Corporate Responsibility: A Moral Agent or a Profit Agent? A TOMS Shoes Case Study

Corporate Responsibility: A Moral Agent or a Profit Agent? A TOMS Shoes Case Study

Date: February 2013
Creator: Jakopin, Natalie
Description: This paper was awarded a Nicholas and Anna Ricco Ethics Award for 2013. In this paper, the author discusses corporate responsibility through a case study of TOMS shoes and their stance in the business world as a for-profit company with social responsibility at its core.
Contributing Partner: UNT College of Business
The Impact on Charitable Classes in Dallas County, Texas, Resulting from Changes in the Tax Economics of Private Philanthropy

The Impact on Charitable Classes in Dallas County, Texas, Resulting from Changes in the Tax Economics of Private Philanthropy

Date: August 1987
Creator: McClure, Ronnie C. (Ronnie Clyde)
Description: Private philanthropy is important in America. In 1985, philanthropy totaled almost 80 billion dollars. Philanthropy is partially a function of price. Absent a tax benefit, the price of charitable giving is unity. When tax benefits are available, the price of cash giving is one minus the marginal tax rate of the donor. Philanthropy is not evenly distributed among all classes of organizations. Changes in tax cost bring about changes in the distribution of gifts among organizations. Predictions have been made of a six to twelve billion dollar decline in individual giving as a result of the Tax Reform Act of 1986. The question is, "Whose ox gets gored?" In 1962, the Internal Revenue Service collected data directly linking itemized charitable contributions to class of donee organization. Prior works by Taussig, Schwartz, Feldstein, and Clotfelter have been principally based on this data. Their works document differing elasticities of price on charitable giving. The current research gathered 1985 data on the relationships between income, price, and charitable donee for 298 Dallas County, Texas, taxpayers. Data was obtained from selected certified public accountants in Dallas County who prepared income tax returns for individuals as part of their practice. Two hundred fifty usable responses ...
Contributing Partner: UNT Libraries
Motivating Factors for Philanthropy at a Ministry Preparation Graduate Institution

Motivating Factors for Philanthropy at a Ministry Preparation Graduate Institution

Date: May 2013
Creator: Reimer, Jay Paul
Description: A qualitative case study was conducted to determine whether major donors to an institution of higher education that existed to prepare ministers and missionaries were perceived by the institution's leaders as motivated by organizational effectiveness, financial efficiency, or evaluations by donor watchdog agencies. The case study was conducted with the Graduate Institute of Applied Linguistics. The interview process was utilized to gain information individually from the president, a development consultant, an academic dean, and a former development director. Each participant was asked a series of 19 questions during the interview process. The results indicated that the leaders perceived that organizational effectiveness was a philanthropic motivator for major donors and measured it by the accomplishments of those who were trained at the institution. The results also indicated that the ministry preparation institution's leaders perceived financial efficiency to provide philanthropic motivation to major donors, though to a lesser degree than organizational effectiveness, and measured it by stewardship of funds. The results further indicated that the ministry preparation institution's leaders perceived that donor watchdog agency evaluations, specifically those of the Evangelical Council for Financial Accountability and Guidestar, provided philanthropic motivation for major donors. Additional research recommendations included studying how to report about organizational ...
Contributing Partner: UNT Libraries
Diaspora Philanthropy: Identity and Obligation Among Indian Engineers in the United States

Diaspora Philanthropy: Identity and Obligation Among Indian Engineers in the United States

Date: December 2013
Creator: Batra, Shikha
Description: Diaspora philanthropy to India has grown rapidly over the past several decades. However, little is known about the motivations of Indians living in the U.S. to donate philanthropically to India. Extant studies have either focused on quantitative analysis of diaspora philanthropy or qualitative research on the receiving of diaspora philanthropy in India. The motivations and strategies of the Indian diaspora in the U.S. have not been explored, particularly, the informal mechanisms and strategies of making philanthropic donations to India and the obligations that underlie the practice of diaspora philanthropy remain neglected in the existing studies on diaspora philanthropy. My research addressed this gap in the existing literature on diaspora philanthropy by conducting qualitative face-to-face in-depth interviews with a snowball sample of 25 Indian engineers in San Diego, California. In my study, it was found that Indians preferred to channel funds for philanthropy in India through friends and family because of lack of trust in formal organizations and greater confidence in the activities of friends and family in India due to familiarity and better accountability. It was also found that Indians felt indebted to Indian society and the Indian nation-state for the free and subsidized education they had received in India, ...
Contributing Partner: UNT Libraries