Private philanthropy is important in America. In 1985, philanthropy totaled almost 80 billion dollars. Philanthropy is partially a function of price. Absent a tax benefit, the price of charitable giving is unity. When tax benefits are available, the price of cash giving is one minus the marginal tax rate of the donor. Philanthropy is not evenly distributed among all classes of organizations. Changes in tax cost bring about changes in the distribution of gifts among organizations. Predictions have been made of a six to twelve billion dollar decline in individual giving as a result of the Tax Reform Act of 1986. The question is, "Whose ox gets gored?" In 1962, the Internal Revenue Service collected data directly linking itemized charitable contributions to class of donee organization. Prior works by Taussig, Schwartz, Feldstein, and Clotfelter have been principally based on this data. Their works document differing elasticities of price on charitable giving. The current research gathered 1985 data on the relationships between income, price, and charitable donee for 298 Dallas County, Texas, taxpayers. Data was obtained from selected certified public accountants in Dallas County who prepared income tax returns for individuals as part of their practice. Two hundred fifty usable responses reflected charitable gifts. The data collected permitted the tax benefit resulting from charitable gifts to be calculated. Income levels and marginal tax rates on those gifts were then correlated with donee organizations using multiple regression analysis. The main effects of price and income on giving were masked by multicollinearity. The interaction effects of price and other independent variables showed little price effect on giving. Only when coupled with the income variable at income levels of $50,000 was the price effect significant.

This study operationalized Bekkers and Wiepking's (2007, 2011) eight theoretical mechanisms that drive private giving, examining them within the context of alumni donor behavior at a selected public university in the southern region of the United States. The purpose of the study was to determine if the theoretical mechanisms that drive private giving represent distinct psychometric dimensions, and whether they are correlated with one another or essentially independent. A survey with 24 original items was created for this study, and completed by 178 alumni association member donors and non-member donors from the selected university. The study found support for six factors that are relatively independent of one another, contributing meaningfully to the overall multidimensional construct. The found factors were labeled efficacy, solicitation, reputation, values, altruism, and awareness of need as they fit reasonably well according to their original names. No differences were found between the mean response scores for alumni association member donors and non-member donors across the six dimensions. These results are beneficial for university fundraisers, alumni relations professionals, researchers in the field of philanthropy, and methodologists interested in developing instruments that measure the motivations for private giving. / by Paul Metcalf. / Thesis (Ph.D.)--Florida Atlantic University, 2013. / Includes bibliography. / Mode of access: World Wide Web. / System requirements: Adobe Reader.

Thesis. 1979. Ph.D. cn--Massachusetts Institute of Technology. Dept. of Urban Studies and Planning. / MICROFICHE COPY AVAILABLE IN ARCHIVES AND ROTCH. / Vita. / Bibliography: leaves 268-278. / Ph.D.cn

At its core, this dissertation examines the role of information, particularly as it relates to proxies for quality, and how it affects both donor and organization decision processes in the humanitarian space. In Chapter 2 I consider the context of competition within the sub-sector of international humanitarian relief organizations. It has been observed that large scale humanitarian relief events tend to spawn highly competitive environments in which organizations compete with one another for publicity and funding, often times to the detriment of effective resource utilization. The question of why altruistic organizations behave in this manner arises. Positing that competition is a result of dual organization objectives and the inability to credibly signal quality a model of signaling is presented to explain this phenomenon, and conditions under which pooling and separating equilibrium can occur are shown. Results are shown to match closely with observed behavior, and potential policy remedies are considered using the model as a foundation. Chapter 3 addresses a similar question but broadens the analysis to that of a general market for charitable goods. Building on foundational results in search theory, I propose a two-stage model of donor search behavior to explain the effects of transparency and exposure on both donor and organization behavior as it regards how donors select organizations. Using both analytical and simulated results I show how donor behavior changes under various market constructions, with implications on total market outcomes and organization behavior discussed. Chapter 4 concludes with an empirical analysis to test the assumptions and results from the models of Chapters 2 and 3. Using an observational data set provided by the online charitable giving marketplace GlobalGiving, fixed effects panel regression and logit models are used to investigate the effects of transparency on both the amount of a donor's gift, and on the likelihood of repeat giving. Results are complicated by discussed validity issues, and in general show that within the context of GlobalGiving proxied transparency does not appear to have a significant practical effect on either the amount of the gift or organization selection by a given donor. While some significance is shown for various constructions, the results are not shown to be robust. A discussion of the results within the context of the donor search model of Chapter 3 is also provided.

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

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.

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.

Thesis (MPhil (Sustainable Development Planning and Management))--University of Stellenbosch, 2007. / In the run-up to the Millennium Development Goals of 2015, the United Nations Global Compact and others are targeting major corporations to play an active leadership role in promoting sustainable development. Increasingly, corporations are encouraged to do so while pursuing profit-making business opportunities yielding social good in developing countries. Beyond corporate citizenship, the ideal of “inclusive capitalism” is popularized by C.K. Prahalad, who evangelizes to corporations about the benefits of marketing to the untapped market opportunity offered by the 4 billion poor consumers that make up the “Bottom of the Pyramid”. Hewlett Packard, under former CEO Carley Fiorina embraced this concept; and, supported by President Thabo Mbeki, launched a high profile project to test this proposition at the 2002 UN World Summit on Sustainable Development in Johannesburg. Launched as a three year Public Private Partnership between Hewlett-Packard, the Limpopo Province and the Mogalakwena Municipality, the project aimed at “creating breakthrough models of sustainable development, not altruism, at global replication, not local exclusivity”. Influenced by the author’s status as an IT industry insider in Africa, this narrative case study draws on privileged access to sources. While a single case study cannot serve to validate or discredit a development model, it can effectively expose tensions and contradictions within a model The case examines what happened in the company’s search for these “breakthrough models” in South Africa, and reveals how the competing logics between business realities and development imperatives are not easily reconciled. Early language around the inclusive capitalism or BOP discourse emphasizing unlimited business opportunities and poverty eradication through profits may set unrealistic expectations for business executives.

Indiana University-Purdue University Indianapolis (IUPUI) / The thesis, American Indian Foundations: Philanthropic Change and Adaptation, explores definition of the issues which impelled the development of grantmaking foundations as vehicles for American Indian community development. American Indian foundations are grantmaking foundations by and for American Indians. They frequently incorporate technical support, fiscal sponsorship and management of their own programs in ways which are unique to American Indians. The thesis is based on a case study and analysis of the formation and development of the Seventh Generation Fund for American Indian Development (and its predecessor the Tribal Sovereignty Program of the Youth Project), the first American Indian national public grantmaking foundation. The research design is based on primary source research and a literature review, augmented by a case study, and amplified by in-depth experience in the field of American Indian philanthropy. The literature review encompasses the relevant primary issues of the thesis and also covers an historical philanthropic review of influences on the development and inception of American Indian philanthropy. Original documents relative to these subjects were located in the manuscript and microfilm collection of the Wisconsin Historical Society, Madison; the Field Foundation Archives of the Center for American History at the University of Texas, Austin; and the Ruth Lilly Special Collections and Archives, and the Joseph and Matthew Payton Philanthropic Studies Library, both located at Indiana University in Indianapolis. The thesis is based on a primary research question and framed by six subsidiary questions. The thesis concluded that perhaps American Indian foundations were formulated to better serve their peoples in the absence of philanthropic attention. In addition they were formed to address underserved philanthropic needs in ways unique to American Indians. As well with regard to the case study, the primary reason for the founding of the first American Indian national grantmaking foundation was to apply the theoretical concepts of sovereignty and self-sufficiency into practicality in Indian country.

Thesis (MPA)--Stellenbosch University, 2001. / ENGLISH ABSTRACT: Misunderstanding of poverty and lack of sound poverty alleviating strategy, among others, are problems of some of the few NGOs existing in Ethiopia. There is a problem of understanding their roles in relation to the State and other stakeholders. The principles they apply in their intervention are other problems. These are the issues that were researched in the PRO PRIDE case study. The legitimacy of PRO PRIDE as a poverty-alleviating programme in view of global and Ethiopian poverty and the consequent policy focuses is justified. The principles of PRO PRIDE - community participation, gender equity, intersectoral collaboration, appropriate technology, focus on prevention, participatory management, cost effectiveness and sustainability of programmes - are sound principles. Reviewing the practices of PRO PRIDE as guided by the aforementioned principles it is understood that the community development principles - human orientation, public participation, empowerment, ownership, release, social learning, adaptiveness and simplicity - are commendably achieved. PRO PRIDE well dealt with understanding poverty and its interwoven nature. Issues such as the deprivation trap that the poor are entangled in; the general explanation of poverty that are given by different authors; vicious cycles of poverty and social, economic and political causes of poverty which are operating at local, national and international levels; and the rural-urban dynamics that work in exacerbating the urban poverty are covered in its socio-economic study. The study of the programme areas shows that they depict a dismal picture as a result of the operation of these poverty dynamics. Regarding the integrated rural-urban poverty alleviation strategy, the State has made favourable policies and itself dwelled on rural poverty due to lack of financial capacity to cover both rural and urban areas. The State's rural focus is accepted to impact on the urban poverty through changing the migration pattern. PRO PRIDE is operating in the urban setting to connect the nexus - the rural-urban strategy. PRO PRIDE is operating with an integrated urban development strategy encompassing income generation, basic education, primary health care, HIV IAIDS prevention and control and environmental sanitation. Through integrating these areas of intervention PRO PRIDE is improving the quality of life, promoting sustainable urban economic growth, creating income and employment generating opportunities, giving people access to resources and opportunities, improving the distribution of income and welfare, and applying sound developmental principles. The functioning of PRO PRIDE is proven to be in a well compliance with the requirement for organisations alike. It is functioning in collaboration and participation with the popular sector - the people themselves and their community leaders. It operates with the agreement of the State bodies such as FRDCB and with other line bureaus such as Health, Education, Environmental Development, and Labour and Social Affairs. It collaborates with donors the major being ActionAid - Ethiopia (AAE). Internal components of PRO PRIDE such as the Board and the staff as well as its organisational development influence its operation. All the programmes and the projects are managed through PRO PRIDE's interaction with its internal and external stakeho lders. PRO PRIDE as an agent of development has played as a catalyst to initiate development, focused on empowerment and using the people's latent potential, materialised capacity building and facilitation. These are basically the requirements that the current NGOs should fulfill, which PRO PRIDE commendably did. The study has indicated that although PRO PRIDE is an organisation of overall success, there are some areas of future focus both by the State and PRO PRIDE. Recommendations are made as to what both parties should do in their future focuses. / AFRIKAANSE OPSOMMING: Wanopvattings oor armoede en die gebrek aan gesonde strategieë vir die verligting van armoede, onder andere, is swakhede van sommige van die paar bestaande NGO's in Ethiopië. Verder ondervind hulle ook probleme om hulle rol met betrekking tot die Staat en ander deelhouers te verstaan; ook die beginsels wat hulle by intervensie beoefen, is problematies. Hierdie is die kwessies wat deur die PRO PRIDE gevallestudie ondersoek word. Die legitimiteit van PRO PRIDE as 'n armoede-verligtende program, gesien in die lig van die globale en Ethiopiese armoede en die voortspruitende beleidsfokusse, word geregverdig. Die beginsels van PRO PRIDE - gemeenskapsdeelname, geslagsgelykheid, intersektorale samewerking, geskikte tegnologie, fokus op voorkoming, deelnemende bestuur, koste-effektiwiteit en die volhoubaarheid van programme - is gesonde beginsels. Oorweging van die praktyke van PRO PRIDE aan die hand van voorgenoemde beginsels toon dat die beginsels van gemeenskapsontwikkeling - menslike oriëntasie, openbare deelname, bemagtiging, eienaarskap, bevryding, sosiale leer, aanpasbaarheid en eenvoudigheid - noemenswaardig verwesenlik is. PRO PRIDE het goed daarin geslaag om armoede en die verweefde aard daarvan te verstaan. Kwessies soos die ontberingsvalstrik waarin die armes vasgevang is; die algemene verklarings vir armoede deur verskillende skrywers; die bose kringloop van armoede en die sosiale, ekonomiese en politieke oorsake van armoede, aangetref op plaaslike, nasionale en internasionale vlakke; asook die landelik-stedelike dinamika wat meewerk tot die verergering van stedelike armoede word gedek in die sosio-ekonomiese studie. Die bestudering van die programareas verbeeld 'n droewige prentjie te wyte aan die operering van hierdie armoede- dinamiek. Betreffende die geïntegreerde landelik-stedelike armoede-verligtingstrategie, het die Staat gunstige beleide gemaak en oorheersend gefokus op landelike armoede vanweë 'n gebrek aan finansiële kapasiteit vir die aanspreking van die probleem in beide landelike en stedelike gebiede. Die Staat se landelike fokus is aanneemlik gevind vir die impak wat dit op stedelike armoede kon hê deur verandering van die migrasiepatroon. PRO PRIDE opereer vanuit 'n stedelike omgewing om die verbinding, landelik-stedelike strategie, te bewerkstellig. Dit opereer binne 'n geïntegreerde stedelike ontwikkelingstrategie behelsende inkomstegenerering, basiese opvoeding, primêre gesondheidsorg, VIGS-voorkoming en -beheer, asook omgewingsanitasie. Deur integrering van hierdie tussenkomsgebiede verbeter PRO PRIDE lewenskwaliteit, bevorder dit volhoubare stedelike ekonomiese groei, genereer dit inkomste- en indiensnemingsgeleenthede, maak dit hulpbronne en geleenthede toeganklik vir mense, verbeter dit die distribusie van inkomste en welvaart en pas dit gesonde ontwikkelingsbeginsels toe. Die funksionering van PRO PRIDE is bewys te voldoen aan die vereistes gestel vir ooreenstemmende organisasies. Dit funksioneer met die samewerking en deelname van die volksektor - die mense en hulle gemeenskapsleiers. Dit opereer met die instemming van Staatsorgane soos FRDCB en ander lynstaatsinstansies soos dié van Gesondheid, Opvoeding, Omgewingsontwikkeling en Arbeid en Sosiale Aangeleenthede. PRO PRIDE werk ook saam met donateurs van wie die vernaamste ActionAid-Ethiopië (AAE) is. Interne komponente soos die Raad en personeel, asook die organisatoriese ontwikkeling van PRO PRIDE beïnvloed die operering daarvan. Alle programme en projekte word bestuur deur PRO PRIDE se interaksie met sy interne en eksterne deelhouers. PRO PRIDE as 'n ontwikkelingsagent het as 'n katalisator opgetree om ontwikkeling te inisieer, het gefokus op bemagtiging en gebruik van die mense se latente potensiaal en het kapasiteitsbou en fasilitering bewerkstellig. Hierdie basiese vereistes waaraan NGO's behoort te voldoen is noemenswaardig deur PRO PRIDE gerealiseer. Die studie het getoon dat hoewel PRO PRIDE in die geheel geslaag het as organisasie, daar tog sommige gebiede is wat toekomstige aandag van beide die Staat en PRO PRIDE verdien. Aanbevelings word gemaak oor wat beide partye in hul toekomstige fokus behoort te onderneem.