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This paper uses two studies to examine taxpayers' knowledge of tax incentives for charitable giving and also explores the consequences of this knowledge on charitable giving decisions. The first study surveys 600 US taxpayers to establish a baseline understanding of how making a charitable contribution affects taxpayers. In the second study, we conduct an experiment with 201 US taxpayers in which we manipulate the knowledge of taxpayers by providing an educational intervention; we also measure, if, how much is donated in a hypothetical scenario under various tax deductibility conditions. The first study indicates fewer than half of participants understand the basic principles of how charitable donations affect tax liability. Our second study reveals that a short educational video is extremely effective at improving taxpayers' understanding and helping them accurately estimate the tax benefit associated with charitable giving. However, through moderated mediation analysis, we also show that participants who received this educational intervention and accurately estimated the tax benefits in turn decreased their charitable giving. We conclude that the majority of US taxpayers do not understand whether they benefit from certain deductions and may be overestimating the benefit they receive from charitable giving, resulting in giving more than they intend.

The purpose of this paper is to examine factors affecting the relationship between annual changes in the amount of corporate foundation giving and changes in corporate reputation. The factors investigated included the existing corporate reputation and the economic conditions.

Published data were obtained for 77 US corporations during both an upward and downward economic trend. Data for corporate foundation giving were obtained from IRS tax records while data on corporate reputation were obtained from the Reputation Institute’s RepTrak scores.

Linear mixed model analyses demonstrated that a firm’s prior reputation moderates the relationship between corporate philanthropy and changes in corporate reputation during a downward trend. That is, changes in corporate charitable giving and corporate reputation covaried positively for firms with an existing favorable reputation. However, for firms with an unfavorable reputation, there was an inverse relationship between changes in corporate giving and corporate reputation. The interaction between the variables was prevalent only during an economic downturn.

The findings provide firms with relevant information on conditions that affect how changes in charitable giving are likely to impact corporate reputation.

This study is the first to look at the effects of annual changes in corporate charitable giving on corporate reputation and adds to the research literature by demonstrating the complexity of the relationship by identifying two key factors that should be taken into considerations when developing annual budgets for charitable giving.

This paper examines how the inferred motives for corporate philanthropy relate to the types of charitable causes supported.

Published data were obtained for 256 publicly traded and private corporations from a variety of sources.

The results demonstrated that a number of motives were not significantly related to total charitable giving, but were related to how charitable funds were distributed to various charitable causes. Thus, the study provides insights on the strategic use of corporate charity as means of achieving various business objectives and advancing a theoretical understanding of corporate philanthropy strategies.

This study only investigated some of the presumed motives for corporate philanthropy. Even for the motives investigated in this study, no attempt was made to examine all the motivational factors that determine the level of need for a specific motive. Thus, while the present study provides some of the first evidence of a relationship between motivational factors and data on the types of charitable causes supported, there are other motivational factors that could be investigated in future studies.

The results have a number of implications for managers of nonprofit organizations such as marketing/targeting potential donors. Additionally, the results could be useful for managers of for profit firms in terms of comparing corporate strategies with competing firms.

The study provides a framework for investigating the relationship between motivational factors and types of charitable causes supported.

Charitable giving in China has moved from being subjected to government attention and public skepticism to receiving government encouragement and public support. The role played by political connections in philanthropy is indisputable, although very few studies have explored their association from the perspective of the country’s first Charity Law of 2016. This study aims to contribute to the ongoing debate about the 2016 Charity Law and offers an understanding of the future trends in corporate charitable giving.

Using empirical analysis of data collected from listed companies in China, this study analyzes the impact of political connections on corporate charitable giving before and after the 2016 Charity Law. The study adopts three leading theories from previous research into corporate charitable giving and political connections: corporate social responsibility, resource dependence theory and stakeholder theory. A conceptual framework is outlined, and hypotheses are formulated accordingly.

The results show that political connections have a substantial positive impact on corporate charitable giving, both before and after the implementation of the 2016 Charity Law, which has significantly promoted and increased the amount and proportion of charitable giving. Although the 2016 Charity Law attempted to weaken the political connections of enterprises, the influence of political connections on corporate charitable giving has proved difficult to diminish or eliminate, as charity is dominated by the state.

This study explores the association between political connections and corporate charitable giving from the perspective of China’s Charity Law of 2016.

This paper aims to identify the antecedents of giving charitable donations (Sadaqah) during the pandemic in a majority-Muslim country. This paper proposes and tests a theoretical framework in which attitude toward giving donations mediates the effects of perceived behavioral control, subjective norms and past behavior on giving charitable donations (Sadaqah). The authors also investigate the mediating effect of attitude toward giving donations and the moderating effect of Islamic religiosity in an emerging nation characterized by the dominance of the Islamic doctrine. Gender, age and income have been examined as control variables.

Survey data from a sample of 377 respondents from Morocco were analyzed to test the hypotheses using structural equation modeling.

The results indicate that past behavior, subjective norms, attitude toward giving donations and intention to donate are key predictors of giving charitable donation during the COVID-19 pandemic. This paper also confirms the mediating effect of attitude toward giving donations, e.g. subjective norms trigger positive attitude toward giving donations, which increases respondents’ donation frequency. The results also suggest a significant moderating effect of Islamic religiosity, e.g. individuals who feel themselves as highly religious are more likely to develop a favorable attitude toward giving donations and are therefore more likely to donate during the pandemic.

The findings suggest practical and social implications for both academics and practitioners. As attitude, subjective norm, past behavior and intention are found to significantly influence giving charitable donations (Sadaqah), fundraising organizations should give serious attention on these factors to improve individuals’ charitable giving (Sadaqah). Such organizations should also consider the use of faith-based messages and religious morals when planning their advertising campaigns in majority-Muslim markets.

Although preliminary studies have already attempted to provide knowledge about the factors influencing giving donations among both Muslims and nonMuslims, potential antecedents of giving donations (Sadaqah) during the COVID-19 pandemic have not been considered and are yet to be empirically investigated. This paper provides new perceptions on factors influencing giving donations on a majority-Muslim majority country where no zakat institution operates. Such findings can be useful for both academicians, fundraising organizations and policymakers in Morocco to promote charitable actions and boost its socio-economic affects.

The purpose of this paper is to add clarity to current conceptualisations of attitudes towards giving versus not giving and to identify an approach that better informs interventions that seek to promote particular types of pro-social consumer behaviour. Despite a considerable body of research that provides insights into why people give to charity, there is comparatively little understanding of the reasons why others decide not to give. More generally, existing applications of attitudinal models do not differentiate between decisions to perform and not to perform a behaviour. This paper challenges the assumption that attitudes towards performing and not performing a behaviour are logical opposites. Drawing on reasons theory, the paper examines the incremental and discriminant validity of attitudes for charitable giving versus attitudes against charitable giving, and the extent to which they correspond to different rather than opposite underlying reasons.

A mixed-method approach with two different study stages was adopted. Stage 1 comprised an elicitation study that sought to identify reasons corresponding to a comprehensive range of motives for and barriers to charitable giving. This assisted in the development of a survey instrument that was used in Stage 2 to test the study’s hypotheses. The study used the Index of Multiple Deprivation with a view to provide a sample representative of the UK population (N = 243). Results were analysed through exploratory factor analysis, confirmatory factor analysis and step-wise regressions.

Results showed that reasons against charitable giving included logical opposites of reasons for charitable giving (complementarity assumption)as well as separate motivational factors. Attitudes for and against were in turn explained by distinct sets of reasons. The paper contributes by adding clarity to current conceptualisations of cognitions in relation to doing versus not doing. Identifying underlying reasons, rather than just attitudes, affords specific insight for marketing communications and public policy interventions.

The paper introduces to the marketing and consumer behaviour literature the previously neglected non-complementarity assumption and provides a more complete test of this assumption in the context of charitable giving.

Charitable organizations need to have an in‐depth understanding of their donors in order to retain their donations and attract new donors. This is particularly the case when the relationship with the donor is expected to be sustained rather than a one‐off donation. The purpose of this phenomenological study is to discover the essence of donors' experiences of joining a child sponsorship program. The central research question is: What does it mean to be a child sponsor?

A phenomenological methodology was used to explore the experiences associated with charitable giving for individuals providing long‐term financial support to disadvantaged children.

An analysis of 84 significant statements from a series of in‐depth interviews revealed that sponsors experience both gains and losses from sponsoring a child. Financial ability and peers are influential in motivating child sponsorship, but the decision to sponsor a child is often not shared with family members. Sponsors indicated that they want to establish a close relationship with their sponsored child and they tend to sponsor children whom they perceive as similar in some respect to themselves.

The study focused on existing sponsors and did not consider lapsers. Second, although interviewing was continued to the point of saturation, and although the sample size was relatively large for a phenomenological study, caution must be exercised when trying to extrapolate the findings to a broader population.

Charities should take a proactive role in managing communication between beneficiaries and sponsors. It is particularly important for the beneficiaries to communicate with the sponsors so as to give the sponsor the feeling of sponsoring a friend/family member. Charities could encourage their current sponsors to actively share their happiness and satisfaction with their friends. Testimonials and referral programs wherein happy sponsors share their experiences with potential sponsors would probably be productive. Finally, charities should aim to match sponsors and beneficiaries, at least in terms of nationality.

This is the first study to investigate long‐term charitable giving using an interpretative framework. The findings extend understanding of the experiences underlying sustained charitable giving and will be useful for charitable organizations seeking to understand more about the experiences of sponsors. Consideration of the findings will help charities maintain long‐term donor relationships and encourage more people to undertake long‐term sponsorship commitments.

Previous studies conducted for developed countries like the United States, Canada, and the United Kingdom have often found charitable giving by individuals to depend on income, the tax price of giving, and other variables. This article makes use of confidential tax file data to conduct a similar study for Singapore, a rapid‐growing newly‐industrializing country. The results indicate that disposable income, the tax price of giving, donor’s age and educational attainment are important determinants of charitable giving by individuals. Donations are found to be income‐inelastic but highly price‐elastic. Thus, lowering the price of giving through tax incentives can be very effective in encouraging private donations to charity.

The purpose of this paper is to examine whether people who engage in religious activities are more generous in terms of both religious and secular giving.

Bivariate probit (BVP) and bivariate tobit (BVT) analyses show that religious people have a greater propensity to give and higher levels of giving to both religious and secular charitable organizations. The bivariate systems permit a test of the correlation across the different giving decisions, and the correlation between religious and secular giving is found to be highly significant.

Religiosity positively influences both religious and secular donations. After controlling for this correlation, the impacts of religiosity on religious and secular giving are more efficient estimates but smaller than expected.

As a result of these methodological shortcomings, the causal relationship between religiosity and charitable giving is far from clear. To overcome those problems, this study uses BVP and BVT models to control for the potential correlation between religious giving and secular giving by the same individual and then draws appropriate interpretations. This study adds a firmer theoretical foundation to the existing literature.

This article makes use of pooled time series data to study the demand for donations to charitable organizations in Singapore, a newly‐industrializing country. As in the case of the developed nations, donations are found to be responsive to the price of giving and characteristics of the charities such as size and age. Government social expenditures are found to cause some crowding‐out of private donations. The results imply that the government can reduce its direct role in providing social services, and at the same time meet the rising demand through policy measures to encourage private giving.