IDEAS home Printed from https://ideas.repec.org/p/pra/mprapa/128489.html

“B” is for “Big Gifts”: Characterizing donor-recipient charitable relationships using Form 990 Schedule B

Author

Listed:
  • Duquette, Nicolas
  • Kanter, Genevieve
  • Karol, Stephanie

Abstract

Research on charitable giving has been limited by scarce information on large donors and by a lack of data linking donors to recipient organizations. We address both gaps in the literature by applying machine learning methods to a novel administrative data source: IRS Form 990 Schedule B. This allows us to produce the first comprehensive map of donor-recipient relationships among major contributors over time. Using this mapping, we describe the distribution of large charitable gifts by donor type, linked recipient type, charity size, gift size, gift medium (cash versus noncash), and geography.

Suggested Citation

  • Duquette, Nicolas & Kanter, Genevieve & Karol, Stephanie, 2026. "“B” is for “Big Gifts”: Characterizing donor-recipient charitable relationships using Form 990 Schedule B," MPRA Paper 128489, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:128489
    as

    Download full text from publisher

    File URL: https://mpra.ub.uni-muenchen.de/128489/1/MPRA_paper_128489.pdf
    File Function: original version
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;

    JEL classification:

    • D64 - Microeconomics - - Welfare Economics - - - Altruism; Philanthropy; Intergenerational Transfers
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • L31 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Nonprofit Institutions; NGOs; Social Entrepreneurship

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pra:mprapa:128489. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Joachim Winter (email available below). General contact details of provider: https://edirc.repec.org/data/vfmunde.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.