Indexing Giving: Examining State-level Data about Itemized Charitable Deductions Using Known Determinants of Giving

Average itemized charitable deductions by state are widely used as a measure of giving yet grossly misstate “generosity.” Extending a model initially developed by Gittell and Tebaldi (2004), this work finds that when considering state-level measures of economic and social factors determinant of individual giving at the micro-level, six of the 20 states said to be most generous on the popular “generosity index” have average itemized contributions at least 5 percent LOWER than their predicted giving capacity. Nine states in the bottom 20 on the “generosity index” have average itemized giving at or above the predicted levels. Further analysis using household-level survey data from the Center on Philanthropy Panel Study (a part of the Panel Study of Income Dynamics conducted by the University of Michigan) reveals significant differences in total secular and total religious giving by households in different Census regions (analysis is not possible at the state level using this data set). The secular and religious differences in giving largely account for the differing total amounts reported. The paper concludes with an appeal that generosity be evaluated as a percentage of income donated combined with percentage of households that donate in a given region

Giving Following a Crisis: An Historical Analysis

While conventional wisdom in fundraising maintains that donors of all types give in response to need, analysis of contributions from 1939 to 1999, including years of 17 national crises ranging from war, natural disaster, political crisis, and terrorism, shows that economic variables are strongly associated with giving, whereas crisis is seldom a significant factor. Crisis seems to matter in bivariate (giving/crisis) analysis, but not after controlling for economic changes in multivariate analyses. Results are very robust to type of crisis, time period, sources of giving and specification of model

ESTIMATING CORPORATE CHARITABLE GIVING for Giving USA

Estimating corporate giving is an important part of the estimation process for Giving USA and is used independently by a variety of practitioners, policy makers, business leaders, and the media. While Giving USA has changed its estimation process over time, it has never previously examined what might be the “best” model for these estimations. We tested hundreds of permutations and combinations of variables and specifications that were used historically and that were suggested to us by scholars and practitioners from around the country. This paper summarizes the problem, the process and the results

Estimating charitable giving by will bequest for Giving USA

In a typical year since 2000, Giving USA has estimated that living individuals contributed 75 percent of total charitable gifts and that estates contributed about 7 or 8 percent, with institutional donors donating the balance. The estimating procedure used for estate contributions relies extensively on amounts claimed by estate tax returns as deductions for charitable contributions. Giving USA supplements the tax return data with an estimate of giving by estates that fall below the tax filing threshold. As the estate tax filing threshold began increasing and tax rates began decreasing in 2001, a number of authors (Joulfaian 2000; Gale & Bakija; Greene and McClelland) predict declining charitable contributions from bequest gifts. With fewer estates tax returns filed, and the possibility that none will be filed after 2010, the impact of the reduced tax rates must be measured using new methods that do not rely so extensively on tax return data. Giving USA has been investigating and continues to investigate alternative methods to estimate charitable bequests that do not rely so heavily on estate tax return data. This paper reports the results of this effort and describes the bequest estimating procedure adopted for use in Giving USA beginning with the 2005 edition. This procedure incorporates survey results showing bequest amounts received at higher educational institutions and estimates charitable bequests made by estates below the federal filing threshold. The paper concludes that to track changes resulting from lowered tax rates and higher filing thresholds adequately, alternative data sources will need to be developed

The Impact of Giving Together

Giving circles are made up of individuals who pool their resources and then decide together where these should be distributed. They also include social, educational, and engagement components that seem to engage participants in their communities and increase members’ understanding of philanthropy and community issues. This study examines if and how participation in a giving circle has changed members’ behaviorrelated to giving, volunteering, and civic engagement. In addition, we asked if and how participation in a giving circle has changed members’ awareness or knowledge about philanthropy, nonprofit organizations, and community issues. Finally, we wanted to know if and how participation in a giving circle has changed members’ perceptions or attitudes about philanthropy, community issues, citizen, government and nonprofit roles and responsibilities or political and social values. To address these areas, data were gathered through a survey of 341 current and past members of 26 giving circles of various types, sizes, and identity groups across the U.S., as well as a control group of 246 donors and public service graduate students and practitioners; semi-structured interviews with 30 giving circle members and past members from 11 giving circles; and participant observation in four giving circles.Aspen Institute Nonprofit Sector and Philanthropy Program Forum of Regional Associations of Grantmakers Center on Philanthropy at Indiana University University of Nebraska at Omaha School of Public Administratio

Snapshot: The Impact of Giving Together

Donors in giving circles give more, give more strategically, and are more engaged in their communities, according to a new study by Dr. Angela Eikenberry and Jessica Bearman with research assistance from Melissa Brown, Hao Han, and Courtney Jensen. ever since giving circles—groups of individual donors who pool their money and other resources and decide together where these should be distributed—emerged as a philanthropic trend, we have speculated about their impact. Do donors give more or give differently because they are involved in a giving circle? Do they become more engaged and active in their communities? Are they more politically active? Until now, the evidence of giving circles’ impact on donors was mainly qualitative. Now, this new study examines, in a more comprehensive and quantitative manner, the impact of giving circles on their members’ giving and civic engagement.

The Impact of Giving Together: Giving Circles’ Influence on Members’ Philanthropic and Civic Behaviors, Knowledge and Attitudes

Giving circles are made up of individuals who pool their resources and then decide together where these should be distributed. They also include social, educational, and engagement components that seem to engage participants in their communities and increase members’ understanding of philanthropy and community issues. This study examines if and how participation in a giving circle has changed members’ behavior related to giving, volunteering, and civic engagement. In addition, we asked if and how participation in a giving circle has changed members’ awareness or knowledge about philanthropy, nonprofit organizations, and community issues. Finally, we wanted to know if and how participation in a giving circle has changed members’ perceptions or attitudes about philanthropy, community issues, citizen, government and nonprofit roles and responsibilities or political and social values