TY - JOUR
T1 - Giving to local schools
T2 - Corporate philanthropy, tax incentives, and the ecology of need
AU - Guthrie, Doug
AU - Arum, Richard
AU - Roksa, Josipa
AU - Damaske, Sarah
N1 - Funding Information:
The Survey of Corporate–Community Relations examined the way companies interact with their local communities. In particular the study looked at charitable giving and philanthropy as a means of community involvement. The goal was to better understand the role of the corporate sector in society. Data were collected through telephone interviews conducted by the University of California, Berkeley, Survey Research Center. The project was funded by a grant from the Ford Foundation and supported administratively by the Social Science Research Council. The data provide insights into how various businesses see their role in the community. shows the sample’s representativeness relative to other samples of organizations. Table A1
PY - 2008/9
Y1 - 2008/9
N2 - This paper extends work on corporate philanthropy by arguing that we need to look not only at legal and institutional factors that shape corporate philanthropic activity but also at the ecology of the "consuming" organizations toward which philanthropic activity is directed. We examine the forces that shape the philanthropic practices of corporations, focusing our analysis on corporate giving to local schools. The analysis draws upon a survey of the philanthropic practices of a representative sample of 2776 corporations in the United States in 2002. Two significant findings emerge: first, higher levels of state corporate taxation are associated with greater levels of giving to local schools. This finding fits well with established arguments about the relationship between tax write-offs and charitable giving-higher taxes provide greater incentives for increasing philanthropic activity. Second the proportion of private schools in a given state is inversely related to philanthropic giving to local schools. We argue that the ecology of the receiving organizations in this area shape the perceptions of need among corporate givers. Corporations that are in states that have more competition between schools and a healthier "market" for education demonstrate less commitment supporting the provision of social services in this area.
AB - This paper extends work on corporate philanthropy by arguing that we need to look not only at legal and institutional factors that shape corporate philanthropic activity but also at the ecology of the "consuming" organizations toward which philanthropic activity is directed. We examine the forces that shape the philanthropic practices of corporations, focusing our analysis on corporate giving to local schools. The analysis draws upon a survey of the philanthropic practices of a representative sample of 2776 corporations in the United States in 2002. Two significant findings emerge: first, higher levels of state corporate taxation are associated with greater levels of giving to local schools. This finding fits well with established arguments about the relationship between tax write-offs and charitable giving-higher taxes provide greater incentives for increasing philanthropic activity. Second the proportion of private schools in a given state is inversely related to philanthropic giving to local schools. We argue that the ecology of the receiving organizations in this area shape the perceptions of need among corporate givers. Corporations that are in states that have more competition between schools and a healthier "market" for education demonstrate less commitment supporting the provision of social services in this area.
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U2 - 10.1016/j.ssresearch.2007.06.011
DO - 10.1016/j.ssresearch.2007.06.011
M3 - Article
AN - SCOPUS:44049101464
SN - 0049-089X
VL - 37
SP - 856
EP - 873
JO - Social Science Research
JF - Social Science Research
IS - 3
ER -