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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]).


Contents

Introduction

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 organisation’s site and search for a document directly, by using the site’s own search facility.


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) Tomorrow’s 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 aren’t 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


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 what’s 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


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 nation’s 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])


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

Asia

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

Australia

Australia’s 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).

Canada

A Portrait of Canada’s 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


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

China

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

France

La générosité des Francais Centre d’Étude et de Recherche sur la Philanthropie (2005).

Germany

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

International

‘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).


‘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

Israel

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

Italy

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

Netherlands

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).

Singapore

‘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 Singapore’s 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).


USA

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).


‘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

International

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

Europe

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).


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, Kaltschütz A, Nam C W, Parsche R and Wellisch D (2005) Die Besteuerung gemeinnütziger 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


‘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 population’s 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.


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).


Andreoni J (2006) ‘Leadership Giving in Charitable Fund-Raising’ Journal of Public Economic Theory 8, pp1-22 (USA).

Andreoni J (1988) ‘Privately Provided Public Goods in a Large Economy: the Limits of Altruism’ Journal of Public Economics 35, pp57-73 1988 (USA).

Andreoni J (1990) ‘Impure Altruism and Donations to Public Goods: A Theory of Warm-Glow Giving’ The Economic Journal vol 100 no 401 (June 1990), pp464-77 (USA).

Andreoni J and Bergstrom T (1996) ‘Do government subsidies increase the private supply of public goods?’ Public Choice 88, pp289–308 (USA).*

Andreoni J and Payne A (2009) ‘Is crowding out due entirely to fundraising? Evidence from a panel of charities’ (USA).* http://econ.ucsd.edu/~jandreon/WorkingPapers/andreoni_payne2.pdf

Andreoni J and Payne A A ‘Do Government Grants to Private Charities Crowd Out Giving or Fundraising?’ American Economic Review 93, pp792-812 (USA).

Andreoni J and Vesterlund L (2001) ‘Which is the Fairer Sex? Gender Differences in Altruism’ Quarterly Journal of Economics vol 116 no 1, p293 (USA).

Andreoni J, and Miller J (2002) ‘Giving According to Garp: an Experimental Test of the Consistency of Preferences for Altruism’ Econometrica 70, pp737-53 (USA).*

Andreoni J, Brown E and Rischall I (2003) ‘Charitable Giving by Married Couples: Who Decides and Why Does it Matter?’ Journal of Human Resources 38, pp111-33 (USA).

Anheier H, Salamon L and Archambault E (1996) ‘Do Patterns of Private Giving and Volunteering Vary by Country?’ in Pharoah, C (ed) Dimensions of the Voluntary Sector 1996 CAF (UK).

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2.2: Methodology

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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. CGAP’s 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

Acknowledgements

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.