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- News (74)
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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
- December 2013 (Revised June 2014)
- Case
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 the 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; Public Charities; Foundations; Charity; Charitable Remainder Trusts; Charitable Lead Trusts; Donor-Advised Funds; Pooled Income Funds; Taxation; Philanthropy and Charitable Giving; United States
Pozen, Robert C., Mayur Desai, and Maura A. Graul. "Choosing a Charitable Giving Vehicle." Harvard Business School Case 314-073, December 2013. (Revised June 2014.)
- Article
How Did the Great Recession Affect Charitable Giving?
By: Arthur C. Brooks
A great deal of research has studied the effects of income and tax changes on charitable giving. However, little work has focused on how these relationships were affected by the Great Recession. This article estimates the tax and income effects using the 2009 Panel... View Details
Keywords: Charitable Giving; Great Recession; Philanthropy; Philanthropy and Charitable Giving; Financial Crisis; Taxation; Policy
Brooks, Arthur C. "How Did the Great Recession Affect Charitable Giving?" Public Finance Review 46, no. 5 (September 2018): 715–742.
- 2013
- Working Paper
Non-Standard Matches and Charitable Giving
By: Michael Sanders, Sarah Smith and Michael I. Norton
Many organisations, including corporations and governments, wish to encourage charitable giving, and offer incentives for their employees, customers and citizens to do so. The most common of these incentives is a match rate, where the organisation agrees to pay, for... View Details
Sanders, Michael, Sarah Smith, and Michael I. Norton. "Non-Standard Matches and Charitable Giving." Harvard Business School Working Paper, No. 13-094, May 2013.
- 30 May 2013
- Working Paper Summaries
Non-Standard Matches and Charitable Giving
- 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
Exley, Christine L. "Excusing Selfishness in Charitable Giving: The Role of Risk." Review of Economic Studies 83, no. 2 (April 2016): 587–628.
- 19 Oct 2017
- Research & Ideas
How Charitable Organizations Can Thwart Excuses for Not Giving
(Photo source: Catherine Lane) Giving to charity is the ultimate act of selflessness. We offer our own hard-earned money to those in need, with no thought of return. The reality of altruism, however, is much more complicated, as Harvard... View Details
Keywords: by Michael Blanding
- 22 Oct 2009
- Conference Presentation
Charitable Giving and Subjective Wealth
By: Zoe Chance and Michael I. Norton
- October–November 2003
- Article
Religious Faith and Charitable Giving
By: Arthur C. Brooks
Brooks, Arthur C. "Religious Faith and Charitable Giving." Policy Review 121 (October–November 2003): 39–50.
- 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
Rotemberg, Julio J. "Charitable Giving When Altruism and Similarity Are Linked." Journal of Public Economics 114 (June 2014): 36–49.
- 19 Jul 2012
- Working Paper Summaries
Charitable Giving When Altruism and Similarity are Linked
Keywords: by Julio J. Rotemberg
- 13 Dec 2011
- Working Paper Summaries
Charitable Giving When Altruism and Similarity Are Linked
Keywords: Service
- 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
Rotemberg, Julio J. "Charitable Giving When Altruism and Similarity Are Linked." NBER Working Paper Series, No. 17585, November 2011.
- Article
Income Tax Policy and Charitable Giving
By: Arthur C. Brooks
Brooks, Arthur C. "Income Tax Policy and Charitable Giving." Journal of Policy Analysis and Management 26, no. 3 (Summer 2007): 599–612.
- 1 Oct 2010
- Conference Presentation
I Give Therefore I Have: Charitable Giving and Subjective Wealth
By: Zoe Chance and Michael I. Norton
- February 2020
- Article
Using Charity Performance Metrics as an Excuse Not to Give
By: Christine L. Exley
There is an increasing pressure to give more wisely and effectively. There is, relatedly, an increasing focus on charity performance metrics. Via a series of experiments, this paper provides a caution to such a focus. While information on charity performance metrics... View Details
Keywords: Charitable Giving; Prosocial Behavior; Altruism; Excuses; Self-serving Biases; Philanthropy and Charitable Giving; Performance; Measurement and Metrics; Behavior
Exley, Christine L. "Using Charity Performance Metrics as an Excuse Not to Give." Management Science 66, no. 2 (February 2020): 553–563.
- December 2002
- Article
Charitable Giving in Transition Economies: Evidence from Russia
By: Arthur C. Brooks
Brooks, Arthur C. "Charitable Giving in Transition Economies: Evidence from Russia." National Tax Journal 55, no. 4 (December 2002): 743–754.
- April 2000 (Revised August 2005)
- Background Note
Charitable Lead & Remainder Trusts
By: Henry B. Reiling and Catherine M. Conneely
Discusses the concept of charitable lead and charitable remainder trusts, some of their mechanics, and typical circumstances in which they are used. View Details
- March 2023
- Article
Giving-by-proxy Triggers Subsequent Charitable Behavior
By: Samantha Kassirer, Jillian J. Jordan and Maryam Kouchaki
How can we foster habits of charitable giving? Here, we investigate the potential power of giving-by-proxy experiences, drawing inspiration from a growing trend in marketing and corporate social responsibility contexts in which organizations make charitable... View Details
Kassirer, Samantha, Jillian J. Jordan, and Maryam Kouchaki. "Giving-by-proxy Triggers Subsequent Charitable Behavior." Art. 104438. Journal of Experimental Social Psychology 105 (March 2023).