Market and Institutional Factors in Corporate Contributions
研究发现企业向非营利组织的捐赠受市场因素（如税前利润、广告、声誉）和制度因素（如规模、专业化、管理层承诺）共同影响，对募捐者和管理者均有启示。
Corporate gifts to nonprofit organizations are determined by both market and institutional factors. Among the leading market factors are a firm's pre-tax earnings, advertising and customer relations, and community and national reputation. Among the main institutional factors are a company's size, program professionalization, senior management commitment, local and national business attitudes toward giving, sectoral concentration, and company reorganization. The blend of factors in corporate giving suggests that appeals—whether from an outside group to a company or from a contributions manager to a chief executive—must be responsive to both market and institutional concerns.