Warm Glow in a Cool Climate? Philanthropy in Ireland.

For some time now the Irish have prided themselves on being generous both as givers to charitable causes and in their civic expression through volunteering. Evidence from several national surveys, however, does not present as simple an image and so far, a definitive picture of this generosity has not been painted (Ruddle and Mulvihill 1999, 1995, Ruddle and O’Connor 1993). While individual giving in Ireland contributes a greater proportion of the third sector’s income than in many other countries internationally (Donoghue, Anheier and Salamon 1999), average amounts donated are not high and there is no history and little evidence of large donors as may be the case in other countries. In the past decade a number of tax incentives have been introduced. In comparison with other countries internationally, however, these are limited and their effects may only just be beginning to be felt. At the time of writing, tax relief is available on individual donations to third world charities and on corporate donations to both domestic and third world charities. The former was introduced in 1995, while the latter was introduced two years later. Both tax incentives have been the work of a powerful vocal lobby within the third sector. The state has tended to react to this lobby rather than develop a proactive stance on the development of philanthropy in Ireland. Individual and corporate donors also appear not to give proactively. Giving through prompted means is far more popular than planned forms of giving for individuals. Donations from the corporate sector, meanwhile, are modest and, as with individuals, the adoption of a strategy of planned giving does not seem to have occurred on any great scale. The Irish economy has grown enormously during the 1990s yet levels of individual giving have not risen with this growth. Furthermore, there is little sign that corporate donations are keeping pace with our economic success. So, in spite of having one of the largest third sectors internationally (Donoghue, Salamon and Anheier 1999), philanthropic support of the sector is relatively under developed. Indeed, Ireland has a small foundation field, which provides yet another indication that Irish philanthropy appears to be characterised by a relative lack of strategy. This paper draws together findings from recent studies on different forms of philanthropy in Ireland (Donoghue 2000, Ruddle and Mulvihill 1999, 1995, Ruddle and O’Connor 1993, Donoghue forthcoming) in order to present a comprehensive picture of the current state of Irish philanthropy. Individual, corporate and foundation support of the third sector in Ireland will be assessed in comparison with such support in other countries. The perceived image of the Irish as generous donors will be critically appraised, and the paper will argue that, despite this positive image, philanthropy in Ireland needs greater development in order to harness better the goodwill that supposedly exists