospitais mais eficientes e quais elementos críticos para a eficiência. Conclui-se ainda que é incomum encontrar bases de dados robustas nos hospitais brasileiros e que análises de eficiência podem ser feitas embasadas em medidas de desempenho organizacional para se chegar a resultados de análise de desempenho com técnicas de análise de eficiência. / Nowadays, there is a trend of higher Brazilian health system usage, as well as its higher appreciation, what is justified by the universal model of national health system; national population maturing; increase in public health spending; increase of Brazilians per capta income. This environment brings along the demand for managerial practices that are able to support healthcare area in its increasing challenges. One of the highlights of study in this context is the organizational performance and efficiency evaluation, specially for charitable hospitals, using specific models, according to their reality. Based on this, the objective of this study is to develop an organizational model for performance evaluation to charitable hospitals and, from it, compare sample participant organizations efficiency. Through literature review it was presented 31 variables, from six different perspectives, judged by the author as relevant for charitable hospitals performance evaluation, from which 21 were considered relevant by specialists in Delphi method round tables. Furthermore, another four variables were presented as relevant by the participants and added to model proposal to charitable hospitals performance evaluation. From these factors, it was established input and output variables that were able to be used, and a questionnaire was elaborated and sent to more than 1.600 hospitals, gaining back 70 valid questionnaires. With DEA analysis, it was determined which hospitals are more efficient and which elements are critical to efficiency. It was concluded that it is not common to find robust databases in charitable hospitals and that efficiency analysis can be done supported by organizational performance measures to reach also organizational performance results.

This project investigates why alumni do not become donors to the Nelson Mandela Metropolitan University. Interviews with non-donors created the opportunity for an in depth qualitative examination of the motivating process that led these non-donors to abstain from giving. This study used the Van Slyke and Brooks (Van Slyke & Brooks, 2005) model of alumni giving and the Schervish (Schervish, The spiritual horizon of philianthropy: New directors for money and motives, 2000) supply side theory of philanthropy, which has been successfully applied in similar studies (Wastyn, 2008), to provide the conceptual framework. This framework maintains that donors and non-donors differ in that the manner in which they socially construct their university experience in creating their own realities. This constructed reality becomes the filter through which non-donors pass requests for financial support (whether direct or indirect) from the institution. The study revealed that at NMMU factors including generic donor behaviour among alumni, the status of current non-donors as being mostly past donors to their respective constituent institution, attitudes toward the institutional reputation (or aspects thereof) of the NMMU, identified obstacles to engagement, pervasive negative attitudes to institutional giving and alumni support for commercialised but not tiered giving activities, can play a major role in restructuring the manner in which non-donor alumni should be approached. The study demonstrates the need to include non-donors in research that explores alumni giving to the university. It confirms the distinct impact of the abnormally distributed demographic characteristics of this university and confirms that examining the impact of these characteristics and experiences cannot be effectively done by simply relying on one or two simple variables. Being a management project, 13 (thirteen) distinct categories of management recommendations are made, ranging from strategy development, through accounting and budgeting practice, to proposing specific revenue generating initiatives. The study concludes with the view that Alumni can and should be able to make a notable contribution to the revenue of the university and in so doing, contribute to the sustainability of the pro-social transformation process of the Nelson Mandela Metropolitan University.

There are negative correlations between prosocial behaviors and loneliness and negative correlations between thinking about prosocial behaviors and loneliness. The purpose of this study was to investigate the influence of thinking about engaging in charitable behaviors on immediate feelings of social and emotional loneliness, as measured by the Social and Emotional Loneliness Scale (SELSA). To compare influences of thinking about charitable behaviors and not thinking about charitable behaviors, an experimental design was used. The theoretical framework was a mediational model in which thinking about engaging in a specific charitable behavior leads to perceived ability to participate in positive social interaction, which leads to increased sense of belongingness, which leads to decreased loneliness. This was based on the spreading activation theory and Peplau and Perlman’s social psychological theory of loneliness. A sample of 171 adults age 18 or older living in the United States completed an online questionnaire consisting of 1 of 3 randomly assigned writing prompt conditions: charitable thoughts writing prompt, control writing prompt, and no writing prompt. Data were analyzed through planned contrasts within a one-way ANOVA. Planned contrasts revealed no significant difference in social or emotional loneliness scores between participants in the experimental group and participants in either control group. Thinking about engaging in charitable behaviors does not lead to immediate reduction in loneliness, opening new questions for researchers to investigate what does lead to immediate reduction in loneliness. Nonsignificant findings help health professionals make informed decisions about how to help clients. They need scientific evidence to distinguish between what does and does not work.

This thesis provides an historical review of the role and function of the philanthropic foundation as an institution of American society, stressing in particular the foundation response to social change. The period of emphasis is World War II to the present, although earlier history is also covered in some detail.

Indiana University-Purdue University Indianapolis (IUPUI) / This dissertation explores growth among American charities by examining 25 years of the Philanthropy 400, an annual ranking published by The Chronicle of Philanthropy of the 400 charities receiving the most donations. Data preparation for the Philanthropy 400’s first analysis remedied publication deadline constraints by aligning data by fiscal years and adding 310 charities omitted from the published rankings, resulting in a study population of 1,101 charities. Most studies of charity finance examine individual Forms 990. The Philanthropy 400 uses consolidated financial information from entire organizational networks, creating the same basis for charities filing a single Form 990, like the American Red Cross, and charities with affiliates filing more than 1,000 Forms 990, like Habitat for Humanity. Organizational ecology theory frames examination of aggregate changes in the Philanthropy 400. Two questions examine how age and dependence on donations as a percentage of total income affect persistence in the rankings. A third question examines the changing share of total U.S. giving received by ranked charities. Despite stability resulting from the same charities occupying 189 of the 400 ranking positions every year, the median age of ranked charities decreased. Younger charities generally climbed within the rankings, while older charities tended to decline or exit the rankings. Younger new entrants often persisted in the rankings, suggesting some donors embrace various new causes or solutions. Charities ranked only once or twice decreased in number with each successive ranking. Most charities ranked only once entered the rankings by receiving two or more times their typical amount of donations, suggesting that sustained fundraising programs regularly outperform charities that periodically experience years of extraordinarily high donations. The aggregate inflation-adjusted donations received by the Philanthropy 400 increased during the study period and increased as a percentage of total U.S. giving. As predicted by organizational ecology, the increasing percentage of total U.S. giving received by the Philanthropy 400 coincided with slowing growth in both the number of U.S. charities and total U.S. giving. If the Philanthropy 400 continues to increase its percentage of total U.S. giving, this could affect financing for smaller charities.

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Events and attractions can bring visitors and have economic impact and significance in the local areas. The measure and estimate of the economic impact and significance becomes a big concern for the organizers, governments and local residents. This study assessed the economic significance and impact of the Volleyball Hall of Fame and its related events in October 2009, and furthermore it examined its charitable impressions. The study first examined the demographic background of the visitors, and then followed the basic economic impact and significance assessment process proposed by Crompton and Stynes. The locals, casuals and time-switchers were identified, and then the study assessed the economic contributions in two dimensions: (1) the economic significance assessment including all the visitors, and (2) the typical economic impact assessment excluding the locals, casuals and time-switchers, and applied a conservative multiplier. Group sizes and the lengths of the stay were also examined to determine how they may also relate to the economic significance and impact assessment. Additionally the study assessed the charitable impressions by the visitors through a set of Likert scaled statements. The study found that, although the Volleyball Hall of Fame is a small-scale attraction, it did generate an economic contribution to the local community. Furthermore visitors had strong awareness of, and supported the Volleyball Hall of Fame’s participation in the non-profit charitable events, and the charitable impressions were identified as possible means to promote visitors' willingness to donate to the Volleyball Hall of Fame.

In today's business environment, organizations are expected to engage in Corporate Social Responsibility (CSR), which involves balancing their economic success with positive social and environmental impact. Collaborating with charitable organizations can be a way for companies to engage in socially responsible activities and given the increasing focus on CSR, there is a potential for an enhanced interaction between companies and charitable organizations. This study aims to provide knowledge for charitable organizations on how companies act in relation to charitable engagement and thus, help charities in the process of adapting their approach to establish and maintain relationships with companies. Specifically, it investigates how companies value external CSR initiatives, how they motivate and perceive their relationships with charitable organizations, and identifies typical traits of companies engaged in charitable work as a part of their CSR initiatives. The study was conducted using a qualitative approach, where the data was collected through an examination of 40 sustainability reports and nine semi-structured interviews with representatives from different companies. The findings reveal that companies value various aspects of external CSR initiatives, with six distinct themes identified: quality of life, environment, health, healthcare, education, and crises. Among these themes, quality of life is the most valued. Companies also place importance in aligning charitable engagement with their core business, although engagement related to crises is viewed differently and less connected to the core business. Companies engage in charitable activities due to societal expectations, fostering company pride, and enhancing brand perception. The nature of relationships established with charitable organizations varies among companies, with some prioritizing long-term strategic partnerships, others pure monetary donations, and some aligning their charitable work with product and marketing communication. Notably, some companies express a negative attitude towards the latter approach. During times of crisis, companies tend to lean towards pure donations, while larger companies in general show more openness to strategic collaborations with charities. The research findings can provide valuable insights for charitable organizations, enabling them to adapt their approaches to establishing and maintaining relationships with companies effectively. / I dagens affärsmiljö förväntas organisationer engagera sig i Corporate Social Responsibility (CSR), vilket innebär att balansera sin ekonomiska framgång med positiva soicala och miljömässiga effekter. Att samarbeta med välgörenhetsorganisationer kan vara ett sätt för företag att ta sitt sociala ansvar ochmed tanke på det ökande fokuset på CSR finns det potential för ökad interaktion mellan företag och välgörenhetsorganisationer. Denna studie syftar till att tillhandahålla värdefull kunskap för välgörenhetsorganisationer om företags beteenden i relation till välgörenhetsengagemang och på så sätt hjälpa välgörenhetsorganisationer i processen att etablera och upprätthålla relationer med företag. Mer specifikt undersöker studien hur företag värderar externa CSR-initiativ, hur de motiverar och uppfattar sina relationer med välgörenhetsorganisationer, samt identifierar typiska egenskaper hos företag som engagerar sig i välgörenhetsarbete som en del av sina CSR-initiativ. Studien genomfördes med en kvalitativ metod, där data samlades in genom granskning av 40 hållbarhetsrapporter och nio semistrukturerade intervjuer med representanter från olika företag. Resultaten visar att företag värderar olika aspekter av externa CSR-initiativ, där sex olika teman har identifierats: levnadsstandard, miljö, hälsa, sjukvård, utbildning och kriser. Bland dessa teman är levnadsstandard det högst värderade. Företag lägger även vikt vid att koppla samman välgörenhetsengagemang med sin kärnverksamhet, även om engagemang relaterat till kriser betraktas annorlunda och är i mindre utsträckning kopplat till kärnverksamheten. Företag engagerar sig i välgörenhetsaktiviteter på grund av samhällets förväntningar, för att skapa en stolthet på företaget och för att förbättra varumärkesuppfattningen. De relationer som etableras med ideella organisationer varierar mellan företag, där vissa prioriterar långsiktiga strategiska partnerskap, andra renodlade monetära donationer och vissa anpassar sitt välgörenhetsarbete med produkt- och marknadskommunikation. Noterbart är att vissa företag uttrycker en negativ inställning till det sistnämnda tillvägagångssättet. Vid kriser tenderar företag att fokusera på rena donationer, medan större företag generellt visar större öppenhet för strategiska samarbeten med välgörenhets- organisationer. Forskningsresultaten kan ge värdefulla insikter för ideella organisationer och hjälpa dem att anpassa sina tillvägagångssätt för att etablera och upprätthålla relationer med företag på ett effektivt sätt.