Nonprofit organizations receive charitable contributions from both institutional donors and individual donors. Existing studies have traditionally focused on factors related to nonprofits’ total donation income rather than exploring similarity and difference in the two types of donors’ preference for donation recipients. Following Wang’s (2022) call for the distinction between institutional donors (i.e., corporations) and individual donors, this study regresses corporate giving and individual giving separately on four themes of explanatory variables, namely organizational legitimacy, political connections, organizational attributes, and environmental factors of a sample of 2,021 Chinese foundations for the year 2013. The results showed that multiple variables are related to corporate giving and individual giving differently to varying degrees. This study suggests future research (1) consider the potentially different effects of predictors on multiple sources of giving when analyzing nonprofits’ total donation income and (2) further compare different types of donors.
