A slowing economy coupled with new political initiative to rely on faith-based organizations to deal with social ills is raising concerns for cause-based organizations about the level of future donations. In this study, 1,414 survey respondents permitted comparisons between current, lapsed and non-donors to the American Lung Association (ALA) in terms of donation motives and their satisfaction via donating, concern about health issues, perceptions of ALA and demographics. Analyses consisted of analysis of variance, chi-square tests and use of the importance/performance technique. Similarities and differences among the three groups are noted and discussed. Implications for the ALA's fundraising activities are drawn.

none

This article reports a study which compared current donors, lapsed donors, and nondonors to the American Cancer Society in terms of their demographic characteristics, donation motives, likelihood with which these motives would be satisfied as a result of donating to a charitable organization, and the level of concern expressed regarding a variety of health issues. Results and implications of the study are discussed.

No description available.

本研究探討美國最低稅負制與個人非現金捐贈行為的關係。1993年時美國對於最低稅負制做稅制上之修正，將非現金捐贈之扣抵稅額以購入成本計算修改為以公平市價計算；此一稅制上的改變，正提供一個相當適合研究的時機，可以對非現金捐贈部分進行深入了解。所以本研究以美國內地稅務局在1989年及1995年的橫斷面個人申報所得稅資料庫，並採用差異中的差異分析法，來探討最低稅負制度對於非現金捐贈行為的影響，並加入可能會影響非現金捐贈的解釋變數，包括：所得、財富、年齡、婚姻、扶養親屬人數等變數。 經實證結果發現，最低稅負制度對於非現金捐贈行為效果顯著且正向，即代表1993年美國稅制從以購入成本計算扣抵額修正為以公平市價計算扣抵額，此政策能夠誘發民眾對非現金捐贈金額增加，至於解釋變數上經實證結果發現，當所得及財富越高之納稅人，對非現金捐贈金額越高，在婚姻及年齡方面，已婚者及年齡較大者在捐贈金額上為多；至於扶養親屬人數方面，對於捐贈金額影響是不顯著的。 / This thesis is focus on the relation of the Alternative Minimum Tax (AMT) and Non-Cash Donations (NCD). The America amended the AMT in 1993. It changed the NCD-deduction calculation from cost to fair value. This revolution gave a good time for researching about NCD. So, this report took the individual tax database from Internal Revenue Service (IRS) in 1989 to 1995 for example. And used Differences-in-Differences (DID) way to discuss the infect of NCD from AMT. Besides, this research added some NCD variables including of income, wealth, age, marriage, numbers of dependent. The empirical result showed that the AMT had obvious and positive effect on NCD behavior. It represented that the AMT policy change in 1993 could cause the NCD increase. The more income and wealth had more NCD amount. People married and elderly people offered more donation than single and young. The numbers of dependent had no obvious effect on donation.