Odum Library
dc.contributor.author | Pool-Funai, Angela | |
dc.coverage.spatial | Central and North America -- United States | en_US |
dc.coverage.temporal | 2006-2014 | en_US |
dc.date.accessioned | 2014-05-28T20:20:23Z | |
dc.date.available | 2014-05-28T20:20:23Z | |
dc.date.issued | 2014-05-13 | |
dc.identifier.uri | http://hdl.handle.net/10428/1734 | |
dc.description.abstract | Beyond the confines of physical space and time exists a digital landscape known as virtual worlds. Also called synthetic worlds, Massively Multiplayer Online systems (MMOs) or persistent worlds, these platforms provide users with opportunities for interpersonal communication, commercial activity, educational possibilities and arts and entertainment. Digital currencies in open-flow virtual worlds like Second Life and standalone currencies such as Bitcoin mirror their financial counterparts in the real world economy, so much so that scandals involving questionable Bitcoin transactions have caught the attention of policy makers, bringing virtual economies under increasing scrutiny. Despite the negative publicity concerning virtual currency, the nonprofit sector is busy working for the good in virtual worlds. The study considers that not only do virtual worlds offer new venues for fundraising activities by the nonprofit sector, but the economies of these synthetic environments also present obstacles for tax policy. By examining the case of the American Cancer Society’s virtual Relay For Life of Second Life, this dissertation addresses three research questions: 1. From the lens of the Diffusion of Innovations theory (Rogers 2003), will the American Cancer Society’s fundraising success increase as the virtual Relay For Life (vRFL) is expanded within the virtual world of Second Life? 2. What are the implications of virtual currency for tax policy in the nonprofit sector? 3. How will current virtual tax policy proposals affect virtual fundraising for nonprofit organizations operating in synthetic worlds? Descriptive statistical data have been collected from organizational annual reports and tax returns, as well as qualitative interviews with participants of the virtual relay. The interview questions are grounded in Rogers’ (2003) diffusion model. The study looks at the policy making process from a punctuated equilibrium perspective and considers four options for categorizing virtual income: capital gains, ordinary income, foreign income and bartering. The performance of the virtual Relay For Life since its inception in 2005 indicates that the event is exiting the second phase of Rogers’ (2003) five stages of diffusion – Early Adopters – and entering the Early Majority stage. The researcher suggests, in conclusion, that earnings from open-flow virtual worlds be treated as foreign income for tax purposes and recommends that subsequent discussions regarding the future of virtual currencies include deliberate consideration of the nonprofit sector. | en_US |
dc.description.tableofcontents | Chapter I: INTRODUCTION 1 The American Cancer Society Legacy 5 Research Goals 7 Grounded Theory 10 Research Overview 12 Expected Contributions of the Study 13 Chapter II: LITERATURE REVIEW 15 Virtual Economies 15 Theoretical Foundation 32 Strategic Philanthropy in a Digital Age 40 Chapter III: METHODOLOGY 48 Chapter IV: FINDINGS 60 Diffusion of Innovations and the vRFL 61 Insights from vRFL Interviews 65 Chapter V: DISCUSSION 90 Punctuated Equilibrium and the Diffusion of Innovations 90 Taxation in the United States 91 Tax Policy Options for Virtual Currencies 94 Limitations of the Study 103 The Future of Virtual Fundraising 105 Conclusion 105 REFERENCES 111 APPENDICES 122 Appendix A: 123 Inworld notecard text with Qualitative Interviewing Guide 123 Appendix B: 126 Institutional Review Board Exemption 126 | en_US |
dc.language.iso | en_US | en_US |
dc.subject | virtual world | en_US |
dc.subject | philanthropy | en_US |
dc.subject | tax policy | en_US |
dc.subject | diffusion of innovations | en_US |
dc.subject | virtual currency | en_US |
dc.subject | punctuated equilibrium | en_US |
dc.title | Virtual Fundraising: Policy, Technology and Philanthropy | en_US |
dc.type | Dissertation | en_US |
dc.contributor.department | Political Science | en_US |
dc.description.advisor | Glen, Carol M. | |
dc.description.advisor | Bailey, Mandi B. | |
dc.description.advisor | Forbes-Ocasio, Michelle A. | |
dc.description.degree | D.P.A. | en_US |
dc.description.major | Public Administration | en_US |