The Australian Centre for Philanthropy and Nonprofit Studies, qut
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Australian contextIn Australia there is scant research into the in-kind giving behaviours of individuals and corporations. With the exception of the study by Maguire et al. (2014) into the pro bono practices of other countries, there are few studies which compare Australian in-kind giving practices with other nations. In-kind giving encompasses a range of activities beyond corporate giving. However, based on a report describing the results of an environmental scan of giving and volunteering in Australia it is evident that the majority of data available on in-kind giving are related to corporate donations (McGregor-Lowndes, Flack, et al. 2014a). Similar to other countries, Australian small and medium enterprises (SMEs) prefer to give in-kind rather than cash amounts (Madden, Scaife and Crissman 2006). With the exception of these studies there are few other statistics in relation to additional forms of in-kind giving such as individual and small group in-kind giving, and how this compares with other countries. The studies relating to in-kind giving in Australia are piecemeal. While there exists international literature on the management of in-kind product donations in both disaster and non-disaster responses less is known about the Australian context. How Australian NPOs handle and manage in-kind donations and the accounting challenges associated with valuing in-kind gifts is an important area for further investigation. Key issues and emerging trendsA review of the available literature on in-kind giving reveals that there is no universally-accepted definition of the term. While it is generally understood to include donations of goods and services, it is unclear whether in-kind giving encompasses all forms of donated services, including the various types of volunteering. A clearer delineation of what constitutes in-kind giving may enable a more robust examination of its uses and impacts. The institutional and regulatory environment can either support or constrain the incentives for in-kind donations. This review has found that there are tax incentives available for product donations to thrift stores in the UK and the US; however, this is not the case in Australia. This review has also highlighted that there are significant differences in relation to what is considered to be pro bono in different countries. The way in which pro bono work is defined in various jurisdictions determines the types of activities law firms can count towards pro bono engagement. There are calls in Australia to broaden definitions of pro bono to include other forms of legal assistance. In relation to food waste and aid development, in-kind giving is contested and focuses on the ethical debates of product donations. The logistical and resource challenges associated with managing in-kind product donations in both disaster and non-disaster contexts are also key themes in the literature. The growing field of online portals and exchanges largely addresses these challenges, although research into these giving vehicles is nascent. Examples include Goods360 and TechSoup Global that enable corporations to donate goods that are then distributed to NPOs. Portals such as VolunteerMatch and GoodCompany are also becoming an increasingly popular way to match individuals wishing to donate services with the particular needs of NPOs. In addition to online portals that facilitate in-kind giving, in the UK new models of corporate giving that encourage in-kind donations have also been documented as outlined in Table 9.3. Table 9.3 Examples of online portals to facilitate in-kind giving (Charities Trust 2013) Argos Toy Exchange: In partnership with Barnardo’s Argos encouraged people to donate unwanted toys by taking them into their local store. Barnados then sold them to raise funds. In return the donor received a £5 voucher to spend on toy purchases over £35 in-store. M&S Clothes Recycling Scheme: M&S in partnership with Oxfam provides a recycling scheme whereby consumers are encouraged to give an unwanted piece of clothing every time they buy a new one. The concept is said to have encouraged sustainable fashion ReferencesAhsan, Nabeela and Sandra Tullio-Pow. 2015. "Functional Clothing for Natural Disaster Survivors." Disaster Prevention and Management 24 (3): 306-319. Allen, Darcy and Chris Berg. 2014. The sharing economy: How regulation could destroy an economic revolution: Institute of Public Affairs. http://ipa.org.au/publications/2312/the-sharing-economy-how-over-regulation-could-destroy-an-economic-revolution. Amtzis, Rachel. 2014. "Crowdsourcing From the Ground Up: How a New Generation of Nepali Nonprofits Uses Social Media to Successfully Promote its Initiatives " Journal of Creative Communications 9 (2): 127-146. Australian Taxation Office. 2015. "Gift Types." https://www.ato.gov.au/Non-profit/gifts-and-fundraising/tax-deductible-gifts/gift-types/. Barret, R. 2015. Digital economy: Our perspective, Working paper no. 1: PwC Chair in Digital Economy. http://www.chairdigitaleconomy.com.au/digital-economy-our-perspective-released/. Bauer, Robert M. and Thomas Gegenhuber. 2015. "Crowdsourcing: Global Search and The Twisted Roles of Consumers and Producers." Organization 22 (5): 661-681. Booth, Jonathan E., Kyoung Won Park and Theresa M. Glomb. 2009. "Employer-Supported Volunteering Benefits: Gift Exchange Among Employers, Employees and Volunteer Organizations." Human Resource Management 48 (2): 227-249. Brenner, Jennifer. 2013. "Gifts-In-Kind: What are they Worth? How to Avoid the Pitfalls of GIK Valuation." Journal of Accountancy 216 (2): 44-47. Brooks, Andrew and David Simon. 2012. "Unravelling the Relationships between Used-Clothing Imports and the Decline of African Clothing Industries." Development and Change 43 (6): 1265-1290. Charities Trust. 2013. The future of corporate giving. Liverpool: Charities Trust UK. http://www.charitiestrust.org.uk/the-future-of-corporate-giving/. CPA. 2014. A Guide to Understanding the Financial Reports of Not-For-Profit Entities Southbank VIC: CPA Australia Ltd. Füller, Johann, Hutter Katja and Mirijam Fries. 2012. "Crowdsourcing for Goodness Sake: Impact of Incentive Preference on Contribution Behavior for Social Innovation." Interdisciplinary Approaches to Product Design, Innovation & Branding in International Marketing 23: 137-159. Garrone, Paola, Marco Melacini and Alessandro Perego. 2014. "Surplus Food Recovery and Donation in Italy: The Upstream Process." British Food Journal 116 (9): 1460-1477. Gautier, Arthur and Anne-Claire Pache. 2015. "Research on Corporate Philanthropy: A Review and Assessment." Journal of Business Ethics 126 (3): 343-369. doi: 10.1007/s10551-013-1969-7. Gazley, Beth and Gordon Abner. 2014. "Evaluating a Product Donation Program Challenges for Charitable Capacity." Nonprofit Management & Leadership 24 (3): 337-355. Gentilini, Ugo 2013. "Banking on Food: The State of Food Banks in High-income Countries". In CSP Working Paper Number 008. London: Institute of Development Studies. Internal Revenue Service. 2016. Charitable Contributions: For Use in Preparing 2015 Returns, Publication 526, cat no. 1505A: Department of the Treasury Internal Revenue Service. https://www.irs.gov/pub/irs-pdf/p526.pdf. Islam, Moninul Md. 2013. "In-Kind Donation Practices, Challenges and Strategies for NGOs and Donors." Doctor of Philosophy, School of Industrial and Systems Engineering, Georgia Institute of Technology. Islam, Moninul Md., John Vande Vate, John Heggestuen, Alex Nordenson and Katherine Dolan. 2013. "Transforming In-Kind Giving in Disaster Response: A Case for On-line Donation Registry with Retailers." In Global Humanitarian Technology Conference, San Jose, CA, edited, 191-196: IEEE. Kennedy, Jenny. 2015. "Conceptual Boundaries of Sharing." Information, Communication & Society: 1-17. doi: 10.1080/1369118X.2015.1046894. Latham & Watkins LLP. 2008. A Survey of Pro Bono Practices and Opportunties in Selected Jurisdictions. Austria: Pro Bono Institute. Madden, Kym, Wendy Scaife and Kathryn Crissman. 2006. "How and Why Small to Medium Size Enterprises (SMEs) Engage with Their Communities: An Australian Study." Int. Journal Nonprofit Sector Marketing 11: 49-60. Maguire, Rowena, Gail Shearer and Rachael Field. 2014. "Reconsidering Pro Bono: A Comparative Analysis of Protocols in Australia, The United States, The United Kingdon and Singapore." UNSW Law Journal 37 (3): 1164-1197. McGregor-Lowndes, Myles, Ted Flack, Wendy Scaife, Pamela Wiepking and Marie Crittall. 2014. Giving and volunteering in Australia 2014: Environmental Scan/Literature Review. Brisbane, Queensland: The Australian Centre for Philanthropy and Nonprofit Studies, Queensland University of Technology. http://eprints.qut.edu.au/79593/. Midgley, Jane L.. 2014. "The Logics of Surplus Food Redistribution." Journal of Environmental Planning and Management 57 (12): 1872-1892. Mitchell, Mark, Robert Montgomery and Dennis Rauch. 2009. "Toward an Understanding of Thrift Store Donors." International Journal of Nonprofit and Voluntary Sector Marketing 14 (3): 255-269. PwC. 2014. "Five key sharing economy sectors could generate £9 billion of UK revenues by 2025 ". http://pwc.blogs.com/press_room/2014/08/five-key-sharing-economy-sectors-could-generate-9-billion-of-uk-revenues-by-2025.html. Riches, Graham. 2011. "Thinking and Acting Outside the Charitable Food Box: Hunger and the Right to Food in Rich Societies." Development in Practice 21 (4-5): 768-775. Tadesse, Getaw and Gerald Shively. 2009. "Food Aid, Food Prices and Producer Disincentives in Ethiopia." American Journal of Agricultural Economics 91 (4): 942-955. Telford, John and John Cosgrave. 2006. Joint Evaluation of the International Response to the Indian Ocean Tsunami: Synthesis Report. London: Tsunami Evaluation Coalition. Teron, Adrienne C. and Valerie Tarasuk. 1999. "Charitable Food Assistance: What are Food Bank Users Recieving." Canadian Journal of Public Health 90 (6): 382-384. The Institute of Chartered Accountants. 2006. The Institute of Chartered Accountants in Australia Not-for-profit Sector Reporting: A Research Project. Sydney The Institute of Chartered Accountants in Australia TNS. 2014. Gift Aid: Understanding Donor Beahviour, HM Revenue & Customs Research Report 344. London: HM Revenue and Customs. Ülkü, M. Ali, Kathryn M. Bell and Stephanie Gray Wilson. 2015. "Modeling the impact of donor behavior on humanitarian aid operations." Annals of Operations Research 230 (1): 153-168. doi: 10.1007/s10479-014-1623-5. van Der Horst, Hilje, Stefano Pascucci and Wilma Bol. 2014. "The "Dark Side" of Food Banks? Exploring Emotional Responses of Food Bank Receivers in the Netherlands." British Food Journal 116 (9). Van Wassenhove, Luk N. and Alfonso J. Pedraza Martinez. 2012. "Using OR to Adapt Supply Chain Management Best Practices to Humanitarian Logistics." International Transactions in Operational Research 19 (1-2): 307-322. Wosskow, Debbie. 2014. Unlocking the Sharing Economy An Independent Review London: Department for Business, Innovation and Skills https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/378291/bis-14-1227-unlocking-the-sharing-economy-an-independent-review.pdf. Wydick, Bruce, Katz Elizabeth and Janet Brendan. 2014. "Do In-Kind Transfers Damage Local Markets? The Case of TOMS Shoe Donations in El Salvador." Journal of Development Effectiveness 6 (3): 249-267. Directory: wp-content -> uploads -> 2016 2016 -> 2017 afoCo Landmark Scholarship Program 2016 -> Instructions for the Preparation of Camera-Ready Contributions to the Conference Proceedings 2016 -> Step student Scholarships for Year 10-13 2016 -> The united church of canada 2016 -> Idan raichel biography – May 2016 Brief Producer, keyboardist, Lyricist, composer and Performer Idan Raichel 2016 -> An introduction to centre’s interventions expanding access to justice 2016 -> Sanchar Shakti 2016 -> Unit analysis should help here. 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