Optimal Reporting Thresholds: Theory and Evidence from Charitable Contributions

This article integrates parallel literatures about the determinants of redistribution across place. Using regression-based path analysis, we explore how tax burden mediates the relationship between political conditions and charitable contributions. Our analysis indicates that counties with a higher proportion of people voting Republican report higher charitable contributions, and tax burden partially mediates this relationship. However, the effect of political ideology on charitable contributions is nonlinear. As the proportion voting Republican in non-Republican-dominated counties increases, the predicted levels of charitable giving actually decreases. In contrast, as the proportion voting Republican increases in Republican-dominated counties, charitable contributions increase. Higher levels of political competition decrease charitable giving, again with partial mediation by tax burden. We also find that the “crowding in” effect of lower tax burdens on charitable giving only partially compensates for the loss of public revenue. Ultimately, total levels of redistribution—both private and government—are higher in Democratic-leaning counties.

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Appendix C: Form 8283-Noncash Charitable Contributions

The Tax Law of Charitable Giving ◽

10.1002/9781118386354.app3 ◽

2012 ◽

pp. 741-742

Keyword(s):

Charitable Contributions

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Nonprofit Financial Response to Immigration

Nonprofit and Voluntary Sector Quarterly ◽

10.1177/08997640211057433 ◽

2021 ◽

pp. 089976402110574

Author(s):

Claire Le Barbenchon ◽

Lisa A. Keister

Keyword(s):

Nonprofit Organizations ◽

Service Providers ◽

Community Survey ◽

Financial Behavior ◽

Behavior Changes ◽

Charitable Contributions ◽

Immigrant Populations ◽

Using Data ◽

External Forces ◽

Financial Transactions

Nonprofit organizations are important actors in local communities, providing services to vulnerable populations and acting as stewards for charitable contributions from other members of the population. An important question is whether nonprofits spend or receive additional revenues in response to changes in the populations they serve. Because immigrant populations both receive and contribute to nonprofit resources, changes in immigrant numbers should be reflected in changing financial behavior of local nonprofits. Using data from the National Center for Charitable Statistics and the American Community Survey, we study whether nonprofit financial transactions change in response to changes in the local immigration population, the nature of the change, and the degree to which these changes vary by nonprofit type. Findings suggest that nonprofit financial behavior changes with growth and decline in immigrant populations underscoring the importance of nonprofits as service providers and contribute to an understanding of how organizations respond to external forces.

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The Role of Web Assurance Seals in Nonprofit Giving

Journal of Information Systems ◽

10.2308/isys-52614 ◽

2019 ◽

Vol 34 (2) ◽

pp. 131-148

Author(s):

Joseph Canada ◽

Erica E. Harris

Keyword(s):

Nonprofit Organizations ◽

Positive Relationship ◽

Data Availability ◽

Charitable Contributions ◽

The Public ◽

For Profit ◽

Donor Support ◽

The U.S ◽

The Web

ABSTRACT Using a sample of the 2,000 largest nonprofit organizations in the U.S., we document that the use of web assurance seals is not as commonplace as for-profit e-commerce websites. In particular, we find that only about 14 percent of sample organizations invest in web assurance seals. Those that do provide web seals are larger, less efficient, and spend more on fundraising and information technology. Interestingly, however, our size result weakens for the very largest organizations in our sample. In addition to our contribution to the web assurance literature, we also contribute to donations research in identifying another feature important to donors in the decision to give. Specifically, we find a positive relationship between web seals and donations, indicating that providing this type of assurance attracts more donor support. We believe this is particularly interesting given the relatively few organizations adopting this type of signal in the marketplace for charitable contributions. Data Availability: Data are available from the public sources cited in the text.

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Epilogue

Ask the Experts ◽

10.1093/oso/9780197510445.003.0008 ◽

2020 ◽

pp. 183-204

Author(s):

Michael Sy Uy

Keyword(s):

Limited Liability ◽

Culture Wars ◽

Cultural Work ◽

National Endowment ◽

Arts Funding ◽

Charitable Contributions ◽

The Arts ◽

Recent Developments ◽

The Government ◽

Outcomes Based Funding

The epilogue discusses recent developments in arts funding and philanthropy. The divergent paths of Rockefeller and Ford—where the former discontinued its arts program and the latter rebranded its cultural work in terms of addressing “inequality”—is a revealing outcome of the increasing social and economic legitimation of arts funding. The National Endowment for the Arts (NEA) experienced its first budget cut under President Reagan and then, amidst the culture wars, Congress slashed its budget further. Private contributions have increasingly taken up the slack, but not without their own challenges. New philanthropists are exploring limited liability corporations, donor-advised funds, and metrics and outcomes-based funding. With increasing economic and political inequality and decreasing civic engagement, the government funds foregone because of tax-deductible charitable contributions might be re-evaluated, as well as the ways the federal government may be better suited to provide resources more equitably. An ethics of expertise is now more critical.

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