Page 381 - Demo

%uacf5%uc775%ubc95%uc778 %ub4f1%uae09%ud3c9%uac00%uac00 %uae30%ubd80%uc5d0 %ubbf8%uce58%ub294 %uc601%ud5a5 Anti-Corruption and Civil Rights Commission 381AbstractA Study on the Impact of NPO Ratings on Donations%u2759 Kim, Jungwook Lead author, Director, International Development Cooperation Center, KDI %u2759 Woo, Hyeyoung Corresponding author, Evaluation Team Leader ,International Development Cooperation Center, KDI %u2759 Kim, Daeun Co-author, Researcher ,International Development Cooperation Center, KDI In the Republic of Korea, where financial accountability is increasingly emphasized, charitable giving is recognized as a way to address social issues%u2014such as educational and wealth disparities, environmental protection, and health promotion%u2014while fostering community spirit. However, transparency issues among public interest corporations remain a major obstacle to a healthy donation culture. Using data from Korea GuideStar, this study examines the effect of third-party ratings on donation revenue. The results show that donors tend to give more to corporations with high ratings in the previous year and less to those with lower ratings. Since the 2019 introduction of voluntary ratings, this pattern has weakened, likely because financially stronger corporations self-select into the evaluation. Despite this, the number of corporations participating consecutively in evaluations has increased, and donations still tend to rise when a corporation%u2019s rating improves, suggesting that third-party evaluations remain meaningful. Going forward, the government should strengthen the evaluation system through improved legislation, methodological development, and transparent criteria, encouraging more active participation by public interest corporations through government-led, public-private, and private initiatives.%u2759 Key word NPOs, Third-Party Evaluation, Donations, Transparency, Information Effect