Why do corporations give to charity?
Article Abstract:
The profit and utility maximization motives behind corporate charitable contributions are examined to determine whether or not corporate contributions should be tax deductible. A formal structural model is developed in the theoretical section and a set of empirically testable hypotheses are derived from the model. The results from firm data indicate that profit maximization does have is a motive behind contributions. The current tax-deductible status of contributions is supported by these findings. Firms should be allowed to treat contributions as ordinary business expenses.
Publication Name: The Journal of Business
Subject: Business, general
ISSN: 0021-9398
Year: 1988
User Contributions:
Comment about this article or add new information about this topic:
Creating and testing workplace strategy
Article Abstract:
The factors that should be considered for designing modern work accommodations are discussed.
Publication Name: California Management Review
Subject: Business, general
ISSN: 0008-1256
Year: 2007
User Contributions:
Comment about this article or add new information about this topic:
- Abstracts: What is action learning? Solution-focused strategic planning. Scenario planning for competitive advantage
- Abstracts: An options-based model of career mobility in professional service firms. Applicant reactions to the employment interview: A look at demographic similarity and social identity theory
- Abstracts: CPFR at Whirlpool Corporation: two heads and an exception engine. How to make a decision about mergers and acquisitions
- Abstracts: Internationalization in retailing: Modeling the pattern of foreign market entry. What matters about internationalization: A market-based assessment
- Abstracts: Internationalization in retailing: Modeling the pattern of foreign market entry. part 2 Stock options expensing: an examination of agency and institutional theory explanations