Valuation Guidance

Question II.D: Totals by Motivation

This question asks that you break down the direct cash, foundation cash, and non-cash amounts listed in Question II.A into the three motivational categories as defined by CECP.

Motivations (refer to page 8 for more detailed examples of each category)

Charitable: Reactive community giving for which little or no business benefit is expected. Examples include disaster relief, matching-gift programs, raffle donations, and undirected bulk gifts to an in-kind distributor.

Community Investment: Proactive grants that serve a critical community need while also aiding the donor company’s long-term business goals. (Multi-year grants and signature programs are typically strategic in nature.)

Commercial: Philanthropy in which benefit to the corporation is the primary motivation. Examples include cause marketing and giving to organizations as requested by clients or customers.

Survey Instructions:

• While the three terms used to classify motivations (Charitable Gifts, Community Investment, and Commercial Initiatives) may seem intuitive, it is important to review the definitions provided in the “Motivations for Giving” section of the CGS Valuation Guide very carefully and to contact CECP with any questions about how to apply these definitions to your giving.
• To save your answer to Question II.D successfully, the totals in the direct cash, foundation cash, and non-cash columns must match the corresponding values in Question II.A exactly.