The organizational effectiveness of nonprofit organizations (NPOs) has received considerable attention from the scientific research community and society. Nonprofit scholars call for more empirical research that tests existing theories and develops multidimensional frameworks at the...

Wohnungsgenossenschaften dienen nicht primär der Gewinnerzielung und -ausschüttung, sondern bilden Rücklagen und vergrößern ihren Wohnungsbestand, von dessen günstiger Nutzung die Genossen profitieren. Dies kann mit Stiftungen verglichen werden und führt zu verschiedenen hier diskutierten...

Education becomes an urgency in improving the quality of human life. Improving the quality of education is one of the goals of maqashid shariah, waqf as the property of the people whose benefits are intended for the continuity of the benefit of the people becomes one of the potentials to be...

This is an extension of an earlier study that examined the relationship between information disclosure on donor commitment related to waqf institution. Data was obtained from a sample of 558 individuals in Malaysia who are a repeating cash donor to waqf. Partial least squares-structural equation...

Wohnungsgenossenschaften dienen nicht primär der Gewinnerzielung und -ausschüttung, sondern bilden Rücklagen und vergrößern ihren Wohnungsbestand, von dessen günstiger Nutzung die Genossen profitieren. Dies kann mit Stiftungen verglichen werden und führt zu verschiedenen hier diskutierten...

The tremendous increase in the use of donor-advised funds for charitable donations has led policy-makers to ask if there is sufficient regulation and oversight of DAFs. In the absence of account level reporting, the debate has focused on the average payout rates of DAF sponsoring organizations,...

We research the preferences and outcomes of direct venture capital investment of charitable foundations and university endowments in the United States and the United Kingdom. Our analysis provides evidence that foundations' and endowments' venture capital direct investments are clustered in...

The recent proposal for tax reform developed by the Department of the Treasury suggests dramatic changes in the structure of the personal income tax. One likely side effect of the changes will be a significant adverse impact on the level of charitable contributions by individuals.This paper...

This study examined the role of the Micro Waqf Bank in empowering women micro-entrepreneurs. This research used a mixed-method with an explanatory design. Quantitatively, this study examines the effect of the joint responsibility system, financing, and mentoring on the growth of the...

Purpose - This research paper aims to determine the factors needed to propose a platform where waqf (Islamic endowment) organizations can collaborate with government public hospitals to develop corporate waqf hospitals. Consequently, the elements of governance and sustainability are included in...

This article discusses the ethics and drivers of philanthropic foundations in emerging markets. A foundation organizes assets to invest in philanthropic initiatives. Previous scholarship has largely focused on developed countries, especially the United States, and has questioned the ethics...

With the growing call for private sector actors to address global challenges, it is necessary to first assess whether regions with the greatest needs are accessing corporate philanthropy. In this paper, we ask whether corporate philanthropy is reaching those with the greatest health-care needs....

Purpose This paper attempts to rejuvenate waqf in the health sector by identifying and elaborating on its issues and challenges. The government budget for this sector is significant; thus, the present paper aims to provide a nongovernment budget to lessen the government's burden...

Das Werk bietet eine umfassende Darstellung aller Themen rund um die Rechnungslegung von Stiftungen. Behandelt wird sowohl die Einnahmen-Ausgabenrechnung mit Vermögensübersicht als auch der kaufmännische Jahresabschluss. So wird beispielsweise der Nachweis der Vermögenserhaltung umfassend...

This paper examines gender-related philanthropic giving in developing countries amid rising funding needs for gender equality, persistent inequalities, and a global gender backlash. It analyses support from 44 domestic and 40 cross-border foundations reporting to the OECD Centre on Philanthropy...