BiblioVault - Books about Charitable contributions

Economic Factors in the Growth of Corporate Giving

Ralph Lowell Nelson

Russell Sage Foundation, 1970

Examines the dramatic changes in the philanthropic behavior of business corporations in their support of education, health, welfare, and the arts. This analysis shows how traditional patterns of corporate philanthropy have undergone changes across the years, and how, presently, a favorable attitude exists toward giving. The author traces these shifts through periods of depression, war, and peace. He examines economic and non-economic reasons for the growth of corporate giving, and treats the innovative role of company-sponsored foundations.

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Federal Tax Policy and Charitable Giving

Charles T. Clotfelter

University of Chicago Press, 1985

The United States is distinctive among Western countries in its reliance on nonprofit institutions to perform major social functions. This reliance is rooted in American history and is fostered by federal tax provisions for charitable giving. In this study, Charles T. Clotfelter demonstrates that changes in tax policy—effected through legislation or inflation—can have a significant impact on the level and composition of giving.

Clotfelter focuses on empirical analysis of the effects of tax policy on charitable giving in four major areas: individual contributions, volunteering, corporate giving, and charitable bequests. For each area, discussions of economic theory and relevant tax law precede a review of the data and methodology used in econometric studies of charitable giving. In addition, new econometric analyses are presented, as well as empirical data on the effect of taxes on foundations.

While taxes are not the most important determinant of contributions, the results of the analyses presented here suggest that charitable deductions, as well as tax rates and other aspects of the tax system, are significant factors in determining the size and distribution of charitable giving. This work is a model for policy-oriented research efforts, but it also supplies a major (and very timely) addition to the evidence that must inform future proposals for tax reform.

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Giving Back

Filipino America and the Politics of Diaspora Giving

L. Joyce Zapanta Mariano

Temple University Press, 2021

Many Filipino Americans feel obligated to give charitably to their families, their communities, or social development projects and organizations back home. Their contributions provide relief to poor or vulnerable Filipinos, and address the forces that maintain poverty, vulnerability, and exploitative relationships in the Philippines. This philanthropy is a result of both economic globalization and the migration of Filipino professionals to the United States. But it is also central to the moral economies of Filipino migration, immigration, and diasporic return. Giving-related practices and concerns—and the bonds maintained through giving—infuse what it means to be Filipino in America.

Giving Back shows how integral this system is for understanding Filipino diaspora formation. Joyce Mariano “follows the money” to investigate the cultural, social, economic, and political conditions of diaspora giving. She takes an interdisciplinary approach to reveal how power operates through this charity and the ways the global economic and cultural dimensions of this practice reinforce racial subordination and neocolonialism. Giving Back explores how this charity can stabilize overlapping systems of inequality as well as the contradictions of corporate social responsibility programs in diaspora.

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Philanthropy and the Business Corporation

Marion R. Fremont-Smith

Russell Sage Foundation, 1972

Attempts to study corporation philanthropy inevitably prove frustrating, for it is a subject surrounded by rhetoric and almost entirely devoid of hard facts. Marion R. Fremont-Smith's concise appraisal of corporation philanthropy takes a close look at the donative policies of corporations and their methods of giving. Concentrating on the legal and historical setting, as well as corporation philanthropy in practice, the author analyzes recent expansion in the field of traditional philanthropy and the accompanying shift in public attitude toward the responsibility of business corporations. The book shows how this new attitude has brought with it a reappraisal of the philosophical and legal bases for corporate action in the social sphere. In conclusion, Mrs. Fremont-Smith calls for a more imaginative and independent definition of the objectives of corporate philanthropic policies and not merely a continuing series of ill-considered defensive reactions.

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Social Partnering in Latin America

Lessons Drawn from Collaborations of Businesses and Civil Society Organizations

Social Enterprise Knowledge Network SEKN, ,James E. Austin, Ezequiel Reficco, Gabriel Berger, Rosa María Fischer, Roberto Gutierrez, Mladen Koljatic, Gerardo Lozano, and Enrique Ogliastri

Harvard University Press, 2004

Can businesses collaborate with nonprofit organizations? Drawing lessons from 24 cases of cross-sector partnerships spanning the hemisphere, Social Partnering in Latin America analyzes how businesses and nonprofits are creating partnerships to move beyond traditional corporate philanthropy. An American supermarket and a Mexican food bank, an Argentine newspaper and a solidarity network, and a Chilean pharmacy chain and an elder care home are just a few examples of how businesses are partnering with community organizations in powerful ways throughout Latin America. The authors analyze why and how such social partnering occurs.

The book provides a compelling framework for understanding cross-sector collaborations and identifying motivations for partnering and key levers that maximize value creation for participants and society.

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Strategic Giving

The Art and Science of Philanthropy

Peter Frumkin

University of Chicago Press, 2006

The philanthropic landscape is changing dramatically as a new generation of wealthy donors seeks to leave its mark on the public sphere. Peter Frumkin reveals in Strategic Giving why these donors could benefit from having a comprehensive plan to guide their giving. And with this thoughtful and timely book, he provides the much-needed framework to understand and develop this kind of philanthropic strategy.

After listening for years to scores of individual and institutional funders discuss the challenges of giving wisely, Frumkin argues here that contemporary philanthropy requires a thorough rethinking of its underlying logic. Philanthropy should be seen, he contends, as both a powerful way to meet public needs and a meaningful way to express private beliefs and commitments. He demonstrates that finding a way to simultaneously fulfill both of these functions is crucial to the survival of philanthropy and its potential to support pluralism in society. And he goes on to identify the five essential elements donors must consider when developing a philanthropic strategy—the vehicle through which giving will flow, the way impact will be achieved, the level of engagement and profile sought, the time frame for giving, and the underlying purpose of the gift. Frumkin’s point is that donors must understand strategic giving as the integration of these five critical dimensions to giving.

Essential reading for donors, researchers, and anyone involved with the world of philanthropy, Strategic Giving provides a new basis for understanding philanthropic effectiveness and a promising new way for philanthropy to achieve the legitimacy that has at times eluded it.

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