"If the [White House faith-based] initiative was going to have an impact on the local community, you had to begin to think of the initiative in local terms." – Brad Yarbrough, Director of the Oklahoma Office of Faith and Community Initiatives Charitable Choice and other faith-based initiatives attempt to provide faith-based organizations (FBOs) easier access to public funds for social service delivery in the community. Five years after Charitable Choice was included in the federal welfare reforms of 1996, President George W. Bush introduced the White House Office of Faith-Based & Community Initiatives in order to expand partnership opportunities between federal agencies and FBOs. The Bush administration actively recruited religious groups to apply for public dollars that would fund local social programs. The actions in Washington mirrored similar movements that took place in many states during the mid to late 1990s. Since then, so-called "faith-based social services" have received their share of media attention and public scrutiny. Much of the attention has been on political-philosophical debates and the legal challenges to church-state separation. Research by Bartkowski and Regis (1999), Kennedy and Bielefeld (2001), Gomez (2003), Vanderwoerd (2004) and Sager (2006) depict the efforts of individual states to implement Charitable Choice policies and the attitudes of FBOs towards partnerships with government. However, there has been inadequate research on the experience of local governments who engage faith-based providers on a daily basis. Much more can be learned about the themes that shape current collaborations between local social service agencies and the faith community in Virginia. Using a collective case study design, this research captures the experiences and perspectives of local public managers who have formed partnerships with FBOs mostly through non-financial means. The data shows that federal and state faith-based initiatives have little influence on the way local social service agencies in Virginia conduct their work. The typical partnerships with FBOs are the result of pre-existing, informal and non-financial relationships that have been fostered and sustained long before welfare reform or without the impetus of any faith-based initiatives. / Ph. D.

This dissertation consists of three studies related to accounting disclosure at the interface of the organization and society. The first study investigates the overlapping perspectives of legitimacy theory, institutional theory, resource dependence theory, and stakeholder theory and integrates these theories into a more cohesive meta-theory of the organization-society interface. The second study examines whether a corporation's charitable contributions represent a corporate social performance strategy or a legitimation strategy. More specifically, study two investigates, from two competing perspectives, how corporate executives rationalize their philanthropic actions. The third study analyzes the relationship between the current tax laws and the fulfillment of corporate foundations' social functions. Taken together, these three studies build upon prior theoretical and empirical work to advance social and environmental accounting research.

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Nearly all traditional charitable-giving studies conclude donors are more responsive to price-reducing charitable deductions (the price effect) than they are to income-reducing tax payments (the income effect). Thus, taxes stimulate giving. In addition, this empirical evidence also indicates that the charitable deduction is treasury efficient. This traditional understanding was recently challenged by studies employing observations on the same individuals across time (panel data). These panel studies provide evidence which suggest that donors are either much more responsive to income reducing tax payments than they are to price-reducing charitable deductions or just as responsive to both. Further, price elasticity estimates are much greater than negative one. Thus, the deduction is inefficient and giving is either neutral to, or inhibited by, taxes. / Ph. D.

Thesis (doctoral)--Universität, Heidelberg, 2006. / Includes bibliographical references (p. [211]-240).

Indiana University - Purdue University - Indianapolis (IUPUI) / This philanthropic studies thesis aims to “increase the understanding of philanthropy, improve its practice, and enhance philanthropic participation” (Center on Philanthropy at Indiana University Overview) by studying the effects of social information, social norms and social identity on giving. It connects philanthropic studies research with theoretical developments in motivations for giving in economics, nonprofit management, nonprofit marketing, consumer behavior, and social psychology. It utilizes personal observations as well as quantitative methods including experiments and surveys on multiple samples including donors, undergraduate students and samples of the U.S. population. It generates actionable and efficacious knowledge to improve the practice of philanthropy. It contributes to the formation and growth of the young field called philanthropic studies - in theory, in methodology and in practice. This thesis includes five chapters. Chapter I will explain how the research question, philosophy and methodology are selected. This discussion will be for the entire thesis. Specific research questions, hypotheses, research designs, findings and implications will be explained in the subsequent chapters. Chapter II demonstrates the immediate and long-term effects of social information on donations and its boundary conditions in existing nonprofit donors in two field experiments. Chapter III shows that the psychological mechanism through which social information influences subsequent giving is perceived descriptive social norms in one field survey of donors and one laboratory experiment on undergraduate students. Chapter IV investigates how social identity congruency moderates the effect of social information on donations. It reports three field experiments on donors and samples of the general U.S. population and two laboratory experiments on undergraduate students. It shows that donors give more money to a public radio station if told that a previous donor with a similar identity also made a large contribution. This effect is more likely to occur when donors have high collective identity esteem and when attention is focused on others. Each chapter provides original fundraising techniques developed from these studies. Chapter V concludes with a discussion of the theoretical, methodological and practical contributions of this thesis and suggests directions for future research in philanthropic studies, and philanthropic psychology in particular.

This thesis focuses on developing a comprehensive framework for understanding the challenges NGOs face with in-kind donations in disaster relief. The overwhelming problem of inappropriate material donations, often referred to as the second disaster, has plagued disaster relief operations for decades now in both domestic and international disaster response. Despite efforts to promote ``cash only'' giving in disaster relief, unsolicited and mostly inappropriate in-kind giving continues to challenge NGOs in every major disaster. Researchers have identified this as one of the most pressing yet understudied challenges in disaster relief to date. This thesis is divided into three parts. In the first part, we conduct a multidisciplinary literature review from philanthropy, economics, public policy, corporate philanthropy and corporate social responsibility to understand why donors donate in-kind and why NGOs accept those donations. We describe the roles of the various players involved and explain the structure of the distribution channels in-kind donations follow both in disaster and non-disaster contexts. We then explain the challenges NGOs and their donors face with in-kind donations in the context of these channels. We identify systemic issues in the distribution channels and highlight current policies and practices that contribute to the second disaster. In the second part of this thesis, we propose a comprehensive framework to help donors, NGOs and policy makers comprehend the scope of the problem and identify strategies to address the challenge of unsolicited donations in disaster relief. Our framework provides a succinct representation of the main issues and players involved in the process in a format that is simple to work with and easy to understand. It supports comprehension of the many related issues and can help NGOs and policy making bodies (e.g., FEMA, NVOAD, USAID) assess current strategies and devise new approaches and solution strategies. In the third part of the thesis, we exploit our framework to propose a tiered strategy consisting of a set of solutions ranging from decision tools to help NGOs better screen in-kind donation offers to entire new channels for more productive in-kind giving in disaster relief. Each of these solutions may deter only a small fraction of the inappropriate flows, but together they can dramatically diminish the problem. Our proposed NGO decision tools both allow quick screening of donation offers in disaster relief and provide a framework for strategic management of corporate in-kind donations in the long term. We also propose a ``retail donation model" which can transform a portion of the current stream of unwanted and unusable in-kind donations from individuals and community groups into a valuable source of needed relief supplies through an entirely new donation channel. We document a successful implementation of an on-line retail donation model in the 2012 Sandy response.

This thesis argues that the laws of waqf in Iran lack modern relevance. Such laws have never been completely modernised, and the waqf system, no longer responsible for the delivery of public goods, still holds a vast array of properties and resources. Many of the ongoing socioeconomic and political disappointments of Iran, which, at the core, are the weakness of the country's private economic sector and its human capital deficiency, stand among the lasting consequences of the deficiency of resources which the institution of waqf has under its control. Traditional Islamic law laid the ground for the economic infrastructure of the Middle Eastern countries until the late 19th century. Among the institutions that contributed to shaping the economy of the region are the Islamic law of inheritance, which inhibited capital accumulation; the absence in Islamic law of the concept of a corporation and the consequent weaknesses of civil society; and the waqf, which locked vast resources into unproductive organisations for the delivery of social services. It is often argued that many of these obstacles to economic development were largely overcome through radical reforms initiated in the 19th century. However, the modern civil law of Iran has kept traditional Islamic law at the core of laws of waqf, and the process of modernisation of its laws remains incomplete.