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1.
Strategies for fundraising from committed donors in the UK have long placed considerable emphasis on tax‐efficient giving, in particular the use of deeds of covenant and gift aid which enables charities to recover tax paid by the donor and thus increase the value of a donor's gift. However, recent developments and proposed developments in UK legislation and Inland Revenue procedures are about to make radical changes to this regime. Although in general the changes are beneficial to charities, the precise implications will, in many cases, require a significant change in fundraising strategies to make effective use of the new giving environment. This paper seeks to analyse the nature of those changes and the consequence for fundraising strategies. In relation to three main strategies some approaches to further research are proposed, which a charity may wish to apply in order to assess whether and to what extent new approaches to committed donor fundraising are required. A preliminary version of this paper was presented at the Institute of Charity Fundraising Managers Convention (Academic Stream) in July 1999, but it has been substantially changed to take account of further government announcements made in November, 1999. Copyright © 2000 Henry Stewart Publications  相似文献   

2.
Recent years have seen a major change in corporate attitudes to giving. There are many accounts in the literature of a move away from a purely philanthropic motive for charity support, to an opportunity-based paradigm where companies seek some tangible benefits in exchange for their donations. This paper reports the findings of a detailed survey of corporate givers undertaken in the county of Devon. The aim of the research was to determine the primary motivations for giving among the business community and the criteria most commonly used to select charities for support. The results clearly indicate that the primary motivation for giving remains a purely philanthropic one. The majority of businesses presently do not look for any gain to accrue from their charitable support and therefore do not monitor the success of their relationships with the charity sector.  相似文献   

3.
Standard treatment of payroll tax incidence suggests that labor, both because of inelastic supply and because workers value the benefit financed by the tax, bears most of the tax. This note considers the special case of the U.S. unemployment insurance tax, which is a payroll tax that varies by jurisdiction (states). The model set forth in this paper allows for differing degrees of both labor mobility and substitutability between types of labor and capital. Contrary to the standard treatment, this paper predicts that some types of labor will avoid this particular type of payroll tax completely. I thank Daniel Hamermesh and seminar participants at the Upjohn Institute for Employment Research and at Oakland University for helpful comments on an earlier draft. I also gratefully acknowledge sabbatical support provided by Oakland University during the initial conceptualization of the ideas presented in this paper.  相似文献   

4.
  • 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.  相似文献   

5.
This paper investigates the effect of changes in payroll taxes on wages and employment in Argentina. The analysis, based on administrative data, focuses on the impact of a series of major changes in payroll taxes which varied across geographical areas. This setup offers two main advantages over previous studies. First, using longitudinal data, the variation in tax rates across space and time provides a plausible source of identification of their effects on employment and wages. Second, the use of legal tax rates for each area at each point in time provides a remedy for the measurement error bias raised by the use of empirical rates constructed from observed tax and wage bills. Once this bias is accounted for, the results indicate that changes in payroll tax rates are only partially shifted onto wages, and they point to the absence of any significant effect on employment.  相似文献   

6.
The broad instrumental philanthropy movement advocates for considerations of cost-effective impact in donation decisions. Within that broader movement, the effective altruism movement goes as far as to advocate for cause neutrality and geographic neutrality when prioritizing cost-effectiveness in charity. We present a survey experiment that examined how information about cost-effectiveness, cause area preferences, and geographic preferences interact to affect philanthropic giving. The experiment varied these three dimensions in a hypothetical giving situation and found that cost-effectiveness information had the strongest influence on hypothetical giving. Participants gave most when presented with charities that were shown to be highly cost-effective, local/domestic, and that matched their preferred cause area. Understanding how these three considerations interact to affect donors is important as donors continue to desire more information about the cost-effective impact of their donation.  相似文献   

7.
The beginning of the 21st century may well usher in a golden age of major gifts. Not only are those donors born at the beginning of the twentieth century distributing their wealth, but ‘Baby boomers’ and ‘Generation X’ are accumulating significant assets at much younger ages. Each generation appears able and willing to make larger donations to charities. By rethinking major gifts strategy charities can benefit from the increasing wealth and affluence.Copyright © 2000 Henry Stewart Publications.  相似文献   

8.
  • We explore the factors that motivate young people's charity giving, areas of donation and socio‐demographic differences in giving behavior among young adults in a booming economy and thriving population. Data for the study were collected through a survey conducted in the major Saudi cities by using a structured self‐administered questionnaire. Religiosity, altruism and personal satisfaction dimensions were identified as the most important motivators, whereas psychological benefits, commitment and self‐image constitute the least three. Significant differences were also found between genders in the areas of donation and frequency of donation preferences. We conclude with a discussion on the practical implications and recommendation for local charities.
Copyright © 2012 John Wiley & Sons, Ltd.  相似文献   

9.
This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, the profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change the allocation of real production factors and/or manipulate the FA factor through tax avoidance strategies. Analyzing FA tax effects of the German local business tax with payroll expense as the exclusive FA factor, we find empirical evidence consistent with both hypotheses. Regarding the allocation of production factors, we observe significant tax effects on labor input at the intensive margin but not on labor input at the extensive margin. In addition, we find evidence of an indirect FA spillover effect on capital investment. Our findings on tax avoidance proxies are consistent with tax-induced manipulations of payroll expense as an FA factor to save tax payments.  相似文献   

10.
There has been a growth in online fundraising from crowdfunding apps, like GoFundMe, that propagate fundraising appeals on social networking sites. In the online space, these crowdfunding apps pose a potential threat to the traditional intermediation role of charities. The disintermediation threat is that donors choose crowdfunding intermediaries instead of charities to channel their giving. In this article, we discuss what makes crowdsourced fundraising effective and how charities can adapt to this new dynamic for more effective online fundraising emphasizing two key success factors: brand strength/reputation and managing the donor experience. In addition, we explain the advantages and disadvantages of social media fundraising and giving and propose ways charities can leverage their good reputations and public trust to stimulate reintermediation. Finally, we propose a landscape for future research based on model that emphases the fundraising campaign's ability to stimulate viral sharing within and between online social networks.  相似文献   

11.
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.  相似文献   

12.
  • Remember a Charity, the public awareness campaign run by over 130 charities in the UK, has stated that donations in wills are the largest single source of voluntary income for charities—currently worth £1.3 billion per year (April 2005).
  • So can legacies to charity still be described as just windfall money? Should charities spend precious funds on promoting legacy giving when it is difficult to monitor results? It so, what is the message? Who are the target audiences? What form should legacy promotional literature take? What part could or should solicitors and funeral directors play in legacy campaigns? Patrick Wise looks back on his twenty plus years of experience in the world of charitable legacies, and gives his views on the answers to these questions, and why he thinks all charities should take legacy promotion very seriously.
Copyright © 2005 John Wiley & Sons, Ltd.  相似文献   

13.
Negative media stories about nonprofits can potentially lead to decreased financial donations. We used agenda setting theory to study donors' perceptions of what could arguably be called one of the most negative nonprofit media stories in recent times: the 2013 Tampa Bay Times report titled “America's worst charities.” This news story identified and ranked America's 50 worst charities based on solicitation (i.e., fundraising) costs and was investigated further by CNN. We surveyed 655 individuals in August 2016 and found that approximately 3 years since the story had aired, 278 (42.4%) of the sample still remembered the news story, and the majority of them reported that it negatively influenced their thinking (63%) and philanthropic donation behavior (62%). These findings have implications for nonprofit media relations and fundraising.  相似文献   

14.
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  相似文献   

15.
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.  相似文献   

16.
The Washington combined fund drive is a large employee workplace giving programme in the state of Washington, USA. This programme provides individuals with a large choice of charities and payment options. Promotion for the programme is conducted entirely through a volunteer organisation. It has grown steadily, but contributions are now levelling off, so the director of the programme is trying to identify the most effective way to improve it. Copyright © 2002 Henry Stewart Publications  相似文献   

17.
  • Nowadays, not‐for‐profit organizations and charities face the ageing of donors and a growing debate over monetary donation collection methods. They need to find solutions to attract younger generations of donors. Could this be done using the same methods applied to older generations? This present research investigates social representations (SRs) of giving by younger generations to understand how not‐for‐profit organizations and charities should approach them. The study focuses on SRs of a French sample of 276 individuals from Generation Y born between 1979 and 1991. It uses the free association technique. The results show paradoxical representations of giving. Institutionalization of giving is salient as representation of it as a freely consenting act. The paradox relies also in the strong presence of a relationship with others that parallels the gift as an individualistic choice.
  • Generation Y individuals appear to be sociable, yet they evoke more sharing and solidarity than charity. Institutionalized forms of giving, particularly via charities and not‐for‐profit organizations, are rejected. These individuals seem to express their individuality through practices that resemble sharing rather than giving. From a managerial point of view, these results shed light on the factors liable to cause members of this generation to give, such as (i) the use of social networks, (ii) appealing to pleasure, festivities and efficiency rather than to guilt and duty, and (iii) encouragement to “work within the not‐for‐profit organization”.
Copyright © 2012 John Wiley & Sons, Ltd.  相似文献   

18.
We estimate models of labour demand for a panel of 3,400 Spanish manufacturing firms over the period 1985–2001. We examine the roles of fixed‐term contracts, financial factors and a policy reform in 1997 affecting permanent contracts by lowering payroll taxes and dismissal costs. Compared with permanent employment, the demand for flexible labour displays: (i) greater sensitivity to financial factors; (ii) greater cyclical sensitivity; (iii) a larger average wage elasticity; and (iv) less inertia. Our analysis of the 1997 policy reform suggests that a 5 percentage point reduction in the payroll tax is associated with an 8% increase in permanent labour demand.  相似文献   

19.
Nonprofit economists have always assumed that income is a precursor to giving. In contrast, many philosophical and religious teachings have asserted that it is giving that leads to prosperity. This article seeks to test the non-economic hypothesis, using data from the 2000 Social Capital Community Benchmark Survey. It identifies strong evidence that money giving does, in fact, influence income. This is consistent with extant psychology research which clearly shows that volunteering leads to positive mental and physical health outcomes. The implication of these findings for researchers and managers is that the value of charity is not limited to those who receive the services that giving makes possible. On the contrary, charity unleashes substantial benefits to the givers themselves.  相似文献   

20.
One of the central questions in relationship fundraising is how to convert someone who makes a small yearly donation into someone who is a major donor covenanting a substantial part of his/her income. Drawing on research among 200 major UK fundraising charities, this paper explores how far the issue, of donor commitment is used in mainstream fundraising strategies, and finds that only a minority of charities place emphasis on this. This finding is compared with an analysis of models of giving in churches. It is argued that while churches may lack sophisticated approaches to fundraising, they may have important experiences in the area of committed giving which are relevant to fundraising strategies in other organisations.  相似文献   

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