我国慈善捐助事业法律规制现状评析

慈善捐助是个人或群体基于人道主义精神通过某种途径向弱势群体提供无偿之救助及援助的行为,被经济学界誉为"第三次分配",简单地说慈善捐助就是互助.慈善事业发展至今,早已超越道德范畴而成为一项社会公益事业,它的发展直接体现了一个国家社会文明程度的高低.近年来我国的慈善捐助事业发展迅速,但是也暴露出诸多问题.本文从慈善捐助立法的现状入手,对相关法律法规运行情况做简单评述,并尝试提出几点完善和改进的构想.     

鼓励企业家将“善”和“利”有机结合的慈善行为——基于“暴力慈善”行为的伦理分析

企业家的慈善行为,本质上是企业家依据内心的责任意识,自愿地为处于弱势地位的社会群体或个人无偿捐助钱物或提供志愿服务的一种道德行为。"暴力慈善"行为的出现,一度引起社会广泛争议。本文从伦理角度对"暴力慈善"背后的动因进行了探析,提出在国内构建有效慈善模式的必要性,企业家必须规范慈善行为,在了解自身角色和社会要求的基础上,把握自身慈善行为及其结果,使之适合社会要求,符合大众的情感和意愿。     

现阶段捐赠经济行为分析的发展现状

对于慈善行为存在过三种解释:1、完全利他.别人的福利提高就是他的最主要目的.2、潜在自利.如改善穷人经济条件,万一自己那天落魄街头,希望得到别人同样的待遇.3、自利.如捐助医疗研究的人,希望未来自己能用的上此研究成果.以上是对慈善行为人来说是慈善物品的影响可以度量的,如果慈善物品过大,或者捐赠者过多而使得慈善行为人不能...     

关于慈善的法律界定

慈善的法律界定涉及慈善的定义、表述以及特点等,当前对慈善进行界定,有利于辨别慈善真伪,有利于规范慈善捐赠行为。同时,对慈善进行正本清源,加大对慈善捐赠的宣传,也有利于宏扬社会正气。     

关于慈善的法律界定

慈善的法律界定涉及慈善的定义、表述以及特点等,当前对慈善进行界定,有利于辨别慈善真伪,有利于规范慈善捐赠行为。同时,对慈善进行正本清源,加大对慈善捐赠的宣传,也有利于宏扬社会正气。     

关于大学生参与社会慈善情况的调查分析

慈善活动是现代文明的一个重要表现,更是中华民族世代相承的传统美德。慈善象征的是爱心、公益与社会责任。文章是以南昌地区关于大学生慈善观念与行为的调查,旨在了解大学生心中的慈善观,促进大学生在社会慈善方面的发展。     

慈善基金组织的信息披露研究——基于对阿拉善生态基金会和北京绿化生态基金会的分析

随着我国社会公益事业的发展,涌现出了一大批非营利组织机构,而在非营利组织迅速发展的同时,也出现了许多的问题,如"郭美美事件""嫣然基金事件",这些现象的共同问题在于非营利组织信息披露不及时、不完整。本文选取阿拉善生态基金和北京绿化基金会这两个致力于环境改善的基金组织作对比分析,认为需要从政府方面、社会方面以及慈善基金组织本身方面进行改进,以提高慈善基金组织的信息披露水平,提高社会公信力。     

企业慈善行为测量及其对员工职场精神力的影响

针对现有企业慈善行为测量单一化、短期化与外部化的局限以及从内部员工视角研究慈善战略价值的欠缺,开展了两个关联研究。在研究一中,采用归纳法开发并检验了一份包含内外部慈善的日常性企业慈善行为量表。结果显示,企业慈善行为具有一阶双因素结构,由外部慈善行为与内部慈善行为因素构成。该量表信效度较好,可用于实证研究。在研究二中,检验了企业慈善行为对员工职场精神力的影响,结果显示内外部慈善均对员工职场精神力有积极作用,其中内部慈善行为作用更强。员工的"与组织价值观一致"相对"团体感"和"工作意义"被企业慈善行为解释的程度最高,表明企业慈善行为受到了员工高度的价值认同。     

公信力视角下中国网络慈善平台的法律规制

随着我国经济贸易全球化的发展、科技不断的进步,我国慈善活动的组织形式和类目也逐渐增多,慈善的信念伴随着多次地震灾害、扶贫项目以及各种私人募捐的宣传已经深入人心。这给我国社会和谐创造了坚实的物质基础。然而,每一个社会领域都会有消极的一面,在《慈善法》颁布以前,慈善活动在某些违背道德和法律的前提下,损害了捐赠人和受赠人的利益,这些事情一度遭到舆论的广泛批评,造成了慈善事业公信力下降的恶果,甚至导致民众对政府主管下的慈善机构极度失望。     

每日—单，交易慈善

模式如果将团购的每日一单模式移植到慈善捐助，会发生什么呢？Philanthroper是一家新创的非营利组织，借鉴了团购网站的每日交易模式来募集慈善捐款。每天，     

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.     

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.     

Recasting the “middle man:” the role of charities in the age of disintermediation

The number of people donating to charities is declining at a time when technology is enabling a proliferation of new ways of offering support—from crowdfunding to hacking commercial platforms like AirBnB for novel purposes. There is a risk that charities could lose their traditional position as a trusted intermediary between individuals who want to help and people who need their support. This paper offers some suggestions as to why disintermediated giving may, in some situations, offer a more attractive donor experience than traditional charitable giving and suggests some possible areas for further study.     

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.     

Charitable giving inside and outside the workplace: the role of individual and firm characteristics

Over the past several decades, charitable solicitations in the workplace have played an increasing role in the fundraising strategies of nonprofit organizations. Although many studies have examined the factors that influence overall charitable giving, very few studies have focused on giving when asked to donate in the workplace. This paper examines the determinants of charitable giving in and outside of the workplace in addition to the role of individual and firm-level characteristics. The study is based on one of the largest surveys of workplace giving including unique information on both workplace giving and overall charitable giving for 6000 employees in the USA. Specific factors uniquely influence charitable giving in the workplace. An employee's personal level of confidence in the nonprofit sector is strongly likely to influence workplace donations. At the firm level, an organization's size and industry also affect the presence of workplace campaigns and giving trends. Copyright © 2011 John Wiley & Sons, Ltd.     

The giving standard: conditional cooperation in the case of charitable giving

• In this study, we make a first attempt to investigate the mechanisms of conditional cooperation in giving outside experiments, using retrospective survey data on charitable giving (the Giving the Netherlands Panel Study 2005 (GINPS05, 2005 ; N = 1474)). Our results show that in the case of door‐to‐door donations, social information affects perceived social norms for giving and, through this perception, influences the level of actual donations. The effect of social information on actual door‐to‐door donations is fully mediated by perceived social norms for giving. Furthermore, we found empirical support for the giving standard hypothesis. People in different income categories donate roughly the same amounts in separate instances (they use the same social information), and as a result people in lower income households donate a higher percentage of their income to charitable organizations.

Copyright © 2010 John Wiley & Sons, Ltd.     

The effect of “socially moral” purchases on future financial donations

Many for-profit companies are adopting third sector missions, and conversely, nonprofit agencies are developing profit-generating business ventures. Consequently, there are an increasing number of market-based transactions connected to social good activity. We wondered what the impact of prosocial market-based transactions were on future in charitable giving. On the one hand, moral reinforcement argues that purchasing products with a social good would increase future charitable giving. On the other hand, moral licensing suggests that once people feel or provide evidence that they are a morally good person, their future actions are more selfish, immoral, and/or unethical. Thus, it is possible that purchasing a product with a social good would decrease future charitable giving. Following a protocol for psychological research, we conducted a series of 3 experiments to test the effect of socially moral purchases. We found evidence for moral reinforcement and no evidence for moral licensing. For men in Study 1 and all participants in Studies 2 and 3, participants were likely to donate more after imagining or remembering socially moral purchases. Implications and suggestions for future research are discussed.     

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.     

Donor recognition: A double-edged sword in charitable giving

Previous studies discover confounding results on how donor recognition affects individual charitable giving. To answer the questions of how different donor recognition schemes affect individual giving and what type is more effective as a marketing strategy to meet different fundraising goals, we conducted a field experiment in China with three donor recognition types: voluntary, involuntary, and mandatory donor recognition. We used social media to recognize donors and verified the field experiment results with naturally occurring data. We observed similar behavioral patterns in both samples. The results of this study explain the mixed results from previous studies, suggesting that there is no one-size-fits-all approach for recognizing donors. Decision makers of nonprofit organizations need to select the appropriate type of donor recognition based on their fundraising goals.     

The "Sect Effect" in Charitable Giving: Distinctive Realities of Exclusively Religious Charitable Givers

A bstract .   An examination of the charitable giving behavior of 16,442 households reveals intriguing patterns consistent with the club-theoretic approach to religious sect affiliation. The club-theoretic model suggests that individuals with lower socioeconomic standing will rationally be more likely to align themselves with exclusivistic sects. Because sect affiliation is also associated with more obligatory religious contributions, this approach generates novel predictions not anticipated by standard economic models of charitable behavior. Traditional analysis of charitable giving can mask the "sect effect" phenomenon, as low-income giving is dwarfed by the giving of the wealthy. However, the application of a two-stage econometric model—separating the participation decision from the subsequent decision regarding the level of gifting—provides unique insights. Basic socioeconomic factors have significant and opposite associations with different categories of giving, calling into question the treatment of charitable giving as a homogenous activity and supporting the understanding of sect affiliation, and potentially religious extremism, as rational choice phenomena.