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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.

The main purpose of this research is investigating the role of religion in sculpting blood donation behavior in younger adults by using the theory of planned behavior (TPB).

A structured questionnaire was developed to collect data, and in total, 242 questionnaires of undergraduate students from four large universities in Iran were analyzed. The suggested research model was tested by structural equation modeling.

The findings indicate that religious beliefs have a positive influence on the attitude toward blood donation. Therefore, it seems that the influence of religion on prosocial activities such as blood donation is considerable. Moreover, attitudes, perceived behavioral control and subjective norms have a positive influence on the intention to blood donation. The research findings are consistent with the TPB model.

Previous research on blood donation has not considered religious beliefs in the TPB. The contribution of this study is examining the relationships between attitude and behavior with respect to religious beliefs as a silent shaping agent of attitude.

This paper aims to characterize those who take part in three different type religious activities (prayers, monetary donations and worship attendances) in the USA using 1972-2010 General Social Survey pooled data.

The authors have identified factors that affect each activity using Tobit analysis.

There are only three common factors (marriage, race and parental background) that influence all of these three activities and the directions of impacts are not the same. Black churchgoers are more engaging in all of these three activities, the same is true for those whose parents attend church regularly. However, marriage has positive impacts on both worship attendances and monetary donations, but has negative impacts on prayers.

This paper contributes by breaking down giving into three categories and using 38 years of pooled data in the US General Social Survey.

The purpose of this paper is to examine whether people who engage in religious activities are more generous in terms of both religious and secular giving.

Bivariate probit (BVP) and bivariate tobit (BVT) analyses show that religious people have a greater propensity to give and higher levels of giving to both religious and secular charitable organizations. The bivariate systems permit a test of the correlation across the different giving decisions, and the correlation between religious and secular giving is found to be highly significant.

Religiosity positively influences both religious and secular donations. After controlling for this correlation, the impacts of religiosity on religious and secular giving are more efficient estimates but smaller than expected.

As a result of these methodological shortcomings, the causal relationship between religiosity and charitable giving is far from clear. To overcome those problems, this study uses BVP and BVT models to control for the potential correlation between religious giving and secular giving by the same individual and then draws appropriate interpretations. This study adds a firmer theoretical foundation to the existing literature.

The purpose of this paper is to examine the influence of extrinsic factors, namely, age, education, gender, marital status and income on customers’ intention to support Islamic social enterprises via donation. The paper also assesses the influence of religiosity on support intention (SI). The impact of customers’ perceptual reaction to the credibility of social enterprises’ advertising is also measured to assess its influence on SI.

A total of 214 completed questionnaires from online and offline surveys were analysed using several statistical analyses, including structural equation modelling, to assess the effects of the independent variables on SI.

The study found that customers’ socioeconomic status and religiosity have no significant influence on their intention to channel their donations via Islamic social enterprises. It is the social enterprises’ advertising which significantly influences their SI.

The study focuses on an Islamic research context of social entrepreneurship. Thus, the results cannot be generalised directly to the non-Islamic social entrepreneurship context.

Findings of the study suggest that organisations should develop effective communication strategies through advertising to highlight organisational credibility as it plays an important role in shaping customers’ attitudes and intentions.

The study investigates the effects of marketing on customers’ SI. It also considers credibility, advertising, and the concept of branding in a context of social entrepreneurship, a concept that is still largely unexplored in the literature.

The purpose of this paper is to explore the nature of both charitable and religious fundraising amongst vulnerable older adults. It is a practice that is hidden and opaque. The circumstances surrounding the death of Olive Clarke in spring 2015, however, suggest that it is a practice that involves “intrusive” and “excessive” practices. Fundraising amongst vulnerable older adults is largely unregulated and independently monitored. This paper argues that ensuring the protection of vulnerable older adults requires substantial change and new accountabilities.

This paper explores current approaches to financial abuse and the focus on family and professional carers as the main likely perpetrators. However, using literature from both the USA and Australia, it considers notions of “trust” and professional behaviour, and the way that vulnerable older adults are subject to new forms of abuse as a result of financial technology such as online and telephone banking. It links this with the practices of charitable fundraisers using techniques such as cold calling and direct mail.

The circumstances surrounding the death of Olive Clarke suggest that charities, and those fundraise for charities appear to engage in a practice whereby they sell the names of likely donors to each other. This practice opens opportunities for abusive relationships to take place. At the same time many clergy operate like the single GP surgeries that allowed Shipman to practice unnoticed and unaccountable. The relationship between clergy and their aging congregation, who are relied upon to raise funds for church activities, open up the opportunity for abuse to take to place. Few records on charitable giving exist that permit regulation and independent scrutiny.

Current research in this area is limited by the focus on family and professional carers as likely perpetrators of financial abuse, and through attention on child sexual abuse in general. There is a lack of research on charitable giving, and the focus tends to be on altruism rather than the practices and motivations of fundraisers themselves. This paper intends to begin an academic debate to the context in which Olive Clarke took her own life.

In the wake of the death of Olive Clarke the Fundraising Standards Board has been tasked with reviewing the way charities raise funds amongst vulnerable older adults. No one has yet used the language of financial abuse, choosing to opt for the terms “excessive” and “intrusive” there is a need to shift this debate and encourage greater regulation and accountability.

This paper seeks to explore how some of the organisations that are supposed to protect and care for vulnerable people engage in practices that exploit and abuse. It is timely as debates about charitable giving are beginning to increase, and the role of the church and the religious groups in the abuse of children is being considered by the new independent inquiry in the UK. It has significant implications for accountability, trust and regulation.

The financial abuse of older adults is rarely considered outside of the family – carer nexus. However, changes in the banking and financial systems means that opportunities for abuse are greater than ever before. Prior to the death of Olive Clarke in spring 2015 very little attention on the nature of charitable and religious fundraising amongst older adults has taken place, and consequently this paper is highly original, but equally timely.

The purpose of this paper is to provide a comparative analysis on the regulation, the applicable law and the tax treatment in the operations of NPOs in developing countries.

A comparative analysis in term of NPOs legal framework governing the formation, existence, restriction and fundraising of NPOs, as well as the tax treatment for the NPOs.

The findings suggest that regulations of NPOs in these countries exhibit a mixed picture with respect to the establishment, operation, affiliation and fundraising, as well as their tax incentives and preferences. In some countries, NPOs have fewer restrictions and are eligible for generous tax incentives, while for other countries, various restrictions and lack of incentives are the norms. The legal frameworks for NPOs are burdensome and, to some extent, do not reflect the importance of NPOs as partner for development of society. The findings also suggest that tax treatments in these countries vary from simple to complex coupled with obscure tax exemptions rules.

Around the globe, authorities and society are increasingly acknowledging the important role of NPOs in dealing with social needs from basic poverty, health and sustainable environments. This study’s focus on NPOs regulation will provide an understanding for authorities to design an appropriate framework for the growth and vibrancy of the NPOs.

Little is known of the actualities or possibilities of corporate social reporting in Thailand. This study aims to move towards an appreciation of this neglected but important area. This survey focuses on the annual reports of Thai companies, and thereby contributes to a tradition of related prior empirical work upon corporate social accounting practices which has to date largely focused upon English‐speaking and Western contexts. Its concern is to gain insights into and to critically appraise various dimensions of these annual reports, so as to construct a critique of corporate social disclosure in Thailand. Pursuing a critical perspective sensitive to the context of Thailand, it is concluded that the various aspects of the Thai accounting disclosure that are analysed are disabling, and more generally that the Thai practices explored fall short of their potential to function as enabling communication.

This study aims to determine the factors that influence the intention to use online platforms in paying zakat in Indonesia.

This study used the extended unified theory of acceptance and use of technology as the theoretical framework, where zakat literacy is added to the model’s main components (i.e. performance expectancy, effort expectancy, facilitating condition and social influence). Primary data was collected through an online survey involving 223 Indonesian Muslims who have used various online channels to pay zakat and analyzed by using structural equation modeling as the empirical approach.

The findings indicate that performance expectancy, effort expectancy, facilitating condition and zakat literacy significantly affect the intention to use an online platform to pay zakat in Indonesia. However, social influence is found to be insignificant in this study.

The study used a relatively small sample size compared to the Indonesian population’s size. Thus, the results must be interpreted with the sample observed.

Zakat organizations should make sure that their system is easy for people to make an online zakat payment, as easy access is the most important factor influencing the intention to pay zakat online. They must also increase efficiency and effectiveness of the payment system, enhance quality of the organizational and technical infrastructures and contribute to improving zakat literacy together with other zakat stakeholders.

This study offers new insights related to the quantitative study on digital zakat and behavior of zakat payers, particularly in Indonesia.

Despite the intense social media (SoMe) campaigns promoting organ donation, the direct impact on registration and transplantation rates remains unclear among Sunni Muslims who constitute a significant portion of Muslim population. Given the observed tendency to avoid engaging with SoMe content focused on organ donation promotion, this study aims to comprehend the reasons for reluctance among Sunni Muslims.

A qualitative approach comprising focus group and individual interviews was conducted among community manager of SoMe campaigns interested in promoting organ donation, Sunni Muslims subscribed on those SoMe platforms and certain members of the medical staff involved in transplant operations.

The results indicate that reluctance toward SoMe campaigns about organ donation is justified because of the creation of irrelevant content that does not align with the sociocultural characteristics of the majority Sunni Muslims who are the intended audience. Additional discussions are required concerning religious beliefs, the culture of altruism and the credibility of SoMe appeals.

This research could serve as a foundation upon which social organizations and associations, focused on public health promotion through SoMe, can build specific content designs tailored for Sunni Muslims.

The distinctive aspect of this research is founded upon the diverse perspectives of various stakeholders, which have the potential to impact the registration of Muslim users on SoMe as organ donors.