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LA CAPTACIÓN DE RECURSOS PRIVADOS ENTRE LAS ONGD ESPAÑOLAS: UNA APROXIMACIÓN PROBABILÍSTICA / PRIVATE RESOURCES CAPTATION AMONG SPANISH ONGD: A PROBABILÍSTIC APPROXIMATION

Gutiérrez Villar, M.B.; Araque Padilla, R.A.; Montero … - In: Investigaciones Europeas de Dirección y Economía de … 15 (2009) 3, pp. 15-31

requiere de estrategias organizativas cada vez más eficaces, por lo que el estudio del fundraising y su eficacia suscita un … particular del terreno no lucrativo: Las ONGD españolas. A partir de un modelo de regresión logística se ha cuantificado la … fundraising and its efficiency raises an enormous interest. Based on previous research, this paper attempts to analyse the …

Persistent link: https://www.econbiz.de/10010565884

Remapping the Charitable Deduction

Pozen, David E. - 2007

If charity begins at home, scholarship on the charitable deduction has stayed at home. In the vast legal literature, few authors have engaged the distinction between charitable contributions that are meant to be used within the United States and charitable contributions that are meant to be used...

Persistent link: https://www.econbiz.de/10012778502

Fraud in The Nonprofit Sector : Rebuilding a Charitable Image

Lauck, John - 2018

Nonprofit organizations are at an increased risk for the occurrence of fraud due to their inherently trusting nature and the limited availability of resources for fraud prevention measures. Because charitable organizations rely on positive public image and donor perceptions of organizational...

Persistent link: https://www.econbiz.de/10012910438

Charitable Tax Reform For the 21st Century

Colinvaux, Roger - 2019

The article identifies two goals of the charitable giving tax incentives: promoting actual charitable work and fostering a strong culture of charitable giving with broad participation. The recent increase to the standard deduction and the rise of donor-advised funds compromise both goals. The...

Persistent link: https://www.econbiz.de/10012861989

Nudging Generosity : Choice Architecture and Cognitive Factors in Charitable Giving

Schulz, Jonathan F. - 2017

In an experimental setup we investigate the effect of two different choice architectures on donation decisions. In the treatment group, subjects can either specify a charity of their choice, or select one from a list of five well-known charities; in the control group we do not provide a list. In...

Persistent link: https://www.econbiz.de/10012945213

Donor Advised Funds : Charitable Spending Vehicles for 21st Century Philanthropy

Colinvaux, Roger - 2017

The donor advised fund (DAF) is changing longstanding giving norms in United States philanthropy. DAF contributions now account for around 8.4% of giving by individuals in the U.S. Over half of those contributions go to national DAF sponsors that have relationships with large commercial...

Persistent link: https://www.econbiz.de/10012970790

Cross-Border Charitable Giving and its Tax Limitations

Heidenbauer, Sabine - 2015

Persistent link: https://www.econbiz.de/10013012722

Cross-Border Charitable Contributions

Thoemmes, Otmar - 2015

The tax treatment of cross-border charitable contributions increasingly concerns both individuals and corporations. Individuals make donations of money, financial, and nonfinancial assets, including intellectual property, time, and skills on their own or someone else's behalf to support...

Persistent link: https://www.econbiz.de/10013012728

The Importance of a Participatory Charitable Giving Incentive

Colinvaux, Roger - 2017

Leading tax reform proposals contemplate a charitable deduction claimed by just five percent of taxpayers. Such a limited deduction would fatally undermine the foundations of a giving incentive that has fostered an altruistic and pluralistic society through its broad-based participation and...

Persistent link: https://www.econbiz.de/10012962098

Nonprofit and Charitable Uses of LLCs

Brewer, Cassady V. - 2015

The overwhelming first choice in new, for-profit business entity formations is the limited liability company (“LLC”). Less well known, however, is the increasing use of LLCs for nonprofit and charitable endeavors. Accordingly, this chapter explores in four parts the emerging use of LLCs for...

Persistent link: https://www.econbiz.de/10013026060