The Charitable Deduction Games: Mimicking Impact Investing

نویسنده

  • Khrista Johnson
چکیده

The article addresses an issue that could result in profound changes in the ability of the United States to resolve the most pressing humanitarian and global problems of our times. It provides an analysis of the tools required to enable US donors to do more good. In an efficient market, capital ends up in its most productive use. In charitable giving, donations are not always allocated to their most effective use due to an absence of information regarding what is accomplished with collective charitable investment. The article sets forth the concept of an “efficient charitable market,” which is predicated upon the ability of donors to make informed decisions about where to invest. The article proposes that a newly developed U.S. business sector at the intersection of the for-profit and nonprofit worlds holds valuable tools for providing donors with the ability to engage in more efficient giving.

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تاریخ انتشار 2015