G2TT
来源类型Brief
规范类型简报
Patterns of Giving by the Wealthy
C. Eugene Steuerle; Jenny Bourne; Joycelyn Ovalle; Brian Raub; Joseph Newcomb; Ellen Steele
发表日期2018-09-18
出版年2018
语种英语
概述Almost all wealthy people make charitable gifts during their lives, but most fail to establish a charitable legacy when they die. Those who do give at death, however, usually make gifts that are many times larger than those they made during their last years of life.Why do most people who give out of their income fail to dedicate anything to charity in their wills? And why do more people with significant wealth
摘要

Almost all wealthy people make charitable gifts during their lives, but most fail to establish a charitable legacy when they die. Those who do give at death, however, usually make gifts that are many times larger than those they made during their last years of life.

Why do most people who give out of their income fail to dedicate anything to charity in their wills? And why do more people with significant wealth not contribute more during life, when giving is more tax efficient?

This study analyzes charitable giving by wealthy people at the time of their death (2007) compared with giving over their last five years of life (2002–06). We examine likely reasons for these giving patterns and their implications: that strengthening appeals focused on using wealth to create a legacy might significantly increase charitable giving.

主题Nonprofits and Philanthropy ; Taxes and Budget
URLhttps://www.urban.org/research/publication/patterns-giving-wealthy
来源智库Urban Institute (United States)
资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/480311
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GB/T 7714
C. Eugene Steuerle,Jenny Bourne,Joycelyn Ovalle,et al. Patterns of Giving by the Wealthy. 2018.
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