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.