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Lessons Learned: Individual Charitable Giving and the Tax Cuts and Jobs Act of 2017 经验教训:个人慈善捐赠和2017年减税和就业法案
IF 1.4 Q3 BUSINESS Pub Date : 2026-01-20 DOI: 10.1002/nvsm.70047
Brian L. Johnson, Vicky R. Johnson

The general sentiment of the charitable community toward the Tax Cuts and Jobs Act (TCJA) of 2017 at the time of its passing seemed despondent. Due to individual income tax changes, the TCJA was set to produce tens of billions of projected charitable donation losses. Interestingly, current data show that total individual giving is on track with amounts before the TCJA's implementation, and overall giving has exceeded pre-TCJA levels, setting records along the way. This study attempts to explore this phenomenon and more by broadly analyzing how individual income taxation, itemization, donors, and donations changed during the TCJA's tenure. Researchers, lawmakers, and charitable leaders may use this study to be better prepared in their decision making when new tax legislation is enacted.

2017年《减税与就业法案》(Tax Cuts and Jobs Act, TCJA)通过时,慈善界的普遍情绪似乎很沮丧。由于个人所得税的变化,TCJA预计将产生数百亿美元的慈善捐赠损失。有趣的是,目前的数据显示,个人捐赠总额与TCJA实施前的数额保持一致,总体捐赠超过了TCJA实施前的水平,创下了历史记录。本研究试图通过广泛分析TCJA任期内个人所得税、分项制、捐赠者和捐赠的变化来探索这一现象。研究人员、立法者和慈善机构领导人可以利用这项研究,在新的税收立法颁布时更好地准备他们的决策。
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引用次数: 0
Digital Users Perceptions of Philanthropic Donations Across Social Media and Institutional Websites 数字用户在社交媒体和机构网站上对慈善捐赠的看法
IF 1.4 Q3 BUSINESS Pub Date : 2026-01-15 DOI: 10.1002/nvsm.70046
Yuni Rimawati,  Hamidah,  Ardianto

This study explores the types of online information that effectively drive donations, building on previous research that has largely focused on disclosure practices and platform adoption. The study employed an open-ended survey. Our respondents were netizens, digital users, who had donated after seeing posts from philanthropic organizations on social media. Of the 585 respondents, 78% visited the organization's website before donating, while 22% donated directly based on social media posts without further investigation. Website users seek confirmation of credibility, legality, program details, and transparency in fund distribution. On the other hand, netizens who donated directly based on social media posts without searching the philanthropic organization's website were motivated by trust formed by perceptions of institutional credibility, transparency, empathy, and religious values.

本研究在之前主要关注披露实践和平台采用的研究基础上,探讨了有效推动捐赠的在线信息类型。这项研究采用了开放式调查。我们的受访者是网民,数字用户,他们在社交媒体上看到慈善组织的帖子后捐赠。在585名受访者中,78%的人在捐款前访问了该组织的网站,22%的人在没有进一步调查的情况下直接根据社交媒体上的帖子捐款。网站用户寻求确认资金分配的可信度、合法性、项目细节和透明度。另一方面,直接根据社交媒体帖子而不搜索慈善组织网站进行捐赠的网民是出于对机构可信度、透明度、同理心和宗教价值观的信任。
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引用次数: 0
Crowdfunding for Chronic Diseases in the Global South: A Novel Development or Insidious Reproduction? 发展中国家慢性病众筹:新发展还是潜伏繁殖?
IF 1.4 Q3 BUSINESS Pub Date : 2025-11-11 DOI: 10.1002/nvsm.70036
Edward Narain, Matthew Wade, Tarryn Phillips

Inspired by Lukk and colleagues' analysis of crowdfunding as a re-entrenchment of inequalities in the North American context, this response applies the same questions to the Global South, focussing on medical crowdfunding for non-communicable diseases (NCDs) in Fiji. Grappling with an under-resourced health system, Fijians with medical complications from NCDs are resorting to crowdfunding platforms to help raise funds for lifesaving treatments. Far from being a novel development, we explore how the need for Fijians to crowdfund for survival emerges from neo-colonial inequalities. We argue that crowdfunding represents another layer of problematic aid, undermining the autonomy of Fijians, the accountability of governments and the ability of the Fijian healthcare system to care for its citizens. Significant cultural considerations emerge as crowdfunding platforms travel from Global North to South contexts, including the mismatch between neoliberal individualised campaigns versus communitarian values, the risk of eroding traditional cultural giving practices, and the privileging of the Western gaze. Finally, we reflect on the differential flows of vitality and toxicity, and how crowdfunding exacerbates inequality by distracting us from genuine upstream solutions.

受到Lukk及其同事对众筹在北美背景下再次加剧不平等现象的分析的启发,这一回应将同样的问题应用于全球南方,重点关注斐济针对非传染性疾病的医疗众筹。由于卫生系统资源不足,患有非传染性疾病并发症的斐济人正在求助于众筹平台,帮助筹集资金用于挽救生命的治疗。这绝不是一项新发展,我们探讨斐济人如何从新殖民主义的不平等中产生众筹生存需求。我们认为,众筹代表了另一层有问题的援助,破坏了斐济人的自主权、政府的问责制和斐济医疗保健系统照顾公民的能力。当众筹平台从全球北方传播到南方时,重要的文化考虑出现了,包括新自由主义个性化运动与社区主义价值观之间的不匹配,侵蚀传统文化捐赠行为的风险,以及西方目光的特权。最后,我们反思了活力和毒性的不同流动,以及众筹如何分散我们对真正上游解决方案的注意力,从而加剧了不平等。
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引用次数: 0
Is Crowdfunding Charity? Exploring Contemporary Meanings of “Philanthropy” 众筹是慈善吗?“慈善”的当代意义探析
IF 1.4 Q3 BUSINESS Pub Date : 2025-11-11 DOI: 10.1002/nvsm.70037
Vincci Li

Over the course of nearly a decade, a strong body of academic research has emerged showing that the benefits of personal crowdfunding via GoFundMe and similar platforms are neither as easily attained nor as evenly distributed among users as many would hope. In this response to Lukk et al.'s (2025) article “Disrupting Philanthropy? A Reality Check for Digital Crowdfunding,” I extend the authors' discussion of the harmful effects of the for-profit crowdfunding industry on equality, campaigner/beneficiary autonomy, and the spread of misinformation by examining how crowdfunding has shifted the meaning(s) ascribed to “philanthropy” in Western societies.

在近十年的时间里,大量的学术研究表明,通过GoFundMe和类似平台进行个人众筹的好处既不像许多人希望的那样容易获得,也不像许多人希望的那样在用户之间平均分配。在对Lukk et al.(2025)文章“扰乱慈善?”的回应中。我通过研究众筹如何改变了西方社会中“慈善”的含义,扩展了作者对营利性众筹行业对平等、活动家/受益人自治和错误信息传播的有害影响的讨论。
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引用次数: 0
On Curiosity and Judgement: Crowdfunding in Diverse Contexts 好奇心和判断力:不同背景下的众筹
IF 1.4 Q3 BUSINESS Pub Date : 2025-11-11 DOI: 10.1002/nvsm.70039
Ellen A. Stewart

In this commentary response to Lukk et al. (2025), I argue that we should understand crowdfunding as an assemblage of platforms, donors and recipients that might offer different advantages and disadvantages dependent on the broader system context it takes place within. Drawing on my knowledge of health-related crowdfunding, I discuss examples of collective or civic crowdfunding and highlight especially significant scholarship around crowdfunding for gender-affirming healthcare for trans people. Exploring the ambiguities of these broader examples of crowdfunding complicates the task of reaching definitive judgements of the phenomenon as a whole but opens up valuable new lines of inquiry about what it does, for whom, and in what contexts.

在对Lukk et al.(2025)的评论回应中,我认为我们应该将众筹理解为平台、捐赠者和接受者的集合,根据其发生的更广泛的系统背景,它们可能会提供不同的优势和劣势。根据我对健康相关众筹的了解,我讨论了集体或公民众筹的例子,并强调了在为变性人提供性别确认医疗保健的众筹方面特别重要的奖学金。探索这些更广泛的众筹例子的模糊性,使对整个现象做出明确判断的任务变得复杂,但却开辟了有价值的新思路,让人们了解众筹做了什么,为谁服务,在什么背景下进行。
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引用次数: 0
Correction to “The Revolution Will Not Be Crowdfunded: Alternative Philanthropy's Politics” 对“革命不会是众筹:另类慈善的政治”的更正
IF 1.4 Q3 BUSINESS Pub Date : 2025-11-11 DOI: 10.1002/nvsm.70043

Lincoln, M. 2025. “The Revolution Will Not Be Crowdfunded: Alternative Philanthropy's Politics.” Journal of Philanthropy 30, no. 4: e70040. https://doi.org/10.1002/nvsm.70040.

This article was mistakenly included in the Journal of Philanthropy November 2025 issue.

This article should be considered as part of the Dialogues collection, “Crowdfunding: A Productive Disruption, Failed Revolution, or an Evolution of ‘Traditional’ Giving Practices?” published in this November 2025 supplement issue. Below is the abstract excerpt to the article for a quick reference:

This commentary on “Disrupting Philanthropy?: A Reality Check for Digital Crowdfunding” examines the self-contradictory moral economy of crowdfunding, noting its misleading characterization of its own politics. It discusses the limits of crowdfunding as continuous with the limits of philanthropy and charity. Noting the typically patrician inflection of the term “philanthropy,” it suggests the class conflicts that the project of “disrupting philanthropy” engenders (or pretends to). Extending the authors’ close reading of discourse about crowdfunding, the essay offers a complementary critique of this new form of finance. It suggests that in trading on rhetoric about disruption, democratization, revolution, and the power of “crowds,” crowdfunding justifies its de facto status as a substitute for social entitlements. Finally, it suggests opportunities for further research that examines the utility of crowdfunding’s material failures and its actual accomplishments.

The publisher apologises for this error.

林肯,m.s 2025。“革命不会是众筹:另类慈善的政治”《慈善杂志》第30期,第2期。4: e70040。https://doi.org/10.1002/nvsm.70040.This的文章被错误地刊登在了《慈善杂志》2025年11月刊上。这篇文章应该被视为《对话》合集的一部分,《众筹:一场富有成效的颠覆、失败的革命,还是‘传统’捐赠实践的演变?》发表在2025年11月的增刊上。以下是文章的摘要节选,供快速参考:《数字众筹的现实检验》一书审视了众筹中自相矛盾的道德经济,并指出其对自身政治的误导性描述。讨论了众筹的局限性与慈善、慈善的局限性的连续性。注意到“慈善”一词典型的贵族化,它暗示了“破坏慈善”项目产生(或假装)的阶级冲突。本文扩展了作者对众筹话语的深入阅读,对这种新的金融形式提出了补充批评。它表明,在利用颠覆、民主化、革命和“人群”力量的修辞上,众筹证明了其作为社会福利替代品的事实地位。最后,它提出了进一步研究的机会,以检验众筹的物质失败及其实际成就的效用。出版商为这个错误道歉。
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引用次数: 0
Beyond Beneficiaries: Expanding Questions of Autonomy in Crowdfunding, Through a Situated Lens on Health Citizenship 超越受益者:通过健康公民的定位镜头扩大众筹中的自治问题
IF 1.4 Q3 BUSINESS Pub Date : 2025-11-11 DOI: 10.1002/nvsm.70038
Susan Wardell

Like all forms of philanthropic and charitable practice directed towards people with health needs, crowdfunding does not occur in isolation, but is always entangled with other aspects of health subjectivities and health citizenship. I focus my response to the claims about crowdfunding investigated in this article by advocating for more attention to nationally situated and culturally situated aspects of both the technology and the neoliberal logics that drive it. I also discuss the question of autonomy, and whether crowdfunding can truly ‘empower users’, by pointing out the difference between whether it empowers users as beneficiaries or as health citizens. I suggest moving beyond a dichotomy (i.e., of whether it is empowering or undermining autonomy) to instead consider what opportunities, engagements, or affordances it may provide for health citizens in various national and local contexts, as well as for distinct patient, disability, or health communities. As such, I highlight the overall need for a more reflexive and comparative approach, to avoid the risk of theorising features of crowdfunding as universal without sufficient attention to situated or sociocultural factors; opening the possibility of more plural answers to core questions about what crowdfunding is and does.

与针对有卫生需求的人的所有形式的慈善和慈善实践一样,众筹不是孤立发生的,而是始终与卫生主体性和卫生公民身份的其他方面纠缠在一起。对于本文中关于众筹的调查,我的回应重点是提倡更多地关注技术的国家和文化方面,以及推动它的新自由主义逻辑。我还讨论了自主的问题,以及众筹是否能真正“赋予用户权力”,指出它是赋予用户作为受益者还是作为健康公民之间的区别。我建议超越二分法(即,它是赋予还是破坏自主权),而是考虑它可能为不同国家和地方背景下的健康公民以及不同的患者、残疾人或健康社区提供哪些机会、参与或支持。因此,我强调总体上需要一种更具反思性和比较性的方法,以避免将众筹特征理论化的风险,因为它是普遍的,而没有充分关注所处的环境或社会文化因素;为众筹是什么、做什么等核心问题提供了更多元的答案。
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引用次数: 0
Disrupting Philanthropy? A Reality Check for Digital Crowdfunding 扰乱慈善事业?数字众筹的现实检验
IF 1.4 Q3 BUSINESS Pub Date : 2025-11-11 DOI: 10.1002/nvsm.70041
Martin Lukk, Nora Kenworthy, Erik Schneiderhan, Jeremy Snyder

Crowdfunding promised to revolutionize philanthropy by using digital technology to make charitable giving cheaper, easier, and more accessible. Has this been realized in practice? We highlight three crucial questions for charity professionals and academic researchers to consider regarding crowdfunding's “disruptive” capacity, and we answer them in light of nearly a decade of research on crowdfunding for health care and related personal costs. We argue that crowdfunding's benefits have been largely overstated. Instead of offering a radically novel approach, it puts a digital spin on an outdated charity model. While potentially empowering fundraising recipients, it can significantly undermine their autonomy in practice. And although crowdfunding is commonly used to support health and medical costs, it promotes values and practices that ultimately harm public health systems. Our synthesis highlights the considerable progress scholars have made in understanding this extremely popular, if flawed, approach to charity, and we call for more critical analyses of crowdfunding as it continues to evolve, alongside research into alternative approaches to charitable giving.

众筹承诺通过使用数字技术使慈善捐赠更便宜、更容易、更容易获得,从而彻底改变慈善事业。这在实践中实现了吗?关于众筹的“颠覆性”能力,我们强调了慈善专业人士和学术研究人员需要考虑的三个关键问题,并根据近十年来对医疗保健众筹和相关个人成本的研究来回答这些问题。我们认为众筹的好处在很大程度上被夸大了。它没有提供一种全新的方法,而是在过时的慈善模式上加入了数字元素。虽然它可能会赋予筹款接受者权力,但在实践中可能会严重损害他们的自主权。尽管众筹通常用于支持卫生和医疗费用,但它所倡导的价值观和做法最终会损害公共卫生系统。我们的综合强调了学者们在理解这种非常受欢迎的(如果有缺陷的话)慈善方式方面取得的巨大进步,我们呼吁对众筹的持续发展进行更批判性的分析,同时研究慈善捐赠的替代方法。
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引用次数: 0
A Consensus Against False Dichotomies in Crowdfunding? 众筹中反对错误二分法的共识?
IF 1.4 Q3 BUSINESS Pub Date : 2025-11-11 DOI: 10.1002/nvsm.70035
Martin Lukk, Nora Kenworthy, Erik Schneiderhan, Jeremy Snyder

Our opening pillar article for this special issue argued that the disruptive benefits of digital crowdfunding have been overstated. Responses to our piece draw on diverse cases and perspectives, inviting the field to both broaden its theoretical scope and expand its appreciation of crowdfunding's wide-ranging empirical manifestations. The exchange also surfaces valuable insights about the current state of crowdfunding scholarship, suggesting a consensus against understanding crowdfunding in terms of simple dichotomies, like good versus bad or oppressive versus liberating, while revealing generative frictions among scholars' approaches. We identify three unresolved questions about the nature of crowdfunding that emerge from the responses: What is crowdfunding? What does crowdfunding do? How is crowdfunding actually practiced? Answering these questions requires confronting essential debates in the literature, including about crowdfunding's relationship to autonomy, resistance, and structural change. In search of these answers, the responses highlight the need for expanded empirical research into additional aspects of the phenomenon across different contexts, including the elite networks shaping crowdfunding platforms and ordinary users' perspectives on agency and resistance. Overall, the dialog calls for future research that develops the field's critical edge while appreciating the diversity of practices that crowdfunding involves.

我们这期特刊的开篇文章认为,数字众筹的颠覆性好处被夸大了。对我们这篇文章的回应借鉴了不同的案例和观点,邀请该领域拓宽其理论范围,并扩大其对众筹广泛的实证表现的欣赏。这次交流还揭示了众筹学术现状的宝贵见解,表明人们一致反对用简单的二分法来理解众筹,比如好与坏或压迫与解放,同时揭示了学者们的方法之间产生的摩擦。从这些回应中,我们发现了关于众筹本质的三个未解决的问题:什么是众筹?众筹是做什么的?众筹实际上是如何实践的?回答这些问题需要面对文献中的基本争论,包括众筹与自治、抵抗和结构变化的关系。为了寻找这些答案,这些回应强调了扩大实证研究的必要性,需要在不同背景下对这一现象的其他方面进行研究,包括塑造众筹平台的精英网络和普通用户对代理和抵抗的看法。总的来说,对话呼吁未来的研究,发展该领域的关键优势,同时欣赏众筹所涉及的实践的多样性。
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引用次数: 0
“Connect Me to the Customer Service”: Neoliberal Welfare Management and the Making of the Customer-Beneficiary in Turkey's Institutionalized Charity Regime “把我和客户服务联系起来”:新自由主义福利管理和土耳其制度化慈善制度中客户-受益人的形成
IF 1.4 Q3 BUSINESS Pub Date : 2025-11-07 DOI: 10.1002/nvsm.70044
Zeynep Atalay

This article examines the shift in beneficiary roles within Turkey's charitable aid sector from passive recipients to active ‘customer-beneficiaries’ within a clientelist welfare regime and weak transparency. Using interviews and user-generated online reviews (consumer complaint sites and social media), it shows how beneficiaries proactively demand transparency and improved services from local charities. The findings illustrate that aid users challenge distribution practices and appeal directly to donors. This proactive engagement has started to impact how aid organizations manage their reputational accountability to enhance credibility. The analysis contributes to debates on nonprofit accountability by showing how beneficiaries pursue accountability from below in hybrid and authoritarian regimes where formal channels are limited, and by applying insights from research on online consumer reviews to the underexplored field of charitable aid.

本文研究了土耳其慈善援助部门中受益人角色的转变,从被动的接受者到积极的“客户受益人”,在客户主义福利制度和透明度薄弱的情况下。通过访谈和用户生成的在线评论(消费者投诉网站和社交媒体),它显示了受益人如何主动要求当地慈善机构提高透明度和改善服务。调查结果表明,援助使用者挑战分配做法,并直接向捐助者发出呼吁。这种主动参与已经开始影响援助组织如何管理其声誉问责制以提高可信度。该分析通过展示受益人如何在正式渠道有限的混合和专制政权中自下而上地追求问责制,以及将在线消费者评论研究的见解应用于未被开发的慈善援助领域,从而有助于对非营利组织问责制的辩论。
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引用次数: 0
期刊
Journal of Philanthropy and Marketing
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