Financial Donations Research Articles

The emotive power of accounts during war time

IMPACT The study examines the emotive power of accounting on social media (SM) within the context of war. The focus is on a Ukrainian charity and how it used joy-based and anger-based emotions on SM to attract financial donations during the war. This article’s findings have implications for charities and other organizations, as they illustrate how accounting on SM can be presented using emotions to increase public engagement. Additionally, understanding the emotive power of accounts is useful for charities in persuading potential donors to help with disasters, human-made or otherwise, across the globe.

Study shows large majorities of retirees and pre‐retirees committed to philanthropy

New research from Fidelity Charitable shows that more than half of pre‐retirees and retirees ages 50–80 are deeply committed to charitable giving, with large majorities of both groups saying that philanthropy—whether its financial donations or volunteerism—plays a significant role in their lives.

The Introduction of Public Service Corporation Accounting Standards and Changes of Financial Reporting Quality and Donations by Donor Type

The Introduction of Public Service Corporation Accounting Standards and Changes of Financial Reporting Quality and Donations by Donor Type

Inequality as determinant of donation: A theoretical modeling and empirical analysis of Korea.

Recipient financial need is a crucial factor in donation decisions. This study proposes a novel model for determining financial donations, incorporating consumption levels of both donor and recipient within a societal context. Solving our model's utility maximization problem reveals how consumption, donation, and savings are interlinked. Empirical evidence reinforces these findings, aligning with prior research and showing that larger consumption gaps between donors and recipients lead to increased donations. Our findings point towards an inherent altruistic motivation in donation, where elevating the recipient's well-being ultimately enhances the donor's own utility. This reinforces the notion that consideration of the recipient's financial hardship, as reflected by their consumption patterns, is crucial when making donation decisions. Shifting beyond traditional models, this study introduces a groundbreaking approach to financial donations. Our novel model factors in consumption levels of both the donor and recipient, along with the broader societal context, using utility maximization to unravel the intertwined decisions of consumption, donation, and savings. Real-world data validates our model, confirming known donation factors and revealing a key finding: larger disparities in consumption lead to increased giving, suggesting an altruistic drive where helping others boosts personal satisfaction.

Awareness marketing: cause-related marketing without direct contribution

PurposePrior research has investigated the benefit of companies that engage in cause-related marketing initiatives. However, this prior research has not adequately examined cause-related marketing situations when brands raise awareness for a cause without contribution of tangible resources to the cause (i.e. awareness marketing); thus, the purpose of this paper is to introduce and test awareness marketing as a new type of cause-related marketing.Design/methodology/approachThrough four experimental studies with different sample sources, the authors introduce and examine a new type of cause-related marketing (awareness marketing) as well as identify mediating explanatory mechanisms.FindingsAwareness marketing produces similarly heightened purchase intentions to other types of cause-related marketing (e.g. financial donation) when compared to situations where cause-related marketing is not used. Awareness marketing can also lead to higher brand authenticity and brand originality perceptions in some situations when compared to cause-related marketing incorporating a financial donation component or when no cause-related marketing is used. Brand perceptions and consumers’ perceived self-brand connection mediate the relationship from cause-related marketing to purchase intentions.Research limitations/implicationsThis research is limited by conducting studies in only experimental conditions and in one culture. Theoretical implications are provided to the literature on brand authenticity and self-brand connection. In doing so, the authors explain why awareness marketing is evaluated differently than other types of cause-related marketing or marketing without any cause reference.Practical implicationsMarketers would benefit from using awareness marketing (i.e. raising awareness for a cause without direct contribution to the cause) as a lower investment alternative to traditional cause-related marketing efforts.Originality/valueTo the best of the authors’ knowledge, this is the first research to introduce awareness marketing as a new type of cause-related marketing and compare it to traditional types of cause-related marketing, thereby providing novel contributions as to how cause-related marketing can effectively increase purchase intentions without making a financial, product or other tangible contribution to a cause.

A conditional crowd out/in model of government funding on giving of money and time: evidence from social service organizations in China

Existing literature has studied the impact of government funding on donations to nonprofits, proposing and testing different theoretical models, including crowd-out, crowd-in, and inverted U-shaped models. However, there is no consensus regarding whether or under what conditions government funding crowds out or crowds in donations to nonprofits, and little is known regarding whether and how government funding influences time donations. Existing evidence focuses on Western contexts and may not be applicable to non-Western contexts. This study used a random sample of Chinese social service organizations and proposed a more nuanced and complex conditional crowd-out/in model of government funding on donations to nonprofits, extending the testing to both financial and time donations in China. The results from extended regression models with instrumental variables indicate that government funding levels crowd out money donations, while dependence on government funding has an inverted U-shaped effect on money donations. Both the level of and dependence on government funding have curvilinear crowding-out effects on time donations. More importantly, the level of and dependence on government funding have significant interactive effects on both money and time donations. These novel findings make significant theoretical contributions to the literature and have important practical implications for policymakers and nonprofit managers.

Pengembangan Aplikasi Pengelolaan Infak dan Shodaqoh dengan Metode Rational Unified Process (RUP) pada Rumah Yatim Himmatul Ummah Al Islamiah di Kabupaten Kuningan

Himmatul Ummah Al Islamiah Orphanage in Kuningan Regency has a vital role in providing social assistance through the management of Infak and Shodaqoh. However, manual financial management presents challenges related to efficiency and transparency. Manual processes in managing Infak and Shodaqoh increase the risk of administrative errors, difficulty tracking funds, and lack of transparency in the distribution of donations. Therefore, technological innovation is needed to improve the effectiveness of financial management. This research aims to develop a web-based application that optimizes the Management of Infak and Shodaqoh in Orphanages, focusing on efficiency, transparency, and accountability. Application development is carried out by applying Rational Unified Process (RUP) as a structured system development method. Application design uses Unified Modeling Language (UML) to visually model the structure and functionality of the application. The results of the research are that the application developed has succeeded in increasing the efficiency of Infak and Shodaqoh management. The integration of RUP and UML ensures structured development and clear design, resulting in an easy-to-use, transparent, and accountable application. This research contributes positively to the effectiveness of Infak and Shodaqoh Management at Himmatul Ummah Al Islamiah Orphanage. The results can be used as a basis for similar charities to adopt similar technologies to improve the quality of financial management and donation distribution.

Investigating the Relationship Between the World Giving Index and the Donations in Lions Clubs International Foundation

There is much research on how to improve the provision of local public services without having to increase municipal public spending. Latest trends stress out the role of citizens and non-governmental organizations (NGOs) that can provide various public services using private funding (donations) and volunteers. This paper analyses the relationship between the World Giving Index and donation in a selected NGO, the Lions Clubs International Foundation (LCIF). We investigate whether financial donations made to international humanitarian LCIF in different countries around the world influence the World Giving Index. Main methods used are panel regression and correlation analysis on the sample of 97 countries and 116,033 donors. The results suggest that donations made to LCIF have a positive impact on the World Giving Index. We support our findings with extended theory of planned behaviour model for Slovakia based on a questionnaire with 150 respondents.

도시재생사업의 초기사업비 및 기반시설비용 조달을 위한 조세담보부금융(TIF) 규모 추정에 관한 연구

Tax Increment Financing (TIF) is the process of raising funds through the increase of taxes in future business areas. The local government treasury department finance is built by the increase of future tax revenue due to the real estate price rise in the urban regeneration area, TIF has been used in the US especially today. Because urban regeneration projects can be said to be achieved not only during the project period but also after the end of the project period, in order to finance the local taxation as a collateral, it is necessary to induce the interest of the local residents to be in charge of business management. In this study, We found the possibility of provision for urban regeneration total costs, which are essential for the sustainability and continuity of urban regeneration areas, through the financial simulation for the case region. As compared with urban regeneartion, in the extensive rebuilding apartment houses and residential area redevelopment process, it is difficult for the stakeholder to bear urban regeneration costs additionally, due to the huge land development land and financial donation. This research result will motivate the Tax Increment Financing to proceed smoothly during the urban regeneration project period longer than we expect.

Gerakan Filantropi Dalam Peningkatan Aksesibilitas Pendidikan Agama Islam (PAI) Di Banten (Desa Jambu Karya, Kabupaten Tangerang, Banten)

This study aims to determine the Philanthropic Movement in improving the accessibility of Islamic education in Banten province, especially Jambu Karya Village, Tangerang Regency. This research uses an observational approach where researchers make direct observations of the learning process and education system in madrasas, mosques, or other Islamic education institutions in Jambu Karya Village. Based on direct observations made by researchers, it is known that one of the philanthropic movements that helps the availability of teaching materials is beyond the costs obtained from the government such as BOS funds or waqf or philanthropic institutions such as Dompet Duafa or Baznas is the habit of infaq for students, teachers and staff at one of the Jambu Karya Village schools, namely MTS Al Maghfiroh every Friday morning. In addition, one of the Indonesian Literacy School philanthropic organizations also helped in terms of coaching activities for local teachers, especially in Jambu Karya Village. Thus, teacher training, supporting innovative teaching methods and better resources are needed to create a better learning environment. Efforts to improve access to Islamic education in the village include financial donations, material assistance and additional training for teachers, with impact evaluation and more in-depth analysis as suggestions for future research

Who Gives to Organizations that Protect Water? Using Three Normative Lenses to Distinguish Intenders from Nonintenders

ABSTRACT This study, conducted using a non-experimental and cross-sectional survey, was undertaken to explore distinguishing characteristics between intenders and non-intenders regarding donation behaviors to organizations that work to protect water resources. The case presented here was drawn from the state of Florida, U.S. where many organizations rely on public donations to complete their missions. An electronic, opt-in, nonprobability survey panel design employing a representative quota sample was used to recruit residents for data collection. Three normative lenses were used to compare the two groups. The findings of the study revealed that intenders had greater generalized (injunctive and descriptive), expectancy-based (injunctive and descriptive), and value-expectancy (injunctive and descriptive) normative beliefs compared to non-intenders. Among the three normative types, generalized normative beliefs provided the most robust distinction between the two groups with generalized descriptive norms being the most important distinguishing factor. This finding reveals potential donors’ perceptions of whether the important people in their lives are engaged in donating to these organizations are more important than whether they perceive approval or expectation to do so. In terms of personal characteristics, results showed intenders were significantly younger, more likely to hold a professional degree or have a higher income, and more likely to have made a financial donation in the past relative to their counterparts who lacked intent. It is recommended that organizations focus on effectively showcasing donation behaviors of important others and targeting previous and younger donors to enhance public donations for water resources or similar environmental conservation programs.

Monitoring and audit as a tool for achieving the balance of private and public interests in financial law

Based on a comprehensive systemic analysis of national legislation, in the context of European integration, the article examines the search for an optimal balance between private and public interests and does not lose its relevance. The conflict of such interests is inevitable. Regulation of bills, authorities in the sphere of implementation by the state of fiscal functions and the implementation of financial control. Smoothing out the differences between taxpayers and tax authorities is possible with the help of tools such as monitoring and audit.
 Analysis of legal norms that regulate the procedure for identifying problems that arise in their stagnation of the significance of their development. All this nutrition will require scientific understanding. Meta: based on the analysis of the specifics of conducting ongoing monitoring and auditing in the field of financial activity. Show the possibility of achieving a balance of private and public interests. The statistics have different methods of analysis and synthesis, formal-logical, legal-legal, historical, statistical. It been shown financial and tax donations can effectively reveal the fiduciary character; the essence and function of subordinate monitoring as an innovative form of subordinate control. A relationship between audit and financial control carried out, and the role of subordinate monitoring established for optimal coordination of private and public interests. The main functions of in-process monitoring and audit seen - fiscal, preventive, and analytical. In order further, explore the balance between private and public interests, it is necessary to look at the prospects for developing significant forms of financial control, expanding the number of subjects of government, so that financial monitoring can carried out. The idea of viability of financial authorities substantiated. Audit findings within the framework of the categories of participants in foreign economic activities to assess the financial stability of renewed economic operators.

International parliamentary institutions and political donations: the case of the European Parliament

Abstract International Parliamentary Institutions (IPIs) increasingly welcome non-state actors (NSAs) within their policy-making procedures. Political donations are an important tool in NSAs' lobbying toolbox that has been well researched at the national level. Nevertheless, we know little about the links between NSAs, IPIs and political finance. Employing the European Parliament as an exploratory case-study, the article meticulously assesses micro-level financial donor data. Contrasting neo-functional and intergovernmental approaches, the results demonstrate a cleavage formed between individuals supporting anti-integration political parties, and international business donating to pro-integration parties. Theoretically, the article validates postfunctionalist approaches as a model for parts of the NSA–IPI relationship. Conceptually, the analysis shows that IPIs can encourage transnational cleavage formation and serve a representative function, which addresses the concerns about democratic deficit that come with the transfer of policy-making authority to international organizations. Simultaneously, financial donations can strengthen movements that oppose an IPI, and have an asymmetric impact on the IPI's political legitimacy. This calls for further research on NSAs' political financing of IPIs, the impact of financial donations on IPIs and the need to update relevant regulatory frameworks.

Maria Weston Chapman, French Salons, and Transatlantic Abolitionism in the Mid-Nineteenth Century

AbstractThis article examines the idea of anti-slavery sociability as part of a wider analysis of the informal elements of the transatlantic anti-slavery movement. It considers how American abolitionist Maria Weston Chapman drew support for the American anti-slavery cause from French salons during her time spent living in Paris from 1848 to 1855. This case-study highlights how a focus on the informal dimensions of anti-slavery activism illuminates the often underappreciated work of female abolitionists in the transatlantic reform sphere. Through the connections she established with the likes of French writer Victor Hugo and Russian exile Nicholas Tourgueneff at salons in Paris, most notably that of Mary Clarke Mohl on the Rue de Bac, Chapman was able to cultivate European support for abolitionism in myriad ways. This included financial donations, goods to be sold at anti-slavery bazaars, and, perhaps most importantly, testimonies against American slavery from renowned Europeans like Hugo that could be republished in the United States.

Barriers, motivators, and opportunities influencing skilled volunteerism and financial donations to non-governmental organizations in urban forestry

Volunteers comprise an important part of arboriculture and urban forestry organizations. While attention is often paid to community members’ motivations, comparatively less attention is given to the skilled professionals who engage or donate to arboriculture and urban forestry committees, chapters, and organizations. Focusing on Canadian and American arborists and urban foresters, we used an online survey which received 1048 responses. In asking about the perceived benefits of volunteering and donating to organizations, the most frequently identified benefit was the ability to contribute to the future of the industry (n = 616), followed by good public relations for one’s company or institution (n = 513) and the ability to influence research and educational endeavourers in arboriculture and urban forestry (n = 496). Job position, industry sector, educational level, and other professional demographics were often significantly associated with the selection of these benefits. We coded qualitative responses about respondents’ perceptions of volunteering and donating time to industry and found three major themes. (1) Constraints to involvement or donations, including limited funds or available time, lack of awareness of opportunities, insurance challenges, or exclusive/unwelcoming environments. (2) Characteristics of worthwhile organizations and programs, including transparency, local and community-oriented events, meaningful and unique events, environmentally and socially beneficial objectives, and opportunities to develop skills. And (3) hesitancies to donate to research-funding organizations, based largely on lack of research dissemination and applicable research. These findings provide helpful guidance for organizations seeking to engage skilled professionals in the many opportunities for volunteerism or donations within urban greening.

Union donations to community organisations and the dampening effect of government legislation: the case of Bill 32 in Alberta, Canada

ABSTRACT Unions in North America have a long history of financial support for charities, non-profits and other community-based organisations. However, very little research has been conducted into how much, to whom and why this financial support is provided. This article reports on a survey examining the financial donation patterns of unions in the Canadian province of Alberta. Alberta is chosen as the jurisdiction for the study as the provincial government recently enacted legislation (commonly referred to as Bill 32) that may force unions to reduce community-based donations, which would negatively impact those organisations and interfere with a core union function. The survey also examines how union financial support changes due to the implementation of this legislation. The study finds that a small but not insignificant percentage of union expenditures are devoted to community giving and that unions tend to donate to a narrow range of causes and organisations. It also finds that union responses to donation-dampening legislation were mixed, in part due to the politically controversial nature of the legislation.

Introducing the PFxEU tracker dataset: Tracking political financing in the European Union

A rich literature examines the links between politics, money and corruption across the globe. Somewhat surprisingly, this topic has not found much attention in European Union studies. This article presents the PFxEU tracker, an open-access dataset that tracks the financial donations received by European Union political parties. It systematically codes (a) each donation received; (b) its amount; (c) the type of donor; and (d) its region of origin. Analysing the dataset, a cleavage can be observed. On one side are parties that have Eurosceptic and nationalist agendas and individual donors. On the opposite side are federalist agendas and international-business donors. Moreover, individuals form the largest donor category, and nearly half of all donations come from Central and Eastern Europe. PFxEU aims to encourage further research into European Union political financing, supports research collaboration devoted to the analysis of corruption and European Union politics and makes basic political information part of the public domain.

Charity campaigns with promotion-framed goals are more effective than those with prevention-framed goals.

Proper communication with the public is crucial for encouraging private donors to make financial and non-financial donations to charities. This study compared the effectiveness of an advertising campaign that used a prevention framing for the charity's purpose and one that used a promotional framing. This experimental study was conducted online with 547 participants. The results showed that the advertising message highlighting the promotional goals of the campaign was more effective than the one based on prevention goals. This result was observed not only for the evaluation of the campaign and organization as well as behavioral intentions, but, crucially, also on the level of actual behavior.

Kerja Sama Misionaris dan Perusahaan dalam Pelayanan Kesehatan Masyarakat di Jawa, 1900– 1930

Public health service activities in the Dutch East Indies increased since the early 20th century. Non-governmental organizations have emerged as a new force in providing health services to natives. Two groups that fall into this category are missions and private companies. They were most mentioned for their contribution to public health services in Java. This article aims to look further at the background and form of the relationship between the two groups. The results of this study indicate that cooperation between missions and companies occurs because both are mutually beneficial. In terms of economic benefits and in spreading the influence of each party to society, especially the natives. The relationship between the two is manifested in the form of financial donations and participation in the implementation of new ideas for more effective and efficient health services.

Sour Grapes? Party Donors and Canadian Leadership Primaries

AbstractPolitical parties around the world are adopting primaries to select leaders and legislative candidates. While a large, though inconclusive, literature has emerged in the American context to explore the consequences of primaries, little attention has been devoted to other national contexts. Exploring patterns of financial donation, this study examines whether individuals who supported a losing leadership candidate are less likely to exhibit subsequent financial commitment to the party compared to those donors whose preferred candidate won the internal election. Drawing upon a novel dataset that includes tens of thousands of donors to recent leadership elections in Canada, we demonstrate that intra-party winners (i.e. those who supported the winning leadership candidate) are more likely to be financially committed to the party in the year after the election than those who supported losers. Results suggest that open and inclusive elections, while participatory in nature, may come at a cost for political parties as losers withdraw from the party in the wake of their loss.