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09.2012 Measurement of Giving and Planned Giving – a Bibliography of Research References 1 Planned Giving and Measurement of Giving – a Bibliography of Research References September 2012 CGAP CGAP has prepared this bibliography on the measurement of giving and on planned giving, drawing on sources available through its current research. It is not fully comprehensive, but a working document which we hope will provide a useful starting point for researchers. It will be updated and extended as more material becomes available. If you would like to suggest additions to the Bibliography, please send reference details to either Margo ([email protected]) or Rachel ([email protected]).
  • 09.2012 MeasurementofGivingandPlannedGivingaBibliographyofResearchReferences1

    Planned Giving and Measurement of Giving a Bibliography of Research References September 2012


    CGAP has prepared this bibliography on the measurement of giving and on planned giving, drawing on sources available through its current research. It is not fully comprehensive, but a working document which we hope will provide a useful starting point for researchers. It will be updated and extended as more material becomes available.

    If you would like to suggest additions to the Bibliography, please send reference details to either Margo ([email protected]) or Rachel ([email protected]).

  • 09.2012 MeasurementofGivingandPlannedGivingaBibliographyofResearchReferences2



    Section 1: Descriptive studies

    Section 2: Analytical studies of philanthropy and giving: why populations and sub-sets of populations give, and to what and, particularly, how taxation affects or could affect this

    Introduction This document presents a listing of references relevant to the collection of data on levels of literature on individual and household giving, with a particular focus on tax-effective and planned giving. It represents a work in progress, and is not intended as a comprehensive document. It is being made available as a useful starting point for researchers, and will be expanded and updated by CGAP. It includes books, articles and organisations (government, third sector and commercial) and their websites, drawn from both the UK and overseas.

    It has a principal focus on the UK, although there are also references to work in the USA, Canada, Australia, New Zealand, and European and other countries.

    Section 1 is mainly concerned with who gives and how much. The content ranges broadly from straightforward descriptions of the total donated to charity/third sector in the UK and elsewhere, to more complex descriptions of who gives to what.

    Section 2 contains the more analytical material, which, broadly speaking, sets out to answer the questions of why populations and sub-sets of populations give, and to what and, particularly, how the taxation affects or could affect this.

    A large part of the more analytical literature on factors affecting philanthropy and donation is based on the sort of questions posed by economists: how are so-called public goods (eg health, social services, overseas aid) privately funded? What is the responsiveness of giving to tax concessions (price elasticity)? This latter question is the main concern of this reference list. There are references to insights from other disciplines (sociology, psychology), but these are limited in number. The list is not about helping behaviour as such; readers interested in the full range of material on helping and giving, drawing in studies from disciplines such as biology, sociology, anthropology, marketing, neuroscience, are referred to the literature reviews of this field carried out by Bekkers and Wiepking, which provide several hundred multi-disciplinary references.

    Where possible, web links have been provided. However, these are not reliable, because all websites are subject to regular maintenance. This means that the actual address of a document may change over time; hence readers may find it more useful to go to an organisations site and search for a document directly, by using the sites own search facility.

  • 09.2012 MeasurementofGivingandPlannedGivingaBibliographyofResearchReferences3

    Section 1: Descriptive studies 1.1 UK surveys

    Association of Charitable Foundations (2004) Why rich people give ACF. www.philanthropyuk.org

    Banks J and Tanner S (1997) The State of Donation: household gifts to charity 1974-96 (uses data on giving drawn from Family Expenditure Survey over time) The Institute for Fiscal Studies, London. http://www.ifs.org.uk/comms/comm62.pdf

    Barclays Wealth (2009) Tomorrows philanthropist Barclays Wealth http://www.barclayswealth.com/insights/assets/pdf/Barclays-Wealth-Tomorrows-Philanthropist_UK.pdf

    Bekkers R and Wiepking P (2011) Who gives? A literature review of predictors of charitable giving. Part One: Religion, education, age and socialization Voluntary Sector Review vol 2 no 3 (Note: Part Two forthcoming summer 2012) http://www.ingentaconnect.com/content/tpp/vsr/2011/00000002/00000003/art00004

    Breeze B (2010) Donors arent dopes: the impact of the recession on charitable giving Centre for Charitable Giving, University of Kent. http://www.kent.ac.uk/sspssr/cphsj/documents/Beth%20comment%20on%20UK%20giving%202009.pdf

    Breeze B (2008-2011) The Coutts Million Pound Donors Report, annual editions 2008, 2009, 2010, 2011. Coutts and University of Kent. http://www.kent.ac.uk/sspssr/cphsj/research/couttsmilliondonor.html

    Breeze B and Morgan G G (2009) Philanthropy in a recession: an analysis of UK media representations and implications for charitable giving NCVO/VSSN. http://www.ncvo-vol.org.uk/sites/default/files/UploadedFiles/Research_Events/Breeze_and_Morgan.pdf

    Brick P and Stringer E (2009) Achieving more together: foundations and new philanthropists New Philanthropy Capital. http://www.philanthropycapital.org/publications/improving_the_sector/grantmaking/Achieving_more_together.aspx

    Brookes M, de las Casas L and Lomax P (2010) The business of philanthropy: building the philanthropy advice market New Philanthropy Capital. http://www.philanthropycapital.org/publications/improving_the_sector/improving_philanthropy/business_of_philanthropy.aspx

    CAF/NCVO (2004/05, 2006, 2007, 2008, 2009, 2010, 2011) UK Giving, 2005-11 editions, CAF/NCVO. https://www.cafonline.org/navigation/footer/about-caf/news,-events-and-publications/publications.aspx

    Charities Aid Foundation (2006) Analysis of giving through Gift Aid, CAF. www.cafonline.org/pdf/GiftAidResearch2006.pdf

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    Charities Aid Foundation (2005) Analysis of UK payroll giving CAF. http://www.cafonline.org/pdf/PayrollGiving2005.pdf

    Charities Aid Foundation (2002) Donations Foresight (independent researchers commissioned by CAF; draws basic information on giving and economy together to make projections for the future) CAF. www.cafonline.org/publications/archive/donations-foresight.aspx

    Charities Aid Foundation (2004) Share Giving sheer indifference: a research report on the use of Share Giving by charities CAF Research. http://nfpsynergy.net/share-giving-sheer-indifference-march-2004

    Charity Commission (2009) Economic Survey of Charities Charity Commission. http://www.charitycommission.gov.uk/

    Cowley E, McKenzie T, Pharoah C and Smith, S (2011) The new state of donation: Three decades of household giving to charity 1978-2008. (uses data on giving drawn from the ONS Living Costs and Food Survey, formerly Family Expenditure Survey over time), CGAP/CMPO 2011. http://www.cgap.org.uk/research/research-outputs.html Farrell L and Walker I (1997) It could be you! But whats it worth? The welfare gains from Lotto Working Paper no 97/4, Institute for Fiscal Studies. http://www.ifs.org.uk/publications/2761

    Fenton N (1994) Who Cares? Report of a Pilot Study into Public Attitudes to Charities and Volunteering Loughborough University of Technology.

    Fitzherbert L (1995) Winners and Losers: the Impact of the National Lottery Joseph Rowntree Foundation. http://www.jrf.org.uk/publications/winners-and-losers-impact-national-lottery

    Gaio A (2009) Local Pride: Individual giving to the arts in England Arts & Business/City University, London. http://artsandbusiness.org.uk/media%20library/Files/Research/Individual%20Giving%20FINAL-1.pdf

    Goodey L (2009) The public bond with tax-effective giving in the UK: a survey of the awareness of and attitudes to tax-effective giving Charities Aid Foundation. https://www.cafonline.org/pdf/PublicBond_Report.pdf

    Hems L, Harris J and Gallagher L J (2010) Who are the givers? Institute for Philanthropy. http://instituteforphilanthropy.org/cms/pages/documents/Who_Are_The_Givers.pdf

    Low N, Butt S, Ellis Paine A and Davis Smith J (2007) Helping out: a survey of volunteering and charitable giving The Cabinet Office. http://webarchive.nationalarchives.gov.uk/+/http://www.cabinetoffice.gov.uk/media/cabinetoffice/third_sector/assets/helping_out_national_survey_2007.pdf

    McCormick J (2009) NICVA State of the Sector V Northern Ireland Voluntary and Community Sector Almanac NICVA. http://www.nicva.org/publications/state-sector-v

    McKenzie T and Pharoah C (2010) Commentary on recent research and debate about reforming Gift Aid CGAP Briefing Note www.cgap.org.uk/research/research-outputs.html

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    McKenzie T and Pharoah C (2010) Gift Aid Reform or Inform? CGAP Briefing Note 5. www.cgap.org.uk/research/briefing-papers.html

    McKenzie T and Pharoah C (2011) How generous is the UK? CGAP Briefing Note 7. http://www.cgap.org.uk/uploads/Briefing%20Notes/CGAP%20BN7%20household%20spending.pdf

    McKenzie T and Pharoah C (2009) Thinking through the effects of changes in income tax-relief on giving CGAP Briefing Note 1. www.cgap.org.uk/research/briefing-papers.html

    Mermiri T and Tuchner J (2011) Private Investment in Culture 2009/2010 Arts&Business. http://artsandbusiness.org.uk/Central/Research/Investment-and-funding/private_investment_culture_0910.aspx

    NCVO (2006) Charitable Giving the tide has turned: The fall and rise of charitable giving 1995-2000 NCVO press release.

    NCVO (1998-2007) The UK Voluntary Sector Almanac, 1998-2007 editions, NCVO.

    NCVO (2001) Voluntary Organisations and Social Capital NCVO.

    Neville N and Waddingham J (2009) Donor attitudes to giving in the credit crunch: the second monthly monitor Just Giving. http://justgiving-charity-support.zendesk.com/attachments/token/4r67w3ax0c71ih4/?name=Donor_attitudes_to_giving_in_the_credit_crunch_Feb2010.pdf

    Osborne S P and Hems L (1995) The Economic Structure of the Charitable Sector in the United Kingdom Nonprofit and Voluntary Sector Quarterly 24, pp321-35. http://nvs.sagepub.com/content/24/4/321.abstract

    Pharoah C (2010) Challenges for tax policy towards individual charitable giving the experience of recent attempts to reform the UK Gift Aid scheme Voluntary Sector Review vol 1 no 2, Policy Press. Bristol.

    Pharoah C (2008-2011) Charity Market Monitor 2008-2011 CaritasData, London (formerly Charity Trends 1986/7-2007 editions, Charities Aid Foundation, West Malling, named Dimensions of the Voluntary Sector for 1995-2000 editions). http://www.wlrstore.com/caritas-data/charity-market-monitor.aspx

    Pharoah C and Harrow J (2011) A legacy for the nations health Journal of Communications in Health Care vol 4 no 1, W S Maney & Son Ltd. pp1-14.

    Pharoah C and Harrow J (2009) Charitable legacies in an environment of change CGAP. http://www.cgap.org.uk/uploads/CharitableLegaciesinanEnvironmentofChange.pdf

    Pharoah C and Tanner S (1997) Trends in Charitable Giving Fiscal Studies vol 18 pp427-44, Institute for Fiscal Studies. http://www.ifs.org.uk/publications/1676

    Ross Group (2010) Ross-CASE Survey 2009-10 A survey of donations to higher education institutions in the UK The Ross Group. www.rosscasesurvey.org.uk/

    Sargeant A (2001) Public Trust and Confidence: an Empirical Study Centre for Voluntary Sector Management. Email Adrian Sargeant ([email protected])

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    Sargeant A and Lee S (2002) Improving public trust in the voluntary sector: an empirical analysis International Journal of Nonprofit and Voluntary Sector Marketing vol 7 no 1, pp68-83 John Wiley & Sons, Ltd. http://onlinelibrary.wiley.com/doi/10.1002/nvsm.168/abstract

    Schnepf S and Micklewright J Who gives to what cause? School of Social Sciences, University of Southampton (how giving to different causes clusters together) Strategy Complete (2008) Review of Payroll Giving Strategy Complete.

    Tarling R (1998) The National Lottery: evidence from the British Social Attitudes survey CAF/Institute of Social Research. https://www.cafonline.org/publications/archive/the-national-lottery.aspx

    Taylor J, Webb C and Cameron D (2007) Charitable giving by wealthy people HMRC/IPSOS-Mori. http://www.hmrc.gov.uk/research/report29-giving-by-wealthy.pdf

    Taylor-Gooby P (1993) The Future of Giving: Evidence from the British Social Attitudes Survey RSU Occasional Paper 4, CAF, Kent.

    Walker C and Pharoah C (2002) A lot of give: trends in charitable giving for the 21st century Hodder & Stoughton.

    1.2 Other countries


    Giving and Fund Raising in Asia Asian Development Bank, Manila (2002).


    Australias generosity breaks record Queensland University of Technology (2009).

    Australians Giving and Volunteering The Australian Government Department of Family and Community Services and ACOSS, Sydney (2004)

    Giving Australia: Research on Philanthropy in Australia (2004) The Australian Government Department of Family and Community Services and ACOSS, Sydney (2005). www.fahcsia.gov.au/internet/facsinternet.nsf/via/pmcbp/$file/ga_volunteering.pdf

    Tax Deductable Giving in 2006-2007 Australian Centre for Philanthropy and Nonprofit Studies (2008).


    A Portrait of Canadas Charities Canadian Centre for Philanthropy (now Imagine Canada) (1994).

    Caring Canadians, Involved Canadians: Highlights from the 2004 Canada Survey of Giving, Volunteering and Participating (1997, 2000, 2004, and 2007) Catalogue : 71-542-XPE http://www.gdsourcing.com/works/NSGVP.htm

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    Highlights from the 2000 National Survey of Giving, Volunteering and Participating, 2000. http://www.givingandvolunteering.ca/pdf/n-2000-hr-ca.pd The Canadian National Survey of Giving, Volunteering and Participating 2000 Statistics Canada/Canadian Center for Philanthropy (2000). http://statcan.gc.ca; http://givingandvolunteering.ca

    Preparing for a Changing World: Psychographics and the Canadian Charitable Non-Profit Sector Canadian Centre for Philanthropy (now Imagine Canada) (1994).

    The Civic Core in Canada: Disproportionality in Charitable Giving, Volunteering, and Civic Participation in Nonprofit and Voluntary Sector Quarterly, vol 30, no 4 pp761-80 (2001).

    The National Survey of Giving, Volunteering and Participating (NSGVP) (2007). http://www.nsgvp.org

    The National Survey of Giving, Volunteering and Participating Factsheets: Charitable Giving in Canada; Motivations and Barriers to Giving; Who Are Canada's Donors? http://www.givingandvolunteering.ca/factsheets


    Charitable Giving by Individuals: Empirical Study of Urban China Paper presented at the annual meeting of the American Sociological Association, San Francisco (2004).


    La gnrosit des Francais Centre dtude et de Recherche sur la Philanthropie (2005).


    Kurzzusammenfassung 2. Freiwilligensurvey 2004 (Summary no 2: Survey of Volunteering, 2004) BMSFSFJ (2005).


    Charitable Giving and Tax Incentives: Japan, The Netherlands and the US, Tax Notes International, vol 48 (3), pp311-18 (2007).

    Charitable giving in the UK and USA: brief overview of the similarities and differences in giving between the two countries, c 2007 (Philanthropy UK website) (2007).

    Coasting, in R Bremner (1994), Giving: Charity and Philanthropy in History (1987).

    Cross-border Philanthropy CAF Research (2000).

    Giving: Charity and Philanthropy in History Transaction (1994).

    Global Civil Society 2004-5 Sage Publications in association with the Centre for the study of Global Governance and Civil Society at the London School of Economics (2005).

    Philanthrocapitalism: How the Rich Can Save the World (2008).

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    Philanthropy in Handbook of Giving, Reciprocity and Altruism, pp1201-69 Elsevier (2006).

    Tax Incentives for Charitable Giving to Arts and Culture: a Comparison between the USA, Japan and the Netherlands, paper submitted to the 2006 conference of the Association of Cultural Economics International in Vienna (2006).

    The Politics of Foundations Routledge (2007).

    The State of Giving Research in Europe: household donations to charitable organizations in twelve European countries Pallas Publications, Amsterdam 2009. http://www.aup.nl/do.php?a=show_visitor_book&isbn=9789085550099&l=2


    Philanthropy in Israel - patterns of giving and volunteering of the Israeli public (2000).


    Imprese, consumatori e solidariet, Presentazione indagini 2001-2002 Doxa (2003). http://www.doxa.it/italiano/nuoveindagini/0302imprese.pdf


    Giving In the Netherlands Panel Survey (GINPS), Biennial survey of giving run since 2002. Free University, Amsterdam http://www.giving.nl/

    The Family Survey of the Dutch Population Nijmegen University (2000).

    The growth of the nonprofit sector in the Netherlands, Nonprofit and Voluntary Sector Quarterly, 30, pp221-46 (2001).

    New Zealand

    Funding New Zealand 2002 Resource flows to the community non-profit sector in New Zealand Philanthropy New Zealand (2002).

    The Philanthropy New Zealand 2003 Giving Behaviours and Attitudes Survey Philanthropy New Zealand (2003).


    Contributions to charitable organizations in a developing country: the case of Singapore, International Journal of Social Economics 25 pp25-42 (1998).

    The state of giving inaugural study of Singapores giving landscape NVPC (2005).

    South Africa

    A Nation of Givers? Social Giving Among South Africans The State of Social Giving in South Africa Report Series, Research Report No1, University of KwaZulu-Natal (2005).

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    Bank of America Study of High Net Worth Philanthropy, The Centre on Philanthropy at Indiana University Biennial study since 2006. Centre on Philanthropy at Indiana University. http://mediaroom.bankofamerica.com/phoenix.zhtml?c=234503&p=mediamention&id=394026

    America Gives: a Survey of Americans Generosity after September 11, Nonprofit and Voluntary Sector Quarterly, vol 34, no 1, pp110-35 (2005).

    A revised methodology for estimating total personal giving in the United States, with preliminary estimates for the period 1984-1992. Voluntas, vol 4, no 2 pp233-49 (1993).

    Charitable Giving, Volunteering, and the Paid Labor Market, Nonprofit and Voluntary Sector Quarterly, vol 38, no 1, pp77-94 (2009).

    Dimensions of the Independent Sector: a Statistical Profile, The Independent Sector, Washington DC (1989).

    Embarking on a Republic of Benevolence? New Survey Findings on Charitable Giving, Nonprofit and Voluntary Sector Quarterly 27 pp237-42 (1998).

    Gender Differences in Charitable Giving in Great Britain, Voluntas, vol 19, no 2, pp103-24 (2008).

    Giving and Volunteering in the United States, 1990 and 1996 editions, Independent Sector, Washington DC (1990, 1996).

    Giving During Recessions and Economic Slowdowns, Giving USA Spotlight, issue 3 (2008).

    Giving in Numbers, 2008 edition Committee Encouraging Corporate Philanthropy (2009).

    Giving to Secular Causes by the Religious and Non-religious: an Experimental Test of the Responsiveness of Giving to Subsidies, Nonprofit and Voluntary Sector Quarterly, vol 33, no 2, pp271-89 (2004).

    Giving USA 2005 the annual report on Philanthropy for the Year 2004 Center on Philanthropy at Indiana University (2005).

    Philanthropic Styles in the United States: Toward a Theory of Regional Differences, Nonprofit and Voluntary Sector Quarterly 25 (1996).

    Philanthropy's Indispensable Ally, Philanthropy, XIX, pp8-9 (2005).

    Portraits of Donors: Bank of America Study of High Net-Worth Philanthropy, The Center on Philanthropy at Indiana University, Bloomington, IN (2007).

    Results from 2 National Surveys of Philanthropic Activity in Research Papers sponsored by the Commission on Private Philanthropy and Public Needs 1, pp157-323, Treasury Department, Washington DC (1977).

  • 09.2012 MeasurementofGivingandPlannedGivingaBibliographyofResearchReferences10

    Socio-Demographic and Personality Characteristics of Canadian Donors Contributing to International Charity, Nonprofit and Voluntary Sector Quarterly, vol 38, no 3, pp413-40 (2009).

    The Charitable Deduction: Subsidy or Limitation? Nonprofit and Voluntary Sector Quarterly 2000 29, pp173-78 (2000).

    The State of Church Giving Through 1998 Baker Books (2000).

    The Variability of the Charitable Giving of the Wealthy, Working paper no 126, Program on Non-profit Organisations, Yale University Press, New Haven, CT (1987).

    Weathering an uncertain economy what effect will the U.S. economy have on charitable giving as nonprofits gear up for the year-end giving season and 2009? The Centre on Philanthropy at Indiana University (2008).

    Who Gives to What? in The Non-Profit Sector, A Research Handbook, pp321-39, Yale University Press (1987).

    Who Really Cares: the Surprising Truth about Compassionate Conservatism, New York: Basic Books (2006).

    1.3: International/other countries: tax and giving; tax regimes compared; includes European Foundation Centre work on tax regimes in 27 countries, and foundations in Europe; work by Dehne et al 2008, comparing tax and non-profit-making organisations in 35 countries; other reference lists


    Dehne A, Friedrich P, Nam C W and Parsche R (2008) Taxation of Nonprofit Associations in an International Comparison Sage/Association for Research on Nonprofit Organizations and Voluntary Action. www.sagepublications.comnvs.sagepub.com/cgi/content/abstract/37/4/709

    James E (1989) The Nonprofit Sector in International Perspective: Studies in Comparative Culture and Policy.

    Weisbrod B A (1991) Tax Policy Toward Nonprofit Organisations: an Eleven Country Survey Voluntas vol 2, no 1 pp3-25.

    New Zealand

    Philanthropy New Zealand (current) Tax-Effective Giving. http://giving.org.nz/business/effective?PHPSESSID=1df2933fb52ce81b6cf2b7b68bad89e


    EAPG Cross-Border Directory (current) European Association for Philanthropy and Giving (EAPG). www.eapg.org

    Comparative Highlights of Foundation Laws, The European Union of 27 (2007) European Foundation Centre (EFC).

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    Comparative Map of the Foundation Sector in the EU (2008) EFC.

    Foundations Legal and Fiscal Environments Mapping the European Union of 27 (2007) EFC.

    Understanding European Research Foundations: Findings from the FOREMAP project (2009) EFC.

    Main National Accounts Tax Aggregates from Government Statistics in the Economy and Finance database (2006) Eurostat. http://epp.eurostat.cec.eu.int/portal/page?_pageid=0,1136173,0_45570701&_dad=portal&_schema=PORTAL [accessed 01/03/06].

    Friedrich P, Kaltschtz A, Nam C W, Parsche R and Wellisch D (2005) Die Besteuerung gemeinntziger Organisationen im internationalen Vergleich. IFO Forschungsbericht 24 [Taxation of non-profit-making organisations in international comparison: IFO Research Report 24] Munich: IFO Institute for Economic Research.

    Other reference lists

    Philanthropic Studies Index: a reference (guide) to literature on voluntarism, nonprofit organizations, fund raising, and charitable giving Indiana University Center on Philanthropy (1994).

    The Literature of the Nonprofit Sector: a Bibliography with Abstracts Foundation Center (1994).

    Reference List from The Voluntary Action Programme of the Department of Canadian Heritage Her Majesty the Queen, as represented by the Minister of Supply and Services (1995).

    North Carolina State University Planned Giving and Donations Resource List FundSvcs.org (2009).

    Bekkers, R and Wiepking, P Generosity and Philanthropy: a Literature Review (2007).

    Section 2: Analytical studies of philanthropy and giving: why populations and sub-sets of populations give, and to what and, particularly, how taxation affects or could affect this. The descriptive studies that set out to segment donors by their demographic, social and personal position and circumstances lead to into analytical studies of why they give, and what makes them give more or less. The questions that concern most of the analytical studies listed here are the kinds of questions posed by economists, and particularly neoclassical economists, including:

    How are so-called public goods (eg health, social services, overseas aid) privately funded - what is being bought and sold? A related topic: is the economists concept of

  • 09.2012 MeasurementofGivingandPlannedGivingaBibliographyofResearchReferences12

    crowding-out valid, ie does increased government spending of some or all of the third sector reduce charitable donations?

    What is the responsiveness of giving to tax concessions (price elasticity)? Does a tax concession produce proportionately more or less giving (if any)?

    Do people on low, middle or high incomes give proportionately more, and how does an increase or decrease in income affect giving (income elasticity)? A sub-set of these donation and income studies examines the existence of what is known as the U-shaped curve, whereby middle-income groups appear to spend proportionately less than lower and higher groups.

    The analytical studies that concern these economic questions and/or use economists methods are indicated with an asterisk below. The economists approaches are summarised in, for example, Steinberg (1997), Peloza and Steele (2005) and Andreoni (2001, 2007). Briefly, the evidence indicates that the question of tax relief is important for policy, because a reduction in tax where the elasticity is minus one or greater could provide a pound-for-pound increase in giving. Many of the initial studies concluded that giving is highly responsive to tax relief (price elasticity greater than minus one). These studies indicated elasticities between minus one and minus three, so a tax concession might produce more than proportional increases in giving.

    It remains broadly true that most studies of giving, and of tax and giving, depend upon what is referred to as cross-sectional studies. These segment and compare sub-populations behaviour at a single point in time, or over successive periods. For the most part, these are likely to reveal associations, rather than causal relationships, and are what some social scientists refer to as comparative statics. Comparative dynamics (observing a populations behaviour subject to change over time) suggests cause and effect more reliably but, as some of the articles point out, the research needed is more costly: large panel studies are needed, rather than cross-sectional single-point surveys. There are relatively few of these in the literature. There are relatively few panel data studies (again, principally American); they suggest that giving is less responsive to tax relief than was thought (price elasticity between zero and minus one), that is to say, a lower price (tax concession) increases giving but by less than pound for pound.

    Studies concentrating on income and giving (again, mainly American) suggest that the rich are more responsive to tax changes. Some evidence suggests that temporary changes are more efficacious, although this could be the result of the advertising effect and/or the panic do it now effect, and also that matching is more efficacious than relief.

    Given that many of the studies on giving and taxation and giving are American, are the findings valid for other polities with different economies, welfare provision, culture and traditions? There are also legal and administrative differences: in the USA, tax relief goes to the donor, in the UK to the charity; this might limit responsiveness to tax changes.

    This is particularly important for countries with strong welfare-state provision. There are few studies that make this comparison explicitly. Those that do find similar results to American studies of tax and giving (eg Borgloh, 2008 Germany). This admittedly limited number of studies suggests that findings from the American research can be extended to European nations.

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    Despite this, UK residents seem to be less responsive to tax incentives: Jones and Posnett (1991) examined household income, tax returns and covenants in 1985-6, and found no conclusive evidence. This predates major changes in Gift Aid and other concessions and charities promotion of tax-efficient giving since 2002. Research on attitudes to charitable donation since then suggests that UK population is not particularly responsive to tax relief (ie attitudinal studies, rather than micro-economic data studies). Researchers at CAF concluded that Gift Aid and related changes had increased donation following changes in tax policy in 2000 and 2002. Giving increased following these changes; however, this followed a period of stagnation in giving in the 1990s, and it is possible that the cause of increase cannot be separated from the results of changes in the economy, income and employment as a whole, as well as increased efforts at raising funds by the charitable sector.

    There are few studies on tax and corporate giving (again, mostly American). When firms make donations, for the most part, they use the maximum tax relief, and companies donations are probably more, or at least similarly responsive to tax relief. Differences in UK/USA tax law with regard to businesses are relatively small, so again the American findings on tax and giving probably hold true for UK firms.

    Earlier work on crowding out tended to favour the classical economic view of private (donated) and public funding as substitutes. More recent work (eg Brooks, Ferris, Dokko, Horne et al all USA) suggests that this is, at best, an over-simplification, and quite possibly wrong: government many may stimulate private giving. This is termed the signalling effect.

    2.1 Analytical Studies

    Abrams B A and Schmitz, M D (1978) The 'crowding-out' effect of governmental transfers on private charitable contributions, Public Choice 33 pp29-39 (USA).*

    Abrams B A and Schmitz, M D (1984) The 'crowding-out' effect of governmental transfers on private charitable contributions: cross-section evidence National Tax Journal 37, p563 (USA).*

    Andreoni J (2007) Charitable giving in the New Palgrave Dictionary of Economics, 2nd Edition (USA).*

    Andreoni J (1993) An Experimental Test of the Public-Goods Crowding-Out Hypothesis American Economic Review 83, pp1317-27 (USA).*

    Andreoni J (1989) Giving with Impure Altruism: Applications to Charity and Ricardian Equivalence Journal of Political Economy 97, pp1447-58 (USA).*

    Andreoni J (1990) Impure Altruism and Donations to Public Goods: a Theory of Warm-Glow Giving Economic Journal 100, pp464-77 (USA).*

    Andreoni J (2001) The Economics of Philanthropy in The International Encyclopaedia of the Social and Behavioral Science, Smelser N J and Baltes P B, (eds), pp1369-76, London: Elsevier (USA).

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    Randolph W C (1995) Dynamic Income, Progressive Taxes, and the Timing of Charitable Contributions Journal of Public Economy 103, pp709-38 (USA).*

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    Reece W S and Zieschang K D (1989) Evidence on taxation and charitable giving from the 1983 U S Treasury tax model file Economics Letters 3, pp49-53 (USA).*

    Reich R (2005) A Failure of Philanthropy: American Charity Short-changes the Poor, and Public Policy is partly to Blame Stanford Social Innovation Review Winter 2005, pp23-33 (USA).

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    Ricketts R C and Westfall P H (1993) New Evidence on the Price Elasticity of Charitable Contributions Journal of the American Taxation Association 15, pp1-25 (USA).*

    Roberts R (1984) A Positive Model of Private Charity and Public Transfers, Journal of Political Economy, 92(1) pp136-48 1984 (USA).*

    Robinson J (1990) Estimates of the Price Elasticity of Charitable Giving: a Re-appraisal Using 1985 Itemizer and Non-itemizer Charitable Deduction Data Journal of the American Taxation Association 12 pp39-50 (USA).*

    Romano R and Yildirim H (2001) Why charities announce donations: a positive perspective Journal of Public Economics 81, pp423-47 (USA).

    Romney-Alexander D (2002) Payroll Giving in the UK: Donor Incentives and Influences on Giving Behaviour International Journal of Non-Profit and Voluntary Sector Marketing vol 7 issue 1, pp84-92 (UK).

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    Rose-Ackerman S (1996) Altruism, nonprofits, and economics Journal of Economic Literature 34, pp701-28 (USA).*

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    Rotolo T and Wilson J (2006) Substitute or Complement? Spousal Influence on Volunteering Journal of Marriage and Family 68, pp305-19 (USA).

    Sargeant A (1999) Charitable Giving: Towards a Model of Donor Behavior Journal of Marketing Management 15, pp215-38 (UK).

    Sargeant A (2001) Using donor lifetime value to inform fundraising strategy Nonprofit Management and Leadership 12, pp25-38 (UK).

    Sargeant A and Lee S (2004) Donor trust and relationship commitment in the UK charity sector: the impact on behavior Nonprofit and Voluntary Sector Quarterly 33, pp185-202 (UK).

    Sargeant A and Lee S (2004) Trust and Relationship Commitment in the United Kingdom Voluntary Sector: Determinants of Donor Behavior Psychology and Marketing 21, pp613-35 (UK).

    Sargeant A and McKenzie J (1998) A Lifetime of Giving: an Analysis of Donor Lifetime Value Charities Aid Foundation, West Malling (UK).

    Sargeant A and Woodliffe L (2007) Individual Giving Behaviour: a Multi-Disciplinary Review in A Sargeant and W Wymer (eds) The Nonprofit Marketing Companion, London: Routledge (UK).

    Saxton J and Denye A (2004) You can take a Gift Aid Horse to Water CAF Research (UK).

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    Scharf K and Smith S (2000) Why are tax expenditures for giving embodied in fiscal constitutions? Journal of Public Economics 75, pp365-8 (USA).

    Scharf K and Smith S (2009) Gift Aid donor research: exploring options for reforming higher-rate relief; a report for HMRC and HMT HMRC/HMT (UK).

    Schervish P G (1993) The dependent variable of the independent sector: a research agenda for improving definition and measurement of giving and volunteering Voluntas vol 4 no 2, pp223-32 (USA).*

    Schervish P G (1994) The dependent variable of the independent sector: the definition and measurement of giving and volunteering Voluntas vol 5 no 2 (USA).

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    Schervish P G and Havens J (1995) Explaining the curve in the U-shaped curve Voluntas 6, pp202-25 (USA).

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    Schervish P G and Havens J (1997) Social Participation and Charitable Giving: a Multivariate Analysis Voluntas vol 8 no 3, pp235-60 (USA).

    Schiff, J (1985) Does Government Spending Crowd Out Charitable Contributions? National Tax Journal 38, pp535-46 (USA).

    Schlegelmilch B B, Diamantopoulos A and Love A (1997) Characteristics affecting charitable donations: empirical evidence from Britain Journal of Marketing Practice: Applied Marketing Science 3, pp14-28 (UK).

    Schlegelmilch B B, Love A and Diamantopoulos A (1997) Responses to Different Charity Appeals: the Impact of Donor Characteristics on the Amount of Donations European Journal of Marketing 31, pp548-60 (International).

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    Steinberg R S (1991) Does Government Spending Crowd Out Donations? Annals of Public and Cooperative Economics 62, pp591-617 (USA).*

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    Vesterlund L Why do People Give? (2006) in W E Powell and R Steinberg (eds) The Nonprofit Sector: A Research Handbook, Yale University Press, pp568-90 (USA).

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    2.2: Methodology

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    Rooney P M, Steinberg K and Schervish P G (2004) Methodology Is Destiny: the Effect of Survey Prompts on Reported Levels of Giving and Volunteering, Nonprofit and Voluntary Sector Quarterly 33 pp628-54.

    Smith, H W (1993) Some thoughts on the validity of estimates of charitable giving, Voluntas vol 4 no 2, pp251-61.

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    Tanner S (1998) How much do consumers spend? Comparing the FES and National Accounts, in Banks J and Johnson P (eds) How Reliable is the Family Expenditure Survey? Trends in Incomes and Expenditures over Time, Institute for Fiscal Studies.

    Tanner S (1996) How much do consumers spend? Comparing the FES and National Accounts, conference paper, Institute for Fiscal Studies.

    Triest R (1998) Econometric issues in estimating the behavioral response to taxation: a nontechnical introduction, National Tax Journal 51 pp761-7.

    Wilhelm M O (2007) The Quality and Comparability of Survey Data on Charitable Giving, Nonprofit and Voluntary Sector Quarterly 36 pp65-84.

    Wooldridge J M (2002) Econometric Analysis of Cross Section and Panel Data MIT Press.

    About CGAP

    The ESRC Centre for Charitable Giving and Philanthropy (CGAP) is the first academic centre in the UK dedicated to research on charitable giving and philanthropy. Three main research strands focus on individual and business giving, social redistribution and charitable activity, and the institutions of giving. CGAP is a consortium comprising Cass Business School, University of Edinburgh Business School, University of Kent, University of Southampton, University of Strathclyde Business School and NCVO. CGAPs coordinating hub is based at Cass Business School. CGAP is funded by the ESRC, the Office for Civil Society, the Scottish Government and Carnegie UK Trust.

    For further information on CGAP, visit www.cgap.org.uk


    The Centre for Charitable Giving and Philanthropy (CGAP) gratefully acknowledges the joint funding support of the Economic and Social Research Council, the Office for Civil Society, the Scottish Government and Carnegie UK Trust for the research programme on which this report is based. CGAP is a research consortium with four funding streams consisting of: a knowledge exchange Hub (Cass Business School, City University, RES-593-25-0006); Individual and Business Giving (Strathclyde Business School, University of Strathclyde, RES-593-25-0008), Charity and Social Redistribution (University of Southampton and University of Kent, RES-593-25-0003), Institutionalised Giving Structures (Cass Business School and University of Edinburgh Business School, RES-593-25-0004). The National Council of Voluntary Organisations (NCVO) is a partner in the research consortium.