Policy differences in the treatment of corporations and nonprofit private corporate foundations raise several issues of interest to those who administer and receive donations, as well as those who hope to augment government funds with private charitable donations. Of the $6 billion donated by corporations to charity in 1994, approximately one-fourth came through corporate foundations. What dete...

In the United States, charitable contributions can be deducted from taxable income making the price of giving inversely related to the marginal tax rate. However, several other types of contributions such as donations to political organizations are not tax deductible. This paper investigates the spillover effects of charitable subsidies on political giving using five independent surveys of char...

Subsidizing charitable giving—for example, for victims of natural disasters—is very popular, not only with governments but also with private organizations. Many companies match their employees’ charitable contributions, hoping that this will foster the willingness to contribute. However, systematic analyses of the effect of such a matching mechanism are still lacking. This article tests the eff...

In the United States, charitable contributions can be deducted from taxable income making the price of giving inversely related to the marginal tax rate. However, several other types of contributions such as donations to political organizations are not tax deductible. This paper investigates the spillover effects of charitable subsidies on political giving using five independent surveys of char...

Background: Political advocacy surrounding healthcare policy has become increasingly relevant as key platform issues focus on preventive care and the impact of nutrition health outcomes. Contributions from individuals political action committees are pivotal in determining direction advocacy. Objective: This study aimed to examine trends contributions U.S. dietitians years 2003-2021. Methods: wa...

Purpose This paper aims to examine the drivers of corporate donations in Jordan. In particular, whether firm-specific characteristics and ownership types affect donations. Design/methodology/approach The analysis is based on a sample 94 Jordanian listed companies, drawn from manufacturing service sectors, over period 2010–2016. uses ordinary least square regression with year industry fixed effe...

Scholars, jurists, and citizens have long been concerned with the question of whether donations lead to an undue distortion of lawmakers’ behavior. After decades of research, methodological shortcomings have prevented a clearer understanding of the role of campaign donations on political outcomes from emerging. I begin with a methodological critique of observational research’s attempts to answe...

The Pan American Health Organization (PAHO) has developed a humanitarian supply management system (SUMA) that records, tracks and reports the flow of donations and purchased goods into a disaster area. While a lot of the received goods are in-kind donations, there is a procurement process triggered by the cash funds to meet specific needs. This procurement process also needs to comply with the ...

Edible and seminal gifts that male arthropods transfer to their mates range from important material donations to items that provide little direct benefit. Recent reviews and research have emphasized the negative effect of gifts on female fitness, suggesting that male donations reduce the female's remating rate below her optimum or even that nuptial feeding is a net detriment to her fitness. How...

Charity fundraising organizers increasingly attempt to predict the donations to their causes to maximize the effectiveness of their expenditures and achieve their “social good” objectives. Much of the scholarly work in cause-related fundraising uses organization-specific demographic, geographic, psychographic and behavioral information about its donors to forecast donation amounts. Instead of d...