高校是培育与传播慈善文化的重要基地

为促进慈善事业的发展,需要构建适应现代慈善事业发展需要的慈善文化,而慈善文化的培育与高校有着紧密的联系。高校具有培育与传播慈善文化的责任,面对我国高校慈善文化发展过程中所出现的种种困境,比如,重视慈善文化建设的高校数量较少、高校慈善教育缺乏协调机制、高校慈善文化教育体系缺失等,因此,完善教育管理制度、增强师资队伍、加强教材建设、完善慈善课程、增加慈善实践有利于来加强慈善文化建设,促进慈善事业的发展。     

‘Shopping for Change’: <Emphasis Type="Italic">World Vision Canada</Emphasis> and Consumption-Oriented Philanthropy in the Age of Philanthrocapitalism

According to Charity Intelligence Canada, in 2014, at least 21 Canadian non-profits published a gift catalogue featuring a range of “products”^a that donors could “purchase” for people in need. These charity gift catalogues, along with other shopping-inspired fundraising initiatives, represent a significant shift in the philanthropic arena towards philanthrocapitalism. Using two World Vision Canada campaigns as exemplars, this article offers a critical analysis of what the author calls “consumption-oriented philanthropy”^b—a class of charitable giving that is heavily guided by market principles without involving a consumer product. Unlike purchase-triggered donation campaigns (in which a charitable donation is made when a consumer product is purchased), consumption-oriented philanthropy does not require the purchase of a for-profit commodity; instead, consumption-oriented philanthropy reformulates aid recipients or charitable aid itself into symbolic commodities. By re-framing charitable aid as a pseudo-shopping experience, however, consumption-oriented philanthropy ushers in an entirely different set of values, expectations, and logic that shapes the way in which donors understand and engage in philanthropic giving.     

Effects of Motivation on Charitable Giving Practices: The Case of Korean American Immigrants

This study empirically evaluates the effects of motivation for philanthropic giving on distinct charitable practices of immigrants, namely ethnic donation versus mainstream donation. The study pays special attention to three major types of motives: rational motives, normative motives, and civic duty. Based on the Korean-American Philanthropic Survey, the study constructs a bivariate probit regression model to assess the relationship between motivation and charitable practices. South Korean immigrants’ ethnic donation and their mainstream donation were explained by different types of motives: Normative motives represented the primary explanatory factor for ethnic donation, and civic duty motives represented the key factor for mainstream donation. However, rational motives were related to neither form of donation. There was a negative relationship between mainstream donation and ethnic donation.

     

Charity Care in Crisis: Reclaiming a Lost Professional Ethic

Abstract

The concept of “charity care” is a fundamental principle in the practice of medicine. This paper examines the origins of the construct charity, the expansion of charitable care during the Middle Ages, and its gradual secularization throughout the Renaissance and the Enlightenment. The paper then highlights the transformation of Almshouses, Infirmaries and Dispensaries into charitable institutions of medical science in the nineteenth century with the birth of progressivism during the early twentieth century. A conceptual model is then presented that depicts the erosion and qualitative changes in charity care as a result ofthe corporatization of health care over the course of the last century. The construct of charity care is now in crisis. The medical profession has gradually disassociated from its obligation of charitable care as an ethical precept for the practice of medicine. The paper ends with a challenge to reclaim and renew the importance of charity in the provision of health services.     

Please do not pirate it, you will rob the poor! An experimental investigation on the effect of charitable donations on piracy

Producers in the recording industry frequently market products for which a part of the proceeds goes to charitable causes. We investigate whether a corporate pledge to donate a portion of profits to a charitable cause will decrease the extent to which customers illegally obtain that company's products. Donations to charitable causes may increase the moral intensity of piracy (robbing the poor rather than robbing the rich) and consequently may reduce the willingness to pirate. This rationale is empirically tested through a dual empirical strategy, that is, a market survey and a laboratory experiment. We show that market piracy decreases when a very low or very high donation mechanism is implemented. Nevertheless, for intermediate levels of transfer, piracy increases again.     

International Profit‐Shifting out of Developing Countries and the Role of Tax Havens

This article contributes to the debate on how tax avoidance and evasion can hamper development efforts by investigating the link between profit‐shifting out of developing countries and tax havens. Analysis of more than 1500 multinational corporations (MNCs) operating in India shows that in 2010 those MNCs with links to tax havens reported lower profits and paid less in taxes per unit of asset than MNCs with no such links. This confirms the notion that when corporations have links to tax havens they enjoy higher incentives, because of the low tax rates, and opportunities to shift income because of the secrecy provisions tax havens offer.     

Repeal of the Estate Tax and Its Impact on Philanthropy

The estate tax has many advocates and opponents. We present a review of the primary arguments and empirical evidence promulgated in support of continuation and for repeal. Overall, we find that there are plausible theories and strong, but not definitive, empirical evidence on both sides of the issue. Further research is needed that more clearly isolates differences between the income‐tax and estate‐tax (that is, the after‐tax cost or “price” of a donation or bequest) effects, the independent‐income and wealth effects (how having higher income or wealth has an effect on giving during life and at death), and married and single estate tax filers. These differences can be best isolated using longitudinal data. Data and analyses for both the short run and long run are necessary before society can reasonably predict the impact the repeal of the estate tax will have on both giving during life and charitable bequests.     

Testing the Effectiveness of Fundraiser Job Titles in Charitable Bequest and Complex Gift Planning

Traditional fundraiser job titles are often institution centered, focusing on the benefits of fundraising as “institutional advancement” or “institutional development.” Such institution‐centered job titles may not be as effective with donors given the modern shift toward donor‐centered philanthropy. Alternative job titles can be gift centered (for example, “major gifts”) or donor centered (for example, “donor advising”). A survey of 3,188 respondents tested sixty‐three job titles in four charitable scenarios: a charitable bequest gift, a gift of stock, a gift of real estate, and a charitable gift annuity. Measured by which person donors would be more likely to contact to discuss each donation, the worst‐performing titles were the traditional institution‐focused fundraiser job titles, in particular those using “advancement,” “institutional advancement,” or “development.” This was also true when examining only respondents who had made large gifts ($500+) to a charity. Traditional institution‐focused job titles are both the most commonly used and the worst performing. Nonprofit managers may do well to consider the donor's perspective when selecting job titles for fundraisers rather than following traditional industry practices.     

Corporate Transformation to the Multilayered Subsidiary Form: Changing Economic Conditions and State Business Policy

Despite the prevalence of corporate change in the last decade, researchers have not examined whether a change occurred in the corporate form. The analysis here presents a historical case study of a large U.S. corporation and quantitative data on the largest 100 U.S. industrial corporations. The case study examines the effects of changing economic conditions and state business policy on the corporate form. This study demonstrates that the corporation changed to a multilayered subsidiary form (MLSF): a corporation with a hierarchy of two or more levels of subsidiary corporations with a parent company at the top of the hierarchy operating as a management company. Whereas rising debt and increasing competition in the 1970s and 1980s undermined corporations' capacity to accumulate capital, changes in state business policy in the mid-1980s provided the political-legal structure for corporations to restructure their assets as subsidiary corporations tax free. Changes in state business policy also provided a means for corporations to merge, acquire, and spin-off subsidiary corporations tax free. Quantitative data on the 100 largest U.S. industrial corporations show that while the multidivisional form decreased, the MLSF increased between 1981 and 1993. Findings support a capital dependence framework. The MLSF constructs liability firewalls among corporate entities and creates internal capital markets, reducing dependence on external capital markets.     

Positive influence of organizational charitable involvement on perceptions of credibility and purchase intention

The influence of charity involvement on perceptions of the organization's communication of charitable activity was examined experimentally. Results suggest that the inclusion of charity statements on an organization's homepage leads to more positive evaluations of organizational credibility and higher purchase intention. In crisis scenarios, charitable involvement neither negatively nor positively influences perceptions of credibility.     

Effects of Corporate Support of a Charity on Public Perceptions of the Charity

A quasi-experimental design (N = 517) was used to investigate the effect on audience response to a supported charity if corporate support is featured in an advertisement. The results indicate that corporate support of a charity appears not to influence audience attitudes and donation intentions for the charity. A small portion of the audience may be motivated to donate when learning of a large corporate donation to the charity. The level of individuals’ favorability for the charity was the strongest predictor of their attitudes and intentions. Gender was also a predictor of more positive charity attitudes, with females reporting more positive attitudes than males for three of four charities. Managerial implications and areas for future research are discussed.     

The regulatory breadth index: A new tool for the measurement and comparison of state-level charity regulation in the United States

The bulk of charity regulation in the United States occurs at the state level, yet state-level charity regulation remains relatively under-researched within nonprofit scholarship, particularly from a comparative perspective. The complexity and variation in statutory regulation, coupled with the large volume of legal research required to study state-level charity regulation systematically, has impeded scholarly progress toward a better understanding of the US charitable sector. We address this problem by deriving a state-level charity regulatory breadth index (RBI) that will enable nonprofit researchers to contextualize state-level charity research within a broader framework and to incorporate state-level regulation into analyses across states. Policymakers can also benefit from the ability to benchmark their regulatory regimes against their peers.     

The Family Tribute in Charitable Bequest Giving

The propensity for charitable bequest giving is much lower than for current charitable giving. Some nonexperimental evidence suggests that this difference may be due to the relatively greater importance of family benefit considerations in charitable bequest giving than in current charitable giving. To test this concept experimentally, the effects of a family–charity conflict reduction message (that is, a reminder of family connections to a cause and an opportunity to make a tribute gift) are measured for both current and bequest giving. For those with family connections to a cause, the message generated increased interest in charitable bequest giving but not in current charitable giving. This result provides experimental support for previous suggestions regarding the special role of family considerations in charitable bequest giving. Managers may profitably consider the use of tribute messages to encourage bequest, but not necessarily current, charitable giving. Such messages were effective at increasing bequest intentions for all organization types and demographic groups tested, especially where the tribute was in honor of an ascendant such as a mother, grandmother, grandfather, or uncle.     

CHARITY WITHOUT ALTRUISM

In this paper charity is considered as a strategic selfish activity that increases the welfare of the contributors without altruism. The model supposes the interactive simultaneous utility maximization of two consumer groups, contributors and recipients, who share fhe same utility function but differ in their incomes. It is shown that such charity can act to promote economic efficiency up to the Pareto optimal level. Conditions under which charitable contributions will emerge and their scale are derived, and the limiting cases of the maximum joy of giving and the maximum benifit from receiving contributions are presented.     

The voluntary sector and corporate citizenship in the United States and Japan

This paper explores the differing approaches and objectives of Japanese and American philanthropy, as well as aspects of corporate giving and corporate citizenship. The historic roles of philanthropy, and the scope and purposes of the non-profit sector in both countries are examined, as is the concept of corporate good citizenship and the tendency towards giving by individuals and corporations. In addition, the paper examines the differing tax treatments, such as deductibility of charitable gifts, tax exemption of organisations, and relation of exempt entities to government, that logically follow from the two approaches, including changes in law and regulation through to the end of 1990. Although written by an American, this paper is not intended to present American-style philanthropy as a model for any others. Rather, it is intended to provide useful information for comparative study and to express the hope that Japan will bring a fresh approach to philanthropy around the world that goes beyond giving to traditional American causes and purposes and beyond giving solely as an export product used as a means of easing trade and investment friction.Susan Flaherty is a partner in the law firm of Roha & Flaherty in Washington,     

汉代的慈善救助思想与实践 ——兼论"裸捐"

慈善救助在汉代取得重要发展,"裸捐"引人注目,事例很多,最突出的是汉武帝时的卜式多次捐财帮助国家守卫边境。西汉多有平时和荒年赈济贫穷宗族邻里的事项。自汉武帝时起,西汉统治者的慈善观发生变化,皇帝鼓励、褒扬吏民向贫民借贷,助民脱困。朝廷下诏举荐"有行义"者为官,终汉不辍,这是对行善好施的最大肯定。帝诏奖励帮助政府救灾的吏民,是汉代政府与民间慈善互动的表现。东汉散财救恤宗亲邻里的观念和行为十分盛行,有关"裸捐"的记载多于西汉,反映了东汉慈善救助思想和实践的发展。慈善思想是慈善行为的内生性动力,汉代行善去恶的慈善思想内容丰富,行善的目的是为了缓和贫富冲突、保障既得利益和保护家人。其认为行善不应讲求回报,要行善不懈;对于行善者,人不回报天报,不报己身报子孙。"赏善罚恶"是朝廷引导人们向善的重要手段,同时也重视教民行义,富民劝善。     

Consumption in lieu of Membership: Reconfiguring Popular Charitable Action in Post-World War II Britain

The year 1947 saw the opening of Oxfam’s first permanent charity shop on Broad Street in Oxford. It was the prototype of what was soon to become a national franchise of Oxfam shops and it marked the genesis of widespread popular engagement with charity in the form of consumption. Donations and purchases of goods in this second-hand shop space were not simply a financial means to a humanitarian end, these shops offered active engagements with the charity; engagements that shaped donor and shopper knowledge of the organisation and that cemented a particular form of charity participation. This interdisciplinary analysis contributes to an emerging body of historical and geographical scholarship that is exploring the intersection between charitable action and consumption by beginning to fill a lacuna of research on the development of charity shopping as a key form of popular philanthropic action.

     

Prayer and Charitable Behavior

Abstract

I propose a theoretical framework to understand how prayer influences charitable volunteering and financial giving. Drawing on work from symbolic interaction and cognitive psychology, I argue that individuals’ concepts of divine others become more cognitively accessible during the act of prayer. Because most people attribute the characteristics of omniscience and the desire for humans to help others to divine others, people are more likely to help known and unknown others the more cognitively accessible divine other concepts are to them. This lead to the prediction that frequency of prayer will be positively and linearly association with the frequency of volunteering, frequency of giving money to charity, and amount of money given to charity in a year. Using data from the General Social Survey, I find evidence for my argument. Frequency of prayer is positively and linearly associated with these charitable behaviors, even after controlling for other religiosity and sociodemographic variables.     

Hispanic charitable giving: An opportunity for nonprofit development

In 2003, the U.S. Census Bureau indicated that Hispanics had become the largest U.S. minority group. Representing 14 percent of the population, more than forty million Hispanics currently live in the United States and are a growing source of charitable giving. This study uses a national probability sample (n = 3,261) to examine variables that may influence Hispanic charitable giving in the United States to private nonprofit organizations. Logistic regression analyses indicated that Hispanics were eight times more likely to donate to human service organizations when using payroll deduction. In addition, Hispanics who were solicited for a donation by telephone were twice as likely to make a donation to educational organizations as Hispanic donors not solicited by phone. Volunteerism was also a predictor of Hispanic charitable giving. U.S. demographic trends and this study's findings suggest that nonprofit leaders, including those responsible for fundraising in private nonprofit organizations, need to be aware of the opportunities for Hispanic charitable support.