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Donor Motivation and Civil Society Regimes from a Cross-Cultural and Institutional Perspective

Published online by Cambridge University Press:  22 May 2026

Hsin-Yu Hung
Affiliation:
National Taiwan University , Taiwan
Hsuan-Wei Lee*
Affiliation:
Lehigh University , USA
*
Corresponding author: Hsuan-Wei Lee; Email: waynelee1217@gmail.com
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Abstract

This study addresses critical gaps in cross-cultural philanthropy research by examining charitable giving in Taiwan and the United States. It identifies distinct empirical patterns through which individual characteristics are associated with voluntary giving across different institutional contexts. Utilizing propensity score matching, linear regression, and random forest analysis on nationally representative data, the study enhances ecological validity and offers a robust framework for cross-national comparison. Findings indicate that US giving is more individualized and evaluative, whereas Taiwanese giving is more socially embedded. The results provide theoretical and practical implications for culturally adaptive fundraising strategies. Overall, the study demonstrates how institutional contexts condition the relationships between individual characteristics and charitable giving, extending nonprofit research beyond Western contexts.

Information

Type
Research Paper
Creative Commons
Creative Common License - CCCreative Common License - BY
This is an Open Access article, distributed under the terms of the Creative Commons Attribution licence (http://creativecommons.org/licenses/by/4.0), which permits unrestricted re-use, distribution and reproduction, provided the original article is properly cited.
Copyright
© The Author(s), 2026. Published by Cambridge University Press on behalf of International Society for Third-Sector Research
Figure 0

Fig. 1. The Interconnection of individual determinants and contextual influences on donation behavior.Fig. 1. long description.

Figure 1

Table 1. Sample size across different analytic stagesTable 1. long description.

Figure 2

Table 2. Descriptive statistics of variables before matchingTable 2. long description.

Figure 3

Fig. 2. Mean Differences by Country Before Matching. (a)Amount (b)Income (c)Gender (d)Trust (e)Marriage (f)Employment (g) Altruism. Note: Asterisks indicate significance at the 10% (*), 5% (**), and 1% (***) levels.Fig. 2. long description.

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Table 3. Average treatment effects on donation amount by countryTable 3. long description.

Figure 5

Table 4. ordinary least squares regression models comparing donation behavior in Taiwan and the US: baseline and interaction-enhanced modelsTable 4. long description.

Figure 6

Fig. 3. Feature importance and impact distribution. (a)Overall Feature Importance (US) (b)Feature Impacts Across Samples (US) (c)Overall Feature Importance (TW) (d)Feature Impacts Across Samples (TW).Fig. 3. long description.

Figure 7

Fig. 4. SHAP value distributions for key predictors across countries. (a)Income (US vs Taiwan) (b)Gender (US vs Taiwan) (c)Altruism (US vs Taiwan) (d)Trust (US vs Taiwan).Fig. 4. long description.

Figure 8

Table 5. Hypotheses and resultsTable 5. long description.

Figure 9

Table A1. Survey questions and response optionsTable A1. long description.

Figure 10

Table B1. Pre-matching covariates by model: OLS, Probit, and LogitTable B1. long description.

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Table B2. Balancing property across matching approachesTable B2. long description.

Figure 12

Fig. B1. Effectiveness of caliper nearest-neighbor matching. B1 (a) Standardized Mean Differences (b) Propensity Score Distributions (c) Kernel Density (Before Matching) (d) Kernel Density (After Matching).Fig. B1. long description.

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Table C1. Evaluation of OLS regression modelsTable C1. long description.

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Table C2. Average marginal effects (AMEs) of the interaction-enhanced modelTable C2. long description.

Figure 15

Table D1. Optimal random forest parameters and performance metricsTable D1. long description.

Figure 16

Table D2. SHAP importance ranking of variablesTable D2. long description.