Thesis (Ph. D.)--University of Adelaide, 1987. / Includes bibliographical references (leaves [282]-290).

Univ., Diss. (rev.)--Princeton, 1973.

Thesis (Ph. D.)--University of Canterbury, 2009. / Typescript (photocopy). Includes bibliographical references (p. 581-602). Also available via the World Wide Web.

Previous research has found that family socialization influences financial giving behaviors and that financial giving predicts personal wellbeing. However, little research since the early 1980s has explored this phenomenon, and virtually none of the research has been qualitative in nature. As part of the Whats and Hows of Family Financial $ocialization project, this study employs a diverse, multi-site, multigenerational sample (N = 115) to qualitatively explore the following research question: how do children learn about financial giving from their parents? In other words, how is financial giving transmitted across generations? From interviews of emerging adults and their parents and grandparents, three core themes emerged: "Charitable Donations," "Acts of Kindness," and "Investments in Family." Various topics, processes, methods, and meanings involved in this socialization are presented, along with implications and potential directions for future research.

In the early decades of the twentieth century, the emergence of a novel corporate form – the non-profit family philanthropic foundation – created a new instrument through which the charitable impulses of their founders could be expressed. This archival dissertation project examines the histories of these foundations through a few targeted test cases (the Henry R. Luce Foundation, the Pew Charitable Trusts, and the Lilly Endowment, Inc.) and the group of theologically and politically conservative businessmen who engineered them. On a fine-grained level, I aim to document the shift from the religiously influenced, often denominational, charitable institution to the highly “rationalized” modern non-profit philanthropic foundation between the years 1934 and 1959. In so doing, I aim to shed further light on the religious rationalities of some of our nation’s most powerful secular institutions.

The most significant tax overhaul bill in over thirty years was enacted in 2017 and expected to have wide-ranging effects. The Tax Cuts and Jobs Act includes numerous policies that directly and indirectly impact the higher education sector and the effect to endowments was not addressed in the public debate leading up to enactment. Unlike expendable gifts, a reduction in endowment contributions has a cumulative effect because a gift to an endowment can benefit all subsequent years. Each year following a contribution, investment income earned on the original gift is available for spending and benefits escalate over time in amount, assuming the value of the original gift continues to grow. The purpose of this study is to analyze precisely the direct and indirect impact of personal income tax regulations on the charitable sector. It will do so by disaggregating data to delineate clearly the differential consequences that distinguish higher education from other components of the broad charitable sector umbrella. A model is developed to predict the erosion of endowment wealth following a decrease in contributions due to tax policy using panel data from a previous ten-year period assuming the tax policy was first effective beginning in year one. The erosion of overall endowment wealth is gradual, and subsectors of higher education are predicted to experience varying rates of attrition. Regression analysis is then used on giving by source data to institutional and endowment characteristics indicative of greater reliance on contributions from individuals to the endowment; the results are suggestive but inconclusive.

U.S. food banks emerged thirty years ago as part of a temporary, charitable food assistance safety net to address government welfare shortfalls. Over time their size and scope expanded significantly alongside growing food insecurity. As government entitlement programs continue to erode, the ensuing institutionalization of food banks secured their future. Yet scholars such as sociologist Janet Poppendieck argued over twenty years ago that these charitable programs inadvertently prevent the government from reassuming responsibility by providing the public the illusion of a solution despite their inability to adequately meet the need. This research argues that food bank advocacy can be used to reduce hunger and address its root cause—poverty. A case study analysis of the advocacy programs of the San Francisco-Marin and Alameda County Community Food Banks describes how their advocacy work, in practice, addresses both Poppendieck’s and contemporary food bank critiques. This analysis illustrates how both case study organizations built their advocacy programs on a foundation of public food program outreach—redirecting their clients to government programs—but now affect change through divergent approaches. San Francisco employs a top-down government system reform and technical assistance model. Alameda’s bottom-up social justice model reaches past food programs to broader anti-poverty advocacy. In the process, both food banks have positioned themselves as models for their peers and as bridges connecting food assistance scholarship to public policy and practice.

No description available.

This study examined the profile of the potential online donor to a small, private, liberal arts institution. Attitudes towards online giving were studied between participants who donated online and those who did not. Additionally respondents of differing class years were compared to determine which age groups were more likely to donate over the Internet. A total of 576 surveys were returned for an effective response rate of 38%. Collected data were entered into an SPSS database. The data revealed most respondents had been using the Internet for over 5 years, and accessed the Internet almost everyday. Data also revealed that most respondents accessed the Internet from their homes or offices and own two e-mail addresses. Through data analysis, it was discovered that a small percentage of respondents currently donated to other nonprofits over the Internet. However, the majority of respondents were unsure about online giving and its role in the philanthropic process. Additionally, respondents' attitudes towards online giving did not differ between class years. Respondents' preferred method of communication was through the mail, however, the majority of respondents reported they would be willing to receive monthly e-mail communications from the institution. Conclusions and recommendations included that credit card security and information privacy were viewed as very important to donors if they were to donate over the Internet. In addition, it was concluded that donors who made financial transactions over the Internet were more likely to make a charitable contribution over the Internet. Recommendations included the institution should begin the process of educating their alumni as to the benefits of online giving, and integrate online giving into their comprehensive fundraising process.

<p>This thesis empirically investigates two distinct themes in public economics: tax policy and the economics of the charitable sector. The first chapter of the thesis examines the first theme of tax policy and focuses on how a change in the income tax affects labour market behaviour in Russia. The second theme of the economics of the charitable sector is explored in the final two chapters of the thesis. These chapters analyze the role of Canadian foundations in the provision of charitable goods.</p> <p>The first chapter examines the effect of Russia's flat tax reform on two employment dimensions: primary vs. secondary and official vs. unofficial. The chapter shows that individuals respond to lower taxes by devoting less time to primary and secondary employment. Official and unofficial employment, however, remain unaffected by the flat tax reform.</p> <p>The next two chapters depart from tax policy and study the role of foundations in the Canadian charitable sector. The second chapter of the thesis provides new evidence on the size-based operation of foundations and their financial structure in Canada. A third of foundations operating in Canada are quite small, with assets of less than $25,000. The remaining foundations can be classified as medium (with assets more than $25,000 and never more than one million dollars in a given year) or large (with assets of one million dollars in at least one year). Over the last 20 years, there are only small differences in the growth and use of funding between public and private medium-size foundations. For the large-scale foundations, we observe distinct differences in the expenditures of private and public foundations. Private foundations distribute more of their expenditures to other charities whereas public foundations devote more of their expenditures to internal activities.</p> <p>The final chapter of the thesis explores the impact of foundation grants to charities on the private donations received by these charities. Theoretically, foundation grants have two competing effects on private donations: a negative crowd-out effect and a positive information effect. An overall positive effect prevails only if the positive effect of signaling information about charity quality outweighs the negative crowd-out effect. With data on Canadian social welfare and community charities matched to their specific foundation donors, this chapter empirically examines the overall effect and finds that an additional dollar of foundation grants to Canadian charities crowds-in private giving to these organizations on average by 3.70 dollars.</p> / Doctor of Philosophy (PhD)