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Year of publication
Subject
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Stiftung 1,477 Foundation 1,258 Deutschland 526 Germany 442 USA 210 United States 177 Philanthropie 176 Philanthropy 168 Nonprofit-Organisation 140 Nonprofit organization 132 Fundraising 103 Theorie 83 Theory 81 Steuerrecht 79 Gemeinnützige Organisation 69 Charitable organization 60 Corporate Governance 54 Schweiz 54 Corporate governance 52 Switzerland 47 Welt 47 Österreich 47 Unternehmen 46 World 46 Management 45 Familienunternehmen 44 Family business 44 Tax law 44 Austria 42 Vermögensverwaltung 41 Geschichte 39 Nonprofit management 39 Nonprofit-Management 39 Social economy 39 Sozialwirtschaft 39 Succession planning 39 Unternehmensnachfolge 39 Islamic finance 38 Islamisches Finanzsystem 38 Portfolio selection 38
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Online availability
All
Free 185 Undetermined 159
Type of publication
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Book / Working Paper 862 Article 589 Journal 56
Type of publication (narrower categories)
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Article in journal 423 Aufsatz in Zeitschrift 423 Graue Literatur 213 Non-commercial literature 213 Aufsatz im Buch 194 Book section 194 Hochschulschrift 103 Collection of articles of several authors 90 Sammelwerk 90 Working Paper 89 Arbeitspapier 87 Thesis 70 Aufsatzsammlung 56 Konferenzschrift 47 Amtsdruckschrift 33 Government document 33 Conference proceedings 25 Bibliografie enthalten 19 Bibliography included 19 Case study 19 Fallstudie 19 Ratgeber 19 Annual report 17 Dissertation u.a. Prüfungsschriften 17 Jahresbericht 17 Bericht 15 Handbook 15 Handbuch 15 Adressbuch 12 Guidebook 12 Directory 9 Festschrift 9 No longer published / No longer aquired 9 Verzeichnis 8 Conference paper 7 Konferenzbeitrag 7 Statistik 7 Gesetz 6 Interview 6 Law 6
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Language
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German 729 English 654 Undetermined 44 French 36 Italian 24 Polish 7 Dutch 6 Spanish 6 Russian 4 Swedish 4 Danish 3 Croatian 1 Hungarian 1 Portuguese 1 Slovak 1
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Author
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Meffert, Heribert 12 Anheier, Helmut K. 11 Mecking, Christoph 11 Neuhoff, Klaus 11 Sandberg, Berit 11 Thomsen, Steen 10 Brown, Keith C. 8 Fritsch, Nina 8 Schäfer, Henry 8 Strachwitz, Rupert <Graf> 8 Striebing, Clemens 8 Tiu, Cristian 8 Adam, Thomas 7 Boesso, Giacomo 7 Förster, Sarah 7 Leat, Diana 7 Schlüter, Andreas 7 Toepler, Stefan 7 Berndt, Reinhard 6 Cerbioni, Fabrizio 6 Chambers, David 6 Dimson, Elroy 6 Foo, Justin 6 Hassan, M. Kabir 6 Herrmann, Markus 6 Mangold, Janina 6 McAllister, Brian P. 6 Pues, Lothar 6 Saxe, Annegret 6 Schindler, Ambros 6 Ali, Khalifa Mohamed 5 Fleisch, Hans 5 Flämig, Christian 5 Schnurbein, Georg von 5 Then, Volker 5 Timmer, Karsten 5 Yetman, Robert J. 5 Achleitner, Ann-Kristin 4 Allen, Arthur C. 4 Berndt, Hans 4
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Institution
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Bundesverband Deutscher Stiftungen 24 Springer Fachmedien Wiesbaden 14 Stifterverband für die Deutsche Wissenschaft 12 Bertelsmann Stiftung 11 National Bureau of Economic Research 9 Arbeitsgemeinschaft Deutscher Stiftungen 7 Bertelsmann-Stiftung 7 Deutschland / Bundesregierung 6 Beratungs- und Informationsdienst für das Stiftungswesen <Essen> 5 VolkswagenStiftung 5 Verband Deutscher Wohltätigkeitsstiftungen 4 Erich-Schmidt-Verlag <Berlin> 3 Friedrich-Ebert-Stiftung 3 Fritz-Thyssen-Stiftung 3 International Workshop on Revival of Waqf for Socio-Economic Development <2017, Dhaka> 3 Verlag Dr. Kovač 3 Alfred Toepfer Stiftung F.V.S. 2 Associazione di Fondazioni e di Casse di Risparmio 2 Associazione fra le Casse di Risparmio Italiane 2 Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche, Università degli Studi di Torino 2 Europäische Kommission 2 FinanzBuch Verlag 2 Foundation Center <New York, NY> 2 Frankreich / Direction de l'Administration Générale et de l'Environnement Culturel / Département des Études et de la Prospective 2 Friedrich-Schiller-Universität Jena 2 GEWOS AG 2 GEWOS AG <Zürich> 2 Institut der Wirtschaftsprüfer in Deutschland 2 Kulturstiftung Haus Europa 2 Maecenata-Institut für Dritter-Sektor-Forschung <München> 2 Ruhr-Universität Bochum 2 Russell Sage Foundation 2 Steinbeis-Stiftung für Wirtschaftsförderung 2 Stiftung F.V.S. 2 Symposion Stiftungen <1996, Düsseldorf> 2 Symposium Stiftungen im Wandel - Foundation Governance <2003, Zürich> 2 University of Queensland / Department of Economics 2 Università degli studi di Venezia / Dipartimento di scienze economiche 2 Verlag C.H. Beck 2 Agence pour la Gestion des Entreprises Culturelles <Paris> 1
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Published in...
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Stiftung & Sponsoring : das Magazin für Non-Profit-Management und -Marketing 53 Schriftenreihe zum Stiftungswesen 19 Nonprofit management & leadership 12 ISRA international journal of islamic finance 11 Working paper / National Bureau of Economic Research, Inc. 11 Nonprofit and voluntary sector quarterly 10 Conference Board report 9 Nonprofit and voluntary sector quarterly : journal of the Association for Research on Nonprofit Organizations and Voluntary Action 9 Stiftungen 2011 : wie viel Risiko ist erlaubt? ; [1. Platow-Stiftungsforum "Stiftungen 2011", am 8.12.2010 in Frankfurt] 9 NBER working paper series 8 The economics of nonprofit institutions : studies in structure and policy 8 Die Bank 7 Materialien aus dem Stiftungszentrum / Stifterverband für die Deutsche Wissenschaft : MatSZ 7 NBER Working Paper 7 Portraits und Themen 7 Springer eBook Collection 7 The American journal of economics and sociology 7 Arbeitspapiere des Instituts für Genossenschaftswesen der Westfälischen Wilhelms-Universität Münster 6 Effectiveness, efficiency and accountability in philanthropy : what lessons can be learned from the corporate world? ; International Foundation Management Symposium 2005 6 Effektives Stiftungshandeln : Strategien und Tipps nicht nur für Krisenzeiten ; Dokumentation des Sonderkongresses "Perspektive 2015 - Stiftungshandeln in Schwierigen Zeiten" vom 23. bis 24. September 2009 in Hildesheim 6 Lebensbilder deutscher Stiftungen 6 Unternehmensnachfolge : Handbuch für die Praxis 6 Verhandlungen des Deutschen Bundestages / Drucksachen 6 Arbeitspapier / Wissenschaftliche Gesellschaft für Marketing und Unternehmensführung 5 Comparative corporate governance of non-profit organizations 5 Leadership in nonprofit organizations ; Vol. 2 5 Public finance quarterly : PFQ 5 Public management review 5 Research 5 Bochumer Studien zum Stiftungswesen 4 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 4 California management review 4 Das neue Schenkungsmeldegesetz 4 Der Betrieb 4 Der Gesellschafter : GesRZ ; Zeitschrift für Gesellschafts- u. Unternehmensrecht 4 Europäische Hochschulschriften / 5 4 Generationenwechsel : steuerliche, unternehmensrechtliche und betriebswirtschaftliche Aspekte ; Festschrift für Karl Bruckner 4 Humanomics 4 Journal of public economics 4 Materialien aus dem Stiftungszentrum 4
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Source
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ECONIS (ZBW) 1,365 USB Cologne (EcoSocSci) 118 RePEc 19 BASE 2 EconStor 2 ArchiDok 1
Showing 1 - 50 of 1,507
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Why philanthropy is no substitute for taxation : a case study of plutocratic philanthropy in the UK
Glucksberg, Luna; Russell-Prywata, Louise - In: LSE public policy review 2 (2022) 4, pp. 1-11
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Drivers of philanthropic foundations in emerging markets : family, values and spirituality
Giacomin, Valeria; Jones, Geoffrey - In: Journal of business ethics 180 (2022) 1, pp. 263-282
This article discusses the ethics and drivers of philanthropic foundations in emerging markets. A foundation organizes assets to invest in philanthropic initiatives. Previous scholarship has largely focused on developed countries, especially the United States, and has questioned the ethics...
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Self Waqf (Muharrar) : accountability of Islamic Pillantrophy at PP Nurul Jadid
Arifin, Ah. Ali; Al-Hadi, Abu Azzam; Suib, Mohammad Syaiful - In: International journal of finance & banking studies : JJFBS 11 (2022) 3, pp. 34-41
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Constraining Managers Without Owners : Governance of the Not-for-Profit Enterprise
Desai, Mihir A.; Yetman, Robert J. - 2022
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...
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Utilitarian versus neutralitarian design of endowment fund policies
Schumacher, Johannes M. - In: Scandinavian actuarial journal 2022 (2022) 8, pp. 718-748
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Putting the "love of humanity" back in corporate philanthropy : the case of health grants by corporate foundations
Boodoo, Muhammad Umar; Henriques, Irene; Husted, Bryan W. - In: Journal of business ethics 178 (2022) 2, pp. 415-428
With the growing call for private sector actors to address global challenges, it is necessary to first assess whether regions with the greatest needs are accessing corporate philanthropy. In this paper, we ask whether corporate philanthropy is reaching those with the greatest health-care needs....
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Doing Well by Doing Good? – Venture Capital Mission Investments by Charitable Nonprofit Foundations and University Endowments
Kremer, Maximilian; Achleitner, Ann‐Kristin; Braun, Reiner - 2022
We research the preferences and outcomes of direct venture capital investment of charitable foundations and university endowments in the United States and the United Kingdom. Our analysis provides evidence that foundations' and endowments' venture capital direct investments are clustered in...
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The dispute settlement by the court institution between the foundation and its management : a judicial review
Brahmantya, Ida Bagus Bayu; Suyatna, I Nyoman; Rudy, … - In: International Journal of Research in Business and … 11 (2022) 8, pp. 419-425
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Factors necessary for effective corporate waqf management for Malaysian public healthcare
Raja Aishah binti Raja Adnan; Mahazan Abdul Mutalib; … - In: ISRA international journal of islamic finance 14 (2022) 1, pp. 73-88
Purpose - This research paper aims to determine the factors needed to propose a platform where waqf (Islamic endowment) organizations can collaborate with government public hospitals to develop corporate waqf hospitals. Consequently, the elements of governance and sustainability are included in...
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The Effect of the Treasury Proposal on Charitable Giving : A Comparison of Constant and Variable Elasticity Models
Lindsey, Lawrence B. - 2022
The recent proposal for tax reform developed by the Department of the Treasury suggests dramatic changes in the structure of the personal income tax. One likely side effect of the changes will be a significant adverse impact on the level of charitable contributions by individuals.This paper...
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Stiftungsunternehmen in Deutschland : Gesetzliche Grundlagen, unternehmerische Motive, Reformvorschläge
Habersack, Mathias - Stiftung Familienunternehmen - 2021
Die Befragung unter Familienunternehmen aller Größenklassen hat ergeben: Der langfristige Erhalt des Unternehmens ist das wichtigste Motiv für die Gründung einer Stiftung. Die Studie zeigt, dass Stiftungslösungen sehr passgenau einsetzbar sind. Die Stiftung Familienunternehmen hat die...
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Nonprofts in good times and bad times
Exley, Christine L.; Lehr, Nils H.; Terry, Stephen - 2021
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Feasible institutions of social finance: a taxonomy
Cornée, Simon; Jegers, Marc; Szafarz, Ariane - 2021 - This version: January 2021
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Central Balance Sheet Office
Banque Nationale de Belgique - Brüssel
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Statute and funding of European political parties under Regulation 1141/2014 : ex-post evaluation : study
Anglmayer, Irmgard - European Parliamentary Research Service / Ex-Post … - 2021
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Cash waqf risk management and perpetuity restriction conundrum
Azniza Hartini Azrai Azaimi Ambrose; Fadhilah Abdullah … - In: ISRA international journal of islamic finance 13 (2021) 2, pp. 162-176
Purpose - The purpose of this paper is to comprehensively discuss the issue of risk vis-à-vis the perpetuity restriction principle inherent in waqf (Islamic endowment). Specifically, it attempts to consolidate the axioms in both conventional and Islamic finance, such as the risk-return...
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Waqf governance in the Republic of Guinea : legal framework, issues, challenges and way forward
Sano, Mohamed Al Amine; Kassim, Salina - In: ISRA international journal of islamic finance 13 (2021) 2, pp. 194-210
Purpose - The purpose of this paper is to seek to establish an effective governance framework for waqf (Islamic endowment) in the Republic of Guinea that would assist in enhancing socio-economic activities and eradicating poverty in the country. Design/methodology/approach - It examines key...
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Proposed waqf crowdfunding models for small farmers and the required parameters for their application
Hassan Azganin; Kassim, Salina; Auwal Adam Sa'ad - In: Islamic economic studies 29 (2021) 1, pp. 2-17
Purpose Small farmers are considered one of the most affected communities worldwide due to poverty. Hence, this paper aims to study how the proposed waqf crowdfunding models are intended to provide alternative sources of funds for the waqf institutions and farmers. Design/methodology/approach...
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Shifting the paradigms in waqf economics : towards renewed focus on socioeconomic development
Abdullahi Abubakar Lamido; Haneef, Mohamed Aslam - In: Islamic economic studies 29 (2021) 1, pp. 18-32
Purpose This paper critically reviews and analyzes the trends in waqf studies within the Islamic economics literature. It analyzes the recent developments and debates in waqf reform and advances the argument for prioritizing research on waqf economics; the waqf dimension that is concerned with...
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Philanthropy and the Indonesian Community in Seattle : The Cerdas Foundation Experience
2021
As the number of Indonesians migrating to foreign countries grows, so do the remittances they send back to Indonesia. The amounts are significant. The World Bank's Migration and remittance Factbook noted that in 2008 Indonesia ranked thirteenth in the world's top remittance-receiving countries....
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Do Chinese Corporate Foundations Enhance Civil Society?
He, Lijun; Wang, Qun - 2021
Corporation foundation is one of the most popular tools for Chinese corporations and entrepreneurs to carry out their charitable activities. However, do these foundations play a role in the development of Chinese civil society and in what ways? Followed by a brief introduction on the history,...
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Zakat : A Case Study of Constraining Free Riding in Charity
Al-Bawwab, Rania - 2021
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...
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Optimal Investment Strategies for University Endowment Funds
Merton, Robert C. - 2021
A common approach to the management of endowment is to treat it as if it were the only asset of the university. This approach leads to prescriptions for optimal investment and expenditure policies that are essentially the same across universities. Indeed, the resulting optimal portfolio...
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Jahresbericht ...
Stiftung KlimaWirtschaft - [2021]-: Berlin : Stiftung KlimaWirtschaft - 10. Arbeitsjahr (2021)-
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Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? the Case of Charitable Contributions
Slemrod, Joel B. - 2021
Tax return data, which has been a principal source for econometric investigations of the behavioral response to tax policy, is subject to misreporting that may bias estimates of tax responsiveness. The misreporting arises because understatement of taxable income may itself be a function of an...
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Private Foundation Grants to DAFs : Attorney General Charitable Trust Oversight Calls for Disclosure of Use of Funds
Aanestad, Kari; Gibbons, Kerry; Pratt, Jon - 2021
$3 billion was transferred from over 2,200 U.S. private foundations to five donor advised fund (DAF) sponsors between 2010 and 2018. Within this universe, a growing number of private foundations have made a single grant during a reporting year to a commercial DAF. Looking just at transfers to...
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Handbuch der Gemeinnützigkeit : Verein, Stiftung, GmbH ; Recht, Steuern, Personal
Bott, Harald; Brünkmans, Christian - 2023 - 4. Auflage
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The spillover effects of corporate giving in China : effects of enterprise charitable giving and exposure on enterprise performance
Chai, Kuang-Cheng; Zhu, Jiawei; Lan, Hao-Ran; Lu, Yujiao; … - In: Applied economics 55 (2023) 8, pp. 885-893
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Foundation Ownership, Reputation, and Labour
Børsting, Christa - 2020
A number of firms in Northern Europe and especially in Denmark are owned by private foundations similarly to what would have been the case if the Ford Foundation had owned a majority of the shares in Ford Motor Company. Foundation-owned companies appear to perform surprisingly well in terms of...
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The Private Foundation Excise Tax on Self-Dealing : Contours, Comparisons, and Character
Aprill, Ellen P. - 2020
This paper considers section 4941, the private foundation excise tax on self-dealing, on the occasion of its fiftieth anniversary. Part I gives background on section 4941. Part II compares the rules of section 4941 to the parallel ones applicable to public charities, including the special rules...
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Socially Responsible Investments : Costs and Benefits for University Endowment Funds
Aragon, George O. - 2020
We find that socially responsible investment (SRI) policies are more common among the endowments of universities that face greater stakeholder pressure to adopt such policies and depend more on donations to fund operations. SRI policies result in cumulative abnormal donations of 6% of endowment...
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Wilson Family Foundation
Lipson, Marc L. - 2020
An up-and-coming staffer at a small family foundation was considering whether to recommend a corporate bond investment to the foundation's investment committee. Her exploration was inspired by an article that identified some attractive corporate bond investments, and she was examining the merits...
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Calculating DAF payout and what we learn when we do it correctly
Andreoni, James; Madoff, Ray - 2020
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Le fondazioni di impresa in Italia : Rapporto di ricerca 2019
Fondazione Bracco - 2020
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Classical waqf, juristic analogy and framework of awqāf doctrines
Abdullah, Mohammad - In: ISRA international journal of islamic finance 12 (2020) 2, pp. 281-296
Purpose This paper aims to analyse the Sharīʿah premises of waqf (Islamic endowment), followed by dilating on the nature of argumentation among the classical jurists on its rules and principles. The paper critically analyses the edifice of the applied juristic analogy of different early...
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The risk, reward, and asset allocation of nonprofit endowment funds
Lo, Andrew W.; Matveyev, Egor; Zeume, Stefan - 2020 - Last revised: March 2020
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The Corporate Waqf in Law and Practice
Saad, Aisha - 2020
Over the past fifty years, the corporate waqf has emerged in Turkey, Pakistan, India, Bangladesh, and Malaysia. Corporate waqf hybridizes the Islamic trust (the waqf) and the modern Western corporation to create a charitable endowment whose asset base consists of shares in a company. The...
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Investment Returns and Distribution Policies of Non-Profit Endowment Funds
Dahiya, Sandeep - 2020
We present the first estimates of investment returns and distribution rates for U.S. non-profit endowment funds, based on a comprehensive sample of 35,262 organizations drawn from Internal Revenue Service filings for 2009-2018, a period that saw a sharp drop followed by a lengthy appreciation in...
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The Taxation of Private Foundations in Sweden 1862–2018
Johansson, Dan - 2020
It has been argued that the Swedish tax system has favored firm control through private foundations, which should have inhibited entrepreneurship and economic growth. However, research has been hampered due to a lack of systematic historical tax data. The purpose of this study is to describe the...
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Jahresbericht ...
Stiftung 2° - 2012-[2020]: Berlin : [Stiftung 2°] - 1. Arbeitsjahr (2012)-9. Arbeitsjahr (2020)
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Gründungen durch Akademikerinnen und Akademiker mit Migrationshintergrund
Dai, Kuang - 2020
Die vorliegende Arbeit befasst sich mit Gründungen durch Akademikerinnen und Akademiker mit Migrationshintergrund. Dabei wurden vor allem der Bezug dieser Gründungen zu der Umwelt – dem Gründerökosystem –, in der sie stattfinden, sowie ihre gegenseitigen Wechselwirkungen untersucht. Der...
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Demographic determinants of charity donors and its implication for cash waqf institutions in Malaysia
Khan, Abidullah; Muhammad Hakimi Mohd. Shafiai; … - In: Journal of Islamic marketing 13 (2022) 2, pp. 508-525
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Fundraising for social change
Klein, Kim; Yogi, Stan - 2022 - 8th edition
"This will be the 8th edition of one of the bestselling books on effective, mission-driven fundraising that is widely used in the field by nonprofit organizations across the country. It has often been called "the Bible of grassroots fundraising" and is a soup to nuts description of how to build,...
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Waqf development and innovation : socio-economic and legal perspectives
Ali, Syed Nazim (ed.); Oseni, Umar A. (ed.) - 2022
"Waqf is one of the most potent socio-economic tools for reducing public sector deficit and break the chain of intergenerational poverty. Providing a high-level discussion on waqf development and innovation within the context of the modern socio-economic and legal developments, this book...
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Enkelfähig wirtschaften : Familienunternehmen in Deutschland
Rüsen, Tom A.; Kienbaum, Fabian; Kirchhoff, Arndt Günter - 2022
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Das große Handbuch der Stiftungen : wie Sie mit Stiftungen Ihr Vermögen gestalten und Ihr Erbe sichern
Köber, Johann C. - 2022 - 6. Auflage
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A qualitative investigation into crowdfunding framework as a source of financing for waqf land development
Meri Indri Hapsari; Mohamed Asmy Bin Mohd Thas Thaker; … - In: Journal of Islamic accounting and business research 13 (2022) 3, pp. 425-443
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Privata lösningar på samhällsproblem : stiftelser i Göteborg 1788-2020
Karlsson, Birgit - 2022
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Verzwickt : vom Umgang mit Nachhaltigkeitsdilemmata
Oxenfarth, Anke (preface); Radloff, Jacob (contributor);  … - Oekom e.V.; Deutsche Bundesstiftung Umwelt - 2022
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Repositioning waqfs in the new economic order
Çilingir, Hamdi - In: Institutional Islamic economics and finance, (pp. 41-49). 2022
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