Philanthropic giving: Studies in varieties and goals. Edited by Richard Magat Yale Studies on Nonprofit Organizations, Oxford University Press, Oxford, 1989, 360 pp

Published date01 January 1991
AuthorP. R. Jones
DOIhttp://doi.org/10.1002/pad.4230110115
Date01 January 1991
92
Book
Reviews
a slight feeling of regret that Professor Koehn’s command of the Nigerian situation has not
been used as fruitfully as it might, combined with a strong satisfaction with an otherwise
thorough, innovative and penetrating study
of
Africa’s most populous state.
B.
C.
SMITH
University
of
Dundee
PHILANTHROPIC GIVING: STUDIES IN VARIETIES AND GOALS
Edited
by
Richard
Magat
Yale Studies on Nonprofit Organizations, Oxford University Press, Oxford,
1989,360
pp.
This interesting collection
of
papers examines the origins, methods, and consequences
of
philanthropy in the U.S.A. Although the editor notes some obvious omissions (e.g. the dona-
tion of leisure time to support charities), the book offers a quite comprehensive coverage
of issues relating to financial giving.
In the first part, the effect
of
a growth of institutional giving on the religious and moral
basis
of
private philanthropy is discussed. The second part focuses on the philanthropy
of
particular groups (e.g. the wealthy, the black community). Government policy is appraised
in section three. Estimates of the elasticity of giving with respect to price (i.e. the cost
of
giving net of tax relief) are evaluated. The ‘crowding out’ relationship between government
provision and the charitable sector is explored. Part four asks why foundations are sometimes
preferred as an avenue of philanthropic giving and reports on the career structure of their
staff. Corporate giving is examined in the next section (e.g. the importance
of
public relations
and advertising for particular firms, a general concern with projects that support capitalism).
Donor control is the theme of the final section. The cy pres doctrine (permitting amendment
of the wishes of deceased donors) is assessed. The impact
of
foundations on social movements
(e.g. the civil rights movement) is questioned. Donors’ attitudes to childrens’ charities and
to the education of blacks are discussed in the last
two
chapters.
This interdisciplinary collection contains the analysis
of
economists, political scientists,
historians, anthropologists, as well as the experience of practitioners in the voluntary sector.
It is an important source for all concerned with the analysis of behaviour and
of
policy
in the charitable sector. However, the abiding impression left by the book (particularly the
paper by SchifQ is how little we know
of
the complex problems relating to philanthropic
giving. P.
R.
JONES,
University
of
Bath

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