We develop a model of policy communication by aid agencies, NGOs and intergovernmental organizations and we show how the need for fundraising affects the policy communication strategy of these organizations. To attract more funds, organizations may bias their communication. The bias depends on...

This paper develops a simple spatial model of fund-raising, in which charities select a target population to solicit donations. First, we show that in a competitive charity market without any intervention, the number of charities in the market and/or the overall net funds raised by charities may...

Article considers whether income tax exemption for charities is consistent with normal income tax. .It finds that exemption for contributions is not special treatment and that exemption for income from sale of goods or performance of services related to the purpose of the charity is special...

Private provision of public goods relies heavily on contributions to a wide variety of charities. But the quality of goods and services produced by charities is heterogeneous and essentially unknown to donors. To diminish the asymmetry, third-parties provide standardized information in the form...

Volunteering plays a prominent role in the charitable provision of goods and services, yet we know relatively little about why individuals spend time and money to the charity. Assuming that volunteering is a consumption good, we analyze the determinants of individuals' charitable cash donations...

This paper which was written for the 2012 EATLP conference ‘Taxation of Charities' (1 June 2012, Rotterdam) analyses whether the Proposal for a Council Regulation on the Statute for a European Foundation (Fundatio Europaea, in short FE) provides for an effective, efficient and feasible...

The information organizations choose to disclose is a strategic consideration. The “success” of strategic disclosure is contingent in turn on the target audience's values and preferences. The disclosure of and reaction to organizational information thus involves a strategic interaction...

Therefore, to give greater assurance that the public benefit of the gift will be consistent with the claimed deduction, the donee should be required to certify that it has selected the easement consistent with its mission and it has both the resources to manage and enforce the restriction and a...