National study of philanthropy, 1974

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 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. 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 used a questionnaire almost identical to the first. 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.