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- All HBS Web
(558)
- People (2)
- News (175)
- Research (325)
- Multimedia (1)
- Faculty Publications (252)
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- 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.)
- 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
- 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.
- October 2019
- Case
How to Encourage Others to Give and When to Pass the Torch? Insights from The Philanthropy Connection
By: Christine Exley and Kathleen McGinn
This case follows the co-founder and president, Marla Felcher, of The Philanthropy Connection (TPC). TPC is a nonprofit organization that centers around collective giving: members of TPC make an annual contribution that is then distributed to select nonprofit... View Details
Keywords: Giving And Philanthropy; Philanthropy and Charitable Giving; Motivation and Incentives; Nonprofit Organizations
Exley, Christine, and Kathleen McGinn. "How to Encourage Others to Give and When to Pass the Torch? Insights from The Philanthropy Connection." Harvard Business School Case 920-018, October 2019.
- January 2020
- Teaching Note
How to Encourage Others to Give and When to Pass the Torch? Insights from The Philanthropy Connection
By: Christine Exley and Kathleen McGinn
This case follows the co-founder and president, Marla Felcher, of The Philanthropy Connection (TPC). TPC is a nonprofit organization that centers around collective giving: members of TPC make an annual contribution that is then distributed to select nonprofit... View Details
- 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.
- 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.
- 19 Jul 2012
- Working Paper Summaries
Charitable Giving When Altruism and Similarity are Linked
Keywords: by Julio J. Rotemberg
- 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.
- Research Summary
I give therefore I have: Philanthropy and Prosperity
We suggest and document a surprising means by which people can feel wealthier: giving their money away. We suggest that just as acts of conspicuous generosity signal wealth and power to others, they trigger feelings of subjective wealth and power in the giver--despite... View Details
- 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.
- 13 Dec 2011
- Working Paper Summaries
Charitable Giving When Altruism and Similarity Are Linked
Keywords: Service
- October 2014
- Article
Making Charity Pay
By: Michael I. Norton and Jill Avery
Companies are increasingly experimenting with the use of philanthropy to enhance consumer loyalty, brand awareness, and sales. But even highly creative approaches that garner a lot of buzz often fall short of sales goals, leading many companies to conclude,... View Details
Keywords: Philanthropy; Charitable Giving; Charity; Philanthropy and Charitable Giving; Advertising; Marketing; Brands and Branding; Marketing Communications; Marketing Strategy; Food and Beverage Industry; Food and Beverage Industry; Food and Beverage Industry; United States
Norton, Michael I., and Jill Avery. "Making Charity Pay." Harvard Business Review 92, no. 10 (October 2014).
- 1 Oct 2010
- Conference Presentation
I Give Therefore I Have: Charitable Giving and Subjective Wealth
By: Zoe Chance and Michael I. Norton
- 19 Oct 2017
- Research & Ideas
How Charitable Organizations Can Thwart Excuses for Not Giving
describes in a new working paper, The Better Is the Enemy of the Good. In fact, Exley argues that based on her research, people look for any excuse to avoid giving a donation and then rationalize their... View Details
Keywords: by Michael Blanding
- September 2016 (Revised April 2022)
- Case
Zhang Xin and the Emergence of Chinese Philanthropy
By: Geoffrey Jones and Amanda Yang
This case examines the recent emergence of Chinese business philanthropy through the case of the SOHO China Foundation established by the wife and husband real estate moguls Zhang Xin and Pan Shiyi. It begins by describing the early careers of Zhang and Pan, and how... View Details
Keywords: China; Philanthropy Funding; Philanthropy and Charitable Giving; Personal Development and Career; Ethics; Corporate Social Responsibility and Impact; Higher Education; Real Estate Industry; China
Jones, Geoffrey, and Amanda Yang. "Zhang Xin and the Emergence of Chinese Philanthropy." Harvard Business School Case 317-045, September 2016. (Revised April 2022.)