In this article the evolutionary aspects of institution of budget allocation are presented. In the course of society development church taxes in some countries (Italy, Spain, and others) became voluntary in a form of tax allocation of the certain share of income tax (as a rule, from 0,5 to 2%)....

This study analyzed Islamic philanthropy in Yogyakarta Special Province based on internal management, fundraising strategy, and collecting and distribution of fund conducted by Badan Amil Zakat (BAZ) and Lembaga Amil Zakat (LAZ). Methods used included questionnaire and interviews with financial...

Sweden has a long and rich foundation history, but foundations are today also found in the midst of a number of challenging societal transformations. Excluding the absolutely smallest, some 15 000 larger foundations operate in a wide variety of fields. I will here focus on the approximately 11...