Philanthropic Giving

Philanthropic Giving

F. Emerson Andrews
Copyright Date: 1950
Published by: Russell Sage Foundation
Pages: 328
https://www.jstor.org/stable/10.7758/9781610440127
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  • Book Info
    Philanthropic Giving
    Book Description:

    This book presents and informing picture of giving in the United States. It glances briefly at the history of philanthropy, including the growth in government services, but its emphasis is on recent changes and the special opportunities of today. It offers estimates of giving, as to amounts, sources, and benefiting agencies, believed to be more comprehensive than are elsewhere available. It includes a discussion of legal and tax aspects of philanthropy.

    eISBN: 978-1-61044-012-7
    Subjects: Business, Sociology

Table of Contents

  1. Front Matter
    (pp. [i]-4)
  2. Foreword
    (pp. 5-10)
    Donald Young

    IT IS difficult to imagine what life in the United States would be like today without philanthropic giving. Private gifts supported the pioneering ventures which are now accepted as essential public services in the fields of education, health, and welfare. In all these fields philanthropy continues to give substantial aid to research designed to keep the frontiers of knowledge always advancing, to innovations in practice taking account of new knowledge and changing circumstances, and to ongoing activities. Even where government has assumed the chief burden, private agencies are still needed as a supplement, for comparisons, and to carry on experimental...

  3. Table of Contents
    (pp. 11-16)
  4. CHAPTER 1 The New Era in Giving
    (pp. 17-26)

    A NOTED philanthropist, Julius Rosenwald, once declared that he found it “nearly always easier to make $1,000,000 honestly than to dispose of it wisely.” Many of us have not solved the first problem, but in giving even small sums, we need to do some straight, hard thinking.

    How can we give effectively under the conditions that prevail today? For we have entered a new era in giving. Many of the rules have changed, some of them within the past few years.

    Government has recently entered large areas that used to be a first charge upon our private purses. The Social...

  5. CHAPTER 2 A Glance at History
    (pp. 27-42)

    THE GIVING men do is a personal thing, but some differences seem rooted in religion, nationality, or economic level, and there have been sweeping historic shifts. No attempt can be made here to present a history of philanthropy, but some of these changes and developments are worth noting briefly. Before considering the cultures from which our own philanthropic practices and institutions developed, a few examples may be taken from primitive societies and early literate peoples to suggest the range of divergent patterns which men have created to meet the problems of the poor and handicapped. They shed little direct light...

  6. CHAPTER 3 Expansion of Government Services
    (pp. 43-49)

    WE IN AMERICA are in a period of transition in the auspices of charitable care. The vast expansion of government services in the past two decades has changed conditions and vitally affected needs in nearly every field of voluntary philanthropy. The ratio between government and voluntary spending for welfare purposes will differ with definitions of “welfare purposes,” but it is estimated that government expenditure (including federal, state, and local) is now about nine times voluntary giving for purposes which a generation or two ago would have been deemed to lie wholly within the field of private “charity.”

    Education was one...

  7. CHAPTER 4 Who Gives and How Much?
    (pp. 50-74)

    IT HAS been pointed out that a considerable shift in patterns of personal giving has been taking place in recent years. In appraising these changes, it is unfortunate that accurate information on total giving in the United States does not exist. Unmapped areas trouble the explorer whether he examines the records of givers or the balance sheets of recipients.

    The main sources of information supplied by givers are these:

    a. Contributions of persons as reported on individual income-tax returns

    b. Gifts for charitable purposes as reported (since 1932) on gift-tax returns

    c. Corporation contributions as reported (since 1936) on corporate...

  8. CHAPTER 5 Bread Upon the Waters
    (pp. 75-89)

    AS A RESULT of World War II, the needs of the peoples of Europe and of other parts of the world have been desperate. We have realized that the most critical of these needs must be met, not only as a humanitarian service, but to make order and safety possible for ourselves.

    Aid to other peoples is not a new idea. In 1812 the Congress of the United States appropriated $50,000 to relieve earthquake victims in Venezuela. Private contributions for foreign missions—which often included in their program health services and instruction in agriculture—have been a part of religious...

  9. CHAPTER 6 Foundations and Community Trusts
    (pp. 90-110)

    THE FOUNDATION is an effective instrument for giving large sums. In such newer forms as the community trust and the family foundation, most of its advantages are also available for more modest contributions, or for annual gifts which are expected to grow into a large final amount.

    A foundation may be defined as a nongovernmental, nonprofit organization having a principal fund of its own and established to maintain or aid social, educational, charitable, or other activities serving the common welfare. Its predecessors, which were usually endowments for limited purposes, existed from earliest history, at some periods in considerable numbers.¹ The...

  10. CHAPTER 7 Voluntary Welfare Agencies
    (pp. 111-133)

    WE TURN from givers—individuals, business corporations, labor unions, foundations—to a consideration of the organizations that solicit and receive gifts. Their number and variety are astounding. Anyone who desires to contribute to a cause, from the treatment of alcoholics to the maintenance of zoos, can usually find at least one organization operating in that field. This multiplicity presents both advantages and dangers to givers. The advantages can be achieved only through some knowledge of various types of agencies and what they do.

    With the government increasingly operating in various fields of health and welfare, it became necessary to distinguish...

  11. CHAPTER 8 Fund-Raising
    (pp. 134-159)

    IN MOST communities at the present time residents may expect one major charitable drive or another about once a month. In the winter and spring come the big health agencies and Red Cross, autumn is the usual season for the community chest, and any chinks left in the time schedule are filled in by drives for new hospital wings, churches, and university buildings, or supporting a wide variety of special agencies. In addition to the personal solicitors who call at one’s home and place of business, the mailman brings all through the year a flood of appeals, reaching highest tide...

  12. CHAPTER 9 Avoiding Charity Rackets
    (pp. 160-171)

    THE GULLIBILITY of some givers had its classic illustration when Robert E. Hurst, just for a gag, began circulating in Memphis, Tennessee, a paper asking contributions to the “Fund for the Widow of the Unknown Soldier.” In a few minutes Mr. Hurst collected $11, which he later returned, explaining to the red-faced givers that it might be difficult to locate theUnknownSoldier’s widow.

    In a New York City bank a mother, her hands full of shopping parcels, forgot to pick up her child’s coin bank after depositing its contents. An hour later she returned to find it still standing...

  13. CHAPTER 10 Giving Through Religious Agencies
    (pp. 172-187)

    RELIGION,” says Edward C. Jenkins,¹ “has been the seed plot in which grew nearly all the organizations included in philanthropy.” In certain periods, we have noted, the church was almoner for many causes now supported by secular agencies or by government. About 50 per cent of present voluntary giving still goes to religious agencies, though not all of it for direct church purposes.

    Church membership has been increasing in the United States, both absolutely and relative to total population. Membership, however, is a somewhat variable term, its definition depending upon the body reporting. Some churches report only communicants, usually those...

  14. CHAPTER 11 Education and the Arts
    (pp. 188-212)

    EDUCATION has long been a favored form of philanthropy. It admirably places within reach, in Andrew Carnegie’s colorful words, “ladders upon which the aspiring can rise.” Where giving to relieve physical want has sometimes had the disastrous effect of destroying initiative, educational aid has usually spurred the individual to greater activity and higher achievement.

    Giving to education may take a variety of forms. It may pay for a building, books, or other equipment, subsidizing “plant.” It may be applied to instruction, through endowing a professorship, contributing to current salaries, assisting in teacher-training, or improving the status of teaching. It may...

  15. CHAPTER 12 Financing Research
    (pp. 213-229)

    THE GENIUS of the twentieth century has been scientific research, and its results have transformed the material world in which we live. Applied research in the natural sciences, geared up with big business and lubricated with substantial funds, has compressed the energy of rivers into thin wires, put civilization on wheels and on wings, hurled the human voice around the world, and finally, in the convulsive efforts of war, extracted from the atom one of the ultimate sources of power.

    But though we travel faster, we have not outdistanced poverty nor always caught up with human happiness. We have a...

  16. CHAPTER 13 Taxation Factors
    (pp. 230-245)

    TAXING authorities at all levels of government encourage gifts to charitable institutions and causes. Donations of this sort are exempt from the federal gift tax, and they are deductible for estate tax purposes. Substantial portions of current income, where devoted to such causes, may also escape state and federal income taxes.¹ Likewise, local governments generally exempt from property taxes the land and buildings used by religious, educational, and charitable organizations.

    For government, such encouragement of giving is probably sound business. In most instances the agencies aided are performing a useful function which, directly or indirectly, reduces government expenditures. Agencies promoting...

  17. CHAPTER 14 The Recipient and the Donor
    (pp. 246-260)

    TO TURN about an old adage, “It is less blessed to receive than to give.”

    Some givers doubt this pronouncement. They assume that it must be very pleasant indeed to be on the receiving end, to get something for nothing. But many recipients—individuals in personal need, scholars and creative artists, officials of churches, colleges, and welfare organizations—know the bitter unblessedness of receiving: the loss of status, the need to suit one’s manners and sometimes even one’s program to the desires of the benefactor, the need to appear grateful, the need to report and be scrutinized.

    The gift is...

  18. APPENDIX A SECTION 101 OF THE INTERNAL REVENUE CODE
    (pp. 263-266)
  19. APPENDIX B SECTION 23 OF THE INTERNAL REVENUE CODE
    (pp. 267-272)
  20. APPENDIX C REGULATION OF ORGANIZATIONS AND INDIVIDUALS SOLICITING PUBLIC ALMS IN NORTH CAROLINA
    (pp. 273-276)
  21. APPENDIX D TRUST AGREEMENT FOR THE BENEFIT OF AN EDUCATIONAL INSTITUTION
    (pp. 277-278)
  22. APPENDIX E FOUNDATION CHARTER AND ANNOTATION OF STATE LAWS GOVERNING THE CREATION OF CHARITABLE CORPORATIONS
    (pp. 279-283)
  23. APPENDIX F BEQUEST TO CHARITIES
    (pp. 284-284)
  24. APPENDIX G GEOGRAPHICAL LIST OF COMMUNITY TRUSTS
    (pp. 285-287)
  25. APPENDIX H DERIVATION OF ESTIMATES OF INDIVIDUAL GIVING
    (pp. 288-293)
  26. APPENDIX I SUMMARY OF TITLE III, THE REVENUE ACT OF 1950
    (pp. 294-302)
  27. Index
    (pp. 305-318)