Congress has traditionally utilized standards as a means of communicating charitable tax law in the Code. In the past fifteen years, however, Congress has increasingly turned to rules to stop fraud and abuse in the charitable sector. I review the rules versus standards debate to evaluate this...

In a n experiment, we test the impact of quality certificates on donation s to a charity. Compared to the control group, participants presented with a quality certificate chose higher donations by around 10% and reported higher trust towards the same charity . The choice of donation values over...

In an experiment, we test the impact of quality certificates on donations to a charity. When presented with a quality certificate, participants chose higher donations by approximately 10%. This effect is significant for donations out of prize money and actual own money donations, and not...