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(DP 2017-04) Impure Altruism and Other Donor Attraction Factors: A Study Based on a Database of Non-Government Organizations (NGOs) in the Philippines

UPSE Discussion Papers

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Title (DP 2017-04) Impure Altruism and Other Donor Attraction Factors: A Study Based on a Database of Non-Government Organizations (NGOs) in the Philippines
 
Creator Reside, Jr., Renato E.
 
Subject Nonprofit corporations; donations; altruism
 
Description This study uses panel data on a sample of non-government organizations (NGOs) to estimate the factors that motivate donors to contribute to them. The results of empirical estimation suggest that a mix of conventional and tax factors influence donors. The results are consistent with the hypothesis that donors are not totally altruistic and are motivated by private benefits from donating. There is strong evidence that the private benefits come more from tax concessions from the act of donating. Hence, tax planning and arbitrage motives, more than “warm glow” factors influence donor contributions.JEL Codes: C80 D64 H26
 
Publisher UPSE Discussion Papers
 
Contributor
 
Date 2017-05-10
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://www.econ.upd.edu.ph/dp/index.php/dp/article/view/1504
 
Source UPSE Discussion Papers; 2017 Discussion Papers
 
Language eng
 
Relation http://www.econ.upd.edu.ph/dp/index.php/dp/article/view/1504/986