Estimating Charitable Deductions in Giving USA

This article describes the model used inGiving USA2002 to estimate charitable deductions in 2001 and explains the criteria by which that model was selected. The article also presents a systematic comparison of this model to others previously used inGivingUSA. During the 1990s, the most recent period...

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Bibliographic Details
Published in:Nonprofit and voluntary sector quarterly 2003-12, Vol.32 (4), p.548-567
Main Authors: Deb, Partha, Wilhelm, Mark O., Rooney, Patrick M., Brown, Melissa S.
Format: Article
Language:English
Subjects:
Criteria
Deduction
Donations
Estimates
Estimating
Forecasting techniques
General studies
Mathematical models
Personal income
Social organization. Social system. Social structure
Sociology
Studies
Tax deductions
Time series
Variables
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Summary:This article describes the model used inGiving USA2002 to estimate charitable deductions in 2001 and explains the criteria by which that model was selected. The article also presents a systematic comparison of this model to others previously used inGivingUSA. During the 1990s, the most recent period for which an evaluation of the models is possible, the three most recentGivingUSAmodels would have performed well. However, of these, the model presented herein would have provided somewhat more accurate estimates.
ISSN:0899-7640
1552-7395
0899-7640
DOI:10.1177/0899764003258502