“B” is for “Big Gifts”: Characterizing donor-recipient charitable relationships using Form 990 Schedule B

Nicolas Duquette, Genevieve Kanter and Stephanie Karol

MPRA Paper from University Library of Munich, Germany

Abstract: Research on charitable giving has been limited by scarce information on large donors and by a lack of data linking donors to recipient organizations. We address both gaps in the literature by applying machine learning methods to a novel administrative data source: IRS Form 990 Schedule B. This allows us to produce the first comprehensive map of donor-recipient relationships among major contributors over time. Using this mapping, we describe the distribution of large charitable gifts by donor type, linked recipient type, charity size, gift size, gift medium (cash versus noncash), and geography.

Keywords: charitable giving; major donors; taxation; charity; nonprofit (search for similar items in EconPapers)
JEL-codes: D64 H20 L31 (search for similar items in EconPapers)
Date: 2026-01-31
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:128489

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