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Full-Text Articles in Business
A Model For Evaluating Charitable Contributions In Nonprofit Organizations In Kalamazoo County, Michigan, Kristen Smith
A Model For Evaluating Charitable Contributions In Nonprofit Organizations In Kalamazoo County, Michigan, Kristen Smith
Dissertations
Reported data suggest there has been an increase in charitable giving and the number of charitable organizations in communities nationwide over the last 20 years. It is widely believed that growth in nonprofit organizations would be a valuable asset for a community, but limited research evaluates the return on investment in these organizations. To ensure these organizations are good stewards of resources, various forms of accountability have been established, including websites like “Charity Navigator™,” which provide rankings and scores to charities nationwide. Data repositories like these make it possible to investigate variations in these organizations' funding, growth, and impact. This …
Endowments Of Higher Education Institutions And Individual Income Tax Policy: Wealth Erosion From A Loss In Charitable Contributions, Jennifer W. Siebenthaler
Endowments Of Higher Education Institutions And Individual Income Tax Policy: Wealth Erosion From A Loss In Charitable Contributions, Jennifer W. Siebenthaler
Theses and Dissertations--Educational Policy Studies and Evaluation
The most significant tax overhaul bill in over thirty years was enacted in 2017 and expected to have wide-ranging effects. The Tax Cuts and Jobs Act includes numerous policies that directly and indirectly impact the higher education sector and the effect to endowments was not addressed in the public debate leading up to enactment. Unlike expendable gifts, a reduction in endowment contributions has a cumulative effect because a gift to an endowment can benefit all subsequent years. Each year following a contribution, investment income earned on the original gift is available for spending and benefits escalate over time in amount, …