Abstract

Considerable research examines the impact of nonprofit organizational characteristics on charitable giving. Unresolved questions remain, however, about the impact of specific revenue sources on charitable giving, and whether or not organizational characteristics affect various categories of private donations in different ways. This study addresses these questions utilizing an empirical model of organizational-level determinants of charitable giving that includes new revenue sources, and that examines the impact of government revenue in a more nuanced way. We also disaggregate charitable giving in arts and culture nonprofits into specific sources: individuals, trustees, corporations, and foundations. Using a large database of arts and cultural nonprofits and generalized least squares analyses, we offer a new contribution by illustrating the impact of additional organizational characteristics on charitable giving, and by empirically testing the established framework with the addition of new elements. Findings allow arts and culture nonprofits to make more informed fundraising decisions.

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