Charitable Organizations Research Articles

Kinetics of Hydrolytic Depolymerization of Textile Waste Containing Polyester

Textile products comprise approximately 10% of the total global carbon footprint. Standard practice is to discard apparel textile waste after use, which pollutes the environment. There are professional collectors, charity organizations, and municipalities that collect used apparel and either resell or donate them. Non-reusable apparel is partially recycled, mainly through incineration or processed as solid waste during landfilling. More than 60 million tons of textiles are burnt or disposed of in landfills annually. The main aim of this paper is to model the heterogeneous kinetics of hydrolysis of multicomponent textile waste containing polyester (polyethylene terephthalate (PET) fibers), by using water without special catalytic agents or hazardous and costly chemicals. This study aims to contribute to the use of closed-loop technology in this field, which will reduce the associated negative environmental impact. The polyester part of waste is depolymerized into primary materials, namely monomers and intermediates. Reaction kinetic models are developed for two mechanisms: (i) the surface reaction rate controlling the hydrolysis and (ii) the penetrant in terms of the solid phase rate controlling the hydrolysis. A suitable kinetic model for mono- and multicomponent fibrous blends hydrolyzed in neutral and acidic conditions is chosen by using a regression approach. This approach can also be useful for the separation of cotton/polyester or wool/polyester blends in textile waste using the acid hydrolysis reaction, as well as the application of high pressure and the neutral hydrolysis of polyester to recover primary monomeric constituents.

A comprehensive approach to rehabilitation interventions in patients with limb amputation and metabolic disorders in the multidisciplinary team of the Charitable Organization “Charitable Fund “Superhumans”

A comprehensive approach to rehabilitation interventions in patients with limb amputation and metabolic disorders in the multidisciplinary team of the Charitable Organization “Charitable Fund “Superhumans”

"You Can't Let Go" - A Black Community Leader's Perspective on Engagement and Advocacy.

Lanre Tunji-Ajayi is president and CEO of the Sickle Cell Awareness Group of Ontario (SCAGO). This charitable organization focuses on ameliorating the lives of those living with sickle cell disease by providing evidence-based support to patients and supporting clinical and psychosocial research, health promotion and the development of best practice guidelines. Lanre's passion for this work is personal. Following the death of her brother Sunday Afolabi from preventable and treatable complications of sickle cell disease, Lanre immersed herself in advocacy for community health and quality patient care. In this oral history narrative, Lanre reflects on her decades-long journey advocating for those living with sickle cell disease - a disease which disproportionately affects Black people. Her reflections focus acutely on the challenges she has faced in raising awareness and visibility, including through formal public engagement policy processes. Lanre also speaks to the personal costs she has encountered engaging in this advocacy work and the subtle and institutionalized forms of anti-Black racism that have punctuated this already difficult effort to bring about change.

Estimation of Tax Benefit of US Nonprofit Hospitals

Nonprofit hospitals are under increasing scrutiny to justify the generous tax benefit they receive due to their tax-exempt status. Quantifying the value of the tax benefit they receive at the federal, state, and local levels is critical for designing informed public health policies and ensuring nonprofit hospitals' taxpayer accountability. To estimate the financial benefit that nonprofit hospitals derive from their tax-exempt status and assess how the benefit is distributed across state and local communities. Using methodologies and measures consistent with current tax law and practice and data from 2021 Medicare Cost Reports, this study calculated the total financial benefit from nonprofit hospitals' tax-exempt status for all US nonprofit hospitals with the required Cost Reports data. Nonprofit hospitals' total tax benefit, which equals the sum of federal and state income tax, sales tax, property tax, the fair market value of charitable contributions from donors, savings from tax exemptions on issued bonds, and federal unemployment tax. A total of 2927 US nonprofit hospitals received a $37.4 billion total tax benefit in 2021 from federal income tax ($11.5 billion; 31%), sales tax ($9.1 billion; 24%), property tax ($7.8 billion; 21%), state income tax ($3.7 billion; 10%), charitable contributions ($3.2 billion; 8%), bond financing ($2.1 billion; 6%), and federal unemployment tax ($200 million; <1%). Tax benefit varied substantially across states, from $25 098 (Delaware) to $159 464 (Massachusetts) per hospital bed and from $19 (Alabama) to $275 (Massachusetts) per capita. Tax benefit was highly concentrated, with 7% (n = 212) of hospitals accounting for half of the total amount. This study highlights the wide variation of nonprofit hospitals' tax benefit across states, its high concentration among a small number of hospitals, and the primary role played by state and local taxes. Policy efforts to strengthen nonprofit hospitals' taxpayer accountability are likely to be more effective when pursued at the local level. The detailed standardized estimation road map can be used by various stakeholders to estimate tax benefit for external valuation and reporting purposes, updated as laws change, and improved upon as better data sources become available.

Assessing stigma: Health and social worker regard towards working with people using illicit drugs in Athens, Greece

BackgroundAfter the 2008 Global Financial Crisis and resulting economic austerity, the rise in illicit drug use engendered an increased need for people who use drugs (PWUD) to access medical care, compounded by the COVID-19 pandemic. Research shows that perceptions of medical staff towards PWUD facilitate or act as a barrier to accessing health care. This study provides a better understanding of health and social work professionals’ perceptions by assessing stigma levels towards PWUD in Athens, Greece.MethodsThis is a mixed-method study. It calculates the stigma score for professionals (n = 60) and the stigma score associated with specific drugs based on the Medical Condition Regard Scale through a quantitative analysis of responses to a semi-structured online survey about attitudes of health and social work professionals towards PWUD. It draws on the qualitative analysis of 12 semi-structured interviews with 16 service managers, providers, and health services advocates working in the charity sector to determine whether perceptions of PWUD affect writing and implementing policy and protocols for services.ResultsStigma towards PWUD exists amongst health and social work professionals in Athens. Professionals who have worked with PWUD for longer periods of time, professionals who have had specific training on working with PWUD, and professionals who feel that they have the necessary training to work with PWUD all demonstrated a higher stigma score than those reporting the opposite. Cannabis and opioids were associated with lower stigma scores while shisha had the highest level of stigma associated with it. Finally, professional environments are not conducive to alleviating stigma as the lack of training specific to stigma, the lack of professional supervision, and worker burn-out are key barriers faced by professionals in their everyday practice.ConclusionsReducing and eliminating stigma towards PWUD among health and social workers requires immediate action. Measures to be taken include: introducing training programs focused on stigma towards PWUD to healthcare providers, social workers, lawyers, police, the media; increasing professional supervision on field work for health and social workers; introducing low barrier health care and specialist units. Peers and field-focused organisations should meaningfully participate in drug and alcohol policymaking, program development, and implementation.

Prosocial sharing with organizations after the COVID-19 pandemic: A longitudinal test of the role of motives for helping and time perspectives.

The time after the COVID-19 pandemic posed a threat to engagement in prosocial behaviors within charity organizations. In the current study, we intended to test how three motivational paths: affective empathy-based, life satisfaction-based, and perceived social support-based shaped the change in intentions to give money and time to charity organizations over a yearly period (right after revocation of the most essential anti-COVID-19 laws and at the same time, outbreak of the war in Ukraine in 2022, in May 2022 and after a year, in late April-early May 2023). We also tested how past negative and present hedonistic time perspectives-namely, those most robust in predicting emotional states - shaped the changes in the abovementioned motivational paths and giving intentions. We conducted our longitudinal study on the general population of Poland (N = 566). We found that there has been a significant drop in the willingness to give time to organizations over the year after loosening the COVID-19 restrictions and the outbreak of war in Ukraine. We found that affective empathy helped sustain the intentions to give time to organizations, whereas past negative time perspective contributed to the decrease in such intentions. Our study suggests threats to organizations and highlights potential ways to encourage supporting them and caring for their volunteers' well-being.

Formation of a Complex of Public Charity Buildings in the City of Voronezh

Formation of a Complex of Public Charity Buildings in the City of Voronezh

Developing a nationwide registry of UK veterans seeking help from sector charities—a machine learning approach to stratification

Abstract The assistance to veterans in the UK is provided by the National Health Service and over 1800 military charities. These charities count services using different definitions and reporting systems, so to date a national registry of service usage does not exist. The aim of the Map Of Need Aggregation ResearCH study is to build a standardized registry of service usage data for the military charity sector. Data are completely anonymized by adopting a Secure Hashing Algorithm. A unique anonymous identifier is generated allowing both privacy protection and avoiding double counts. Data are standardized and linked with an automated process to create an aggregated dataset. The dataset describes the population, using both a priori and machine learning approaches. To date a total of 42 509 veterans with 128 423 needs are included. The mean age was 60.1 years, and 90% were male. 65% were receiving other benefits, 5% were homeless and 1% were in prison. 65% of the needs recorded concerned social wellbeing. 40% of veterans received assistance in at least two different years. The k-means clustering approach returned 4 subgroups of use that were identical to those created using a priori knowledge. The dataset is the most comprehensive source of veteran charity usage data in the UK to date. Service usage is generally homogenous among subgroups, but some differences were highlighted indicating that younger, non-officer veterans may be more at risk of presenting with more complex needs. These first useful insights can help allocate resources to build an effective preventive strategy for more complex cases.

Heating or eating? The framing of food and fuel poverty in UK news media

Amidst the cost-of-living crisis the UK news has been increasingly reporting of individuals “choosing between heating and eating,” suggesting overlapping food and fuel poverty (FFP). The media plays a powerful role in establishing narratives, shaping political debates, and even influencing what societies regard as an “issue” or a “public health issue.” Relying on framing theory, this media analysis seeks to better understand how FFP have been constructed relationally in the UK news and how surrounding public health messaging has been employed. Using the NexisLexis database, we searched for UK news articles about intersecting FFP published between January 2010 and April 2022. After double screening, relevant data were extracted from 185 articles and data fragments were coded and analysed. FFP-focused news largely gained momentum in late 2021 into 2022. Two frame categories – descriptive and prescriptive – of FFP were identified. Descriptive frames explained the experience of FFP as a: trade-off between goods (71% of articles), mutual cutback of goods (28%), or just poverty (income/monetary poverty) (1%). Prescriptive frames assigned blame or responsibility to: government (59% of articles), food/fuel industry (13%), community or charity organisations (12%), or individuals (3%). Relatively few (29%) articles linked FFP with health consequences, and none framed it as a health issue. The prominence of the trade-off frame in the UK news suggests that FFP is a crucial topic for the UK public that requires joint attention. Despite the prominence of the government responsibility framing, the frame lacks accompanying prescriptions of consistent, specific, targeted solutions. A public health frame in the UK news may address this gap by outlining potential evidence-based solutions and increasing capacity by appointing responsible actors to help prevent and address this issue.

Getting Down to Business: Governing the Hybridization of UK Charities

AbstractCharity organizations are important to solving complex social and environmental issues that are beyond the reach of government and commercial organizations. However, these organizations are under increasing pressure for survival due to a sharp decrease in their traditional sources of funding. This study examines how leaders of charity organizations can improve the financial security and impact of their organization by adopting commercial structures into their organization, and therefore undergoing a process of hybridization. We conducted a multiple comparative case study of 18 UK charities comparing how they engaged with emerging social finance funding opportunities that required them to adopt commercial structures which lay outside their dominant logic of action. We identified several aspects that influenced the likelihood of a charity organization to engage with this opportunity and, therefore, strategically hybridize. These included whether a charity executive had sufficient socialization in both the social and commercial logics to view social finance as a strategic opportunity and whether the organization could alter the role expectations of trustees with a commercial background to enable them to actively use both logics rather than compartmentalizing them in their decision‐making. Our findings have important implications for research streams on hybridization and hybrid governance.

A Proposed Vision for Achieving Competitive Advantage for Urban Development Programs and Sustainable Humanity Through Charities

The main objective of this study is to formulate a proposed vision to achieve competitive advantage for sustainable urban and human development programs in charitable societies, by determining the reality of competitive advantage, identifying the difficulties facing achieving competitive advantage for sustainable urban and human development programs in charitable societies, and identifying the most important proposals to achieve competitive advantage for those. Programs, and this study belongs to the style of analytical descriptive studies, as the study population is members of charitable societies working in the field of sustainable human urban development in the Riyadh region. The study sample consisted of (65) members, who were selected using a simple random sampling method, and these societies were identified in (the Association Al-Nahda, Al-Wafa Women’s Charitable Society, Al-Ghat Charitable Society, Dharma Charitable Society). The results of the study confirmed that the reality of the competitive advantage of sustainable urban and human development programs in charitable organizations may be represented in: providing the highest possible quality, relying on modern technology in its design, touching reality and spreading the needs of the population, focusing on social innovation in its design, providing it at the lowest possible cost, Community residents participate in its design, community residents participate in its evaluation, and the difficulties facing achieving competitive advantage for sustainable urban and human development programs in charitable organizations have been represented in: the small number of specialized experts in the association, weak resources and technological capabilities, and a weak culture of teamwork among the association’s employees. The weak confidence of the community residents in those in charge of the association, the weakness of the enablers of institutional excellence in the association, and that the proposals to achieve a competitive advantage for sustainable urban and human development programs in charitable societies were represented in: overcoming the organizational conflict between the employees of the association, developing the enablers of institutional excellence in the association, developing resources and capabilities. Technology, developing the comprehensive quality system in managing the association, relying on strategic planning in the association, increasing the confidence of community residents in those in charge of the association.

Establishing an autogenous vascular access program in a Guatemalan comprehensive pediatric nephrology center.

The Guatemalan Foundation for Children with Kidney Diseases collaborated with Bridge of Life, a not-for-profit charitable organization, to establish a vascular access program. We reviewed our experience with graded surgical responsibility and structured didactic training, creating arteriovenous fistulas (AVF) for Guatemalan children. Pediatric vascular access missions were completed from 2015 to 2023 and analyzed retrospectively. Follow-up was completed by the Guatemalan pediatric surgeons, nephrologists, and nursing staff. AVF patency and patient survival were evaluated by Kaplan-Meier life-table analysis with univariate and multivariable association between patient demographic variables by Cox proportional hazards models. Among a total of 153 vascular access operations, there were 139 new patient procedures, forming the study group for this review. The mean age was 13.6years, 42.6% were female, and the mean BMI was 17.3. Radial or ulnar artery-based direct AVFs were established in 100 patients (71.9%) and ten of the 25 transposition procedures. Brachial artery inflow was required in 29 direct AVFs (20.9%). Two patients underwent femoral vein transpositions. Access-related distal ischemia was not encountered. Seven of the AVF patients later required access banding for arm edema; all had previous dialysis catheters (mean = 9, range 4-12). Primary and cumulative patency rates were 84% and 86% at 12months and 64% and 81% at 24months, respectively. The median follow-up was 12months. Overall patient survival was 84% and 67% at 12 and 24months, respectively. There were no deaths related to AVF access. Safe and functional AVFs were established in a teaching environment within a Guatemalan comprehensive pediatric nephrology center.

German Charity and Mutual Aid Societies in St. Petersburg (late 18th ‒ early 20th centuries)

The study of charity in the Russian Empire has an extensive historiography. The specifics of its implementation in various ethnic groups are often beyond the scope of the study. The purpose of this research is to identify German charitable organizations that have become the elements of the civil society that has been formed in the capital. New forms of unification of citizens and colonists became one of the manifestations of modernization, which was later adopted by other groups of metropolitan residents. The basis of this research is made up of various types of published and archival sources, some of which are being introduced into scientific circulation for the first time. German charitable organizations have existed in St. Petersburg since the 1770s. Initially, they arose at parish churches and had religious orientation. Since the 1860s, German artisans and colonists initiated creation of funeral registers, which have been widely distributed throughout Russia since the 1880s. Being independent of the state, charitable organizations and mutual aid societies became an important indicator of the modernization of Russian society in the 19th and early 20th century. The article is intended for specialists and anyone interested in the social history and history of Russian Germans.

Urban air quality comparison on bike and driving routes: a case study for UK

Air quality in cities is very important in both tackling climate change and promoting healthy sustainable urban living. Understanding the air quality around cities has been a challenge faced by local authorities around the world. With the new net zero targets in place, government and charitable organisations across the UK have been trying hard to both monitor and control air pollutants to influence citizen behavior towards environmentally friendly living. This study looks at urban air quality in two UK cities with the idea of understanding air quality and its relation to the mode of transport, health and well-being. This case study compares the urban air quality as Particulate Matter (PM 10 and PM 2.5) and gaseous pollutants (NO 2) on the bike and motor driving routes in Cambridge and Colchester. The study designed experiments and data collection campaigns to understand the factors leading to air quality fluctuations in urban traffic routes. The resulting measurements show that NO 2 concentrations are higher in motor driving routes and in certain locations on the bike routes that are part of (or very close to) the motor route. The PM concentrations are generally higher near parks and open greenspaces but can be argued to be within the recommended limits. Finally, this paper proposes steps to improve the urban infrastructure to tackle emissions and spread awareness among the citizens.

Exploring the Evolution of Research Connectivity and Funding in Global Neurosurgical Publications

There are critical disparities in the neurosurgical care provided around the globe due to challenges in resource allocation, training, and infrastructure. Global neurosurgical collaborations have replaced classical mission trips to address these disparities. However, the development of these collaborations and the impact of research funding on their growth has not yet been systematically studied. In this article, we use a graph theoretical approach to investigate trends in funding and co-authorship between and among authors from high-income countries (HICs) and authors from low- and middle-income countries (LMICs). A bibliometric search of the global neurosurgical literature returned 307 articles between 1985 and 2020. A connectivity analysis was conducted to compute the number of co-authorships between HIC-HIC, LMIC-HIC, and LMIC-LMIC authors. The number of connections, summarized as either a global sum of connections or an average number of connections per manuscript, were analyzed in the context of time and funding through parametric statistical tests. An exponential increase in co-authorship collaboration was observed over time, especially after 2015. Notably, LMIC-LMIC collaborations appear to be rising at over twice the rate of other collaboration types. The presence of funding, in general, was associated with increased co-authorship of manuscripts by LMIC and HIC authors together (p = 0.033). A significant majority of the funding associated with LMIC-HIC co-authorships was supplied through charitable organizations and government grants (p = 0.034, p = 0.009, respectively). Most LMIC-LMIC co-authorships had no funding. This work shows significant and rapid growth in international neurosurgical partnerships, especially in HIC-LMIC and LMIC-LMIC collaborations. Also, a significant positive relationship exists between research funding and LMIC-HIC co-authorship trends. This work encourages us as a community to continue to expand our translational collaborations with LMIC neurosurgeons and establish funding mechanisms independent of HIC authors.

A Role-Needs Framework: Rethinking Support for Informal Caregivers for Alzheimer's Across the Global South and Global North.

Caregivers play an essential role in supporting people with Alzheimer's disease globally. User-informed research is vital to developing trans-cultural guidelines for dementia support organisations. While coping strategies of caregivers are well researched, the 'coping-effectiveness' framework falls short of representing all caregiver needs. Our aim was to develop a robust and inclusive, globally applicable framework of caregiver-informed support needs. In partnership with Alzheimer's Disease International and Roche, we conducted qualitative online semi-structured interviews with 34 family caregivers from the Global North (UK, US) and Global South (Brazil, South Africa) in the COVID-19 context. Participant-generated photographs helped encourage discussions of hidden contextual issues. Iterative inductive narrative analysis of interviews and photographs was carried out with input from global and national charity and industry sectors. We identified a framework of four cross-cultural caring approaches with implications for support: (1) Empathising, using emotion-focused strategies to develop strong expertise and coping skills, with time specific information, psychosocial and peer support needs. (2) Organising, using problem-focused strategies, with strong narratives of expertise and advocacy which benefited from early structured information and professional confirmation. (3) Non-identifying caregiving, where daily aspects of caring occurred without specialist knowledge and expertise, and caregivers sought assistance in managing disease-related support. (4) Reluctance, where struggling with unwanted caring responsibilities meant caregivers looked to professionals to carry out daily care. Our findings move beyond the 'coping-effectiveness' framework of support to suggest a novel 'role-needs' framework. Our approach supports inclusive ways of tailoring support to fit individual caregiver circumstances globally.

Charitable Institutions of the Yenisei Province in the 1820s–1860s (Based on the Database Materials)

Charitable Institutions of the Yenisei Province in the 1820s–1860s (Based on the Database Materials)

Ведення пацієнтів із легеневою гіпертензією в умовах воєнного стану: реалії та проблеми

Any military actions on the territory of any country can significantly influence on the quality of medical care. Especially, it could reflect on patients with rare diseases requiring expensive treatment. In this article there were analyzed the work of the specialized pulmonary hypertension (PH) center during the period of Russia’s military invasion in Ukraine and presented the results of the outpatient survey due to problems with patient access to medical care and medicine provision in the period from 24-Feb-2022 to 01-Jul-2024 (war period).We selected patients with a diagnosis of PH carried out for the periods: since 01-Jan-2018 until 30-Apr-2020 (pre-war and pre-COVID-19 period) and since 22-Feb-2022 until 01-Jul-2024 (war period): n=328 and n=394 respectively. The selection was made from the electronic hospital database and the electronic registry of patients that have been conducted in the department since 2014. With the help of the Google Form system, a questionnaire was created and sent through modern devices of communication (Viber, Facebook) to fill out online to patients who are registered (applied for outpatient or inpatient care) in the department or are subscribers to the social network accounts of the Ukrainian Association of Patients with Pulmonary hypertension and/or the Lviv City Charitable Foundation «Sisters of Dalili». We got 220 responses. It was established that martial law status in the country did not significantly affect the management of patients with different forms of PH in the specialized center. The number of treated patients and performed right heart catheterization procedures increased by 20 and 22 % respectively during the «war period», compared to the «pre-war» period. 65 % of PH patients who came abroad due to the war used the help of the specialized department for direct referral to PH centers in Poland for further treatment, including surgical one. 41,7 % of respondents changed their place of residence during the war, but only 17,9 % had interruptions in taking of drugs for the PH treatment. Along with the usual sources of free medicines (humanitarian aid from charitable organizations, the government’s free medicines program), one in five patients «shared out» medicines with other patients. In 45 % of the patients who visited foreign PH centers, the therapy previously prescribed in Ukraine was changed to more effective or safer drugs that are not registered in Ukraine.

The possibility of establishing an endowment (Waqf) from the Islamic financial institutions’ provisioned funds in the United Arab Emirates

PurposeIslamic financial institutions (IFIs) can gather provisioned funds from various sources, but they are prohibited from incorporating these funds into their profits or using them for personal gain as they are considered illegitimate income. Instead, IFIs are required to allocate these funds to charitable purposes. This study aims to examine the potential establishment of a Waqf (an Islamic alternative for endowment) using the provisioned funds of IFIs in the United Arab Emirates (UAE) by analyzing its Shariah perspective, utility and viability.Design/methodology/approachThis research uses an information-gathering approach, gathering data from books, articles, journals and websites to illuminate the Shariah perspective of endowing provisioned funds. Additionally, it draws upon interviews with experts in Waqf and Islamic banking and finance to grasp the potential and viability of establishing a Waqf from provisioned funds in the UAE.FindingsEstablishing a Waqf using provisioned funds is permissible. Although Waqf is always advantageous, in the current situation, endowing Islamic financial institutions' provisioned funds will not adequately address societal needs in the UAE. This is because the majority of annual returns on UAE Waqf investments are low compared to the amount invested, and there is an urgency to disburse these funds to those in need. If these needs are identified and met using Zakat and other charitable funds, a Waqf can be created from provisioned funds and prove beneficial. However, the authors have suggested some proposals to establish a relevant Waqf from provisioned funds that satisfy the required conditions and address the societal needs of the UAE. They concluded that creating a Waqf school would be the best suggestion.Research limitations/implicationsThe scope of this study is limited to examining the use of IFIs' provisioned funds to establish a Waqf in the UAE. Furthermore, the findings and conclusions of this study may be applicable only to the UAE and may not be universally applicable to other countries.Practical implicationsProposed initiatives to create a “Cash Waqf” fund and a “Waqf School” using provisioned funds are anticipated to bring about immediate positive changes for the underprivileged and the wider UAE community. Furthermore, the sustainable establishment of any Waqf could greatly benefit society by addressing all societal needs through Zakat and charitable contributions.Originality/valueTo the best of the authors’ knowledge, this is the first study to explore the potential and practicality of creating a Waqf using provisioned funds from IFIs in the UAE.

Being good by doing good: an analysis of audit fees, philanthropic initiatives and board gender diversity among Chinese listed firms

Purpose Despite the acknowledged significance of the relationship between audit fees and corporate philanthropic initiatives, the existing literature has not yet reached the desired level of providing explicit evidence on how this relationship can be moderated by board gender diversity. This paper aims to contribute to the ongoing debate by using a panel data set comprising 905 Chinese listed firms over a five-year period from 2015 to 2019. Design/methodology/approach To generate solid findings and overcome the potential endogeneity bias, various econometric estimators, namely, ordinary least squares, two-step generalized method of moments, robust two-stage least squares and subsample analysis, have been carefully used. More interestingly, the study’s results remain consistent across different estimation methods. Findings The results reveal a statistically significant positive link between audit fees and corporate charitable giving. More interestingly, this connection strengthens with a higher representation of women directors on the board, particularly when there are three or more female directors. Furthermore, the results suggest that nonstate-owned firms exhibit greater motivation to participate in charitable giving initiatives compared to state-owned counterparts. Practical implications Stakeholders from various groups should attentively recognize the importance of gender-diverse boards as a dynamic factor impacting the association between audit fees and corporate charitable giving. Originality/value To the best of the authors’ knowledge, the crushing majority of the preceding research has not delved deeply into the critical role of board gender diversity in the relationship between audit fees and corporate charitable donations. Hence, this study provides a profound understanding of how audit fees predict corporate philanthropic initiatives.