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  • All HBS Web  (287)
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    • News  (107)
    • Research  (132)
    • Events  (1)
  • Faculty Publications  (63)
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  • December 2013
  • Teaching Note

Choosing a Charitable Giving Vehicle

By: Robert C. Pozen, Mayur Desai and Maura A. Graul
Elaine White is an accountant advising two couples, the Carsons and Bradleys, regarding their charitable giving options and related tax strategies. The Carsons are an upper-middle class family with $295,000 in income, a moderate amount of deductions, and... View Details
Keywords: Charitable Giving; Tax Accounting; Tax Strategy; Charity; Charitable Lead Trusts; Charitable Remainder Trusts; Public Charities; Foundations; Donor-Advised Funds; Pooled Income Funds; Taxation; Philanthropy and Charitable Giving; United States
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Pozen, Robert C., Mayur Desai, and Maura A. Graul. "Choosing a Charitable Giving Vehicle." Harvard Business School Teaching Note 314-074, December 2013.
  • 19 Dec 2022
  • Research & Ideas

What Motivates People to Give Generously—and Why We Sometimes Don't

that shows people are much more likely to give to a charity if that charity promises to never ask them again. This reinforces what Julian was saying: While some strategies might make short-run donations go... View Details
Keywords: by Jen McFarland Flint, HBS Alumni Bulletin
  • June 2014
  • Article

Charitable Giving When Altruism and Similarity Are Linked

By: Julio J. Rotemberg
This paper presents a model in which anonymous charitable donations are rationalized by two human tendencies drawn from the psychology literature. The first is people's disproportionate disposition to help those they agree with, while the second is the dependence of... View Details
Keywords: Motivation and Incentives; Behavior; Attitudes; Philanthropy and Charitable Giving
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Rotemberg, Julio J. "Charitable Giving When Altruism and Similarity Are Linked." Journal of Public Economics 114 (June 2014): 36–49.
  • 02 Feb 2021
  • Working Paper Summaries

Nonprofits in Good Times and Bad Times

Keywords: by Christine L. Exley, Nils H. Lehr, and Stephen J. Terry
  • 23 Apr 2024
  • Cold Call Podcast

Amazon in Seattle: The Role of Business in Causing and Solving a Housing Crisis

Keywords: Re: Paul M. Healy; Technology
  • 2011
  • Working Paper

Charitable Giving When Altruism and Similarity Are Linked

By: Julio J. Rotemberg
This paper presents a model in which anonymous charitable donations are rationalized by two human tendencies drawn from the psychology literature. The first is people's disproportionate disposition to help those they agree with while the second is the dependence of... View Details
Keywords: Philanthropy and Charitable Giving; Mathematical Methods; Attitudes; Interests; Perception; Wealth and Poverty
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Rotemberg, Julio J. "Charitable Giving When Altruism and Similarity Are Linked." NBER Working Paper Series, No. 17585, November 2011.
  • 13 Dec 2011
  • Working Paper Summaries

Charitable Giving When Altruism and Similarity Are Linked

Keywords: Service
  • 23 Mar 2016
  • Working Paper Summaries

Finding Excuses to Decline the Ask

Keywords: by Christine Exley & Ragan Petrie
  • October 1998 (Revised November 1998)
  • Case

Newman's Own, Inc.

By: James E. Austin
Describes the creation and evolution of this food marketing corporation. All its after-tax profits are donated to charity by Paul Newman, the distinguished actor and social entrepreneur. The company has grown into a $100 million enterprise and donated cumulatively $89... View Details
Keywords: Social Entrepreneurship; Food; Organizations; Corporate Social Responsibility and Impact; Problems and Challenges; Competitive Advantage; Food and Beverage Industry
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Austin, James E. "Newman's Own, Inc." Harvard Business School Case 399-052, October 1998. (Revised November 1998.)
  • Research Summary

Charitable Investing

He is working on the subject of why and how private foundations and public charities could buy securities in a private commercial venture if it furthered their charitable mission.  For example, a MS foundation would buy stock in a start-up biotech venture... View Details
  • Article

(When) Are Religious People Nicer? Religious Salience and the 'Sunday Effect' on Pro-social Behavior

By: Deepak Malhotra
Prior research has found mixed evidence for the long-theorized link between religiosity and pro-social behavior. To help overcome this divergence, we hypothesize that pro-social behavior is linked not to religiosity per se, but rather to the salience of religion and... View Details
Keywords: Philanthropy and Charitable Giving; Auctions; Bids and Bidding; Religion; Behavior; Societal Protocols
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Malhotra, Deepak. "(When) Are Religious People Nicer? Religious Salience and the 'Sunday Effect' on Pro-social Behavior." Judgment and Decision Making 5, no. 2 (April 2010): 138–143.
  • 03 Feb 2015
  • Working Paper Summaries

Regulator Leniency and Mispricing in Beneficent Nonprofits

Keywords: by Jonas Heese, Ranjani Krishnan & Frank Moers
  • August 2008 (Revised December 2009)
  • Case

Absolute Return for Kids

By: Herman B. Leonard, Marc J. Epstein and Melissa Tritter
Absolute Return for Kids [ARK] is a charity with strong financial support-what are the constraints on its growth and impact? ARK seeks to transform the lives of children who are victims of abuse, disability, illness, and poverty. As one of the 50 largest fundraising... View Details
Keywords: Growth and Development Strategy; Performance Capacity; Quality; Nonprofit Organizations; Expansion; South Africa; Europe; United Kingdom
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Leonard, Herman B., Marc J. Epstein, and Melissa Tritter. "Absolute Return for Kids." Harvard Business School Case 309-036, August 2008. (Revised December 2009.)
  • Article

Excusing Selfishness in Charitable Giving: The Role of Risk

By: Christine L. Exley
Decisions involving charitable giving often occur under the shadow of risk. A common finding is that potential donors give less when there is greater risk that their donation will have less impact. While this behavior could be fully rationalized by standard economic... View Details
Keywords: Charitable Giving; Prosocial Behavior; Altruism; Risk Preferences; Risk and Uncertainty; Philanthropy and Charitable Giving; Behavior
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Exley, Christine L. "Excusing Selfishness in Charitable Giving: The Role of Risk." Review of Economic Studies 83, no. 2 (April 2016): 587–628.
  • January 2015 (Revised November 2016)
  • Case

Stella McCartney

By: Anat Keinan and Sandrine Crener
Stella McCartney launched her own fashion house under her name in a partnership with the luxury conglomerate Kering as a 50/50 joint venture in 2001. A lifelong vegetarian, Stella McCartney does not use any leather or fur in her collections, which include women's... View Details
Keywords: Luxury; Luxury Brand; Luxury Fashion; Fashion; Sustainability; Social Corporate Responsibility; Marketing Partnerships; Entrepreneurship; Cause Marketing; Ethical Marketing; Charity Goods; Sustainable Fashion; Ethical Fashion; Designer Brand; Stella McCartney; Brand Positioning; Growth Strategy; Brand Extension; Brand Communication; Kering Group; H&M; Adidas; Product Positioning; Business Conglomerates; Competitive Advantage; Environmental Sustainability; Brands and Branding; Fashion Industry; Apparel and Accessories Industry
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Keinan, Anat, and Sandrine Crener. "Stella McCartney." Harvard Business School Case 515-075, January 2015. (Revised November 2016.)
  • 19 Jul 2012
  • Working Paper Summaries

Charitable Giving When Altruism and Similarity are Linked

Keywords: by Julio J. Rotemberg
  • January 2019
  • Article

Wage Elasticities in Working and Volunteering: The Role of Reference Points in a Laboratory Study

By: Christine L. Exley and Stephen J. Terry
We experimentally test how effort responds to wages—randomly assigned to accrue to individuals or to a charity—in the presence of expectations-based reference points or targets. When individuals earn money for themselves, higher wages lead to higher effort with... View Details
Keywords: Reference Points; Wage Elasticities; Labor Supply; Effor; Volunteering; Prosocial Behavior; Wages; Motivation and Incentives; Nonprofit Organizations; Behavior
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Exley, Christine L., and Stephen J. Terry. "Wage Elasticities in Working and Volunteering: The Role of Reference Points in a Laboratory Study." Management Science 65, no. 1 (January 2019): 413–425.
  • December 2007
  • Case

Akshaya Patra: Feeding India's Schoolchildren

By: David M. Upton, Christine Ellis, Sarah Lucas and Amy Yamner
Describes a highly successful effort by an Indian Charity to feed poor schoolchildren at lunchtime. This provides two significant benefits. It improves nutrition for the children, and helps keep them in school since the provided meal is occasionally the only meal they... View Details
Keywords: Food; Service Operations; Education; Philanthropy and Charitable Giving; Food and Beverage Industry; India
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Upton, David M., Christine Ellis, Sarah Lucas, and Amy Yamner. "Akshaya Patra: Feeding India's Schoolchildren." Harvard Business School Case 608-038, December 2007.
  • March 2007 (Revised August 2009)
  • Case

Aurolab: Bringing First-World Technology to the Third-World Blind

By: V. Kasturi Rangan
Aurolab is the in-house producer of IOLs (required in cataract surgery) for the Aravind Eye Care System, a group of charity hospitals with the largest volume of eye surgery in the world. Aurolab's manufacturing capability and capacity had long exceeded the requirements... View Details
Keywords: Emerging Markets; Production; Mission and Purpose; Performance Capacity; Nonprofit Organizations; Corporate Strategy; India
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Rangan, V. Kasturi. "Aurolab: Bringing First-World Technology to the Third-World Blind." Harvard Business School Case 507-061, March 2007. (Revised August 2009.)
  • December 2016
  • Article

Selective Regulator Decoupling and Organizations' Strategic Responses

By: Jonas Heese, Ranjani Krishnan and Frank Moers
Organizations often respond to institutional pressures by symbolically adopting policies and procedures but decoupling them from actual practice. Literature has examined why organizations decouple from regulatory pressures. In this study, we argue that decoupling... View Details
Keywords: Regulator Leniency; Beneficence; Mispricing; Upcoding; Nonprofit Organizations; Health Care and Treatment; Revenue; Health Industry
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Heese, Jonas, Ranjani Krishnan, and Frank Moers. "Selective Regulator Decoupling and Organizations' Strategic Responses." Academy of Management Journal 59, no. 6 (December 2016). (Selected for Best Paper Proceedings of the 2015 Academy of Management Annual Meeting. Winner of the Healthcare Management Division of the Academy of Management 2015 Best Paper Award.)
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