National Study of Philanthropy, 1974 (ICPSR 7496)

Version Date: Feb 16, 1992 View help for published

Principal Investigator(s): View help for Principal Investigator(s)
James N. Morgan

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The purpose of this study was to examine the effect of tax and foundation laws on charitable giving and to gain a better understanding of giving in general. Two separate national samples were interviewed, using almost identical questionnaires. Higher-income respondents were overrepresented in both samples, on the assumption that giving to others, particularly gifts of money, tends to be concentrated among people who earn more. Questions were asked about contributions of time and money to religious and charitable organizations. For larger donations, details were solicited about the recipients and the amounts given. Respondents' knowledge of and attitudes toward tax laws concerning contributions were also explored. In addition to an evaluation of respondents' income and assets, demographic and background information includes age, race, sex, religious preference, level of education, and occupation.

Morgan, James N. National Study of Philanthropy, 1974. Inter-university Consortium for Political and Social Research [distributor], 1992-02-16.

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Commission on Private Philanthropy and Public Needs
Inter-university Consortium for Political and Social Research

1974-06 -- 1974-11
  1. Produced by the University of Michigan, Survey Research Center


This study used two separate national samples: one sample was independently drawn by the Survey Research Center, University of Michigan (1,892 responses), and the other was selected in cooperation with the Internal Revenue Service (1,025 responses). Higher-income people were overrepresented in both samples. In addition, the Survey Research Center oversampled higher income areas and further eliminated a fraction of the individuals under age 25 and with less than a college education.

Adult population of the United States, aged 18 and older.

personal interviews



2018-02-15 The citation of this study may have changed due to the new version control system that has been implemented. The previous citation was:
  • Morgan, James N. National Study of Philanthropy, 1974. ICPSR07496-v1. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 1977.