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This article begins by examining the nature of marketing as applicable to charitable organisations. It goes on to discuss how charitable organisations are extending their use of marketing practices. A survey of market research agencies is presented, which indicates the extent to which charitable organisations seek professional support for marketing decisions, and the main types of problem for which help is sought. The final contention is that even with extensive constraints on the operations of charitable organisations, there is great potential to improve marketing performance by the development of an appropriate marketing information system.

The purpose of this paper is to examine whether the registered charities in New Zealand have adopted the principle‐based corporate governance practices similar to those adopted by the publicly‐listed companies and the effect corporate governance practices have on their financial performance measured by technical efficiency, allocative efficiency and quick ratio. The paper addresses four important questions: how registered charities in New Zealand are managed and controlled; whether the funds donated to registered charities are utilised effectively; the nature of the corporate governance practiced by registered charities in New Zealand; and the nature of compliance to the Charities Act 2005.

Panel data for the registered charities over the period 2008‐2010 are analysed using ordinary least squares (OLS) regression and Tobit model regression. Technical efficiency, allocative efficiency and quick ratio are used as the dependent variables.

The findings indicate that there is no reporting requirement for the registered charities under the Charities Act 2005 to report detailed information regarding the board make‐up, board committees, board meetings, etc. and therefore, registered charities have not reported such information. The results show also that board gender diversity is an important corporate governance mechanism to mitigate agency problem in charitable organisations in New Zealand. However, large board size and large donors have potential to increase agency costs in charitable organisations in New Zealand.

Caution should be exercised when interpreting and generalising the paper's results, as this study is a case study of registered charities in New Zealand and data comprised only large charities that have revenue over NZ$20 m. It should also be noted that there was a small sample size, which may have had a bearing on the results.

This study offers insights for policy makers and practitioners interested in adopting similar corporate governance practices within their country.

Within New Zealand, issues relating to management and control of charitable organisations are better understood and as a consequence, development of sector‐wise standards could be initiated.

This research is novel as it investigates the nature of corporate governance practices relating to the registered charities in New Zealand. The availability of data provided by Charities Commission made this research possible.

A pooled income fund (PIF) is one of the methods created under the 1969 Tax Reform Act whereby a taxpayer may make a tax‐deductible remainder gift to a charitable organization. The fund, established by a charitable organization to receive irrevocable gifts from at least two donors, pays current income to the individual beneficiaries for life, but at the termination of each income interest, the allocable principal must revert permanently to the charitable organization. In recent years, a number of PIFs have been offered to the public by charitable organizations through broker‐dealers or related entities. There are numerous securities‐law issues implicated by the sales of these PIFs, including: (i) whether broker‐dealers may solicit donations to such funds and receive compensation for their solicitations; (ii) the effect of the broker‐dealers’ solicitation and receipt of compensation have on securities registration for the PIF or units offered therein under the Securities Act of 1933, the Securities Exchange Act of 1934, or the Investment Company Act of 1940; (iii) whether staff and persons affiliated with the sponsoring charity, including parties assisting them in the marketing of such pooled income funds, also should be permitted to solicit donations; (iv) whether such charities or persons, or parties assisting them in the marketing of such pooled income funds, then should be required to register as broker‐dealers; (v) what securities licenses may be required of the aforementioned parties; and (vi) whether there are ways to design the manner in which third parties other than broker dealers are compensated to resolve any potential issues arising from answers to the previous questions. This article first sets forth the applicable law involved in the analysis and then attempts to answer each of the issues presented above.

This article makes use of pooled time series data to study the demand for donations to charitable organizations in Singapore, a newly‐industrializing country. As in the case of the developed nations, donations are found to be responsive to the price of giving and characteristics of the charities such as size and age. Government social expenditures are found to cause some crowding‐out of private donations. The results imply that the government can reduce its direct role in providing social services, and at the same time meet the rising demand through policy measures to encourage private giving.

The purpose of this paper is to examine the relationship between image of charitable organizations, attitudes towards charities and motivation to donate. In addition, the study will investigate the moderating effects of religious beliefs on attitudes towards charities and motivation to donate.

Data are collected using a self-administered questionnaire. Trained interviewers employed a mall-intercept method in downtown Kuala Lumpur over both weekdays and weekends. The scales are adapted from established sources.

It was found that religious beliefs moderates the relationship between attitudes towards charities and motivation to donate. In addition, image of charitable organizations has a positive influence on attitudes towards charities. It was also found that both image of charitable organizations and attitudes towards charities influence motivation to donate.

The study is conducted within downtown Kuala Lumpur and is not generalizable across Malaysia and other countries. In addition, this study only looked at general religious beliefs, therefore findings are not specific to a religion. As a result, possible religious differences may be neglected. Lastly, the study only focused on donors and further studies need to be conducted on non-donors to further understand donation behaviour.

The findings from the study provide valuable insights to charities, government bodies and policy makers as it highlights the linkages between image of charitable organizations, attitudes towards charities and the motivation to donate of past donors. Additionally, religious bodies can also use the findings to formulate communication strategies to benefit charities as well as the broader community.

The study provides insights into the motivations of donors to donate to charities. More importantly, it also examines the influence of religious beliefs on donation behaviour, thus shedding insights on the opportunities for fundraising by charities.

This paper uses two studies to examine taxpayers' knowledge of tax incentives for charitable giving and also explores the consequences of this knowledge on charitable giving decisions. The first study surveys 600 US taxpayers to establish a baseline understanding of how making a charitable contribution affects taxpayers. In the second study, we conduct an experiment with 201 US taxpayers in which we manipulate the knowledge of taxpayers by providing an educational intervention; we also measure, if, how much is donated in a hypothetical scenario under various tax deductibility conditions. The first study indicates fewer than half of participants understand the basic principles of how charitable donations affect tax liability. Our second study reveals that a short educational video is extremely effective at improving taxpayers' understanding and helping them accurately estimate the tax benefit associated with charitable giving. However, through moderated mediation analysis, we also show that participants who received this educational intervention and accurately estimated the tax benefits in turn decreased their charitable giving. We conclude that the majority of US taxpayers do not understand whether they benefit from certain deductions and may be overestimating the benefit they receive from charitable giving, resulting in giving more than they intend.

The present research aims to investigate the influence of organizational positioning by drawing upon moral foundations theory in relation to driving charitable giving, and the moderating role of recognition in this regard.

Two experimental studies were conducted to examine the interactive effect of organizational positioning emphasizing a binding (vs an individualizing) moral foundation and donation recognition on charitable giving. Study 1 was conducted in Indonesia, while Study 2 was conducted in the US.

This research demonstrates that individuals will give higher donations to an organization with a binding (vs an individualizing) moral foundation that provides donation recognition. Further, this effect is mediated by social identity signaling.

The findings of this research provide a novel perspective on how organizational positioning can influence whether donation recognition increases charitable giving. Moreover, the findings offer managerial implications to non-profit organizations developing effective charitable campaigns in terms of combining appropriate organizational positioning and donation recognition strategies.

The rapid outbreak of coronavirus 2019 (COVID-19) has triggered unprecedented restrictions on not only human movement but also a wide sphere of economic activities, disrupting livelihood, welfare and business worldwide. In response, some Muslim communities have launched fundraising campaigns to mitigate the socio-economic impacts of the virus on the front-liners and the most affected segments of vulnerable populations. The purpose of this study is to explore the intrinsic and extrinsic motivations of donors to these campaigns who contribute via social media platforms (SMPs).

This study adopts a cross-sectional research design using an online survey conducted in a typical Muslim community such as Kuwait. A total of 565 samples of data (356 women, 209 men) were used for analysis. Partial least squares-structural equation modeling was used to estimate the research model and extract meaningful conclusions.

The results show that charitable projects, internet technology features, SMP features and religiosity are significant motivations that influence attitudes toward online donations related to COVID-19 response. All these relationships are indirectly related to intentions to donate via SMP through a significant mediating effect of attitude.

The outcome of this study could support the efforts of governments, non-profit organizations and communities to focus attention on suitable proactive strategies to boost online fundraising campaigns for those affected by epidemic diseases.

This study enriches the literature by integrating both intrinsic and extrinsic motivations of online donations into a new and unique related context such as SMP, especially amid the COVID-19 crisis.

The purpose of this paper is to illustrate the efficacy of using a multi-paradigm perspective to examine the relationship between corporate social responsibility (CSR) and strategic decision-making processes in the context of charitable foundations.

This paper integrates and synthesizes the micro-social processes of “assessable transcendence” (Anagnostopoulos et al., 2014) with Whittington’s (2001) perspectives on strategy. “Assessable transcendence” was achieved from the constant comparison of categories developed through an early iterative process in which data collection and analysis occurred during the same period. In all, 32 interviews were conducted among a sample of key managers in the charitable foundations for the first two divisions of English football.

The present study illustrates empirically that strategic decision making in charitable foundations does not “seat” neatly in any one of Whittington’s perspectives. On the contrary, this study indicates a great deal of overlap within these perspectives, and suggests that conflicting paradigms should be celebrated rather than viewed as signs of theoretical immaturity. Multi-paradigm approaches can potentially reveal insights into the “mechanics” of managerial decision making that are not easily discernible from a mono-paradigmatic perspective.

This is the first empirical work that examines CSR in relation to strategy within the context of the English football clubs’ charitable foundations, and does so by employing a multi-paradigm perspective on strategy formulation and implementation.

This paper aims to explore the demographic and psychographic characteristics of Bruneians in relation to charitable donation behaviour.

Data were collected via an intercept approach at five major intersections of the central business district in the city of Brunei. Data were analysed using SPSS, with factor analysis being conducted before applying a series of t-tests and ANOVAs.

Overall there is no relationship between age, income and gender, and donating behaviour. Results show that perceived generosity does not play an important role in Brunei compared to previous studies. The cause of this phenomenon could be due to the influence of the Bruneian culture. That is, the government takes a large responsibility for charitable events in Brunei and for this reason charitable donations from citizens are limited. Analysis also showed the importance of religion in predicting donation behaviour.

Further research in this paper should attempt to make more cross-cultural comparisons of donor characteristics. This would provide a more holistic perspective on donor behaviour and thus assist managerial decisions in the marketing of charities. The effects of religiosity on donation behaviour should be further analysed to ascertain the variances of donation behaviour across cultures with high dominance of religion.

The principal contribution of this paper is that it provides insights into the nuances and characteristics of Bruneians in relation to attitudes and behaviour towards charitable donations.