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The evaluation of corporate contributions
Authors:Ferdinand K Levy  Gloria M Shatto
Institution:1. College of Industrial Management of the Georgia Institute of Technology, USA
2. Faculty of Business and Management Studies of Trinity University, San Antonio, Texas
Abstract:This paper reviews the rationales expressed by businessmen for corporate philanthropy as an alternative to both individual charity and government provision of some types of charitable services. Three hypotheses explaining the aggregate level of corporate giving are then tested. The paper concludes with a list of potential hypotheses to be tested about corporate philanthropy when the data become available.
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