National Study of Philanthropy, 1974

The purpose of this 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 separate national samples were interviewed, using almost identical questionnaires. Higher-income respondents were overrepresented in both samples, on the assumption that giving to others, particularly gifts of money, tends to be concentrated among people who earn more. Questions were asked about contributions of time and money to religious and charitable organizations. For larger donations, details were solicited about the recipients and the amounts given. Respondents' knowledge of and attitudes toward tax laws concerning contributions were also explored. In addition to an evaluation of respondents' income and assets, demographic and background information includes age, race, sex, religious preference, level of education, and occupation.

本研究旨在探究税收与基金会法规对慈善捐赠的影响，并深入理解慈善捐赠的普遍现象。通过对两个独立的全国性样本进行访谈，并使用几乎相同的问卷，收集了相关数据。鉴于捐赠他人，尤其是金钱捐赠往往集中在收入较高的人群中，因此高收入受访者在两个样本中均有较高比例。问卷内容涉及对宗教和慈善组织的时间和金钱捐赠。对于较大额的捐赠，还详细询问了受赠人和捐赠金额。同时，还探讨了受访者对与捐赠相关的税收法规的了解和态度。除了对受访者的收入和资产进行评估外，还包括人口统计学和背景信息，如年龄、种族、性别、宗教信仰、教育水平和职业。