Author: Biles, George E. and Morris, Valerie B.

Publication Year: 1981

Media Type: Report

Summary:

This article examines the impact of the 1981 Economic Recovery Tax Act on individual charitable giving. These studies consistently demonstrate that strong, independent relationships exist between levels of individual contribution and changes in (1) the tax-defined price-of-giving and (2) personal income levels.

Abstract: This article examines the impact of the 1981 Economic Recovery Tax Act on individual charitable giving. These studies consistently demonstrate that strong, independent relationships exist between levels of individual contribution and changes in (1) the tax-defined price-of-giving and (2) personal income levels. These two factors clearly are not the only factors affecting individual contributions to charity. Yet, because of their consistency, they can suggest impacts on individual charitable giving with some degree of precision. (p. 60)

Arts & Intersections:

Categories: Fundraising