Grants For Low Income Single Mothers

Many single mother households live in poverty. Hence, it is fortunate that there are grants available for low income single mothers. This problem of poor single mom households is a legacy of many cultures which are hundreds or thousands of years old. Whether oriental, caucasian, black, Muslim, Christian, Hindu or Buddhist, there is a traditional line of thought that women belong in the house and do not need higher education.

This may have made sense in the far ago past when resources were scarce, while family and communal ties were strong. In times long gone, it was logical for women to stay home and raise the kids while the men went out to work. If anything happened to the men, their extended families and community pitched in to help out. But today the strong extended family and community bonds no longer exist as a safety net. Many women with low education find themselves in deep financial trouble when something happens to their husbands.

With no help available, these families often find themselves spiraling into deeper and deeper poverty. In some cases, the mother was never married. In others, she is a widow or divorcee. There are also cases where the husband abandoned his family. In all cases, these families need help.

Grants For Low Income Single Mothers

Fortunately, some private philanthropists have long realized this, and through their unrelenting hard work, even the government has become involved. There are now grants for low income single mothers available. These grants are free money that do not need to be repaid. They take many different forms and are not always officially classified as financial aid for poor single mom families.

However, in practice, many recipients of these grants are families with the mother as sole breadwinner. There are many aid programs which offer housing subsidies. Sometimes low-rent housing is provided to these poor single mother families. Sometimes additional money is given to subsidize rental and sometimes home loans are converted to low-interest loans.

Childcare subsidies are also very common. For younger children, there may be subsidized childcare given. This allows the mother to go to work with her mind at ease. For children in school, there are often free textbooks and subsidized school fees. And for children going to college, there are many grants and scholarships on offer.

In addition to all these free grant money targeted to directly help the family, there are also special college scholarships for the mother herself. While you would be hard pressed to find federal scholarships labeled this way, there are many where low income single mothers have a distinct advantage. This tip-toeing around the issue does not exist with private grants. For example, the PEO and the Jeanette Rankin Foundation clearly and explicitly say that they have grants for needy single mothers. Not all their publicly available literature say this, but you can find it written here and there.

These educational grants are offered because it is commonly recognized that the modern economy requires educated workers. Those who want to lead better lives need better jobs which need at least college degrees. Many private foundations have high expectations of these adult women who show the drive to go back to college so that they can better provide for their family.

Times have changed. Where the extended family and community used to lend a hand, the government and charitable organizations now stand. An unfortunate woman with kids to feed need not fall into despair just because her neighbors refuse to help her. If she wants to save her family, she just needs to be persistent in searching for grants for low income single mothers. She will still need to work very hard, but giving up her kids to the orphanage is no longer the only option.

Grants For Low Income Single Mothers
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If you are searching for single mom scholarships, learn more by visiting: http://singlemomhelp.info/

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Brahman Cattle In South Africa Is A Major Breed In The Production Of Red Meat

The first and formal adoption of the world Brahman originated with the inception of the American Brahman Breeders Association (ABBA) in 1924. Cattlemen attending their organizational meeting wrestled with the question of what to name this American Bos Indicus breed that Mr JW Startwelle called "... an entirely new breed of beef cattle". Mr Startwelle, however the first Secretary of ABBA and early driving force of their association, was indeed historically instrumental, when he suggested the word Brahman.

The Early History in Southern Africa:

The introduction of the Brahman to the South African beef cattle scene originated back in 1954 when Mr Jurgen Crantz, of Windhoek, in South West Africa as they knew it in those days, initially imported eight males and ten females from Texas, USA, to be landed at Cape Town harbour.

Brahman Cattle In South Africa Is A Major Breed In The Production Of Red Meat

Five of these bulls originated from Mr JD Hudgins, Texas, while one came from Mr Albert B Fay, Texas, another one from Mr VW Frost, Texas, as one from Laxy 3 Ranch, Texas. All ten females were from the famous JD Hudgins Ranch. We today salute the inspirations and motivations of Mr Jurgen Crantz of Namibië as the pioneer who unknowingly laid the foundation of what would have become a major breed in the production of red meat in Southern Africa.

Mr W Woker of Windhoek, South West Africa, Nuanetzi Ranch Ltd., the Normar stud of Mr AI Marais and Mr C Scheepers, all from South Africa made other early imports in 1954. Breeders who were particularly prominent by importing many animals between 1954 and 1971 were, among others, JFW Herbst and son, JB Orpen of the Bar Circle Stud, Sisal Brahmans of Mr Eric Bilse, Ban Cattle Co. of Mr Louis Bosman, D Terblanche, RELH Hunt, the Code Brahman Stud of Mr AJ Coetzer and Mr BJ Maritz.

The remarkable growth and demand for the breed:

The contribution Brahmans have made towards the South African stud and commercial industry can be described as remarkable, especially during the first three decades starting in 1960. The distinctive appearance of the Brahman during the coming decade sets them apart from any other traditional beef breed in South Africa. The hump on top of its shoulders, large pendulous ears, abundant folds of skin and distinctive colour has contributed towards the phenomenal growth being recorded in those days.

The membership of 41 in 1960 increased by 465.85 % within the first ten years, births during the same period by 1 296.64 %, registrations 581.63 % and transfers by 1 542,64 %. This brought the Brahman into the limelight after only 10 years and remarks by the press such as the "Brahman is like a Chameleon because he adapts everywhere" were made in those days. The use of the Brahman as a maternal line has become significant due to the dramatic changes in the composition of our national beef population in South Africa.

Official figures show that where the Afrikaner represented almost 45 % of the market share in 1965, the situation changed dramatically in 1985 to retain only 7.0 % of the registrations at the SA Stud Book and Livestock Improvement Association. Brahman registrations on the other hand increased from 4.4 % to almost 57.0 % during the same period. Currently there are 572 members with a total number of +60 000 enrolled animals.

Brahman Cattle In South Africa Is A Major Breed In The Production Of Red Meat
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Gerald Crawford was born in South Africa, studied electronics, telecommunication, eco-travel and african travel concepts. He taught responsible tourism in South Africa. If you have any questions or comments please e-mail me on. E-mail Address: southafricantravelarticles@12234455.co.za Website Address: http://www.12234455.co.za

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Giving Money to Charity

People like to give money to charity because it gives them a "warm glow" and they feel that they are helping others less fortunate than themselves. There are lots of different ways of leaving money to charity.

There are lots of different kind of charities. Some of the most well known are those which relate to a particular illness or medical condition such as cancer, kidney disease or brain injury. There are charities established for nearly every conceivable condition from birth to death... premature babies to Help the Aged.

One of the main reasons that very wealthy people donate to charity is to reduce their tax bill. Another reason is publicity... it makes them look good.

Giving Money to Charity

We tend to give to those charities that we feel an association with. For example I have a regularly standing order with Barnardos an Irish children's charity that helps kids in deprived areas with providing some meals, and afterschool or homework clubs. I have two small children myself and thankfully myself and my partner are able to put food on the table and give them a reasonably decent life.

But when I give a donation, no matter how small I would like to be sure that it is getting to the people that need the money. I recently read an article on BBC News entitled "Roma children fund gangster luxury". The Metropolitan police rescued 28 children from raids in Ilford, East London. These children have been trafficked for the purposes of earning money.

Gangs in Romania approach poor families. They are told that their children will be taken abroad but they will receive money in return. However, the gangs charge for transportation. They agree to pay initially but they charge very high interest rates on the loan. The children found in London may be beggars but the sums they can generate are astronomical. The gangs value one child at €100,000 per year. But while the children are kept poor the criminals exploiting them build huge mansions with the profits. The money is sent back to Romania.

I would not like to think that if I gave money to a child on the street in London that it was going to fund criminals in Romania.

Also shocking is a report on the Daily Mail website about the amount of money that Bono's ONE foundation has actually given to charity. The ONE foundation received £9.6 million sterling in 2008 but only £118,000 went to good causes (1.2%). Figures published by the New York Post showed that £5.1 million went towards paying salaries.

Would you be happy giving your money on this basis?

Giving Money to Charity
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Public Charity Vs Private Foundation - Understanding the Differences

Tonight's title match: In the red corner, numbering 948,954, representing over half of all 501(c)(3) organizations, are public charities. And in the blue corner, numbering 108,594, having increased 54% since 1998, are the 501(c)(3)s known as private foundations. Both competitors bring a long and varied history into the ring. Though greatly outnumbered by public charities, private foundations bring a lot to the contest. Let's take a closer look at the differences, and similarities, between these title contenders.

Many people have a layman's understanding of the difference between public charities and private foundations: Public charities are understood to perform charitable work, while private foundations support the work of public charities. That grassroots definition is, in practice, mostly true. The specifics, however, are slightly more complicated.

Public charities. Public charities represent the largest share of active, 501(c)(3) organizations. Those starting a new organization usually prefer public charity status, not just because it better describes the organization's purpose. Public charities also enjoy some advantages over private foundations: higher donor tax-deductible giving limits, the ability to attract support from other public charities and private foundations, as well as a ,000 income threshold to trigger annual Form 990 filing (private foundations file Form 990-PF regardless of income). In fact, an applicant for 501(c)(3) status must prove why it should be considered a public charity, lest they be considered a private foundation by default.

Public Charity Vs Private Foundation - Understanding the Differences

Like the layman's definition, public charities typically carry out some type of direct, charitable activity. Examples include churches, private schools, homeless shelters, etc...the list of possibilities is nearly endless. The true definition of a public charity, though, goes well beyond the programs and into the realm of structure and revenue source. As for structure, in order to qualify for (and keep) public charity status, a 501(c)(3) must be organized for exclusively 501(c)(3) purposes. The IRS requires certain language to be in a public charity's articles of incorporation explicitly restricting its activities to such. In addition, a public charity must represent the public interest by having a diversified board of directors. More than 50% of the board must be unrelated by blood, marriage or outside business co-ownership and not be compensated as employees of the organization. We are often asked where that is in the "code" and, frankly, it isn't there...at least not verbatim. It is an extrapolation of the IRS's requirement that governance of a public charity be at arms-length and without private benefit (inurement) to insiders. As such, the IRS requires that a quorum of board members be possible who have no personal stake, either directly or potentially through relationship. Finally comes the income, or source of revenue, test. Public charities must be supported by the general public. For that to be true, a significant amount of revenue, at least 33%, must come from relatively small donors (those who give less than 2% of the organization's income), from other public charities or the government. While that is significant, that leaves 67% to potentially come from other, less diverse sources.

Private foundations. While being considered a private foundation could simply be a fall-back position of not qualifying for public charity status via either the organizational or income test (or both), it is most often a choice that is made. There are reasons why someone would choose foundation status over public charity. Chief among those is control. In exchange for somewhat disadvantaged deductibility limits to donors, mandatory Form 990-PF filings, and minimum annual asset distributions (5% each year), private foundations can be controlled by related parties and be funded by a relatively small group...even one individual or family (think Bill and Melinda Gates Foundation). This is often more than enough trade off for those starting a foundation. One thing that is not different for private foundations is the requirement that it be organized for exclusively charitable purposes.

There is even a third type of 501(c)(3), the private operating foundation. This is best thought of as a hybrid of the other two, most often a private foundation with direct program services like that operated by public charities. The rules are strict, as control can be like that of private foundations, but with some of the benefits of public charities. There are relatively few of these organizations around. You typically only see these under rather unique circumstances.

At the end of the contest, it is a tie. There really is no winner. It completely depends on each organization's programs, plans and intentions. Ding, ding!

Public Charity Vs Private Foundation - Understanding the Differences
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Greg McRay is an IRS-credentialed Enrolled Agent and is the CEO and co-founder of Foundation Group, Inc. The Foundation Group, based in Nashville, Tennessee, provides formation and compliance services to nonprofits, including nonprofit incorporation and 501(c)(3) applications, Form 990 preparation, payroll processing, as well as education and consultation.

Visit our website at http://www.501c3.org for more information. While you're there, be sure to sign up for our free email newsletter!

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Charity and Life Insurance - How to Use Life Insurance For Charitable Giving

When we're successful and satisfied financially in life, we start to think about ways to give something back to the less fortunate. In this article, you'll learn about some of the different ways you can benefit your favourite charity and minimize your tax burden using life insurance as a charitable gift:

For more, visit the full version of the article and view other very useful information in the life insurance tips section on Lorne S. Marr's website.

Charity and Life Insurance - How to Use Life Insurance For Charitable Giving

Charity and Life Insurance - How to Use Life Insurance For Charitable Giving
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Lorne S. Marr has been one of Canada's top financial planner for many many years. Currently he's running his own brokerage company Lorne S. Marr Insurance Services. For more information about life insurance in Toronto, visit http://www.lsminsurance.ca

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The Benefits of Corporate Giving

First, it's important to keep in mind that there are several different types of corporate giving or corporate philanthropy. You also opt to issue funds to other smaller companies in your community so that the two of you can accomplish local goals together (i.e. feeding the homeless, providing more educational materials for schools). Alternatively, you can engage in corporate giving to charitable organizations that will be distributed over longer periods of time.

When you're considering corporate giving, meet with your accounting department regularly to come up with ways to arrange your budget so that your corporate giving decisions will not put the company in a financial bind. For instance, if you are thinking about long-term corporate philanthropy, figure out how much money will be spent from your company's budget annually and how this sum will affect your company's overall bottom line. The last thing you want as a company is to put together a corporate philanthropy package only to see it have a negative impact on your bottom line. So, do your research before committing to corporate giving.

Now, on the other hand, yours may be a situation in which you decide that your business needs additional funding in order to take on large community or global projects. In this case, your corporate focus should be on the search for donors. You'll need to submit a proposal to the funding sources you are considering within the donor database, complete with a cover letter, executive summary, narrative, evaluation, and budget plan. Be as detailed as possible when you're composing this proposal in your search for donors, even if it means taking your time to fill in all the details. Put together a timeline to submit to potential corporate giving donors, so that the amount of time it will take you to complete each phase of the project will be clear. You'll also need to be very direct about your reasons for requesting funding - percentages and proven facts are great support tools.

The Benefits of Corporate Giving

Searching through a national or international donor database to find out more about corporate giving is also a great idea. Additionally, partner with other corporations that have common philanthropic goals to find out which community business relationships will help to move your business forward. You may also want to inquire within your accounting department as to the tax benefits that you can incur as a company when you are involved in corporate philanthropy.

There are many benefits to be had when your company engages in corporate giving. Just be sure that you have done all of the research you need to so that your company can be educated and informed on the process of Charitable Donations.

The Benefits of Corporate Giving
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To be a part of corporate giving and to get more information on charitable donations, please visit NozaSearch.com.

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Famine, Affluence and Morality - An Analysis on the Topic of Giving Charity

The article will be presented by means of giving a brief explanation on the argument of Singer that giving charity is, to some degree, obligatory. After a detailed yet concise explanation of the same, an exploratory presentation will be given on account of the claim whether or not the number of people who give can affect how much a person is obliged to give.

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The gist of Singer's argument that giving charity is obligatory is founded on practical and moral grounds. First, the basic mantra that no one is an island proves to be true in all occasions and at all times. As applied to the existence of world governments, the international arena nowadays is viewed as global society. All countries are viewed as part of one's political philosophy thereby formulating and implementing foreign policy of nations. Thus, a country may get involved of what is happening in other parts of the world.

There is no doubt that some countries of the other side of the globe are not in good condition. Famine, pestilences, extreme poverty and calamities brought about by man or by nature exist that affect a large number of people. As Singer argued, the suffering and death of other people are not inevitable and not unavoidable. Therefore, there is hope that those people that are considered victims of the aforementioned catastrophes can be saved and comforted in order to survive. In matters of moral standards, it is proper to help those who are in need, may it be private and public in manner. In other words, private citizens who are in the position to help those countries that are plagued with myriad calamities can do the same and at the same time, the government can formulate and implement laws that give aids for such victims of natural and man-made calamities.

Famine, Affluence and Morality - An Analysis on the Topic of Giving Charity

In addition, it is also practical to help those who are in need in times of difficulties since man by nature is logical and reasonable. Man can choose between what is good and evil and most likely, helping others is a natural act. On the point of view of countries, Singer pointed out that it is not beyond the capacity of the richer nations to give enough assistance to lessen any further suffering to very small proportions.

Wealthy countries hold the power to help poor nations since they are able to do so. It is up to these countries if they would give financial, technological and material aid. But if it is in the power of richer nations to prevent something bad from happening, without thereby sacrificing anything of comparable moral importance, they should, based on moral grounds, do the same. People are obliged to help not because they need to, but because they have the capabilities to do so and their conscience counts a lot knowing that countries who are suffering myriad dilemmas are not unknown in the international community. Moreover, giving charity is obligatory since those who are capable to do so are looked upon by others that cannot possibly share their scant resources. Yet, no matter how we rationalize our willingness to help is of no moment on the fact that some people are dying everyday in some countries of which they could have lived if not for our selfish interests and motives. What Singer is trying to convey is that since it is within the power of a rich nation to help poor countries, there should be no reason not to help.

On account of the claim on whether or not c, the arguments of Singer provided more on the negative. This is because what Singer wants to convey is that all people who has the capabilities to contribute for those who are in need must give as much as they can without affecting their own needs for the reason that more people are in need everyday. It is the safest way to help other people for we are not sure that all people who could afford to contribute charity would respond to the call to give. Hence, the number of people who give can not affect how much a person is obligated to give as charitable contribution.

It is true that some people who can afford to give may not contribute much for the poor and the needy. However, Singer made it to the point that if people accept any principle of impartiality, universality, equality, or whatever it is, they cannot discriminate against someone merely because he is far away from them or that they are far away from him. With that, giving help is both voluntary and obligatory for the benefit of all people. If there will be less people who will give contribution, then there should be an increasing efforts to invite those who can afford to share their blessings. One has only to ask this question to see the absurdity of the view that numbers lessen obligation.

As Singer emphasized, the question should be: should one consider less obligation to pull the drowning child out of the pond if on looking around one could see other people, no further away than where a person is who have also noticed the child but are doing nothing? In this case, Singer is telling us that helping others should be dependent on the presence of other people but what is important is no matter how other people would react to a given situation wherein help is needed, one should help as much as possible. It is always proper to give more than what is needed as long as available and no equally important needs could be affected. The more we can give, the more we can possibly help in a given situation. It does not matter if there are more people who contributed to a charitable institution as long as a particular person gave more help.

Aside from that, the amount of help that we should give should not be dependent on the number of people who will give since there are increasing needs in the society. Those who are poor needs more help everyday and due to population increase their number will also increase. Imagine how chaotic a society is, that does not care to look at other people's welfare. The responsibility of each one of us is to make sure that there are no individuals who are suffering from too much poverty if we really understood the meaning of moral and ethical standards. People cannot tolerate the presence of children who are homeless and parents who are jobless. Therefore, giving much for charitable institutions is a must, hence obligatory. The rules and regulations as well as the laws that the government implements are useless if there are poor people who are crying for relief just to survive from too much poverty. The help that people could give should not be limited to what is needed, but to how much one could contribute.

Singer also argued that moral attitudes are shaped by the needs of society, and no doubt society needs people who will observe the rules that make social existence tolerable. However, the moral point of view requires us to look beyond the interests of our own society. While it is true that it is quiet inessential to help people outside one's own society, it is also unacceptable that a society disregard the call for giving charity. Hence, the prevention of the starvation of millions of people outside our society must be considered at least as pressing as the upholding of property norms within our society.

Moreover, the people knew what to do. If they require others in giving charity, they must think that it is up to these people on how they will follow the moral code since asking them to do so could be absurd. Helping others must be done on the people's own free will under the guidance of moral philosophy and ethical principles. The message of Thomas Aquinas was even mentioned by Singer on account of the fact that as God do not intend men to suffer; sharing to others must be practiced without counting on who should give more or less to the poor and the needy. Thus, the purpose of God is to prevent misery such that those who have more in life must give something to the poor and the needy. The distribution of resources as mandated by law must not prevent the purpose to cater the needs of all people. In connection with that, the burden of proof of showing how their refusal will bring about governmental action is on those who refuse to give.

Finally, giving privately is not enough, and that we ought to be campaigning actively for entirely new standards for both public and private contributions to famine relief. This means that constant campaigns to help other people in need do not prevent an individual to give more despite the fact that the number of people who gave contributions increased. To reiterate what Singer had argued, the strong version of which that required people to prevent bad things from happening unless in doing so they would be sacrificing something of comparable moral significance, does seem to require reducing their selves to the level of marginal utility. This claim for that matter is the correct one. Thus, the number of people who give cannot affect how much a person is obligated to give. People are free to give what they could afford for charitable circumstances.

Famine, Affluence and Morality - An Analysis on the Topic of Giving Charity

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Should Nonprofits Increase Their Focus On Advocacy?

The explosive growth of nonprofit advocacy and public policy groups in the last thirty years has coincided with the expansion of government. There are currently more than 1000 nonprofit organizations classified by the IRS as working to change public opinion and public policy. Three-fourths of the 1,200 public policy research organizations were founded after 1970 emphasizes Johnson (2007). They perform an invaluable role. Nonprofits operate with "non-distributional restraint" offers donors and the public confidence that their dollars support the activities they intend, rather than benefiting individuals. (Johnson, 2007)

Urban Institute (2006) researched nonprofit advocacy in Nonprofit Organizations' Advocacy Activities: Association Participation and Responsibility. Advocacy in the most general sense has long been part of the mission of nonprofit organizations. Efforts to address poverty, disease, and despair by direct assistance to those suffering from them, constituted advocacy in the insistence that no person should have to suffer such conditions. This kind of philanthropic advocacy focuses on socio-economic conditions and advocates their improvement through the voluntary efforts of private persons. (Urban Institute, 2006)

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Today, the role of nonprofits is as vital as ever: some would say even more so. Yet, we live in times of diminishing nonprofit and foundation resources, government spending cuts and increasing community needs stress Neighborhood Funders Group (2002). If left unchecked, public policy will serve the biggest and strongest interests, which too often means those with financial influence. Enabling nonprofit organizations to participate in the public policy arena is the most effective way to give voice to people who often go unheard, help nonprofits and foundations fulfill their missions and bring about lasting change. (Neighborhood Funders Group, 2002)

Should Nonprofits Increase Their Focus On Advocacy?

Unless we as a sector start significantly engaging in public policy, we'll continue to lose resources. What can we do to change this? How can we become more involved? How do we mobilize our constituencies and members to support our clients, members and ourselves? Richard Male (2005) ponders these questions.

References

Johnson, J. (2007). Nonprofit Advocacy. Center on Philanthropy at Indiana University. Available online: http://www.learningtogive.org/papers/index.asp?bpid=40

Neighborhood Funders Group, (2002). Funding Nonprofit Advocacy: The Increasing Role of Foundations. NFG REPORTS 3:9 Available online: [http://www.nfg.org/reports/93increasingrole.htm]

Urban Institute. (2006) Nonprofit Organizations' Advocacy Activities:
Association, Participation and Representation. Urban Institute. Available online: [http://www.urban.org/advocacyresearch/background_paper.html#advocacy]

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Tiffany Brown, MPA

http://www.yourluminosity.com

Your Luminosity is an online service that allows individuals to create and manage their own personal public foundations.

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Financial Integrity Demands Diligence And Discipline

A recent New York Times article cited a report by four professors of nonprofit accounting suggesting that theft in nonprofit organizations could be as high as million for 2006, which would represent a loss of 13% of that year?s gross contributions of 0 billion. (Report Sketches Crime Costing Billions: Theft From Charities, New York Times, page A9, March 29, 2008.) The amount is staggering, and if true would represent a rate of loss to fraud that is double the experience of the for-profit community.

Until now, there was no government agency tracking nonprofit fraud on a national basis, but that is about to change. The new IRS 990 form will require that nonprofits report any losses due to theft or fraud in their annual tax filings. Over time, this will give us a more accurate picture of nonprofit experience with theft, fraud or embezzlement. Given that many of the frauds perpetrated against nonprofits take years to discover, it will take several years of tracking this experience to get a balanced understanding of the scope of the problem.

Philanthropy Charitable Giving

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Nonprofit organizations are dominated by people who are so passionate about the mission that they tend to assume that those around them share the same passion and integrity. But managers, and board members of nonprofit organizations would do well to borrow a page from the U.S. policy book during the cold war, when the administration practiced Òtrust and verifyÓ in interactions with the Soviet Union.

Financial Integrity Demands Diligence And Discipline

Serious students of management know that financial integrity demands diligence and discipline. Nonprofit history is an inspiring tale of service to people in need, but not without the unsavory tales of fraud and embezzlement. Commitment to mission does not grant immunity from theft. The New York Times article pointed to male executives with long tenure earning over 0,000 per year as the most common perpetrators of nonprofit fraud. We need not look far for pertinent examples that seem to prove this observation:

In 1995, William Aramony, CEO of the United Way of America, was sentenced to seven years in jail for conspiracy, money laundering and embezzlement costing the United Way millions of dollars in legal fees, lost contributions, and theft. Two years later, John G. Bennett, Jr., CEO of New Era Philanthropy, was sentenced to 12 years in orison for defrauding charities, churches, colleges, and philanthropists of over 5,000,000 in a classic Ponzi scheme. In 2002, Sherif Abdelhak, CEO of the Allegheny Health, Education and Research Foundation, was convicted for diverting ,400,000 of donor restricted funds, driving the hospital system into bankruptcy. Two years later, Oral Suer, CEO of the United Way of the National Capital Area, plead guilty to transporting stolen money across state lines, making false statements and concealing facts relating to an employee pension plan, costing the United Way of millions of dollars. In 2006, William P. Crotts, CEO of the Baptist Foundation of Arizona, was sentenced to eight years in prison and ordered to pay restitution of 9,000,000 in a Ponzi scheme that defrauded over 10,000 pensioners from hundreds of millions of dollars of retirement savings.

It is common for nonprofit boards and managers to place tremendous faith in the findings of their auditors. Interestingly, in the cases above, some of the world?s greatest auditing firms gave a clean bill of health to the United Way of America, the Allegheny Health, Education and Research Foundation, and the Baptist Foundation of Arizona shortly before their perspective fiscal crises. The value of audits should not be minimized, but fiscal prudence demands more than hands off reliance on the auditor?s report.

There are over 1.5 million nonprofit organizations in the United States today, and over 30% of them operate perpetually in financial distress, with some estimates that as many as 7% of all nonprofits are technically insolvent. Given the minimal average net margins for the nonprofit community, an average loss to theft in the double digits could potentially represent a huge swing from solvency to insolvency.

The analysis that concludes that the rate of theft in nonprofit organizations averages 13% is particularly startling given that many nonprofits never fall victim to fraud, meaning that the actual experience of organizations victimized by fraud is much higher than 13% loss. If the rate of fraudulent loss in the nonprofit community is double that of the for-profit community as suggested, donors will be more wary than ever, and will demand change that assures financial integrity in regard to the intended use of their charitable contributions. Either nonprofits will get serious about addressing this rate of loss to theft, or donors will invest elsewhere for a greater return on investment. Nonprofit board members and managers should treat each other with dignity and respect, mixed with a disciplined skepticism such as ?trust and verify.? Charitable donors expect nothing less.

Financial Integrity Demands Diligence And Discipline

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Forty Billionaires and the Giving Pledge

A couple of weeks ago, I ran across a Wall Street Journal article that indicated that total charitable giving in the United States fell 3.6 percent in 2009. According to this report made by the Giving USA Foundation, this was the steepest decline since it began its annual study in 1956.

The report did note however, that despite the sharp decrease in financial transactions resulting from the poor economic conditions, Americans continued to give to charity - albeit less.

Philanthropy Charitable Giving

The article went on to say that, as a direct result of this condition, 40 of America's wealthiest individuals and families have signed the "Giving Pledge."

Forty Billionaires and the Giving Pledge

Responding to a call by Warren Buffet and Bill and Melinda Gates, these billionaires have publicly committed to give away at least half of their wealth to charity within their lifetimes or after their deaths.

Warren Buffet was quoted in explaining that, while the pledge push might produce a short-term boost in giving, the main goal is to set an example over the long term for others to get involved in philanthropy.

"The behavior of those before does affect what happens with those after, particularly if those people are somewhat admired in society," Mr. Buffet said. "If Carnegie and Rockefeller hadn't done what they'd done, there'd be less philanthropy in the United States today."

What do you think? Will this example inspire and motivate you or your clients to give? There are many giving strategies that can provide tremendous impact without unduly taxing the finances of a person or family.

In many instances, the desire exists. What is missing is the knowledge of how to do it.

Forty Billionaires and the Giving Pledge

Dean Hanewinckel is an attorney in Southwest Florida who has helped his clients manifest their legacies for over 25 years. His contribution to helping provide this knowledge is his new book, Manifest Your Legacy - Your Complete Guide for Making A Positive Impact On Your Family & Community For Generations To Come. Visit http://www.manifestyourlegacy.com to learn more.

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How to Write "Thank You" Notes For a Funeral

Writing thank you notes can be difficult for many people, since it is something that is not usually done everyday. Most thank you notes are written to acknowledge a gift given for a happy occasions like weddings, baby showers, birthday parties and such, however when it comes to showing gratitude for sympathy sentiments, the right words may be hard to find.

You may think, "This is such a difficult time, is it really necessary? Although it may be a hard thing to do, it is proper - and possibly therapeutic for some. If you are not sure who to send cards to, or what you should say, consider the following as a guide to writing thank you notes for funerals.

Philanthropy Charitable Giving

It is not necessary to send a thank you to each individual that attended the funeral services and it is usually not expected. You should acknowledge those who expressed their sympathies above and beyond visitation, such as sending flowers, making a donation to charity in the deceased's name, delivering food to the home, sending Mass cards, or handwritten condolences.

How to Write "Thank You" Notes For a Funeral

In addition to thanking people that expressed their sympathy, thank you notes should be sent to those who took part in the service or funeral, such as anyone who spoke at the service, clergy, pallbearers, and drivers.

Also sending a note to the funeral home, especially if they were extra helpful to you, is always appreciated. Due to their experience, they often provide guidance and support in areas that family is unable to do.

Thank you notes should be handwritten and mailed within a few weeks of the funeral. If you are not up to sending thank you notes that soon, consider enlisting the help of another family member or friend will help to lessen the burden.

Blank note cards or good quality stationery with matching envelopes are acceptable for writing the notes. Some funeral homes offer note cards as one of their services. If you are using pre-printed cards, you should write an additional sentence or two, for personalization.

If you are not sure what to say, start by acknowledging the particular sentiment, whether it was a flower arrangement, particular type of flower or bouquet. If it was food, even if you didn't personally eat it, thank them just for giving it. For money, which can be a little unusual and awkward, express your gratitude for their generosity during this difficult time.

Something as simple as, "Thank you for your expression of sympathy at this difficult time," will suffice for some notes.

Other ideas include thanking them for coming and letting them know how much their presence meant to you and your family; or if they are especially close, mention how much it meant to you that they were there for you and your family and how they have always shared in good and bad times. A nice touch would be to recall a memory of how that person touched the deceased's life.

Your thank you note does not need to be a long-winded or a masterpiece, as long as it is handwritten - it will show that you took the time to appreciate their effort to ease your pain. Keep it simple and from the heart.

How to Write "Thank You" Notes For a Funeral

Visit Sympathy Sentiments site and Blog for more help and resources on the subject of death and loss.

(this article is free to use, as long as nothing is changed and the links remain intact. Thank you)

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20 Biggest Grant Making Foundations For Christian Organizations

The question of what foundations to turn to for funding is one Christian ministries and churches ponder over all the time. There are of course various factors to consider. The degree of compatibility between your mission and the aims of a foundation remains the most important consideration. But at a time when foundation funding is declining, it helps to know which foundations are giving the most - along with knowing a little about their overall purpose, the kinds of Christian organizations they fund, and the kinds of programs that interest them.

The following are the top 20 Christian grant funding sources in terms of funding generosity.

Philanthropy Charitable Giving

1. Of all the Christian grant foundations accepting applications at this time the Alharetta, Georgia-based National Christian Foundation (NCF) provides the most funds. Seeking to further the gospel of Jesus Christ, its funding territory is national. This is largely a donor advised fund. A donor-advised fund is a charitable giving vehicle administered by a third party and created for the purpose of managing charitable donations on behalf of an organization, family, or individual. A donor-advised fund offers the opportunity to create an easy-to-establish, low cost, flexible vehicle for charitable giving as an alternative to direct giving or creating a private foundation.

20 Biggest Grant Making Foundations For Christian Organizations

NCF helps individuals and families plan their giving through such programs as the Legacy Fund (after death giving). It advises them on asset giving (cash, stocks, real estate, business interests, restricted securities) and shows them how to balance income needs and estate planning goals (through charitable trusts and charitable gift annuities.)

The Single Charity Fund allows supporters to donate all kinds of assets; the Professional Advisors group - comprised of financial planners, CPA's, attorneys, and more - advises supporters in the art of tax-efficient giving.

2. The Christian Aid Ministries is a foundation based in Berlin, Ohio. Having an international gift giving scope, the Ministries seeks to "provide spiritual and material assistance such as food, clothing, medicine, and Christian literature to needy people in various countries." It also provides emergency funds and in-kind gifts. The Ministries supports Amish, Mennonite, and other conservative Anabaptists as they minister to the physical and religious needs of people worldwide. It aids victims of war, famine, and natural disasters.

3. The Nehemiah Corporation is a foundation out of Sacramento, California. Its mission is to facilitate "home ownership and asset development opportunities for diverse populations in underserved neighborhoods across the U.S., while maintaining a commitment to successful, responsible homeownership." It gives mostly to California foundations and individuals and to Christian organizations that support its mission.

4. The Trinity Christian Center of Santa Ana is a foundation from Tustin, California. It supports Christian services and organizations that seek to spread the gospel around the world. It provides care, comfort, and emergency aid to the sick, the disabled, the homeless. It is also known for producing televised religious broadcasts for ministries that spread the gospel worldwide.

5. The Barnabas Foundation is a foundation from Tinley Park, Illinois that supports its nearly 200 member Christian ministries through planned giving and estate planning. Its participating churches include Legacy Churches, Good Steward Ministry Churches, Member Asset Management Churches, Member Churches. It also offers stewardship education as well as development programs that facilitate stewardship "based on God's ownership of all gifts."

6. The J. Bulow Campbell Foundation is an independent foundation from Atlanta, Georgia. The foundation seeks to uplift "intellectual and spiritual life, preferably projects of a permanent nature or for capital funds." It does not fund operating expenses or recurrent programs except in cases where funding might allow a significant new program to succeed without continuing support from the foundation. It gives anonymously to church-related agencies of the Presbyterian Church, but not to congregations. It mostly supports organizations in Georgia, though it does give to organizations in Alabama, Florida, North Carolina, South Carolina, and Tennessee.

7. The Rupert H. Johnson Foundation is an independent foundation in San Mateo, California that generally funds only educational programs in California and Virginia. Only Christian organizations seeking grants for education programs in these two geographic regions would be eligible for funding.

8. The Rees-Jones Foundation, a family foundation based in Dallas, Texas, funds "programs that help improve the quality of life for the underserved of north Texas." It provides employee/matching gifts and funds capital campaigns, general operations, management and program development, and scholarship funds. It supports churches that seek to relieve hunger, and it provides medical care for the mentally and physically disabled, educational opportunities for youth, and affordable housing, shelter, and spiritual development for those left behind.

9. The Poplar Foundation is an independent foundation that mostly gives within its base of Memphis and the metropolitan area. It funds mostly youth services and education. Ministries that focus on these two areas are eligible for funding.

10. The Wege Foundation, an independent foundation in Grand Rapids, Michigan, gives mostly within Kent County and above all in Grand Rapids. Christian agencies that provide health, human services, and education are likelier to receive funding from the foundation than those that do not. It funds annual campaigns, building/renovation, capital campaigns, curriculum development, endowments, equipment, matching/challenge campaigns, and program development.

11. The Hope Christian Community Foundation is a Christian public charity community foundation in Memphis, Tennessee that "helps Christians share their wealth with others in the most thoughtful and efficient ways." It serves ministries by administering and managing agency funds, offering a cash management pool, investing endowments, and making grants through the Hope of Memphis Fund. It partners with churches to serve the community, administer church and donor-advised funds for church members, and offer a cash management pool.

12. The Maclellan Foundation is a Chattanooga, Tennessee-based independent foundation. It gives internationally and nationally, stressing Chattanooga. It is the largest of a group of four family foundations that are committed to "fulfilling the Great Commission of Jesus Christ through strategic giving." The foundation provides financial and leadership training to local organizations that enhance the spiritual wellbeing of the Commission by working "to extend the Kingdom of God to every tribe, nation, person, and tongue." Toward that end, the foundation offers consulting services, equipment, general/operating support, program development and evaluation, and seed money to Christian organizations.

13. The New York City-based American Bible Society is a foundation that translates, publishes, and distributes the Bible in every language it can. The Society wants every person "to experience the Bible's life changing message." It collaborates with other Christian organizations including Faith Comes by Hearing, the creator of an audio version of the Bible. Other partners are Feed the Children, the Military Ministry, Mission Year, Samaritan Purse/Operation Christmas Child, United Bible Societies, and the National Association of State and Regional Bible Societies.

14. The National Endowment Association is a public charity in Princeton, Indiana that helps small to mid-sized charities in the United States, mostly religious ministries, endow funds. The objective is to free ministries from the constant demands of fundraising so they can devote more time to their missions. The association helps them solicit long-term planned gifts, something the larger charities already have the means to do. It helps them tap into larger funding sources through tax-exempt planning. It also helps them promote their charity by offering website templates, educational classes, marketing material templates, marketing/fundraising consultation, and donor/consumer seminars.

15. The Harold Simmons Foundation of Dallas, Texas is a company-sponsored foundation. It provides grants that support zoos, arts and culture, education, energy, health, substance abuse treatment, HIV/AIDS treatment, disaster relief, athletics, human services, human rights, community development, programs that address women's issues, and Christian organizations. It gives mostly in the Dallas/Fort Worth area.

16. The Norcliffe Foundation is an independent foundation in Seattle, Washington. It gives to organizations that benefit the arts and cultural organizations, hospitals, early childhood development, higher and secondary education, and historic preservation. It also supports medical research and health associations, hospices, the environment and conservation, and social services that include programs for the disabled, the homeless, child welfare, youth agencies, and the aged. The foundation's Christian grantees are the Roman Catholic Church and religious associations. It gives mostly in the Puget Sound area of Washington, especially in Seattle.

17. The Stephen and Mary Birch Foundation of Wilmington, Delaware is an independent foundation that gives throughout the United States. It supports nonprofit institutions, communities, and organizations that support research, medical, health, educational, sports, social services, and artistic programs in communities across the nation. Christian organizations that work in any of these areas are eligible for funding.

18. The Harry J. Lloyd Charitable Trust in Overland Park, Kansas "supports God's work as described in the Great Commission by spreading evangelism throughout the world." It primarily supports organizations and programs that further this mission. The Trust provides grants that help start new ministries or new programs or expand current programs. It funds organizations that are creative, accountable, stable, and effective. It also funds Christian programs that provide housing, food, medical assistance, and education for the poor. It may also support medical research in different areas.

19. The Lynn and Foster Freiss Family Foundation is an independent foundation out of Jackson, Wyoming. It mostly funds faith-based entrepreneurial programs, especially one-one-one mentoring. The foundation provides general/operating support, matching/challenge support, and program-related investment/loans.

20. IBS-STL is a foundation from Colorado Springs, Colorado. It came about in 2007 from a merger of the National Bible Society and Send the Light. It gives nationally and internationally to Christian organizations that further its mission of translating, interpreting, and publishing the Bible. Its goal is to give more and more people throughout the world the opportunity to experience the Bible.

Some foundations exist solely to benefit Christian ministries and churches. Others lack a direct connection to Christianity but work to solve problems that are at the core of Christian concern. Some have a limited geographic focus; others have a national focus; still others have an international focus. But wherever your organization operates, and whatever programs it has, many (if not most) of these foundations are viable funding possibilities for your organization. And there are countless other possibilities. The Christian Funding Directory (CFD), Foundation Directory Online, and Foundation Search are the most valuable sources of information about foundations.

20 Biggest Grant Making Foundations For Christian Organizations

Jeffrey J. Rodman is a Certified Fund Raising Executive (CFRE) and a Certified Grants Specialist (CGS). He is an experienced grantwriter, fundraiser, nonprofit executive, and public speaker who operates Here-4-You Christian Grant Consulting and Church Grant Writing providing consultation for grant writing and funding development worldwide.Jeffrey has supervised a team of writers, researchers, editors, and administrative staff in providing consultation for grant proposal writing, nonprofit development, and fundraising in almost every state and a dozen foreign countries and has worked on proposals to Federal, State, and Local government as well as to Foundations, Civic groups, and many others. Jeffrey received his BS and his M.Ed. from George Mason University. He has written 100's proposals, secured millions of dollars in funding, and maintains a funding rate of nearly 80%. He has successfully managed over 25 different grants as a grant administrator and has also served as a grant reviewer on a state, federal, and local level as well as on foundation review panels. Jeffrey is an experienced speaker and is a Certified National Trainer for programs in Ohio, Indiana, Georgia, Pennsylvania, and Florida.

Jeffrey is heavily involved in his church particularly in areas concerning growth, outreach, and finance. He is involved with a number of local and national ministries including Teens Opposing Poverty. Jeffrey loves to play games with his kids and enjoy time with his family. Although he grew up in New York, he has lived in Virginia for almost since 1996 where he and his wife, Terri home school their four children, Alexandra (12), Mackenzie (8), Christian (6) and Kaitlyn (3).

Here-4-You Christian Grant Consulting & Church Grant Writing
Jeffrey J. Rodman, CFRE, CGS, M.Ed.
President & CEO
Website: http://www.npfunds.com
Blog: http://npfunds.com/blog
Phone: 1-866-HERE-4-U-1

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11 Neat Ways to Donate, Sell Or Give Away Used Books

Books, like many of our treasured belongings, often simply rot away on our shelves and become clutter because we no longer have a current need for them, but because we loved them, we don't want to just throw them away. But, left unused for long periods of time,the fate of our beloved books is to collect dust, turn yellow, fall apart, and even smell bad. Objects that go unused for years create stagnant or stuck energy in our homes that affect our mood, drain our energy and may even make it harder to function and use your storage shelves easily.

Is this what you intended when you bought the books? I know parting with books is challenging. It helps if you can focus on the benefits and value of passing them on. Like sharing the insights or entertainment you got out of the book with others.

Philanthropy Charitable Giving

By donating or giving away books you no longer need, you get to contribute value to others while also making more room in your own home or office to function with ease. Think of how much shelf space you could reclaim.

11 Neat Ways to Donate, Sell Or Give Away Used Books

Plus, if you donate your books (including books on tape or CD) to a charity and itemize deductions, you can deduct the value of the books on your income tax return. Web-based tools like It's Deductible make it easy to figure out what the books are worth.

Where to Give Your Books Away

Your Local Library - Unfortunately, many libraries don't take book donations anymore. But some do, so it is worth finding out if there is a library near you that will take your books, even if your hometown does not. Note: Libraries often take Books on CD and Books on Tape, Videos, DVDs, and Music CDs and Tapes too.
JustGIVE.org - This site provides a list of places to donate just about anything. Whether you want to donate Books, Furniture, Household Good and Clothing, Computers, Cars, Cell Phones, Pet Supplies, Eyeglasses, your Hair, or even your Organs, you can find a resource here.
Friends of Libraries, USA - This group is currently accepting donations to rebuild libraries affected by hurricanes and more. You can ship books to them. Address: 1420 Walnut St, Suite 450 Philadelphia, PA 19102-4017 Call: 215-790-1674 or 1-800-9FOLUSA folusa.org
Vietnam Veteran's Association - Offers both pick up service and drop off service. There is a limit on the number of books you can donate at one time. Not all areas have pick up service, but some offer a monthly pick up.
Freecyle.org - List ads for free and give books or anything else away. Be careful in screening who you allow to come to your home. For safety, arrange a public meeting place to deliver the books.
BookCrossing.com - This website is a really fun way to share books. You register your book, leave it in a public place, someone else picks it up, notes it on the website, then does the same. You get to track your books travels after you give it way.
Housing Works in NYC - 126 Crosby Street, NYC 10012 (212-334-3324) You can drop off or ship books to them. They work to end homelessness and AIDS in NYC.
Craigslist.org - Free ad listing website lets you give books and anything else away. Be careful. Avoid giving your address to strangers. For safety, arrange a public meeting place to deliver the books.
Bridge to Asia's Textbook and Journal Donation Program - Got old textbooks and professional journals? This group wants college, graduate and professional level teaching and research materials. They accept books, journals and other forms of information both used and new. Visit bridge.org
PaperbackSwap.com - Here you can mail your books in (usually costs .59 per book)and get credits. Then you can use your credits to get books you want.
BooksThroughBars.org - What better way to rehabilitate someone than through education and reading? This program provides books to prisoners. Before sending books, make sure you check the rules on what types of reading material each prison allows.

Also consider FIRSTBOOK.org - They don't take books, but you can donate to help kids in need get their "first books."

BONUS Clutter Flow Tip: Set up a donation bin, just as you would a recycle or trash bin. Collect books and other items you no longer need. Once a week, on the same day as trash day, check if the bag or box is full and donate as needed. I keep a donation back on a hook in my closet for clothing I no longer need. Automate the process any way you can and set up a reminder in your calendar or phone. Once you get in the habit it will feel almost effortless.

11 Neat Ways to Donate, Sell Or Give Away Used Books

Tired of the same old advice? Get fresh ideas for simplifying life at http://www.arianebenefit.com Ariane Benefit, M.S.Ed. is a Life Design Coach, speaker and author with over 25 years experience working with Fortune 500 businesses, non-profits, purpose-driven self-employed professionals and passionate individuals to uplevel their performance, heal chronic disorganization, clutter and overwhelm, and to design more function, flow and fulfillment into life and work. She has appeared on NPR and been quoted in Psychology Today, the Wall Street Journal, New York Newsday, and more.

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Corporate Social Responsibility in India - An Empirical Research

Introduction:

India has become one of fast growing economies of the world. It is growing at the rate of 9 per cent p.a. As an emerging market all are looking at India from an international perspective. At the stage when India is set to acquire a global position, it is essential to gauge whether the economic growth is due to successful business operations. Organizations must realize that government alone will not be able to get success in its endeavor to uplift the downtrodden of society. The present societal marketing concept of companies is constantly evolving and has given rise to a new concept-Corporate Social Responsibility. Many of the leading corporations across the world had realized the importance of being associated with socially relevant causes as a means of promoting their brands. Cause-related marketing and corporate social responsibility has provided companies with a new tool to compete in the market. CSR refers to the corporation's obligation to all the stakeholders. It stems from the desire to do good and get self satisfaction in return as well as societal obligation of business. This could be a strategic marketing activity a way for a company to do well by doing good-distinct from sales promotion, corporate philanthropy, corporate sponsorship, corporate Samaritan acts and public relations. Now, it is assumed to be responsibility of the business houses too.

Philanthropy Charitable Giving

Nothing builds brand loyalty among today's increasingly hard to please consumers, like a company's proven commitment to a worthy cause. Other things being equal many consumers would do business with a company that stands for something beyond profits. In nutshell, CSR and cause related marketing results in increased sales, visibility, and consumer loyalty and enhanced company image along with positive media coverage.

Corporate Social Responsibility in India - An Empirical Research

Rural India has a population of 700 million people spread across 6,38,000 villages. Thus more than 60 per cent of India's total population is rural by nature. A report by National Council of Applied Economic Research (NCAER) shows that rural consumers comprise more than 50% of consumers and are a prime market for consumer goods and essential services. Culture is the pillar of our country and if the pillar has strength, then it can raise our country to a top level. Organizations are helping to sustain as well as revive the rich culture of the country through their programs. Today, India's literacy rate stands around 65 per cent, up from 52 per cent in 1991. (NSSO Survey) Considering the rate of increase, it would take some 20 to 25 years to clear this problem. Hence, the CSR agenda of corporate consider rural development as one of the important dimension.

On the other hand, a nonprofit organization is an organization, which exists for providing some benefit or assistance or a sort of self-help group. Like the name suggests, the organization will have all the properties of a profit-making organization, i.e. a mission statement, a vision, offices, infrastructure etc., but the objective will not include making a profit out of its operations. However, to run any organization, funds are needed, and this has to come in to the non-profit in terms of financial i.e. grants, subsidies, donations etc or services in terms of staff support or infrastructure support.. The sources for these funds could be individuals, the government or other charitable institutions and finally companies. These business houses through their CSR (Corporate Social Responsibility) initiatives contribute to the mission of social progress and growth of India.

Defining Corporate social responsibility

Definitional issues regarding "corporate social responsibility" (CSR) have been debated since many years. Early CSR models was initiated in the early 1960s.It showed the "social" aspect of CSR as referring directly to those responsibilities above and beyond economic and legal obligations (Carroll, 1979; Waddock, 2004; Matten and Crane, 2005). Many considered corporate social responsibility synonymous with voluntary and philanthropic acts by business organizations which are designed to alleviate social ills or in order to benefit a disadvantaged group chosen by the corporation's managers.

The World Business Council for Sustainable Development in its publication "Making Good Business Sense" by Lord Holme and Richard Watts, used the following definition. "Corporate Social Responsibility is the continuing commitment by business to behave ethically and contribute to economic development while improving the quality of life of the workforce and their families as well as of the local community and society at large"

"CSR is about capacity building for sustainable livelihoods. It respects cultural differences and finds the business opportunities in building the skills of employees, the community and the government" "CSR is about business giving back to society.

Traditionally, CSR has been defined much more in terms of a philanthropic model. Companies make profits, unhindered except by fulfilling their duty to pay taxes. Then they donate a certain share of the profits to charitable causes. It is seen as tainting the act for the company to receive any benefit from the giving.

According to Philip Kotler, "Corporate Social Responsibility: Doing the Most Good for your Company and Cause" does a terrific job of describing the range of corporate social initiatives and suggests best practices for choosing, implementing and evaluating them.

Thus, corporate social responsibility has been a topic that has received a lot of attention in recent years (Sethi, 1995).

Need for study:

The basic aim of the study is to gain familiarity or formulating a problem or to achieve new insights into it. In this particular study, an attempt has been made to comprehend and gain insight into behavior or attitude of companies towards various aspects of social contribution. This study deals with the behavior of the corporates. It tries to identify complex behavior and set patterns in it. The present study relates to the attitude of 50 companies in India so as to predict the behavior.
Why will any company give funds or services to a non-profit? The government will provide for funds and or services as it is responsible for the social welfare of the people. Similarly a charitable institution will do the same as it is their objective to help the social cause. An individual may donate to a nonprofit due to reasons of philanthropy, or in memory of some person etc, but why does a commercial organization contribute for a social cause? The basic objective of a commercial organization is to make profits. Why will it divert substantial funds to a nonprofit if there is no return on that investment?

Objective of the study:

The objective of the study was to try and understand why an organization contributes to a social cause and what it expects to gain in the process. Is it philanthropy, is it a feeling of obligation to the society in general or is it for financial benefits in terms of tax exemptions, etc.

Research design process:

To understand the reason why an organization contributes to a social cause, it was necessary to get an insight into the organizations' view of the business, its views , its policies , the reasons why it contributes and its objectives and relationships with all its stakeholders i.e. employees, customers, suppliers, shareholders and society. The questionnaire was designed accordingly to get the relevant information from the respondents.

In this study the researchers have adopted convenience sampling. Population of study includes companies located in India.

Sources of Data Collection:

The research consists of the application of both primary and secondary data. Primary data was collected by administering questionnaire.

The secondary data was collected through websites and from various journals and magazines. Reasons for contribution to CSR by organizations were a sensitive issue. Hence the researchers had to gain the confidence of the management otherwise a study of this nature was impossible.

The questionnaire was administered to various companies. Anonymity of responses was promised. While it was sent to about 70 companies, only 50 companies responded. The responses were obtained through the human resource departments of the company or indirectly through the concerned department or official handling the area. The questionnaire was coded into SPSS and then the data from the questionnaire entered into the database. While frequency and cross tabulations were used for most of the data analysis, factorization was used to group attributes, which were important reasons for contributing to a social cause.

The Analysis and Findings:

Views towards business: 82.4% of the companies seem to strongly agree that business means maximizing benefits, making money and doing your work well. No company disagrees on this point. 17.6% more agree than disagree to the same. 76.5% says that business is making money. 88.2% strongly agree as well as agree that it is all about social responsibility while 17.8% more disagree than agree.

Place for ethics in business: 88.3% believe that there is place for ethics in business. However, a small majority, 11.8% strongly feel that there is no place for ethics in business.

Business & Economic attitude: 82.3% believe that business needs only an economic attitude while 17.7% respondents felt that business does not need an economic attitude, balance feel it is needed.

Social policies: 70.6% of the corporates connect to the community through social activities, and 23.5 % through specific NGO. Only half (52.9%) have a clear-cut policy on social development. 64.7% feel that their social responsibility is towards both the community and their employees. 29.4% feel that their social responsibility is only towards their employees. 35.3% have not adopted any village or social organization. The participation of the company in various activities is mixed, with no clear-cut trend emerging.

Donations: 70.6% feel that giving a donation will not increase the image of the company. However, 29.4% give donation to benefit from tax.

However, cross tabulation of these two parameters revealed that only 71.4% respondents who said that donations do not improve its image while 28.6% respondents say that giving donations improves image building. About 50% contribute to a social cause, invest as a long-term investment. 70% responded that they do not donate for tax.

Credo of the organization:

Principal Component Factor Analysis methodology was used with varimax method to identify the relevant factors which has been consistently identified as primary by the respondents. The rotated component matrix was used, as it would be easier to determine which variables are loaded on which factor.

Factor analysis shows that 4 main factors used by organizations as their credo. The first factor 1 as company value: internal stakeholders which include humane approach, employee and customer satisfaction, quality of life.

Factor 2: Profit Maximization, which include team work and profit maximization.

Factor 3: Social Responsibility, which combines with hard working behavior.

Factor 4: Ethical Practices

CSR: Objectives and Relationships with stakeholders:

Customers: 47.1% have their objectives towards the customer as satisfying them by providing quality, and within this, 50% term their relationship as friendly. Another 29.4% objective is to give good value and satisfactory service.

Shareholders: 41.2% objectives are more towards good returns and 35.3% express the real picture of the company, while 23.5% assure profit to its shareholders.

Employees: 64.7% feel that their objective towards the employees is to motivate to achieve goals and rewards, 23.5% satisfy by fulfilling needs while 5.9% feel that their relationship is that of family feeling and another 5.9% provide them with an opportunity for self development.

Suppliers: 5.9% have their objective as mutual benefits, which also explain that it feels its relationship is that of a teammate (29.4%). Balance is equally divided in terms of relationships. Almost 47.1% company's objective vis-à-vis suppliers are quality and price of product related.

Community: Over 52.9% of the companies have social welfare as the objective towards the community. 11.8% companies have stated that their relationship with the community is that of a family member so as to provide help to the target group who needs it and 17.6% have stated that their relationship is cordial and friendly. They are sensitive to the needs of the community and another 17.6% include community welfare in the objectives of the company

Attributes as important reasons for contributing to social causes:

The present study of the researchers is to study the reason of the company's corporate social responsibility. The variance chart and the scree plot show that 4 components explain 83.03% of the variance. The principal component analysis was used using varimax rotation method. The rotation converged in 5 iterations. The resultant rotated component matrix was analyzed. The constituents of the four factors are identified as

Factor 1: (Customer oriented)

Customer goodwill .966

Customer loyalty .966

Philanthropy .752

Factor 2: (Ethical oriented)

Projecting the company as one with explicit moral judgment .873

Projecting an upright character of the company .944

Contributing to a specific cause .637

Bottom-line benefits .618

Factor 3: (Community oriented)

Helping the community .894

Social responsibility .889

Factor 4: (Humane oriented)

To remove the image of the company as a faceless institution. .903

Bottom-line benefits - .542

Philanthropy in the first component and bottom-line benefits in the second component seem to be out of line of the components. Else the first component talks about customer relationships, the second on moral character of the company and the third on social responsibility. Bottom-line also plays an important role.

Conclusion:

The study was conducted to find out the company's reasons towards corporate social responsibility on cause related and its impact on the company's brand image and sales. The important factors that influence the company to contribute are: Customer oriented, Ethical oriented, Community oriented, Humane oriented.

Financial benefits in terms of tax benefits also are important, though the responses to this issue seem to be guarded.

Companies must generate awareness to the various stakeholders regarding its contribution to corporate social responsibility through its affiliation with social cause through event management (Mumbai marathon events) & company websites as it is directly related to increase in sales and brand loyalty. India being a developing country with over 250 million strong middle class families has a large potential for any marketer & at the same time it can support quiet a good number of causes which benefits the society at large. e.g. due to operation of CRY' a NGO 89244 children lives were permanently transformed 1013 communities experienced 100% school enrollment, 159 primary health centers began functioning and long term rehabilitation program were initiated in almost 100 tsunami affected villages in Tamilnadu, Andhra Pradesh and Kerala and earth quake relief & rehabilitation programs were initiated in 11villages in Jammu & Kashmir. So we can conclude that corporate social responsibility and cause related marketing is beneficial both for company and the society.

Limitations:

While companies have responded, 25% of them (spokesman) have requested that the source should not be mentioned - i.e. the company should not be identified. The sample size being very small, the result of the study may not represent the whole population.

References:

Carroll, A.B. (1979), "A three-dimensional conceptual model of corporate performance", Academy of Management Review, Vol. 4 No. 4, pp. 497-505.

Matten, A. and Crane, D. (2005), "Corporate citizenship: toward an extended theoretical conceptualization", Academy of Management Review, Vol. 30 No. 1, pp. 166-79.

Sethi, S.P. (1995). "Introduction to AMR's special topic forum on shifting paradigms: Societal expectations and corporate performance." Academy of Management Re view, 20, pp.18- 21.

Waddock, S. (2004), "Parallel universes: companies, academics and the progress of corporate citizenship", Business and Society Review, Vol. 109 No. 1, pp. 5-42.

Corporate Social Responsibility in India - An Empirical Research

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