Abstract
Charitable giving takes different forms in a Muslim society like Pakistan. Monetary/non-zakat, zakat, in kind, giving time, usher, hides and giving at shrines etc. are different forms of charitable giving. Broadly it can be split into money and time. Monetary donations and time volunteered is given to individuals, organizations or both. This paper aims to identify socio-economic determinants of charitable giving in Khyber Pakhtunkhwa along with an attempt to understand the relationship between charitable giving and volunteering. Further, it aims to find relationship between charitable giving to individuals and to organizations. The study tests the hypothesis that there is no relationship between charitable giving and volunteering in the study area. Using 2014 survey data of Pakistan Centre of Philanthropy (PCP), a correlation test has been used. The results show that there is a complementary relationship between charitable giving to individuals and to organizations whereas charitable giving and volunteering are substitutes. Multiple regression results show that gender, region of residence, monetary donations to organizations and zakat payments, significantly affect charitable giving to individuals whereas giving to organizations is also affected by region of residence. Income is another factor significantly affecting charitable giving to organizations.

Aqsa Farooq, Naila Nazir, Shumaila Ihtisham. (2019) Socioeconomic Determinants of Charitable Giving to Individuals and to Organizations: An Empirical Analysis of Khyber Pakhtunkhwa, Pakistan, Journal of Managerial Sciences, Volume 13, Issue 2.
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