Charitable Organizations Research Articles

Giving Effect to Freedom of Religion through the Advancement of Religion? A New Zealand Charity Law Perspective

Abstract The legal frameworks of the human right to freedom of religion and the charity law doctrine of the advancement of religion sit at opposite ends of the legal scale by virtue, inter alia, of the former being a right that protects against a social injustice and the latter being a discretionary benefit bestowed upon beneficiaries and even that discretionary benefit is governed by stringent charity law principles. Consequently, it may be seen that the discretionary benefits bestowed by the advancement of religion might be at odds to the right to freedom of religion. As a result, this article considers whether the advancement of religion can give effect to the freedom of religion, and if not, whether any such limitations may be justified in a democratic society. Thus, this article explores a number of key legal issues pertaining to religion through the charity law lens from a New Zealand perspective, and in doing so, sheds some light on the relationship between the freedom of religion and the advancement of religion.

Sharing to Persuade: The Role of Donor- Versus Charity-Focused Word of Mouth

Charitable organizations are increasingly soliciting donors to engage in word of mouth (WOM) as a strategy to foster future contributions. While some organizations encourage donors to share WOM that focuses on their own donations (donor-focused WOM; e.g., “I just donated to the kids of @StJude. Join me in saving children's lives.”), others prompt donors to share WOM that focuses on the organization itself (charity-focused WOM; e.g., “Smile Train gives children with clefts the #PowerOfASmile.”). Contrary to the common belief that people mostly want to talk about themselves, the current research demonstrates that donor-focused WOM backfires, such that donors are less likely to share donor- than charity-focused WOM. This effect is driven by their belief that donor-focused WOM is less altruistic and is therefore less efficacious in persuading others to contribute to the same cause. In addition to sharing, the type of WOM solicited exerts far-reaching impact, with donor-focused WOM attracting fewer new donors than charity-focused WOM. The current research improves the understanding of WOM type, its effect, and the underlying processes.

Prosocial Giving to Various Targets: A Longitudinal Examination in Poland in the First Post-COVID-19 Year

AbstractRecently, Europe, including Poland, witnessed several events that encouraged prosocial behaviors toward various actors in social life, including people and organizations. However, are the tendencies to support others changing over the post-COVID-19 yearly period and does that change depend on the target of donations? Based on social support mobilization and deterioration theory and construal level theory, in the current study, we aimed to test the change in the willingness to give money (operationalized as fictitious coins) or time to various targets in need over time. Poles from the general population (N = 566) participated in a 2-wave longitudinal study (first wave conducted in May 2022; second in late April/May 2023). Results showed a drop in the general prosocial giving tendencies of both coins and money over time, which confirms the social support mobilization and deterioration theory. In particular, the willingness to give coins to a Ukrainian refugee and time to Ukrainian and Middle Eastern refugees, as well as a local organization operating for pro-environmental issues and a global organization operating for a better quality of life in the world decreased. Most coins and time were intended to be given to family, a friend, a neighbor, and a Ukrainian refugee, confirming the role of psychological proximity in helping intentions. We provide interpretations of the discovered patterns in the light of previous data. Our analysis may be useful in predicting prosocial giving tendencies, especially for researchers of prosociality, charity organizations, and policymakers.

Economic Aspects of the Development of Civil Society Institutions in the Late Imperial Period on the Example of the Smolensk House of Diligence

The study of the history of charity makes it possible to more accurately identify the initial period of the creation of the foundations of civil society in Russia. The article is devoted to the analysis of the activities of the Smolensk House of Diligence as an example of charitable practice in the Russian Empire of the late XIX – early XX century. Using a specific example, the author examines the history of the creation and development of houses of diligence in the regional plane, their role in public life and their influence on the formation of basic narratives of civil society in the imperial reality of that period. Special attention is paid to the analysis of economic aspects within the framework of the Smolensk House of Diligence and their role in the formation of new principles of “non-pedigree” communication in the society of post-reform Russia. The study allows the author to conclude that the study of projects such as the activities of charitable societies through the prism of economic history makes it possible to more fully assess them in the context of the power aspirations of local social groups and the importance of these actors in the formation of civil society in the late Imperial period.

Using a Feminist Approach to Classify Women and Girls’ Charitable Organisations

Using a Feminist Approach to Classify Women and Girls’ Charitable Organisations

National Philanthropic Trust reports sizeable growth in DAF awards

The latest data from the National Philanthropic Trust (NPT) shows that grantmaking done via its donor‐advised funds (DAFs) to charitable organizations increased 18% in its 2024 Fiscal Year, which ended June 30, compared to the same period last year. All told, the NPT said, its DAF accounts awarded $5.49 billion to qualified charitable organizations in the U.S. and 57 other countries on behalf of its donors. Those funds were delivered through more than 129,000 individual grants from their DAFs to over 41,000 charitable organizations in the latest completed fiscal year, representing an increase of 21% and 13% respectively, the group said.

Role of Grants in Ensuring Socio-Economic Stability in the Conditions of War in Ukraine

Grant programs are a key tool for solving global human problems. They promote business development, especially businesses founded by women or veterans. In times of crisis, grants become indispensable support for overcoming difficulties. In Ukraine, grants stimulate the development of various spheres of society, supporting reforms, civil society, science, culture and economy, especially in the context of geopolitical and economic challenges. The purpose of the article is to analyze and systematize available grant programs for the population and business in wartime conditions, to determine effective ways to find and receive them. The authors consider grants as free financial assistance provided for the implementation of projects, education or business development. Grants have a number of advantages compared to other financial instruments, such as loans, attracting investors or crowdfunding. In particular, grants do not need to be returned, and they can be raised systematically, which expands the financial capabilities of organizations. The article also discusses the goals of granting grants in wartime, which may include supporting innovation, solving current security problems, developing certain sectors of the economy, and transferring experience and financial resources from more developed countries. In the article, the author analyzes the experience of programs such as "Horizon Europe" and "EU4Business", emphasizing their role in supporting Ukrainian enterprises and the economy. The conclusions of the article indicate that grants are an important source of funding that allows implementing ideas, conducting scientific research, supporting charitable organizations, and improving the quality of life. The article offers an overview of the different types of grants, their advantages and disadvantages, as well as recommendations for finding and receiving grant support, including public and private grant programs.

Sleep quality and sleep duration are associated with charitable donations: Evidence from two population-based surveys

Study objectivesInsufficient sleep alters emotional processing, leading to mood disturbances, reduced gratitude, and potentially the withdrawal of compassionate helping. Using data from two national surveys, we investigated whether sleep quality and sleep duration were associated with willingness to donate to local charities and places of worship. MethodsWe conducted secondary analyses of two Gallup-administered studies that used random address-based sampling methodologies to approximate population-representative samples. BRS-5 included 1501 respondents and BRS-6 included 1336 respondents (independent samples). Each survey inquired about sleep quality and whether participants had donated in the last year to local organizations and places of worship. In addition, BRS-5 included questions about sleep duration. ResultsIn both studies, participants who had better sleep quality and better sleep durations were more likely to donate charitably to local organizations and places of worship (ORs of 1.07–1.45). Most associations remained significant when accounting for age, gender, and income. ConclusionBetter sleep was associated with a greater likelihood to donate charitably. Experimental work is needed to determine if the relationship between sleep health and prosocial behaviors is uni- or bi-directional.

Drought risk assessment based on hazard, vulnerability, and coping capacity concepts for hot and dry climate regions of Iran

Due to the complex and multi-dimensional nature of droughts, it is not possible to assess drought-induced damage and its consequences for various social, economic, and environmental aspects of societies by relying only on a univariate index such as precipitation-based drought indices. The present study aimed to develop a practical and scientific framework based on hazard, vulnerability (social, economic, and environmental), and coping capacity to generate a drought risk map for the hot and dry climate regions of Iran. Accordingly, the Drought Hazard Index (DHI), Drought Vulnerability Index (DVI), and Drought Coping Capacity Index (DCCI) were derived from “the Standardized Precipitation Evapotranspiration Index (SPEI)”, “16 social, economic and environmental variables” and “three social, economic variables”, respectively. The layers of all variables of the three indices in the GIS were provided, and they were combined in the form of an equation to produce a drought hazard map of central and southeastern Iran. The results indicate that the counties most and least vulnerable to drought were located in the southeast and west of the case study area, respectively. A number of large households, long distances from provincial centers, and soil erosion were the most important social, economic, and environmental factors making the southeast of the case study (including south of Sistan and Baluchestan and south of Kerman provinces) most vulnerable to drought. Due to their high drought coping capacity, counties located in the west of the case study (west of Kerman and south of Yazd provinces) were least vulnerable to drought. Extended support for low-income households by charitable organizations, tertiary education, and most importantly, a variety of jobs and career opportunities were the most important factors in reducing vulnerability in this part of Iran. Furthermore, our methodology by taking social, economic, and environmental dimensions into account as risk, vulnerability, and coping capacity indices can be far more efficient than the methods considering only risk and vulnerability factors.

Дамское отделение Нижегородского попечительного о тюрьмах комитета (конец 1911–1912 гг.): причины создания, функции, историческое значение

The article is devoted to the charitable activities of the «Ladies’ branch of the Nizhny Novgorod prison board», which in late 1911–1912 was headed by Ekaterina Aleksandrovna Khvostova, the wife of Nizhny Novgorod governor Alexei Nikolaevich Khvostov. During the entire existence of the Nizhny Novgorod prison committee (1846–1917) this was the first and only experience of the functioning of the Ladies’ department created under it. The novelty of this article lies in the formulation of the problem, the involvement of new historical sources. The chronological framework is determined by the time of operation of this charity. The main historical source was the Case of the Nizhny Novgorod provincial prison inspectorate “I” Office work. About the correspondence of the Nizhny Novgorod Ladies’ branch of the Society for the care of prisons in 1911. It is stored in the fund 386 Nizhny Novgorod prison inspectorate (1908–1918) of the Central archive of the Nizhny Novgorod region. Unpublished epistolary and clerical materials, reference materials, pre–revolutionary periodical press — the journal Prison bulletin were used. The author came to the conclusion that the main reason for the creation of the Ladies’ department of the Nizhny Novgorod prison committee was the fight against child crime, the need to open special educational and correctional institutions for detained children and juvenile delinquents, who were held mainly together with adult prisoners in prisons of the Russian empire at the beginning of the XX century. E. A. Khvostova was engaged in collecting charitable funds for the opening of a shelter located at the Second Nizhny Novgorod provincial prison, providing assistance to unhappy children. An important result of her work was the appearance of such a shelter with an elementary school, a children’s library, and craft workshops.

The Growth of Food Aid in Sweden – How Demand and Supply are Transforming Charitable Organisations

Abstract The purpose of this article is to describe and analyse the growth in food aid in Sweden, and how it affects the non-profit organisations providing it. The particular type of food aid in focus is large-scale collaborations between charitable non-profit organisations and the food industry, through which food surplus is turned into food aid for people in food insecurity. The first examples of such food aid emerged less than 10 years ago in Sweden, but it has since experienced a dramatic growth. The development in Sweden follows a pattern known from many other European countries, with the exception that it is going faster, as if Sweden is catching up. This makes food aid in Sweden an interesting case for an empirical study. The article is based on an interview study performed in 2022. Staff and managers at two large, national organisations were interviewed about how the rapid growth in food aid has affected their work and the institutional logics of their organisations. They also provided their thoughts on the role of food aid in Swedish society. One of the main findings is that the growth in food aid bring both the benefit of more people in need receiving help, and the challenge of strain as well as concerns regarding ethics and mission drift in the organisations. Another finding is that the growth is driven by both a growth in demand for food aid, but also by a growth in supply of food from the charities and their corporate partnerships.

A-177 Using the Building Research Establishment Environmental Assessment Method to maximise the Environmental Social Governance benefits of building a pathology hub laboratory

Abstract Background Organisations focusing on Environmental Social Governance (ESG) factors do not just benefit society and the planet, they also enjoy better performance across key profitability metrics, driven by higher growth and productivity, lower operational costs and enhanced return on investment. SYNLAB’s new Synnovis Pathology Hub, built in partnership with the National Health Service (NHS), is a high-tech purpose-built laboratory building with construction completing in Spring 2024. It will serve more than 1.7 million people in the southeast London region delivering both routine and special diagnostics in support of a 15-year NHS pathology contract. The redevelopment of the site presented an opportunity to closely align SYNLAB company strategy with the delivery of its ESG ambitions, as well as achieve financial and operational sustainability. Methods BREEAM (Building Research Establishment Environmental Assessment Method) is a standardised framework within which SYNLAB could collaborate with the building landlord and Hub delivery partners. BREEAM assessment categories are: energy, land use and ecology, water, health and wellbeing, pollution, transport, materials, waste and management. Applying the intent of SYNLAB’s ESG strategy to the hub build programme, setting this expectation with stakeholders, and using BREEAM as a platform on which to track and report ESG benefits ensured ESG and related deliverables were high on the agenda to be captured and delivered. Results The hub is on track to achieve the BREEAM Excellent rating which means it will rank within the top 10% of commercial buildings in the UK in terms of ESG benefits. Contributors to this achievement include: Recycling over 85% of materials during construction, saving more than 500 tonnes of materials from going to waste; Incorporation of changing rooms and 56 cycle rack spaces to encourage healthy and sustainable travel, helping to keep London’s air clean and reduce CO2e emissions; An Energy Management System within the Building Management System providing detailed area by area analysis and control. Along with water metering per floor, this helps SYNLAB to understand usage and focus process improvements; An energy efficient air handling system, a key area of opportunity for laboratory energy efficiency; Conformity with EU Taxonomy for Sustainable Activities, for example by limiting the flow rate of water to prevent wastage; Reuse of materials within the building, for example by relocating seating, private call areas, glass walls; Reuse of materials externally through donations to charitable organisations, for example televisions and fridges were given to a local care home, improving the residents’ quality of life; Working with local schools and wider the community. Conclusions Incorporating BREEAM ESG criteria from the early stages of planning in construction projects provide a higher likelihood of stakeholder buy-in, adoption and delivery. Pathology networks are considered key in delivering the national ambitions set out within the Long-Term Plan for the NHS and there is increased government and social pressure driving healthcare businesses to adopt ESG. There is the opportunity within Pathology networking and Pathology new builds to harness these benefits from the outset and lay the long term foundations for ESG within healthcare for future sustainability.

Unpacking the Link Between Big Five Personality Traits and Waqf Participation in The Malaysian Armed Forces

This research delves into the utilization of Personality Traits theory to comprehend the underlying motivations behind Waqf practices among military personnel. Implementing a structured questionnaire as the main tool for data collection, a total of 487 responses were secured. The research tools utilized in this study were derived from prevailing scholarly literature in the realm of personality psychology. The empirical findings of this study validate the substantial influence of personality traits, encompassing behavioral control and environmental components, on the inclination of military personnel to participate in endowment practices. This elucidates the complexities inherent in charitable contributions within this specific cohort. The discoveries underscore the importance of individual personality traits in shaping philanthropic behaviors among military personnel. Elements such as behavioral control and environmental factors play pivotal roles in molding the propensity towards Waqf practices within this distinct demographic. These insights harbor practical implications for policymakers, military institutions, and scholars, furnishing a more profound insight into how personality traits and environmental elements impact endowment behaviors. This investigation emphasizes the necessity of taking into account personality traits when scrutinizing charitable endeavors among military personnel. By comprehending these motivations, policymakers and military entities can more effectively endorse and bolster Waqf practices among their members. Furthermore, these results contribute to the wider discussion on the convergence of personality psychology and philanthropy, enhancing our understanding of charitable behaviors in specialized settings such as the military.

Deviance, Discourses, and Everyday Rationalities of Sports Betting in Singapore

ABSTRACTMore liberal regulations and technological advances have spurred the growth of sports betting around the world. Given its long‐standing association with various social ills, how do sports bettors justify their gambling activities? This paper looks into the guiding principles and everyday practices of sports betting participants in Singapore. Based on qualitative research, it argues that sports bettors distinguish their activities by following a distinctive rationality that we call “benevolent play.” This concept refers to gambling practices where goodwill and charity serve as a justification for the potential of losing their bets and for their continued participation in sports betting. Apart from latching on the use of regulated gambling by state‐affiliated agencies to support development programs and charitable causes, benevolent play also emphasizes the sense of agency (football knowledge) and emotional investment (“play”) that sports bettors wage on their teams and communities. Generally, this study will contribute to the understanding of gambling culture and the larger discussions on deviance and social control.

From Islamic Charity to Muslim Philanthropy: Definitions Across Disciplines

ABSTRACTThe study of Muslim philanthropy is often described as an emerging, multidisciplinary space of inquiry that takes contemporary Muslim practices of generosity such as giving and volunteering alongside behavioral motivations as objects of analysis. This emerging field follows over a century of knowledge production about Islamic charitable practices and institutions stemming from early orientalist studies of legal texts on endowments to more contemporary sociological and anthropological analyses of ritual exchange and giving across various Muslim‐majority and minority societies and communities. As the study of Muslim philanthropy grows, these two literatures are often brought together in generative, if uneven ways. In this paper, we review key themes and questions in the study of Islamic charity and ask what impact it has had on the study of Muslim philanthropy. This article surveys recent literature on charitable endowments/trusts (waqf), obligatory alms giving (zakat), and “extemporaneous charity” (sadaqa). We end with an analysis of dominant definitions of philanthropy currently used in philanthropic studies to argue that non‐denominational categories like “religious charity” exclude many religious practices that Muslims consider central to their charitable actions and their motivations, a point crucially missing in much philanthropy literature.

Strengthening Donor Trust via Enhanced Performance and Transparency in Zakat Management

General Background: Lazismu, an extension of Lembaga Amil Zakat, Infaq Sadaqoh Muhammadiyah, plays a crucial role in facilitating charitable donations and maintaining donor trust in the humanitarian sector. Specific Background: Despite its importance, Lazismu faces challenges regarding the management of zakat funds and transparency in financial reporting, which has led to diminished donor trust. Previous studies have inadequately explored the relationship between performance recognition and donor trust in zakat institutions. Knowledge Gap: This research aims to fill this gap by quantitatively examining how various independent variables—human resource performance enhancement, financial report transparency, and interpersonal communication within the fundraising division—impact donor trust at Lazismu in Mojokerto. Aims: The study specifically investigates the influence of these independent variables on donor trust in Lazismu, with a focus on enhancing organizational performance to regain donor confidence. Results: The findings reveal that enhanced human resource performance, transparent financial reporting, and improved interpersonal communication significantly contribute to increasing donor trust. Novelty: This research introduces a structured approach to evaluating zakat management performance through quantitative measures, offering insights into the dynamics of donor engagement and trust. Implications: The results underscore the necessity for zakat institutions to prioritize financial transparency and effective communication strategies to foster stronger relationships with donors, ultimately leading to increased zakat contributions and enhanced community support. Highlights: Trust Boost: Performance and transparency enhance donor confidence significantly. Engagement: Strong communication improves donor relationships and trust. Methodology: Quantitative research analyzes zakat institution performance effects. Keywords: Lazismu, donor trust, zakat management, financial transparency, interpersonal communication

Smart Blockchain Networks: Revolutionizing Donation Tracking in the Web 3.0

A donation-tracking system leveraging smart contracts and blockchain technology holds transformative potential for reshaping the landscape of charitable giving, especially within the context of Web 3.0. This paper explores how smart contracts and blockchain can be used to create a transparent and secure ledger for tracking charitable donations. We highlight the limitations of traditional donation systems and how a blockchain-based system can help overcome these challenges. The functionality of smart contracts in donation tracking, offering advantages such as automation, reduced transaction fees, and enhanced accountability, is elucidated. The decentralized and tamper-proof nature of blockchain technology is emphasized for increased transparency and fraud prevention. While elucidating the benefits, we also address challenges in implementing such a system, including the need for technical expertise and security considerations. By fostering trust and accountability, a donation-tracking system in Web 3.0, empowered by smart blockchain networks, aims to catalyze a profound positive impact in the realm of philanthropy.

The moral masking behavior of management after real earnings management: An analysis of management's integrity commitment

This study examines the link between genuine earnings management and management's integrity commitment using data from A-share listed firms on the Shanghai and Shenzhen stock exchanges (2007–2021). Findings indicate that following genuine earnings management, management tends to emphasize integrity in the MD&A section of annual reports, suggesting moral camouflage in response to negative moral emotions. This behavior is more pronounced with higher information asymmetry between management and investors, amplifying the tendency towards moral camouflage. Further analysis shows that post-earnings management, there is no significant increase in charitable contributions or CSR performance, and agency costs remain high, underscoring a preference for moral camouflage over moral purity. Additionally, management's integrity commitment does not affect analysts' future market valuations or reduce the likelihood of regulatory inquiries. The study also finds that the relationship between earnings management and integrity commitment strengthens under increased moral pressure. This research provides theoretical insights into executive behavior driven by negative moral emotions and offers practical implications for investors, auditors, and regulators.

Social services trauma?

The essay puts forward the thesis that contemporary Polish social services (social work) suffer from a kind of trauma, the source of which is their cutting off from their historical roots and, consequently, the deprivation of a tradition that has institutional continuity. This state of affairs is one of the sources of their continuing weakness. Polish social services traditions emerged in the period up to the outbreak of World War II, and they were formed by three strands – three types of institutionalized social practice, each of which also had its own development potential. These were: the social care strand growing out of the experience of 19th-century public charity, the people's house movement, and the social work strand developed in the 1930s among graduates of the Study of Social and Educational Work. As a result of the War, and then stalinism, almost all of this output was destroyed; the institutional continuity of the people's house movement and social work was irretrievably broken, only the tradition of social care was referred to. Within this framework, the profession of social worker was created in the 1960s – so to speak – from scratch, the institutional design of which was – and remains today – based on the 19th-century model of visitors of the poor.

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.