Czynniki wpływające na wybór organizacji pożytku publicznego przez darczyńców indywidualnych w Polsce –czy dane finansowe mają znaczenie?
Factors motivating individual donors to support public benefit organizations in Poland – does financial information matter?

Summary/Abstract: Public benefit organizations (PBOs) mostly have non-financial purposes and serve the general public or individuals. Their activities are frequently funded with huge sums of money offered by individual donors. A financial analysis of PBOs shows that their incomes vary considerably. This leads to a thesis that do-nors use specific criteria to choose the charity they want to fund. This study aims to establish which factors encourage individual donors to donate the money. The research methods used for the realization of this objective are the questionnaire survey and laboratory experiment. The survey of individual donors has allowed to identify factors motivating them to make donations. The experiment was designed to clarify reasons why individual donors do not use financial statements of PBOs in decision making. The findings provided by the questionnaire survey show that Polish donors still make very limited use of PBOs’ financial statements in this process. This is mainly due to their low opinion on the usefulness of financial statements, as they either lack the necessary information or provide an overwhelming amount of data, and/or lack of knowledge where to find the published statements. On the other hand, the research has also found that donors are conscious that financial as well as non-financial data are important for decision making.

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