Perceived value of charitable involvement: The millennial donor perspective

The importance of nonprofit relationship marketing continues to increase as organizations compete to attract and retain a younger loyal donor base. The purpose of this study is to examine the impact of six determinants of charitable giving on millennial donor's perceived value received from their involvement with the charitable organization. A conceptual model and accompanying research hypotheses are tested on a sample of millennials from the U.S_(n = 227). Structural equation modeling is used to test the relationships in the model. Results suggest that five factors have a positive effect on donor's perceived value. Social recognition is found to be the most important factor, followed by attitude towards and trust in the charitable organization and attitude towards helping others. To a lesser degree, tax benefits and mitigation of guilt are also found to have an impact on donor's perceived value from charitable involvement. Although this study is limited to the examination of millennials, practical and social implications are noted for all donors. Organizations must recognize that donors are influenced by a combination of extrinsic and intrinsic factors when evaluating their value from charitable involvement. Most of all, donors seek a degree of social recognition from giving, so organizations are encouraged to provide ways for millennial donors to display or share their charitable involvement.     

A solicitor's perspective on charitable gifts in wills

• In the climate of public spending cuts, charities are increasingly expected to fill the gap. Yet charities themselves face huge challenges. Not just increasing demand for their services but falling income and low investment returns. Encouraging philanthropy has never been more important, and that includes legacy giving. Following the announcement last year of the Government's major inheritance tax incentive to encourage us to give more to charity on our death, the time is right for a major report on current trends in charitable legacy giving. Late last year, Mishcon de Reya undertook the most detailed analysis ever by a firm of solicitors of its clients' wills. In a study of over 1000 wills, we did not just look at how many people leave a legacy to charity. We considered the value of the legacy, the type of legacy, the likelihood of the charity ever receiving it, whether clients prefer to give to multiple charities, and the most popular charitable sectors. This article will give a quick overview of our research followed by a more detailed look at the three types of legacy to charity: cash—‘for example, I leave £10,000 to charity’,—specific items—‘for example, I leave a painting to charity’—and residuary gifts—‘for example, I give half my estate to charity’. The article will then briefly touch on the charity sectors most favoured by our clients before giving a brief summary of Mishcon de Reya's key findings in conclusion.

Copyright © 2012 John Wiley & Sons, Ltd.     

Relational exchange in nonprofits: The role of identity saliency and relationship satisfaction

In practice and research pertaining to charitable giving, the emphasis has been on identifying the characteristics and motivations of donors, but few have asked why donors continue to support a particular nonprofit. This study examines the relationship between renewing donors and nonprofits and their impact on charitable giving levels using identity salience and relationship satisfaction as key mediators of nonprofit relational exchange. In a survey of 719 repeat donors in the United States, to a broad range of nonprofit organizations, identity saliency and relationship satisfaction are introduced as mediating constructs, and the results confirm that both constructs partially guide donor motivations and charitable giving. Theoretically, this suggests that the more a donor identifies with a nonprofit organization and the more satisfied the donor is in the relationship with the organization, the higher their intention to donate. This finding supports previous research in segmentation strategies and service‐dominant logic in the nonprofit sector. Managerial implications of this research include indication of a paradigmatic shift from relational exchange to transformational exchange (or value cocreation) in nonprofit organizations' approach to donor cultivation.     

Charitable bequest importance among donors to different types of charities

This paper explores differences in the self‐rated importance of charitable estate giving depending upon the type of charitable cause a person donates to during life. One theoretical motivation for lifetime giving is to personally enjoy benefits from improving a shared collective good. However, this motivation is not possible for bequests. Bequest transfers and resulting improvements occur after personal enjoyment of benefits is no longer possible. This paper hypothesizes that among donors to high personal benefit causes (those typically creating shared goods benefitting donors), interest in a charitable bequest (which offers no opportunity for receiving such benefits) will be relatively less than among donors to low personal benefit causes. In order to explore this, each charity type is categorized as providing high, low, or mixed personal benefits from shared collective goods. This hypothesis receives mixed support. Donors to international relief organizations, a low personal benefit charity type, do place a higher importance on charitable bequests than do donors to shared‐goods type causes such as neighborhood associations, service clubs, sports leagues, or “other” charities, including those focused on local public safety and crime. However, donors to arts organizations—a classic example of donors creating a shared good—have a relatively high interest in charitable bequests. One important exception to the exclusion of postmortem personal benefits could come from religious belief. Accordingly, donors to religious causes do place a higher importance on charitable bequests.     

A novel approach to legacy donations with long-term benefits supported by numerical illustrations

Philanthropic donors face challenges in matching the causes to which they donate, the time horizon—and thus impact—of their donations, and the charitable vehicles they choose for making contributions. Wealthier donors may elect to create their own foundations and customize their charitable support. Less wealthy donors have limited choices: they may contribute to a nonprofit's current operations or to existing nonprofit endowments. We present a novel approach for making charitable donations, blending aspects of each of these strategies. Our approach has potential long-term financial benefits, allows donors to control their charitable donations in a convenient and easy-to-implement manner, can be established through an existing nonprofit organization, expands opportunities for more donors because it requires a smaller corpus contribution with lower management costs than creating a foundation, provides tax savings in the United States and other countries (e.g., the UK, Canada, and Australia) comparable to other planned giving vehicles, and may be implemented during one's lifetime using donor advised funds or as part of a legacy plan through the donor's estate documents, which is when the long-term benefits accrue.     

We the living: the effects of living and deceased donor stories on charitable bequest giving intentions

Choosing messages to encourage charitable bequest giving may be particularly challenging given sensitivity to personal mortality reminders. Previous research suggests that people often react to mortality reminders with avoidance, including distancing themselves from those associated with death. We compare the effects of otherwise similar living and deceased bequest donor stories on subsequent intentions to leave a charitable bequest. Although both story types significantly increased subsequent intentions to leave a charitable bequest, living donor stories consistently outperformed otherwise identical deceased donor stories. Fundraisers may do well to emphasize stories of living planned bequest donors and de‐emphasize death and the deceased in charitable bequest fundraising messaging. Copyright © 2016 John Wiley & Sons, Ltd.     

How should charitable organisations motivate young professionals to give philanthropically?

One hundred and fifty‐eight bankers, accountants and corporate lawyers, aged under 40 years, earning more than £50,000 annually and working in the City of London were questioned about their attitudes and behaviour in relation to charitable giving. A conjoint analysis of the respondents' preferences revealed strong predilections for certain types of charitable organisation; for ‘social’ rewards in return for donating (invitations to gala events and black tie dinners for example); and for well‐known charities with established reputations. ‘Planned giving’ whereby donors receive tax breaks and other financial incentives to donate (as increasingly practised in the USA) did not represent a significant inducement to give so far as this particular sample was concerned. Overall the results suggest that young affluent male City employees constitute a distinct market segment for charity fundraisers, with unique characteristics that need to be addressed when developing donor products. Copyright © 2004 Henry Stewart Publications     

Targeting wealthy donors: the dichotomous relationship of housing wealth with current and bequest giving

Identifying the charitable potential of current and prospective donors is a key component of successful fund‐raising, particularly in the areas of major gifts and planned giving. Previous research has provided support for the positive impact of two core financial factors, total wealth, and homeownership. Using data from the USA and Australia, this paper examines how the interaction of these two variables can generate negative effects on charitable giving. In particular, as the share of total wealth held in homeownership rises, both the likelihood and level of charitable giving falls. This relationship is consistent across current giving, planned bequest giving, and actual bequest giving and in both cross‐sectional and longitudinal models. These findings suggest that prospect research models incorporating asset type, as well as total wealth, may better predict likely donor potential. Copyright © 2011 John Wiley & Sons, Ltd.     

Gendered giving: the influence of social norms on the donation behavior of men and women

• We study if men and women are subject to different influences when determining their level of charitable giving. In particular, we examine differential sensitivities to social norms among donors to a public radio station. Our survey of 975 donors finds that male donors are more likely than female donors to use social norms to inform their own behavior. We conduct a laboratory experiment to investigate the influence of social information on social norm formation and giving. Our results suggest that temporarily created social norms influence giving by men significantly more than by women. This result replicates and establishes the causal relationship between social norms and donations suggested by our field findings. We conclude with a discussion of theoretical and practical implications of these results.

Copyright © 2009 John Wiley & Sons, Ltd.     

Charity brand personality: can smaller charitable organizations leverage their brand's personality to influence giving

The importance of establishing a strong brand identity has been the focus for consumer brand managers for decades. Organizations develop and communicate a distinctive brand personality as a means of attracting consumers and cultivating long‐term relationships. While the concept of branding has gained recent attention as an important strategy for nonprofit practitioners, little empirical data exist on the role a charity's brand personality might play in attracting donors. A few recent studies of large national charitable organizations provide support that charities exhibit distinctive personalities. This study explores whether smaller, local scope charitable organizations, without the benefit of national brand recognition, also exhibit distinctive brand personalities and whether such brand personalities influence donors. Results from five charitable organizations, from four distinct categories of cause, find that brand personality traits that are both differentiating and relevant to donors influence charitable giving. The findings provide nonprofit practitioners with valuable insights for leveraging their brand's personality to turn donor awareness into commitment and establish a stronger market position. Copyright © 2013 John Wiley & Sons, Ltd.     

我国企业慈善捐赠的障碍及政策选择

我国慈善事业的发展还处在初级阶段,企业慈善捐赠的积极性不是很高,企业慈善捐赠的水平仍然很低。企业慈善捐赠面临诸多障碍:索捐、迫捐、诈捐现象时有发生;政府在慈善捐赠中的角色定位不清;企业在享受税收优惠等激励方面限制太多;民间慈善组织的发展受到束缚。因此,转变慈善捐赠观念,完善有关慈善捐赠的法律法规,是我国慈善事业发展的当务之急。     

Charitable behavior in China under the Charity Law: Evaluation of charity advertisements involving in-groups and out-groups

This paper examines Chinese charitable behavior in 2016—the year the Charity Law was enforced—with a focus on the evaluation of charity advertisements. The 2016 Charity Law is the first law in China to regulate charitable organizations and their activities. It also provides various tax incentives for charitable organizations and donors. A study was conducted to understand Chinese charitable behavior in terms of in-groups and out-groups. Results indicate that the Chinese more positively evaluate charity advertisements targeting in-groups than those targeting out-groups. This relationship between advertisement type and advertisement attitude is mediated by ethnocentrism. Furthermore, we found that familiarity with the Charity Law moderates the effect of ethnocentrism on advertisement attitude.     

Charities and Tax: A Plea to the Chancellor

How can charitable giving be encouraged? Michael Brophy, of the Charities Aid Foundation, makes an appeal to the Chancellor for increasing the tax advantages of charitable gifts.     

"捐还是不捐?" ——如何提高个体慈善捐助行为

慈善捐助行为指个体通过捐赠金钱、时间或物资等方式帮助有需要的群体或慈善组织。个人的慈善捐助行为能够促进社会资源再分配,提高社会整体福祉。因此,如何科学地对慈善活动进行宣传、吸引更多个体参与捐助,对于营销学者而言是一个十分重要的话题。一次捐助包括捐助者、捐助资源、受助者以及社会和文化四个方面,这四个方面的因素既可以单独影响消费者的慈善捐助行为,又可以相互影响对慈善捐助行为产生交互作用。由此可见,个体的慈善捐助行为是十分复杂的,将通过对这四方面因素的梳理以提高我国公益组织对个体捐助行为的理解,进而采取有效的宣传以募集更多的捐助。     

Assessing the implementation of sustainable public procurement using quantitative text-analysis tools: A large-scale analysis of Belgian public procurement notices

Public organizations are using sustainable public procurement (SPP) as a policy tool to address societal and environmental issues. Having a policy on SPP however does not guarantee implementation. Several barriers have for example been identified that prevent public procurers from implementing SPP in their procurement projects, such as financial constraints, lack of knowledge or motivation. The question therefore arises how much SPP public organizations actually implement in their procurement projects. However, existing studies often focus on the environmental part of SPP and often rely on using interviews or surveys to assess the perceived degree of SPP (which have been accused of being subject to social desirability bias and low response rates). Little is therefore known about what SPP is in practice, and how frequently it is implemented. In this study, we therefore provide a detailed operationalization of SPP that encompasses the full concept. We subsequently assess the implementation of SPP in practice using text mining techniques to analyse over 140.000 Belgian public procurement notices that were published between 2011 and 2016. The research shows that in more than 70% of the notices (with an annex) SPP is implemented, but there appears to be a downward trend. It seems that SPP is implemented less over time, rather than more. Environmentally friendly procurement was, relative to other types of SPP, prevalent over time and across regions. For SPP to live up to its potential there are thus still barriers to be overcome.     

Exploring the role of charitable ethnocentrism and donation motives in international giving: Empirical evidence from Germany

The purpose of this study is to contribute to a better understanding of the drivers of international giving intention by examining the joint effect of ethnocentrism and donation motives. More specifically, this study analyzes the direct effect of charitable ethnocentrism on the intention to give to international causes. Additionally, the study investigates the moderating effect of charitable ethnocentrism on the relationships between donation motives and the intention to donate to international causes. This study's findings indicate that ethnocentric donors are less willing to donate to international causes. Moreover, the study results show that the effects of egoistic and tax-saving donation motives vary across different levels of charitable ethnocentrism: charitable ethnocentrism enhances the effect of the egoism motive on international donation intention, whereas the effect of the tax-saving motive on international giving intention is mitigated. Based on the empirical findings, this study discusses implications for theory and practice along with study limitations and avenues for future research.     

Examining charitable donation process in South India: role of gender

With increasing financial clout, females are potentially poised as a greater source of charitable giving in the West. However, debate exists in the marketing literature about gender‐based differences in charitable donations. The purpose of this study is to research whether gender‐based segmentation is effective for charities in cultures in which high gender inequality exists. Hence, India, an emerging economy with high gender inequality, was chosen as the study setting. Following an extensive literature review, we identified gender, trust, attitude towards the ad, and feelings from the ad as key predictors of charitable donation intentions. A study model was developed and tested using regression analysis. It was found that the predictor variables have significant impact on intentions to donate. Hence, this study posits that gender could potentially be an effective segmentation variable for charities that are targeting potential donors in South India. Copyright © 2012 John Wiley & Sons, Ltd.     

Public Professionals and Policy implementation

Abstract

Nowadays, public policies often focus on economic values, such as efficiency and financial transparency. Public professionals often resist implementing such policies. We analyse this using the concept of ‘role conflicts’. We use a novel approach by conceptualizing and measuring role conflicts on the policy level, thereby linking policy implementation and social psychology research. We construct and test scales for policy-client, policy-professional and organizational-professional role conflicts. Using survey data, we show that policy-professional and policy-client role conflicts negatively influence the willingness of public professionals to implement policies. In concluding, we conceptualized and measured three role conflicts that can occur during policy implementation.     

Absentee Ownership of Farmland and State and Local Tax Policy: Income Tax Promotes Absenteeism, But the Property Tax Can Be Used to Strengthen Family Farms

Abstract . The incentive effects of state and local tax policies in promoting or inhibiting the ownership of farmland by non-operators are evaluated. Previous research on the economic, social and environmental effects of absentee ownership is reviewed as well as evidence regarding the impact of tax laws on absentee owners versus owner-operators. The Federal tax laws, it is found, work to increase land prices, reduce entry into farming by young farmers, and increase absentee ownership. State income tax policies may reinforce these effects. Property tax policies, on the other hand, may counteract income tax laws by giving tax relief preferentially to owner-operators. Several modifications of property tax relief programs are suggested.     

Holier than thou: Investigating the relationship between religiosity and charitable giving

One's religiosity (or lack thereof) is the touchstone from which people view and interact with the world. The presumed positive impact of religiosity on charitable giving, however, may be an oversimplification. The present study takes a more nuanced approach to the subject and investigates the impact of 2 potential mediators (attitudes toward helping others, AHO, and attitudes toward charitable organizations) and 1 moderator (materialism) on the religiosity–charitable giving relationship. Study results suggest that religiosity has a positive effect on attitudes toward charitable organizations, AHO, and donating to charity. Religiosity was also found to have an indirect impact on charitable giving via AHO. Materialism interacted with AHO, such that the indirect effect of religiosity on charitable giving through AHO is attenuated as materialism increases. Implications of the present research for better understanding charitable giving are discussed.