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Existing models of gift applied to religious charities are either abstract or sometimes very limited in their applicability to understand the reciprocal relationships throughout the interconnected chain of giving and receiving charities. The paper contributes to this debate by asking: How gift economy explains the circulation of charities across interconnected spheres of local governance? And what are the implications of these inter-linkages for social welfare provisions where states are ineffective in the provision of these services? To answer these questions, the study presents the case of Zakat in Islam and Dasvandh in Sikhism in the northwest of Pakistan. In both the cases, charity is an important element of the social welfare provision within local governance structure. The findings suggest that conceptualizations of the religious charities as a triad including God, the rich and the poor are unsuitable gift models for grasping the role of charities in the local governance of social welfare provision.

This paper aims to explore a narrative disclosure by Muslim charity organisations (MCOs) in the UK.

Using content analysis, this study assesses disclosure in MCOs’ trustee annual reports against the Statement of Recommended Reporting Practices (SORP) for charities using perspectives from accountability including the Islamic concept of accountability.

The findings suggest disclosure to be limited in showing how transactions and activities comply with the mandatory reporting requirements. Hence, MCOs need to increase their awareness of regulatory and sector challenges, as well as self-scrutiny of their current narrative reporting practices, especially in showing their mandatory reporting and hence religious accountability.

The paper provides important empirical data on the status quo of reporting practice by this important sub-sector. The paper provides a systematic analysis of the way trustee annual reports (TARs) are presented by MCOs and also provides a comprehensive framework for a better understanding of the minimum accountability requirements incumbent upon all charity organisations.

In the extant literature, the concepts of charity and philanthropy have been differentiated based on the belief that charity stems from religious motivations and philanthropy is often secular in origin. Accordingly, this paper aims to investigate whether there is a distinction between managerial practices regarding the given concepts as emphasized in the conceptual discussions.

To see the managerial practices, the authors determined bazaars, community fundraising events organized by nonprofit organizations (NPOs), as the research field. Then, this study followed the general systematic of qualitative research. Accordingly, the authors conducted 44 interviews with experienced bazaar organizers from 10 NPOs in total. Furthermore, four days of participant observation with field notes were made in each bazaar, which lasted from 7 to 10 days. This study also used archival data as a secondary data source and then analyzed all data with a content analysis technique.

This study found that the field practices mainly do not support the distinction drawn over the conceptual discussions. Both concepts are nouns describing the act of giving and helping the needy. They are actively performed based on different motives (religion-based and secular).

The relevant distinction is limited to the conceptual discussions and has not been supported by the findings obtained from the field. Also, most of the studies on helping were carried out in the Western context. Studies conducted outside these cultures are quite limited. The value of the current study lies in the fact that it was conducted in a cultural context different from the Western cultures and paves the pathway for future research.

The need for charity services in Britain is increasing, particularly since the introduction of government incentives such as ‘Care in the Community’. However, large scale surveys of individual giving in Britain have indicated that donations to charity are at best remaining static. Careful administrative use of funds and accurate targeting of donors are therefore vital to a charity’s survival. Utilises empirical data from a nation‐wide survey to investigate in how far it is possible to accurately identify likely donors. Provides suggestions on how such information may be utilised in formulating fund‐raising strategies.

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 purpose of this paper is to explore the care provision of charity organizations that assist people in situations of economic vulnerability. After analyzing central theoretical elements of kinning, the authors contend that charity organizations function as symbolic families for people in need.

Ethnographic fieldwork was performed in two sites of a large catholic charity organization in the outskirts of Barcelona. Ethnographic fieldwork included participant observations and informal interviews with individuals located under the official poverty threshold.

Symbolic family bonds among different individuals are created through the entwining of interconnectedness, obligation and commitment, sense of belonging, interdependence and the projection of symbolic spaces of hearth. The authors propose the term of “disposable families” (akin to that of Desmond’s, 2013 for dyadic relationships) because a remarkable feature of these bonds is its short-term nature.

The consideration of charities as symbolic families offers new insights into their social role and may contribute to reshaping the social function within emergency situations.

This research opens new ground for the understanding of charities as something else than care providers, as the relational dimension with clients extends beyond the conventional patron/client relationship. This fact has particular relevance in an economic context of post-crisis, with the Welfare State withdrawal and a deterioration of the traditional sources of informal support.

Most donation-related studies have extensively examined in-group donation behavior, but it is difficult to find similar studies that consider donations to out-group members. This study aims to understand online cross-religion donation during COVID-19 in Indonesia.

The online questionnaire is distributed using the purposive and snowball sampling technique. From July to August 2021, 753 respondents are obtained, comprising Muslims, Catholics, Christians, Hindus, Buddhists and Confucian.

This study found that online cross-religion dona tion is strongly influenced by the social presence, trust in fundraiser and empathy. Interestingly, this study also reveals a partial mediation effect of trust in fundraiser and empathy in the relationship between social presence and online cross-religion donation. Future studies are encouraged to investigate and explore how care for others may affect online prosocial behavior.

This study provides two theoretical contributions. First, this study empirically evinced that charitable donation is blind to religious belief. Second, it promotes the mediating role of empathy and trust in fundraisers to improve online cross-religion donation.

This paper aims to examine the effect of religiosity on the degree of auditor independence given the significance of symbolic gestures constructed by client economic conditions in different situations before and after considering the degree of auditors’ moral development.

The paper uses an experimental design based on running mixed factorial analysis of variance (SPANOVA) using mainly repeated measures GLM to test the interaction effects between (and within) variables on auditor independence.

The main findings indicate that there is a significant interactional effect between the degree of moral development and intrinsic religiosity on the degree of auditor independence, given the stimulating effect of the client’s economic gestures/conditions.

The Egyptian economy is growing and ensuring that auditor independence is paramount to sustaining the local, as well as foreign investors’ interest. Hence, this study is very important in highlighting factors that might lead to some impairment of auditors’ independence.

To the best of the authors’ knowledge, this study is the first to test the interactional effect between the religious orientation rather than religious affiliation and moral development on the degree of auditor independence, such a relationship has not been tested before in the literature. Additionally and most importantly, it uses statistical measurement through its experimental design, as there is a lack of studies in terms of auditor independence in Egypt. The existing literature follows the perceptional assessment rather than the real measurement of the degree of auditor independence.

The purpose of this paper is to review the corporate social responsibility (CSR) concept in Egypt via six sub-purposes which are the operational definition, activities, corporations’ strategic direction, budgeting and drivers for and obstacles against CSR alongside the implications of the January 25th 2011’s revolution on the concept.

This research is a perception study adopting a mixed methodology. A sample of 20 corporate managers undertaking CSR activities had been interviewed. Results are analyzed using content analysis and non-parametric z-tests.

The research identified the prevalent hands-on definitions of CSR which highlight an identification problem, as well as the leading two activities undertaken that are highly linked to the lack of a corporate strategic direction. Also, it showed that budgeting was a vague undisclosed aspect and further highlighted the drivers for and obstacles against CSR before and in transition post January 25th 2011, revolution.

This overview serves as a building block for practitioners to identify the CSR build-up in Egypt, to guide further current or future endeavors undertaken.

This paper provides a genuine contextualized review of CSR in Egypt that had been a reported gap in literature by identifying its operational definition, activities, budgeting, corporations’ strategic direction and drivers for and obstacles against the concept in light of the timeline pre and in-transition post the January 25th 2011 revolution.

This study aims to empirically explore donors’ responses to fundraising appeals to mitigate the socio-economic impact of the COVID-19 crisis. Some governments worldwide have launched fundraising campaigns to support the pandemic relief efforts, such as the Feena Khair* campaign in the Kingdom of Bahrain. Specifically, the study examines how the internal and external aspects can fuel beliefs in the inclination of donors to give money.

A quantitative survey instrument was developed, validated and disseminated. A total of 263 usable responses were obtained using the snowballing sampling technique. Partial least squares-structural equation modeling was used to analyze the research model and obtain meaningful results.

The results show that external aspects, i.e. charity projects and trust in charities, have a significant relationship with donors’ attitudes toward fundraising appeal for the COVID-19 fight. Interestingly, the study demonstrates a significant moderating effect of internal values of religious beliefs on the positive relationship between external aspects and attitude to give money.

The results suggest that governments and non-profit organizations should consider the important role of religious beliefs in driving people’s attitudes to engage in fundraising appeals to fight the pandemic. These findings could generate better insights and policies that boost relief and donation efforts in many ways, such as embarking on sensitization programs to create sufficient awareness on the importance of giving and social solidarity during this challenging time, strengthening the religious faith of donors, setting up charity projects with inclusive information and nurturing a high level of public confidence in charities.

This study is likely the first study to focus on fundraising campaign attitudes during the COVID-19 pandemic in Bahrain. It is a pioneer study scrutinizing the moderating effect of religious beliefs on the association between extrinsic perspectives of donors and their attitudes toward monetary donations.