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Zveřejňujeme další vybranou studii ze slíbeného seriálu na rok 2021

Studie Defining and Accounting for Fundraising Income and Expenses od profesorů

Myles McGregor-Lowndes, Dr. Ted Flack, Dr. Glenn Poole a Stephen Marsden z the Australian Center  for  Philantrhopy and Non-profit studies přináší pečlivou analýzu témat souvisejících s transparentností reportování režijních nákladů a nákladů na fundraising. Některé části budou nejspíš pro většinu smrtelníků až příliš podrobné a technincistní, zároveň v ní ale najdete několik skvělých shrnutí, které jsou postavené na výstupech víc než 5 stovek vedeckých článků a publikací z celého, především anglosaského světa. Nejzajímavější tak zřejmě bude kapitola  2:  Zásadní vhledy  na základě dostupných poznatků.

Jako ochutávku a vějičku shrnujeme: „Pohled na efektivitu dobročinných orgainzací  se odvíjí od sebevědomí, se kterými organinzace prezentují své režijní náklady a náklady na  fundraising. Obecně lze  říci, že čím větší je obecná důvěra dárce  v konkrétní dobročinnou organinzaci, tím silnější je přesvědčení, že poskytnuté  dary nebudou použity na režijní a fundraisingové náklady. “

A přidáváme ještě zajímavé shrnutí motivů k dárcovství – opět jde o shrnutí výstupů 500 stovek publikovaných  studií a odborných prací, tzn.nejde o dojmy jednoho autora:

Drivers of Giving

Awareness of need — needs can be physical, emotional or other intangible needs. This is a subjective rather than an objective assessment by the giver, influenced by knowledge of the beneficiary, past experiences of people in need, and how the beneficiary is presented by the organization.

Solicitation — several studies report around 85 per cent of gifts follow solicitation. But evidence suggests that value of gifts declines with the level of solicitation.

Costs and benefits — tax deductibility of gifts encourages giving, although the size of the effect is uncertain. For example, a recent US study estimated a persistent price effect of between -0.79 and -1.26, that is a 1 per cent rise in deduction (fall in the price of giving) results in between a 0.79 and 1.26 per cent rise in the amount given. Employer matching of gifts also has a strong inducement effect. Some studies find links between giving and direct benefits from recipient organizations but it appears they do not increase giving, unless they enhance the giver’s self image.

Altruism — is motivated by the public benefits achieved by the gift. Pure altruism implies that government funding (or funding from other donors) should ‘crowd out’ private giving. The evidence on crowding out is mixed, but is not dollar for dollar, and some studies report ‘crowding in’. The conclusion drawn is that private benefits or selective incentives dominate altruistic motives.

Reputation — positive social consequences from giving arise where the gift is seen as a good thing to do (addresses needs of deserving people effectively). Not giving can damage a person’s reputation where it is announced in public or directly observed. Surveys find that donations are strongly linked to social pressures.

Psychological benefits — helping others has been found to give the helper a positive psychological benefit (emphatic joy or ‘warm glow’). Giving may alleviate guilt, generate good feelings for acting according to a social norm, or in line with a specific, especially altruistic, self-image. Positive moods can promote giving, although when motivated by guilt a negative mood can be associated with giving.

Values — surveys have found that people who have altruistic or pro-social values, are less materialistic, endorse post materialistic goals in politics, value being devout or spiritual, endorse a moral principle of care, care about social order, consensus and social justice in society, feel socially responsible for the recipient organization or society generally are more likely to give. Bekkers and Wiepking argue that supporting a cause that moves the world in a direction desired by the giver is an underappreciated driver of giving.

Efficacy — experiments have found a strong link between giving and the perceived outcomes achieved with the gift. People follow leaders, ‘experts’ and other donors as signals to assess efficacy. Perceptions of waste (such as flashy solicitation material) have a negative effect on giving.

Defining-and-Accounting-for-Fundraising