In the absence of owners, how effective are the constraints imposed by the state in promoting effective firm governance? This paper develops state-level indices of the legal and reporting rules facing not-for-profits and examines the effects of these rules on not-for-profit behavior. Stronger...

Charities are an essential part of Australian civil society and make fundamental contributions to social cohesion and well-being, as well as to the Australian economy. Public trust and confidence in the sector has, however, been damaged by high profile governance failures, despite the advent of...

We develop a formal model of social duties. Duties to respect entitlements (duties of justice) differ from duties to promote well-being (duties of charity). A situationspecific version of our model takes entitlements as primitives. A fully portable version derives entitlements from situational...

As a result of recent Treasury regulations, investment partnerships, such as hedge funds, might be required to allocate nonrecourse liabilities to their limited partners (LPs). This allocation of nonrecourse liabilities could result in recognition of capital gains by LPs when they contribute...

Lehtimäki v Cooper is a significant Supreme Court decision which establishes that the members of charitable companies are in a fiduciary relationship with respect to the purposes of their organisation. Its core principles have the potential to impact on a very large number of people in the...

We consider the problem of maximizing charity donations with personalized recommendations on crowd-sourcing platforms, when donor preferences are unknown. One salient feature of these platforms is that campaign recommendations do not always result in a donation. A donation is observed only when...

Data envelopment analysis (DEA) is a technique that takes account of multiple inputs and outputs to assess the relative efficiency of organisational units. Unlike regression its assessments are not based on any average but on best observed practice (and weighted combinations thereof). Whilst DEA...

The purpose of this study is to determine how self-driven (intrinsic motivators) and monetary incentives (extrinsic motivators) are mediated by effort to affect fundraising outcomes. This integration sheds light on crowding out between the two types of incentives as well the drivers of...

The research study investigates the relevant issue of charity fraud. The main goal is to find out the root causes of why people believe in scammers. In Kazakhstan, a fifth of the funds collected are the earnings of pseudo-volunteers. Americans contributed nearly $450 billion to charity in 2019,...

This paper explores how relations between donors and sub-Saharan countries have evolved since 1961 when ODA was first defined, what drives the dynamics and how this influences poverty eradication. We argue that ODA is a multi-purpose vehicle which tries to combine poverty alleviation in poor...

When the private incentives faced by individuals in a society are not properly aligned with their shared goals, a collective action problem arises. This paper focuses on the free-rider problem of aid, the collective action problem of getting people to contribute privately to charity. It examines...

The law about when an entity is or is not a charity focuses on that entity’s purposes, not its activities. Yet, much of the current civil society debate centres on particular charity activities: election campaigning, the discriminatory provision of goods and services, or carrying on...

In the United States, most charitable donations go to religiously affiliated organizations, yet the impact of a charity’s affiliation on donor behavior is currently unclear. To better understand this impact, I use a laboratory experiment to explore how a charity’s religious affiliation...

In this paper, we investigate the market for senior management in the U.S. charities sector. Using charity-level data from 990 Forms filed for U.S. Internal Revenue Service, we document two new stylized facts not documented before in the literature. First, we find that female CEOs are more...

In the United States, charitable contributions can be deducted from taxable income making the price of giving inversely related to the marginal tax rate. The existing literature documents that charitable giving is very responsive to tax subsidies, but often ignores the spillover effects of such...

Interest in religious organizations as providers of social services has increased dramatically in recent years. Churches in the U.S. were a crucial provider of social services through the early part of the twentieth century, but their role shrank dramatically with the expansion in government...

This study designs a natural field experiment linked to a controlled laboratory experiment to examine the effectiveness of matching gifts and challenge gifts, two popular strategies used to secure a portion of the $200 billion annually given to charities. We find evidence that challenge gifts...

Although performance appraisal is concerned with the evaluation of workers job performance, it at the same time serves to highlight the specific objectives of an organization. As the employee is being evaluated the organization is also evaluating itself by comparing objectives and standards of...

The competition for donations between charities is tough. Yet, little is known about how giving behavior is affected by competition between charities. Do people have a need to satisfy their demand for giving by contributing to a particular charity? Or can the demand for doing good be satisfied...

Non-profits regularly use conditional “thank-you” gifts to entice prospective donors to give, yet experimental evidence suggests their effects are mixed in practice. This paper uses a series of laboratory experiments to systematically test when and why thank-you gifts vary in effectiveness....

Past research offers conflicting findings on whether sadness-evoking charity appeals help solicit a donation. To reconcile these findings, we introduce prospective donors' regulatory focus as a moderator for understanding when and why sadness appeals motivate or demotivate giving. Specifically,...

The vast majority of charities in the United States operate in a regulatory blind spot, as they are neither meaningfully evaluated when they apply for charitable status nor substantively monitored after they receive charitable status. Driven by severe budget constraints, the IRS decided to...

This paper estimates the effect of the charitable contribution tax deduction on charities' donation revenue from charities' tax filings. A one percent increase in the tax cost of giving causes charitable receipts to fall by about four percent, an effect three times larger the consensus in the...

"Britain faces challenges that weren't imaginable thirty years ago, challenges which charities, rooted as they are in community action and the public good, should be ideally suited to tackle. But the charity sector seems paralysed. Even after a decade of cuts and immense social and environmental...