Browsing by Author "Rooney, Patrick"
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ItemThe 2014 U.S. Trust ® Study of High Net Worth Philanthropy(2014-10) Rooney, Patrick; Osili, Una; Thayer, Amy; Baranowski, Grace; Hayat, Amir; Davis Kalugyer, Adriene; Hyatte, CynthiaThis study reveals consistent trends in the giving and volunteering behaviors of high net worth individuals and households from previous years, as well as departures from past trends. Nearly all (98.4 percent) high net worth households continued to give to charity in 2013. In fact, the findings show a 3 percentage point increase in the rate of giving by these households from 2011. A majority of high net worth individuals (75.1 percent) also continued to volunteer their time in 2013. More than one-third (34.3 percent) of these volunteers gave 200 hours or more of their time, while almost three-fourths (73.7 percent) of the volunteers volunteered at two or more organizations. ItemThe Challenges and Opportunities of Rural Philanthropy in America(2009-02-02) Rooney, PatrickFocus of research: giving in rural America. Giving by rural and non-rural residents; Giving by high-income rural and non-rural residents; Motivations for and impediments to giving. ItemCharitable Bequest Giving in the USA(2014-07-10) Rooney, Patrick; Hayat, Amir; Kramarek, Michal; Wang, XiaoyunThe estate tax plays an important and controversial role in many aspects of our society. This paper focuses on one of the more important and more controversial aspects of the estate tax. Namely, we examine the relationships between changes in the estate tax rate and estate tax exemption levels and aggregate charitable bequest giving using time series data. During life, donors give for many reasons, which may or may not be affected by the tax deductibility (only about one-fourth of US households itemize their taxes, so for three-fourths, the price of giving a dollar is a dollar). Likewise, the decision to give at death is motivated by many factors, including the tax implications for some, but it must be recalled that less than two percent of Americans pay any estate tax, and less than half of them pay anything that would be considered a meaningful tax (Rooney and Tempel, 2001). That said, for very large estates, the exemption levels and the estate tax rates can be a considerable factor in estate planning. ItemCharitable Giving and Tax Incentives(2019-06-03) Osili, Una; Rooney, Patrick; Zarins, SashaOver $400 billion were donated to nonprofits in 2017, a record high. However, despite the increases in charitable dollars, the share of households that donate has been declining: in 2000, 67 percent of American households donated to nonprofits, but in 2014, only 56 percent of American households donated. This trend in decreasing donors pre-dates the passage of the 2017 Tax Cuts and Jobs Act (TCJA), but could be accelerated by the recent policy changes. TCJA significantly changed federal tax policy and these changes are expected to affect charitable giving [3-5]. Nonprofit leaders, as well as policymakers, have been exploring additional policy proposals to offset the potential negative impact on charitable giving. ItemDeterminants of Compensation: A Study of Pay, Performance, and Gender Differences for Fundraising Professionals(4/8/2008) Mesch, Debra; Rooney, PatrickThe purpose of our study is to address the following research questions: (1) What are the significant determinants of compensation for individuals who are employed as fundraising professionals in nonprofits? More specifically, does performance have a significant effect on compensation for these professionals? (2) What are the key determinants of bonus and salary for these individuals? (3) Is there a gender-pay gap for individuals who are in the role of fundraisers for nonprofits? ItemEconomic Inequality and Prosocial Behavior: A Multidimensional Analysis(2022-06) Yang, Yongzheng; Wiepking, Pamala; Badertscher, Katherine; Konrath, Sara; Ottoni-Wilhelm, Mark; Rooney, PatrickRising economic inequality has become a widespread trend and concern in recent decades. Economic inequality is often associated with pernicious consequences such as a decrease in individual health and social cohesion and an increase in political conflicts. Does economic inequality have a negative association with prosocial behavior, like many other aspects of inequality? To answer this question, this dissertation investigates the relationship between economic inequality and prosocial behavior, particularly charitable giving, by conducting three empirical studies. The first study is a meta-analysis on the overall relationship between economic inequality and prosocial behavior. Results from 192 effect sizes in 100 studies show that there is a general small, negative relationship between economic inequality and different forms of prosocial behavior. Moderator tests demonstrate that social context, the operationalization of prosocial behavior, the operationalization of economic inequality, and average age of participants significantly moderate the relationship between economic inequality and prosocial behavior. The second study differentiates between redistributive and non-redistributive charitable causes and examines how income inequality is associated with charitable giving to these two causes in China. Using synthesized data from the China Labor-force Dynamics Survey (CLDS) and official data, this study shows that income inequality has no significant relationship with charitable giving to redistributive causes, but it has a negative association with charitable giving to non-redistributive causes. Of the four moderators, only education significantly moderates the relationship between income inequality and redistributive giving. The third study tests whether and how government social spending mediates the relationship between income inequality and charitable giving. Using the US county level panel data, this study finds there is no significant relationship between income inequality and government social spending as well as between government social spending and charitable giving. Thus, government social spending does not significantly mediate the relationship between income inequality and charitable giving. However, income inequality has a robustly and significantly negative relationship with charitable giving. In sum, this dissertation furthers our understanding of the relationship between economic inequality and prosocial behavior, especially charitable giving. Given the higher economic inequality facing many countries, it is a timely dissertation and has important practical implications. ItemThe Effects of Race, Gender, and Marital Status on Giving and Volunteering in Indiana(2006-12) Mesch, Debra; Rooney, Patrick; Steinberg, Kathryn; Denton, BrianThe purpose of this study is to examine the effects of race, gender, and marital status on giving and volunteering behavior. A second purpose is to examine these effects across different survey methodologies. Using data from Indiana households, a multimethod, multigroup research design was used to compare giving and volunteering across eight different survey methodologies. Results indicate important differences in philanthropic behaviors by gender, race, marital status, and survey methodology—even when controlling for differences in income, age, and educational attainment. These results highlight the importance of looking specifically at human and social capital variables, and survey methodology, when making assumptions about and interpreting the measurement of philanthropic behavior. ItemThe Effects of Race, Gender, and Survey Methodologies on Giving in the US(2003-05-16) Rooney, Patrick; Mesch, Debra; Chin, William; Steinberg, KathrynThis study examines the effects of race and gender on philanthropy and interaction effects between race or gender and survey methodologies. Results indicate differences in philanthropic behaviors by gender but not by race. We also find significant interaction effects between survey methodologies and race and gender, which may have important implications for social science research in which race and/or gender explain or predict behaviors. ItemEstimating Charitable Deductions in Giving USA(8/12/2002) Deb, Partha; Wilhelm, Mark; Rooney, Patrick; Brown, MelissaGiving USA’s annual estimates of charitable giving in the United States are widely used by practitioners, policy-makers, academics, and the media. In addition, each edition’s estimate of giving for the previous year is the first indication of generosity in that year, and, as such, generates much publicity. Over 60 percent of this estimate is based upon the amount claimed as charitable deductions on federal income taxes. However, this amount is not known prior to the publication of Giving USA and therefore must itself be estimated. Different time-series models have been used in past editions of Giving USA to generate this estimate, but the quality of the estimates from these models has never been systematically examined. This paper describes the model used in Giving USA 2002 to estimate charitable deductions in 2001 and explains the criteria by which that model was selected. The paper also presents a systematic comparison of this model to others previously used in Giving USA. Over the 1990s, the most recent period for which an evaluation of the models is possible, the three most recent Giving USA models would have performed well. However, of these, the model presented herein would have provided somewhat more accurate estimates. ItemFunctional Expense Reporting for Nonprofits: The Accounting Profession's Next Scandal(2006-08) Wing, Kennard; Gordon, Teresa; Hager, Mark; Pollak, Thomas; Rooney, Patrick