Charitable Organizations

From Colonial times Americans have debated the role of philanthropy and the charitable sector in our social and political economy. These debates, while they can never be definitively resolved, are a healthy reflection of the diversity and plurality of views about the relative roles of the governmental, business, and nonprofit sectors. Recent years, however, have seen a disturbing increase in legal proposals or demands by certain members of the public and the government to interfere with the governance, missions, strategies, and decision-making of foundations and other charities. The debate has included calls for legislation to limit the number or characteristics of directors serving on nonprofit boards and calls to subjugate charitable purposes as determined by donors and charity boards to broad mandates addressing social justice and other mission-oriented issues. Underlying much of these debates is the premise-stated or merely presumed-that foundation and charity assets are "public money" and that such entities therefore are subject to various public mandates or standards about their missions, operations, and decision-making. To the extent these assumptions are expressed, they are grounded on charities' public purposes, on the authority of the state to recognize the legal status of nonprofit or-* We appreciate the support of The Philanthropy Roundtable, under a grant from the Searle Freedom Trust, and the Roundtable's encouragement to revise the monograph we prepared for them into this article, and we thank the symposium organizers and the Chicago-Kent Law Review for permission to draw substantially from that previously published work.

Objective
In recent years, the healthcare and treatment sector has faced persistent and complex challenges that have exposed critical gaps in human resource management (HRM). These crises underscore the urgent need for strategic, trust-based, and collaborative HRM approaches. Recognizing the importance of continuous partnerships and joint efforts in addressing sectoral demands, this study aims to develop a Collaborative Human Resource Management (CHRM) model tailored specifically for the health and treatment sector. By placing collaboration at the core of HRM practices, the research seeks to foster a sustainable and participatory organizational culture that supports resilience, adaptability, and improved service outcomes.

Methods
The research design was guided by the research onion model proposed by Saunders et al. (2018), employing a qualitative approach within the interpretive paradigm and categorized as fundamental research with an inductive orientation. Thematic analysis was selected as the primary method of data analysis. Data were collected through semi-structured interviews with key HRM experts and specialists in the healthcare sector. Participants were identified using purposive and snowball sampling strategies. A total of 15 interviews were conducted, achieving theoretical saturation. To ensure the rigor, validity, and reliability of the study, triangulation, expert consultation, and member checking were implemented. The Strauss and Corbin grounded theory methodology was applied using a three-phase coding process—open, axial, and selective coding—supported by MAXQDA software.
Results
Analysis of the interview data generated 308 open codes, which were refined to 186 after removing duplicates. These were further organized into 65 distinct concepts, ultimately grouped into 32 primary subcategories and 16 secondary subcategories. From this process, six major dimensions were identified as the foundation of the Collaborative Human Resource Management Model:

Central category – Dimensions and components of collaborative HRM, including collaborative recruitment, training and development, performance evaluation, job design, and compensation.
Causal factors – Internal motivations and external influences such as team-building efforts, joint planning, and technological enablers.
Contextual factors – Cultural (collaborative culture), political (organizational structures and policies), and social (communication, conflict resolution, commitment) variables.
Intervening conditions – Organizational (leadership support, collaborative management practices) and individual (interpersonal skills, challenges) elements.
Strategies – Relationship-building efforts (trust, fairness, and feedback mechanisms) and infrastructure/resource management (cost control, systems, program development).

Outcomes – Both intra-organizational effects (enhanced individual and organizational performance) and extra-organizational impacts (improved treatment quality, training, and public health outcomes).
Conclusion
The proposed model offers a comprehensive, empirically grounded framework for enhancing collaboration in HRM practices within the healthcare sector. By addressing causal, contextual, and facilitating factors, and by aligning strategic actions with measurable organizational outcomes, the Collaborative HRM Model provides actionable insights for policymakers, administrators, and healthcare leaders. Implementing this model can support more effective human capital utilization, foster a culture of shared responsibility, and improve both operational performance and societal health outcomes in complex and high-stakes environments.

Article type: Research Article Today, the management of governmental organizations in Iran is suffering from the governance of eldery managers and the emergence of gerontocracy. Therefore, the current research aims to identify the causes of the emergence of gerontocracy in these organizations and help them to address it, reducing the effects of gerontocracy in the country. This research has been done with a fundamental orientation and philosophy of constructivism as well as qualitative method, using themes analysis, purposeful sampling and semi-structured interviews with 14 experts in this field. Data analysis started after familiarizing the researchers with the data and continued by creating primary codes and coding, and searching for and identifying themes to draw and analyze the thematic network. Results indicated 50 Concepts, classified into 14 sub-themes and six main themes. The causes of the emergence of gerontocracy in Iran's governmental organizations can be classified into the dimensions of gerontocracy oligarchy, organizational obstacles, legal vacuum. The control strategies of this phenomenon can be classified into the dimensions of developing an efficient governance, reforming power and laws, and paying attention to rationality. The results of the research can improve the future of the youth in the management of organizations and provide a way to entrust matters to worthy young people who adhere to the system of the Islamic Republic of Iran.

From Colonial times Americans have debated the role of philanthropy and the charitable sector in our social and political economy. These debates, while they can never be definitively resolved, are a healthy reflection of the diversity and plurality of views about the relative roles of the governmental, business, and nonprofit sectors. Recent years, however, have seen a disturbing increase in legal proposals or demands by certain members of the public and the government to interfere with the governance, missions, strategies, and decision-making of foundations and other charities. The debate has included calls for legislation to limit the number or characteristics of directors serving on nonprofit boards and calls to subjugate charitable purposes as determined by donors and charity boards to broad mandates addressing social justice and other mission-oriented issues. Underlying much of these debates is the premise-stated or merely presumed-that foundation and charity assets are "public money" and that such entities therefore are subject to various public mandates or standards about their missions, operations, and decision-making. To the extent these assumptions are expressed, they are grounded on charities' public purposes, on the authority of the state to recognize the legal status of nonprofit or-* We appreciate the support of The Philanthropy Roundtable, under a grant from the Searle Freedom Trust, and the Roundtable's encouragement to revise the monograph we prepared for them into this article, and we thank the symposium organizers and the Chicago-Kent Law Review for permission to draw substantially from that previously published work.

Over the past four decades, particularly in the Arabian Gulf region, there has been a significant increase of non-governmental charitable institutions leading to a wide spread of their humanitarian assistance, social services and diverse construction projects in impoverished and developing countries. Successful implementation of charitable construction projects requires proficient leadership, administrative accumen, and scientific expertise to achieve project objectives in terms of scope, time, cost and quality. This study delves into existing research on extrapolation, utilizating both quantitative and qualitative approaches using digital statistical analysis. By examining all the resolution points and axes, a set of essential criteria has been identified. The criteria can be considered as successful benchmarks for charitable organizations aiming to enhance the implementation of their construction projects.

Blockchain technology and Non-Fungible Tokens (NFTs) are increasingly significant in the charitable sector, offering innovative solutions to enhance transparency, accountability, and global engagement. This study examines the implementation and impact of these technologies in a case study of an Iranian startup, Introspection. Utilizing a combination of content analysis and interviews, the research delves into the opportunities and challenges presented by blockchain and NFTs in philanthropy, especially under the constraints of international sanctions and the fluctuating cryptocurrency market. The findings illustrate that blockchain and NFTs play a crucial role in generating new markets and enhancing operational transparency. These technologies enable charities to establish stronger connections with supporters and broaden their impact. Significantly, blockchain technology assists charities in expanding their scope from local communities to a global platform, facilitating a move towards decentralized and autonomous operations. This shift has the potential to reshape the charitable landscape, encouraging innovation and adaptation. The study concludes that the integration of blockchain and NFTs is essential for the advancement of the charitable sector. It calls for ongoing research to effectively address the challenges and leverage the opportunities these technologies present. This research contributes to a growing body of knowledge on digital innovation in philanthropy and its potential to transform traditional charitable practices.

Knowing and being aware of the future is a dream that has focused many people's efforts since long ago. In this regard, the use of the science of future study is a set of efforts that use the analysis of sources, patterns, and factors of change or stability, envisioning potential futures and planning for them (Eskandarinezhad et al., 2023; Szabo, 2014). The need for future study and knowledge of the future in all fields, including good affairs, is of great importance. Today, due to the decrease in donations and the number of volunteers, the future of charitable institutions at the local level is unfavorable (

هدیکچ ،یلغش تیاضر و راک قلاخا هب تکرش تسکش لابند نارحب و گرزب یاه برغ یاه ، .تسا هدرک ادیپ یرایسب تیمها فده رضاح شهوژپ نییعت ۀطبار شزرو رد یدادیور نابلطواد یدنمتیاضر اب راک قلاخا تسا . شهوژپ شور عون زا یفیصوت یگتسبمه تسا ،قیقحت یرامآ ۀعماج . نابلطواد تکرش رد هدننک یگنهرف دایپملا نیمهدزاود و رتخد نایوجشناد یشزرو هاگشناد رسپ .دندوب روشک رسارس یاه 311 هب رفن یرامآ ۀنومن ناونع نییعت ش دند . و عمج یارب هداد یروآ اه زا ود شسرپ ۀمان ( یتپ راک قلاخا 3991 شسرپ و ) ۀمان ( ناراکمه و یئلام یبلطواد براجت زا یدنمتیاضر 3111 ) ش هدافتسا د . شسرپ ییاوتحم و یروص ییاور همان ،اه ار بحاص رظن دییأت نا دندرک . شسرپ ییایاپ همان یارب خابنورک یافلآ زا هدافتسا اب اه راک قلاخا هب یبلطواد براجت زا یدنمتیاضر و بیترت 18 / 1 و 98 / 1 .دش هبساحم داد ناشن نوسریپ یگتسبمه نومزآ جیاتن لاخا نیب لطواد یدنمتیاضر و راک ق ۀطبار ناب نینچمه .دراد دوجو یرادانعم و تبثم ، ناشن ماگ هب ماگ ینویسرگر لیلحت شیپ رد یرادانعم و تبثم شقن ،)راکتشپ و تیدج و راک رد یناسنا و ملاس طباور( راک قلاخا زا دعب ود ،داد ینیب نابلطواد یدنمتیاضر دنراد ...

Comparing two generations at the same point in their life cycles, four decades apart, indicates that average giving to charitable organizations (not including congregations) by Baby Boom families has remained roughly in line with the level of giving done by the Greatest and Silent generations, but that average giving by GenX and Millennial families is lower. All three generations exhibit the confluence of two divergent trends: lower percentages who give large amounts, but among families who do give large amounts, levels of giving compared with donors in previous generations are similar if not higher. The two divergent trends also characterize giving to religious congregations. Although “dollars per donor holding steady or up” describes Millennial, GenX, and Baby Boom families compared with the Greatest and Silent generations, when the former three generations are compared with each other, there are some indications that average giving among donors is starting to slip.

Numerous news reports since September 11, 2001 have reviewed the shortcomings within the intelligence system that may have led to the failure to prevent the terrorist attacks on the United States. In response, oversight committees have focused on the need for revamping our intelligence operations and agencies.' In contrast, there has been relatively little attention paid to the extent to which the U.S. government and unknowing U.S. taxpayers have actively supported the types of terrorist groups that orchestrated the terror attacks. The operation under tax-exempt status in the United States of organizations that actively fund terrorist activities abroad, has meant that the U.S. government, and all U.S. taxpayers, indirectly finance such organizations and the recipients of their funding dollars. This paper argues that the Service should take a more active stance in denying tax exemption to organizations that finance terrorist activities abroad. The paper explores the well-established principle that organizations granted U.S. taxexemption must act consistently with national public policy, and the application of that principle to charitable organizations that send monies overseas. To foster that policy, the Service should apply special guidelines to charitable organizations that channel contributions abroad, similar to the special guidelines in effect for tax-exempt private schools. In addition, legislative changes should be made to advance such a goal in order to provide additional legal support for necessary changes in the Service's policy. Part I of this Article reviews some of the commonly advanced theories as to the purpose of the tax exemption provisions of the Internal Revenue Code (the Code), and the reliance on such theories by the courts and by the Service to deny tax exemption to organizations operating in furtherance of an illegal purpose and organizations acting contrary to national public policy. Part II summarizes some of the publicly available information on the links between charitable organizations raising funds in the United States and individuals and organizations the U.S. government has classified as engaged in or supporting terrorism. Part III

Charitable organizations are significant contributors to the U.S. economy, and Americans invest billions of dollars into these organizations through their donations. Without these organizations, additional pressure would be placed on governmental agencies to provide certain services or those services would not be provided at all, indicating that these organizations’ long-term survival is necessary. In 1991, Tuckman and Chang published the seminal work on the financial vulnerability of nonprofit organizations and presented a model that describes a financially vulnerable organization. Subsequent studies of this model indicate that the model is predictive; however, those studies did not utilize an actual financial shock. This study tests the predictive ability of the Tuckman-Chang model by applying it to charitable organizations that survived and did not survive the Great Recession, an economic event that negatively affected the charitable sector. Charitable organizations listed in the...

Nowadays, non-governmental organizations, such as charities and citizen-based organizations, are operating in all countries with different purposes and forms, and a large portion of their employee workforce consists of volunteers. Therefore, human resource management and concerns about the retention of human resources in these organizations are different from other organizations, such as government agencies. The purpose of this qualitative study is to identify the effective factors in the retention of intergenerational volunteers in charity organizations in Shiraz. After interviewing 10 young and 10 middleaged volunteers of 9 charity organizations in Shiraz, selected by the judgmental sampling method, theoretical saturation in terms of sample size was obtained. In this study, the semistructured interview was used as a data collection tool, and data analysis was done by utilizing the theme analysis method. After reviewing and organizing interview transcriptions, the researcher identified the basic codes or concepts, and then similar codes were placed in special categories with a representing title. The identified data were classified and combined based on the degree of conceptual similarity, resulting in the extraction of 24 sub-themes and 5 main themes. The findings indicate that the main themes of motivation, human resource management, management and leadership, culture creation, and communication are effective factors in the retention of volunteers in both young and middle-aged generations, and the difference among these factors in the two generations was the amount of the importance of each of the main and sub-themes.

Recognition and prioritization of environmental factors affecting the performance of organizations is one of the most important steps in developing long-term plans and organizational strategies. The present study investigates the current status of head office of Ardabil Imam Khomeini Relief Foundation through analyzing internal and external environmental factors. To this end, a sequential mixed method design was used for collecting, analyzing, and interpreting research question. Sixty-eight employees participated in the study. This study was carried out through a survey method using research-made questionnaire and interview as the main instruments. The results demonstrated that Ardabil Imam Khomeini Relief Foundation had some strengths and weaknesses regarding internal and external environmental factors and this organization appeared to have relatively good position considering organization’s internal factors which were supposed to affect it. The findings of the study showed that Ardabil Imam Khomeini Relief Foundation can overcome and neutralize some of its organizational threats and weaknesses using the current organizational opportunities and strengths and applying strategic planning.

The relevance of this study is the examination of international experience and the best practices and the possibility of their implementation into the Russian legislation. The purpose of this study is to research the experience of the state apparatus on countering extremists who use the existing gaps in the UK legislation to form radical views among young people. Extremists use the system of charity to create organizations that under the pretext and using the money of terrorist organizations, substitute the secular leadership of the board of trustees in educational institutions, prisons, and social services. Algorithms have been developed for introducing extremists into the above-mentioned structures and squeezing out of them employees who do not support radical ideas. The algorithm was developed as a manual and was distributed through extremist sites.