1 A 501c3 organisation is a tax-exempt organisation under section 501(c)(3) of the Internal Revenue Code (Internal Revenue Service 2016c). It must be organized and operated exclusively for exempt purposes. i.e. it must be either charitable, religious, educational, scientific, literary, testing for public safety, fostering national or international amateur sports competition or preventing cruelty to children or animals (Internal Revenue Service 2016b).
2 There is considerable literature on why individuals give and what can encourage giving, which is discussed in chapter 2.
3 There is no agreed upon date as to when the Millenial, or Gen Y, generation begins and ends. Researchers tend to refer to those born between 1980 and 1995 although this varies depending on the source.
4 This review covers online giving only. Virtual volunteering is included in chapter 1, while giving in-kind is covered by chapter 9.