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Philanthropy Industry Note Part (D): Corporate Philanthropy
內容大綱
This series of contextual essays provides an overview of the history and status of philanthropic giving in the United States. Drawing on federal tax-based data, reports of the National Commission on Philanthropy and Civic Renewal, the American Association of Fund-Raising Counsel and a wide variety of scholarly sources, the notes look broadly at overall philanthropic trends (share of national income devoted to philanthropy; major recipients of charitable donations; sources of donations) and at the giving patterns of the various sectors of the economy: individuals, corporations and foundations. Each note begins with specific conclusions (e.g. almost half of all philanthropy goes to religious institutions; the strongest predictor of giving is level of wealth; foundation giving is highly-correlated to the performance of the stock market; corporate philanthropy is increasingly a component of firms' competitive strategy) before elaborating on the conclusions and providing an extensive bibliography. Although not providing an explicit overview of the independent (non-governmental) sector as a whole, the notes comment on the evolution of the sector and its changing reliance on private and public support. HKS Case Number 1446.0