This article discusses the IRS rule on hospital joint ventures and related legal developments. The central thesis is that the IRS's emphasis on operational control is misplaced from both a legal and a policy perspective, and reflects a decidedly strong preference for the form of a joint venture's governance over the substance of its charitable and community service activities. More specifically...

This paper analyses the developments of the separate Jewish and Arab health systems and health realities. It is found that the activities of charitable institutions, the attitude of the British mandate government and different traditions of medical policy all played a part in the emergence of two separate health worlds. The influx of foreign funding for private health institutions, in particula...

Consumers consistently express a willingness to favor socially responsible firms, but will they actually pay more for products linked to charitable donations, green production, and similar activities? To answer this question, we analyze a novel data set that matches identical products sold on eBay via charity and non-charity auctions. Items sold through charity auctions have prices that are 6% ...

In connection with the imposition of martial law, a number laws were passed that increased criminal liability for crimes, one them in misuse humanitarian aid allocated to needs citizens who are combat zones or forced leave their homes. permanent residence. The subject this offense is aid, charitable donations and gratuitous definition which given Laws Ukraine "On Humanitarian Aid" Charitable Ac...

Especially in this economy : the effect of personal and situational factors on charitable intentions and attitudes toward the homelessEspecially in this economy : the effect of personal and situational factors on charitable intentions and attitudes toward the homeless" (2010). Honors Theses. Paper 165.

Basic facts about the charitable giving of families are presented using the first wave of the Center on Philanthropy Panel Study, a new module in the Panel Study of Income Dynamics (PSID). The basic facts are about the relationship between giving and income and the distribution of giving. Basic Facts about Charitable Giving from the Center on Philanthropy Panel Study

This paper estimates the effects of three federal tax acts—the Economic Growth and Tax Relief Reconciliation Act of 2001 (H.R. 1836), the Jobs and Growth Tax Relief Reconciliation Act of 2003 (H.R. 2), and the Working Families Tax Relief Act of 2004 (H.R. 1308)—on charitable giving, and offers four extensions relative to previous work. First, we use new data—the Center on Philanthropy Panel Stu...

The present work examines the effectiveness of pairing a charitable donation with a product purchase. We propose a compensatory process, in which the guilt-laundering properties of charitable donations are more appealing the more consumption guilt is experienced. Consumption guilt is dependent on both product type (hedonic vs. utilitarian) and consumer characteristics (guilt-sensitivity), such ...

A common form of Corporate Social Responsibility (CSR) by firms is to agree to donate a fixed portion of private good revenues to a charitable cause. In this paper we explore a new rationale for such CSR. We argue that linking private good purchase with charitable donations allows the firm to price discriminate between altruistic consumers who wish to make charitable donations out of their inco...

Charitable giving data from a new Panel Study of Income Dynamics (PSID) philanthropy module are introduced. Relative distribution methods are used to compare the data to Internal Revenue Service (IRS) charitable deductions. Results indicate the new data are high quality. JEL Classification: C80, D64, H40.