TWENTY-THREE. Charitable foundations

1972 ◽  
pp. 417-424
Keyword(s):  
Charitable Foundations

scholarly journals Tax-Exempt Status and Associated Factors among Charitable Foundations in China

2021 ◽  
Vol 13 (8) ◽  
pp. 4116
Author(s):  
Shuyang Wang ◽  
Xiaoyu Wu ◽  
Zhilin Li ◽  
Jing Hua Zhang
Keyword(s):  
Multivariate Logistic Regression Analysis ◽  
Positive Association ◽  
Key Factors ◽  
Charitable Organizations ◽  
Tax Incentive ◽  
Long Run ◽  
Point Increase ◽  
Charitable Foundations ◽  
Tax Exempt ◽  
Status Data

Tax exemption plays an important role in the sustainability of charitable organizations (COs). The 2016 Charity Law of China provides stronger tax incentives for charity donations. Using 767 observations of Chinese charitable foundations (CFs) during 2010–2018 from the China Foundation Center database and manually collected tax-exempt status data, this study applies multivariate logistic regression analysis to examine the association between tax-exempt status and related key factors, such as transparency and donation dependency. This study found that a one-point increase in the transparency score of a CF is associated with a 3.9 percentage points higher likelihood of having at least one type of tax-exempt qualification (OR = 1.039, p < 0.01). There is in general a significantly positive association between tax-exempt status and donation dependency of CFs in China. After 2016, the CFs responded actively to the tax incentive provided by the Charity Law, which in return requires a higher level of transparency. These results suggest that taxation under the legal system may effectively function to promote the sustainability of charity foundations in China in the long run. Further studies are needed to explore in-depth why CFs with advanced tax-exempt qualifications concentrate in Beijing and Shanghai.

scholarly journals Uncovering Research Potential of Administrative Data on Charitable Foundations in Canada

2018 ◽  
Vol 8 (2) ◽  
Author(s):  
Iryna Khovrenkov ◽  
Lynn Gidluck
Keyword(s):  
Administrative Data ◽  
Research Capacity ◽  
Academic Community ◽  
Small Sample ◽  
Statistical Information ◽  
Entire Population ◽  
Administrative Practices ◽  
Canadian Data ◽  
Charitable Foundations ◽  
Données Administratives

This is the first study of its kind to assess the untapped research capacity of administrative data on Canadian foundations. More than twenty years of records collected by the Canada Revenue Agency (CRA) for the entire population of foundations is publicly accessible to researchers. Canadian data offers greater opportunity for nuanced analysis of the charitable foundation sector than information from the comparatively small sample available for U.S. foundations. Despite the richness of Canadian data and the potential it has to inform grantmaking and administrative practices of foundations, the academic community has paid little attention to this wealth of statistical information. This article explores some of the questions that this data can potentially answer. Consultations with foundation representatives help illuminate the directions that the foundation sector would like researchers to pursue with this data.Ceci est la première étude de son genre à évaluer comment certaines données administratives pourraient contribuer à la recherche sur les fondations caritatives canadiennes. En effet, plus de vingt ans de données accumulées par l’Agence du revenu du Canada pour la population entière des fondations sont maintenant accessibles aux chercheurs. Ces données canadiennes représentent une occasion exceptionnelle pour effectuer une analyse nuancée du secteur des fondations caritatives, occasion qui est meilleure qu’aux États-Unis, où l’échantillon est relativement petit. Malgré la richesse des données canadiennes et leur potentiel d’améliorer l’octroi de bourses et l’administration des fondations canadiennes, la communauté académique a porté peu d’attention jusqu’à présent à cette manne de statistiques. Cet article-ci en revanche explore quelques-unes des questions auxquelles ces données pourraient porter des réponses. En outre, des consultations faites auprès des représentants de certaines fondations aident à signaler les directions que le secteur pourrait prendre grâce à ces données.

scholarly journals Enthusiasm-Based or Evidence-Based Charities: Personal Reflections Based on the Project P.A.T.H.S. in Hong Kong

2008 ◽  
Vol 8 ◽  
pp. 802-810 ◽  
Author(s):  
Daniel T. L. Shek
Keyword(s):  
Hong Kong ◽  
Scientific Evidence ◽  
Social Needs ◽  
Intervention Programs ◽  
Evidence Based ◽  
Charitable Foundations ◽  
The World ◽  
Research Findings ◽  
Personal Reflections ◽  
The Needy

In charitable foundations throughout the world, different approaches are used to allocate funding. As many projects with good will (i.e., enthusiasm-based charity) actually fail to help those who really need it, it is argued that the evidence-based approach (i.e., charity guided by scientific evidence) represents the best strategy to support projects that can really help the needy. Using this approach, scientific research findings are systematically used to (1) understand the nature of the problem and/or social needs, (2) design appropriate intervention programs based on the best available evidence, and (3) systematically evaluate the outcomes of the developed program. Using the Project P.A.T.H.S. funded by the Hong Kong Jockey Club Charities Trust as an example, the characteristics underlying this approach are outlined. The systematic use of scientific evidence in the Project P.A.T.H.S. is exemplary in different Chinese societies. This project provides much insight for charitable foundations and funding bodies locally and globally.

Healthcare of South Korea

2021 ◽  
pp. 68-74
Author(s):  
Elena Vladimirovna Frolova
Keyword(s):  
South Korea ◽  
Korean War ◽  
Health Sector ◽  
Medical Insurance ◽  
Developed Countries ◽  
Republic Of Korea ◽  
Japanese Empire ◽  
Economic Progress ◽  
Charitable Foundations ◽  
The Republic

South Korea is one of the most developed Asian states, located in the northeastern part of the Asian continent. This country has a powerful economy and highly developed industry, being one of the world's major suppliers of computer technology. Korean statehood traces its history from the 4th-3rd centuries BC, when the country was under the control of the Japanese Empire. As a result of the Second World War, Korea was divided into the northern part, controlled by the USSR, and the southern part, under US patronage. The Republic of Korea was founded on August 15, 1948, after which the Democratic People's Republic of Korea (better known as North Korea) was proclaimed on the territory of the Soviet zone on September 9. The subsequent Korean War, which lasted for three years (1950-1953), only consolidated the division of the country. Over the 70 years of its existence, South Korea has achieved tremendous economic progress, and the changes could not but affect the health sector. Despite the fact that compared to other highly developed countries, South Korea spends not so much on the development of medicine — about 7.6 % of GDP, this figure is slowly but steadily growing. More than half of the capital that goes to meet the needs of the healthcare system is of private origin. In addition to compulsory medical insurance, which covers 96 % of the country's population, non-state sources of funding include the system of voluntary medical insurance, payment for treatment received, as well as funds from charitable foundations. On average, each Korean spends about 5 % of their income on healthcare annually.

Planning for Public Mapping

2018 ◽  
pp. 29-49
Author(s):  
Michael P. McDonald ◽  
Micah Altman
Keyword(s):  
Strategic Plan ◽  
Funding Source ◽  
Charitable Foundations

This chapter examines the process of conducting public mapping advocacy. A popular form of public mapping advocacy is redistricting competitions, which are intended primarily to capture the public's imagination for reform. There are a number of elements to a successful redistricting competition. At the outset, a group needs to create a strategic plan for their competition. A redistricting competition organizer needs to consider what participants will attempt to achieve. Closely related to choosing mapping criteria is how the redistricting plans will be judged. The next decision involves who will be invited to participate in the competition. Another factor to consider is the competition's timeline, which will vary among the states. In addition, a competition needs staff to organize it. Ultimately, all of these activities require funding. A potential funding source is state-based charitable foundations, whose grant-making rules vary.

scholarly journals A New Model for Industry–Academic Partnerships

2019 ◽  
Vol 53 (4) ◽  
pp. 703-709 ◽  
Author(s):  
Gary King ◽  
Nathaniel Persily
Keyword(s):  
Social Science ◽  
Social Science Research ◽  
Science Research ◽  
Data Access ◽  
Private Companies ◽  
Consumer Privacy ◽  
The Social ◽  
Charitable Foundations ◽  
Academic Partnerships ◽  
The Impact

ABSTRACTThe mission of the social sciences is to understand and ameliorate society’s greatest challenges. The data held by private companies, collected for different purposes, hold vast potential to further this mission. Yet, because of consumer privacy, trade secrets, proprietary content, and political sensitivities, these datasets are often inaccessible to scholars. We propose a novel organizational model to address these problems. We also report on the first partnership under this model, to study the incendiary issues surrounding the impact of social media on elections and democracy: Facebook provides (privacy-preserving) data access; eight ideologically and substantively diverse charitable foundations provide initial funding; an organization of academics we created, Social Science One, leads the project; and the Institute for Quantitative Social Science at Harvard and the Social Science Research Council provide logistical help.

Charitable Foundations

2013 ◽  
Author(s):  
Helmut K. Anheier ◽  
Marcus Lam
Keyword(s):  
Middle Ages ◽  
Industrial Revolution ◽  
Growth Period ◽  
Political Stability ◽  
Private Institutions ◽  
Policy Makers ◽  
State Reform ◽  
Late Middle Ages ◽  
Charitable Foundations ◽  
Relative Decline

Foundations are private institutions for public benefit. With a long history that reaches back to antiquity, foundations are experiencing a renaissance and increased attention paid to them by policy makers. Already by the mid-1980s, observers had begun to report the end of the relative decline in the overall size and importance of the foundation sector—a trend that had characterized the previous decades. Some analysts suggest the possibility of a new, third “foundation wave,” after a first growth period in the late Middle Ages, alongside the rise of commerce and finance, and a second period of growth in the late 19th century, following the industrial revolution. Political stability, an increase in demand for social, educational, and cultural services of all kinds, and economic prosperity are certainly significant factors behind this growth. Yet a more immediate reason is the way in which foundations have been suggesting themselves as instruments of welfare state reform in the broadest sense.

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