Catalog of Holdings

Study Report

Study Number: CA-004-001-1-1-United States-ICPSR-1974

Subject Area: Economic Attitudes and Behavior

Bibliographic Citation: National study of philanthropy, 1974.  [machine-readable data file] / U.S. Department of Commerce. Bureau of the Census  [principal investigator(s)] / Ann Arbor, MI: Inter-university Consortium for Political and Social Research  [distributor].

Originating Archive Number: 7496

Access Status: Access limited to UW-Madison campus

Documentation: 1 volume hard copy codebook, a machine-readable data map file and a duplicate copy of Appendix IV codebook with frequency tables.

Abstract: The purpose of the study was to examine the effect of tax and foundation laws on charitable giving and to gain a better understanding of giving in general. Two national sample surveys are included in this study, both conducted in 1974. Both samples oversampled higher income people because giving to others, particularly gifts of money, tends to be concentrated among those with higher incomes. In addition, the Survey Research Center sample oversampled higher income areas and further eliminated a fraction of those under age 25 or with less than a college education. This sample resulted in 1,892 responses. The second sample was drawn with the cooperation of the Internal Revenue Service and the interviewing was conducted by the staff of the United States Census Bureau. This survey, which used a questionnaire almost identical to the first, yielded 1,025 respondents. Questions were asked about contributions of time and money to religious and charitable organizations. Details about the recipients and the amounts given were obtained for larger gifts. In addition to income, assets, demographic and background information, respondents were asked various questions about their knowledge of and attitudes toward the tax laws concerning contributions.

SUBJECT TERMS: assets. charity. investment. money. philanthropy. social attitudes and behavior. taxation. trust fund ownership. United States.

RELATED PUBLICATIONS:

Morgan, James N., Richard F. Dye, and Judith Hybels. Results from Two National Surveys of Philanthropic Activity, available from the Commission on Private Philanthropy and Public Needs, 1776 K Street, N.W., Suite 800, Washington, D.C. 20006

Media/File Reports:

ICPSR Direct