Tax-Exempt Lobbying: Corporate Philanthropy as a Tool for Political Influence
研究发现美国大公司通过慈善捐赠进行政治游说，估计6.3%的企业捐赠具有政治动机，金额是政治行动委员会支出的2.5倍，且因缺乏披露要求而未被选民察觉并享受税收补贴。
We explore the role of charitable giving as a means of political influence. For philanthropic foundations associated with large US corporations, we present three different identification strategies that consistently point to the use of corporate social responsibility in ways that parallel the strategic use of political action committee (PAC) spending. Our estimates imply that 6.3 percent of corporate charitable giving may be politically motivated, an amount 2.5 times larger than annual PAC contributions and 35 percent of federal lobbying. Absent of disclosure requirements, charitable giving may be a form of corporate political influence undetected by voters and subsidized by taxpayers.