Voluntary donations to sports non-profit organizations

Abstract

The declared role of sports in public policy is high – governments seem to be committed to conducting an active sports policy. Citizens on the other hand declare to participate in provided sport activities and to voluntarily finance some of public services of non-profit organizations. Due to expert literature, there are eight determinants of voluntary giving behaviour – among those, the perception of existing need and donator values. Thus, at the heart of the decision about donating, there is a question: is the cause important and underfinanced? Basing on that assumption, the perception of sports - the citizens’ willingness to donate to sports non-profit organizations - was assessed. The main scientific question was: are sports non-profit organizations important enough to collect donations? This assessment could give scientific basis for decisions made by non-profit organizations struggling with scarcity of financial resources. The system of Polish special non-profit organizations – public benefit organizations – was selected for the purposes of this analysis. The reason for the above choice was polish system of interesting governmental tax instruments designed to encourage donations and an availability of financial data. In result, research based on financial reports of 176 active PBO’ from kujawsko-pomorskie voivodeship, with time range of years 2015-2018. 18% of those organizations were sport-oriented. Analysis of RBO’s financial reports led to a conclusion, that sport is an important task and citizens are willing to participate in its financing by donations. Average polish citizen did not choose sport-oriented PBO as a beneficiary of their 1% tax designation – however, it must be noted, that it concerns the easiest type of donation, often given with no consideration. The main conclusion was made, basing on the amounts of other voluntary donations and their importance to PBO’s budgets. It seems, that in group of conscious polish donors – those, that decide to donate fully voluntarily - the willingness to donate to sport-oriented organizations is not much lower than average for other PBOs. Probably, the number of donors is in that case lower, as a number of 1% personal income tax donors is much lower in that group of organizations. However, the total amount of donations suggests, that singular financial input of those donors is higher. Further research concerning number of donors is needed to fully understand the specifics of voluntary donations to non-profit sports organizations.