This research project aims to improve the understanding of the dynamics of charitable giving through an analysis of its determinants. As giving is a multifaceted phenomenon, the project focuses on a specific form: individual monetary donations to organisations of general interest, as defined for tax purposes under Articles 200 and 238 bis of the French General Tax Code.
The project is structured around three main strands. The first is a theoretical strand, which seeks to conceptually define monetary donations to non-profit organisations. The second is an empirical strand, which examines the effect of group membership on donation decisions. The third is an experimental strand, which aims to conceptualise charitable giving within a dynamic framework and to measure the effect of time on donation behaviour.
On the conceptual side, the research highlights the limitations of economic theory in explaining individual donations to non-profit organisations and proposes to address these gaps by exploring two key factors influencing individual decision-making: group affiliation and time. On the empirical side, it draws on data from two surveys: the Vie Associative en France survey conducted by DREES-BVA in 2010, and the Enquête nationale sur l’engagement associatif et les dons (ENEAD), conducted by the National Institute for Youth and Popular Education (INJEP) in 2021.
Finally, the experimental component investigates the effect of time on charitable giving decisions. Given that the literature has separately modelled the effects of time and social preferences on individual decision-making, the first step is to propose a utility function that integrates both strands of the literature, which is then tested against experimental data.
The project is conducted within the framework of a CIFRE doctoral agreement with France Générosités, the professional union for non-profit organisations and foundations engaged in public fundraising.