捐款是慈善機構主要經費來源，在全球經濟不景氣的大環境衝擊之下，社會大眾捐款的意願大為降低，因而使得慈善機構的經營愈見困難；為了讓慈善機構能永續經營，如何提高社會大眾的捐款意願，實屬當務之急。研究顯示個人從事捐款行為集中在中高齡者，年齡越長者，參與率越高；為了解中高齡者慈善捐款行為意向，本研究以計畫行為理論為基礎，增加品牌形象構面，建立中高齡者慈善捐款行為意向研究架構，探討影響中高齡者慈善捐款行為意向因素。本研究採問卷調查法，以南投縣45歲以上之中高齡者為研究對象，回收有效問卷370份，以AMOS18.0進行研究模式適配度的驗證與分析。研究結果發現「捐款態度」、「主觀規範」、「知覺行為控制」、「品牌形象」會顯著正向影響中高齡者慈善捐款的行為意向，其中以主觀規範的影響最高，品牌形象次之；此外「主觀規範」與「品牌形象」對中高齡者的捐款態度亦有顯著正向的影響。在干擾變項分析方面，性別在慈善機構品牌形象對中高齡者捐款意向的之影響有顯著干擾作用，男性較易因慈善機構的品牌形象良好與否，而影響其捐款意向。整體研究模型對中高齡者慈善捐款行為意向的解釋力達到64%，表示此模型可以有效的預測並解釋中高齡者的慈善捐款行為意向。

Donations provide the main source of funding for charitable organizations. Since 2007, financial donations have declined greatly as a result of the global economic turn down making it increasingly difficult for charities to operate. Encouraging donations from willing parties should be the first priority of charities if charities are going to be able to sustain their work. The purpose of the study is to investigate the behavioral intentions of those making financial donations; the theory used to plan the maintenance of the charity’s brand image was used to build a research framework and to explore the behavioral intention of those making financial donations and the factors influencing those charitable donations. In this study, a questionnaire survey was used to query research subjects who were people at least 45 years old who were living in Nantou County, Taiwan. 370 valid questionnaires were collected. AMOS18.0 software was used to verify and analyze the fit of the research model. The results showed the subjective norm of a patron’s donation attitude, perceived behavioral control and brand image have a significant positive impact on the behavioral intention of those making donations. The subjective norm and brand image had the highest and second highest impact on donations, respectively. In addition, the subjective norm and brand image also had a significant positive effect on the attitude of patrons toward making donations. Gender had a moderately significant effect on the brand image of charity and intention of patrons to make or not make donations. Brand image of a charity easily affected male patrons in their intention to donate. The explanatory power of the research model reaches 64% and indicates that this model can effectively predict and explain the behavioral intentions of patrons making charitable donations.