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2025 Annual Conference

April 15–17, 2025

Omni William Penn, Pittsburgh, PA, USA

IMPORTANT NOTICE: The date, time, and room assignment of YOUR presentation is SUBJECT TO CHANGE.

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E2b Leaving a Legacy: The Role of Charitable Giving in Bequest Expectations

Wednesday, April 16, 2025 at 3:45 PM–5:15 PM CDT
Room 2
Short Description

This study examines the role of charitable giving, both time and money, in bequest motivation. Andreoni (1990) combined the public goods model and the private consumption model to uncover that an individual’s utility may not only come from increasing public goods but also from the act of giving. Monetary contributions are a way of distributing wealth. Alternatively, the price of volunteering, the shadow value of time, depends on the opportunity cost. To investigate whether charitable giving may crowd out the bequest expectation, this study utilized the Survey of Consumer Finances (SCF) through the logistic model to demonstrate the association between charitable giving and bequest expectation. The results indicate that households without any charitable behavior are less likely to expect to leave sizable estates than those who only engage in volunteer activities. Also, compared with households that only participate in volunteer activities, those who only make financial contributions are less likely to expect to leave a substantial estate. To evaluate the magnitude of the difference between volunteer activities and monetary contributions, this study also utilized the interactions to support our results.

Type of presentation

Accepted Oral Presentation

Submitter

YAN YING, Eastern New Mexico University

Authors

YING YAN, Eastern New Mexico University
Di Qing, Ph.D., Auburn University
Dr. Russell N James, III, JD., Ph.D., Texas Tech University
Corey Cole, Eastern New Mexico University
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