پژوهشنامه مطالعات وقف و امور خیریه
پیاپی 1 (بهار و تابستان 1402)

Introduction"Innovation" is the essential premise of any continuous competitive activity. In the field of social activities, especially economic ones, a leading person is someone who can better and more know the strategies and sources of continuity of innovation of his organization. Today, charities in Iran are more competitive than ever. Experts acknowledge the existence of a tough competition market in various sectors, especially to attract and retain sponsors among charities; the competition that has been going on for a long time in the charities of developed countries following the acceptance of charity in the context of cultural industries. The main purpose of this study is to discover strategies and resources for innovation development in Iranian charities. The two main questions of this research are: "What are the sources of innovation in Iranian charities?" and "What are the methods and factors of development of these resources?".The results show that factors such as managerial characteristics, power of mediators, networking, and formation of a comprehensive system of good deeds, industrial view, and intercultural relations are the most influential factors in the development of innovation in charities. But of all the sources identified, the most central is the use of market knowledge. Strategic planning and setting goals and methods based on up-to-date market knowledge provide the various conditions and grounds for the development of innovation, and as a result, an industrial and pluralistic view and intercultural relations, that are the foundation for serious developments in charitiesResearch MethodologyThis qualitative research was conducted using the grounded theory method, which is the "inductive" method of theory discovery. The steps of the research were carried out in accordance with the proposal of Strauss and Corbin (1998) through three-step coding of data obtained from in-depth semi-structured interviews with 6 experts and charity managers, who were selected by non-probability purposeful snowball sampling. Having successful and effective innovative experience at different levels of charity organization management has been the main selection indicator. One of the most  important characteristics of the samples is having more than ten years of management experience in charitable institutions as well as master's and doctorate education related to activities in charitable institutions. The interviews continued until the categories were saturated and the model was presented. Research FindingsAccording to the main goal of this research, which is to provide a paradigm model for the development of innovation in Iranian charities based on the opinions of experts, five categories including "causal", "background", "pivotal", "interventionist" and "strategies" (Cresswell, 2005:398) were extracted. And the paradigm model was designed through the relationship between these five categories. The findings show that in this research, "the need for charitable institutions to benefit from market knowledge" is the most frequent and important component of the experts' attention, and the existence of innovative managers and attention to the innovative economy is one of the most important reasons for its realization. Also, factors such as manpower training and research, on one hand, provide the necessary background for benefiting from the latest knowledge of the market, and on the other hand, make strategic planning and setting goals and methods possible based on this knowledge, and fulfill the necessary conditions for the realization of strategies in charities, including the development of internal and external communication and intercultural relations with an emphasis on pluralism. Also, factors such as networking and the formation of a comprehensive system of good deeds are among the most important factors that facilitate the benefit of the latest knowledge of the market and accelerate and facilitate strategies. However, several factors such as the lack of trust between people and charities and the tendency of charities to maintain the traditional approach, and not believing in the innovative economic system hinder attention to market knowledge and cause the delay or lack of development of innovation and the realization of strategies in charitable institutions.Discussion and conclusionIn this research, "innovation" is known as a way to improve the performance of charities; a solution by which the neglected potentials in the essence of good deeds can be used to improve the efficiency of charitable institutions, from providing services to the needy to improving the country's position in international organizations and action for world peace. Our paradigm model shows that the charity market in Iran is very dynamic and has intense competition in the fundraising sector. Research shows that survival in this competitive environment requires the design and regular implementation of programs based on creative and innovative capital attraction, which in turn requires the preparation of new ideas (Bennett & Savani, 2011:121; Pullan & Hiwaizi, 2009:32). From this point of view, benefiting from innovative economy and market knowledge, which leads to organizing the competition, systematizing relationships and improving the quantity and quality of activities, can be considered one of the main sources of innovation development in charities. The present research is the first research that has studied the sources of innovation in Iranian charities and provided practical solutions to increase innovation in these charities. The unique features of this research are that it has examined and introduced the charities that have succeeded in using these solutions, for example, "Mehrane Zanjan" in taking advantage of "extensive communication" and "specialization", "Ala" in "indigenous knowledge production" and "development of knowledge and research", "Raad al-Ghadir" in networking, "Abshar Atefeh" and "Raad" in benefiting from the "potential of mediators and facilitators", etc.

IntroductionOne of the ways to compensate for capital shortages in economic problems, lack of liquidity, and oppressive sanctions of enemies is to pay attention to domestic capacities. The problem of lack of government capital to allocate funds to the organizations under its supervision, along with the high volume of bank deposits and also the existence of beliefs and religious motivations in the majority of the people of Islamic Iran, makes us think of using people's participation in economic activities. One of these solutions is the scientific and optimal use of waqf, especially in the form of waqf funds (Hoover, 2007; Farrell, 2007). Waqf funds are funds that collect assets donated by individuals to take steps to establish a higher level of well-being and social justice in addition to satisfying the spiritual needs of individuals (Esavi et al., 2014). According to the UNESCO report (UNESCO, 2009), which examined 51 countries, the impact of the economic crisis on the education system in terms of cost-sharing (tuition and other costs), cost recovery (different types of student loans), and financial diversity (income generating and collecting capital), has forced these institutions to become independent without relying on the government budget. In Malaysia, the government budget allocation for higher education in 2016 decreased by 15.24% compared to 2015 (Hussin et al., 2016; Harun et al, 2016). This research examines the status of waqf funds in the field of higher education during 28 years (1993-2021) from about 395 public and private institutions in selected countries, namely Malaysia, Indonesia, the United States, Turkey, and the United Kingdom. Research MethodologyThis research is qualitative and descriptive. To achieve the goals of this research, a qualitative meta-analysis method was used to examine the sources related to waqf funds in the field of higher education, which is based on secondary information, including published magazine articles, websites related to universities and waqf funds, as well as financial reports of universities, institutions, and colleges. Financial data on the return of waqf funds, the amount of allocation, and the return on assets were used from the website of the National Association of College and University Business Officers (NACUBO), which annually reviews the financial status of universities. All the universities studied are members of the mentioned association. Since the 1970s, the association has conducted annual voluntary surveys of member universities on waqf returns and investment characteristics. About 2,500 private and public universities and educational institutes are members of this association, and 395 universities have been examined in this research according to the selected countries. For this purpose, the following steps have been carried out: 1) identifying research results, 2) combining selected research results and comparing them with each other, and 3) evaluating meta-analysis results to reduce estimation errors. It is a statistical community or analysis unit in the meta-analysis approach of past studies. The contents of the articles have been reviewed using the qualitative meta-analysis method, and the data related to academic institutions have been calculated using Excel by calculating the average and checking the increase in resources. Research FindingsThe findings of the research are briefly mentioned in table number one and two. Table 1- The status of assets and returns of waqf funds in the years 1993 and 2021 and their average changes the studied period of 28 years (1993 to 2021), the volume of waqf funds in the sample institutions has increased at an average annual rate of 6.3, that if this percentage is calculated for the entire period, the overall increase is 488% from 4.272 billion dollars to 25.103 billion dollars. Based on the available literature, it has been determined that there are various sources of waqf funds directed to higher education in the countries under study. These sources of waqf funds can be categorized as described in table number two. Table 2- Classification of waqf sources based on the purpose of waqf and devotees Discussion and ConclusionThe importance of providing financial resources through waqf funds for use in the field of higher education is evident by examining the experience of Malaysia, America, Indonesia, Turkey, and the United Kingdom. Today, waqf funds have been receiving more attention compared to other investment funds due to superior investment returns as well as charitable intentions (Lerner et al., 2007). In this study, the yield trend and the amount of investment in waqf funds in selected colleges and universities between 1993 and 2021 have been investigated. In general, the volume of these funds has performed well during the mentioned period, with an average growth rate of 6.3% per year. The review of waqf funds in selected countries shows the increasing growth of the size of waqf funds, although it should be noted that most of the growth in the size and volume of waqf funds was due to their investment performance. Also, this research shows that waqf funds have recorded a significant return compared to the returns of other institutions, that the average real net return in the period under review was about 12.3 percent. The significance of this return is compared to the return of 4.4% which is indicated by the Standard & Poor's 500 indexes (Shaker & Borden, 2020). The type of investors in waqf funds has changed from individuals to organizations. Also, the goal and intention of most investors in waqf funds have been current and short-term issues. Also, the result of this research shows that among the different groups of investors in waqf funds, university graduates and also charitable institutions have played the biggest role.The results of this research are suggested to universities that seek to use similar methods by copying the investment strategies of top waqf:1.Academic waqf funds should be used as a source of financing in all universities of the country2.Based on the experiences of countries, the establishment of academic waqf funds in line with current expenses is a solution that can help improve the performance of universities.3.Universities can enroll university graduates in waqf funds through a mechanism, and their future incomes can be used for university expenses.

IntroductionThe research on Waqf (endowment) has a long history, especially from a jurisprudential and sociological point of view. However, so far, the relationship of waqf with governance has not been addressed. What is of great importance is the analysis of the conceptual and structural capacities of waqf for the realization of popular governance. In this regard, the question of these capacities for the transition from non-popular governance to popular governance seems to be fundamental. In response to this question, this article investigates the claim that Waqf has a suitable conceptual and structural capacity for this transition. Waqf has a suitable capacity for the formation and promotion of popular governance, both in terms of the related conceptual words and jurisprudential arguments related to it, as well as in terms of dense historical experience in its structure and how to administer it.Referring to jurisprudential and non-jurisprudential texts and sources about waqf, the author describes the concepts and teachings related to it, and finally analyzes the conceptual and structural capacity of it for the popularization of governance. This analysis is necessarily within the framework of Islamic and structural waqf regulations and considers these regulations as the premise of its analysis. In this regard, after referring to the concepts that make up the conceptual framework of the article and explaining the methodological model, first, the capacity of waqf in proving the right of people's participation in governance, then its capacity in developing people's participation in governance, and finally its capacity in continuing people's participation in governance will be reviewed. Research Methodology Explaining the relationship of waqf with popular governance requires a suitable method that can explain the ratio of the two by extracting the conceptual capacity of waqf. Hence, a descriptive-analytical method is used in this article. For this reason, relying on reports and research about waqf, the article analyzed the concept of waqf to explain its relationship with popular governance. The mentioned method has highlighted the importance of the concept of participation as an intermediate concept through which it has explained the meaningful relationship between waqf and popular governance. Therefore, in this article, waqf is considered an independent variable and popular governance a dependent variable, and the impact of waqf on governance is investigated through the intermediary variable of participation. Research FindingsPopularity of governance entails the right of people to participate, and thus, the concept of waqf from a religious point of view leads to the generation of people's right to participate in governance. In fact, by using the conceptual capacity of waqf, it is possible to argue about the participatory nature of governance and conclude that waqf can propose the theoretical foundations necessary to move from non-popular governance to popular governance.With the development of people's participation through waqf, the position and role of the people in the realization of social justice are strengthened, and as a result, their position and role in governance are enhanced. In this case, waqf becomes one of the most important factors in the popularization of governance.The proposal of this article is the model of people's participation, based on which the organization of waqf and charity affairs should be placed in the position of policy-making and monitoring and create several managerial and executive models in the administration of waqf. From this point of view, as under the supervision of this organization, natural persons undertake the management of endowments as waqifs and trustees, this organization can create the basis for the realization of the people's participation model in the matter of waqf, and in this way, the continuation of people's participation in the waqf will happen. Discussion and conclusionPeople, as the owners of governance, have common rights in the matter of governance, and as a result, the ruler is only placed in the position of trustee or custodian of the waqf. Therefore, the ruler cannot have a proprietary possession in the matter of governance, because such a possession causes the rule to become tyrannical, which is against the teachings of religion. The result of such a perception is to prove the right of people to participate. The popularity of governance entails the right of people's participation, and thus, the concept of waqf from a religious point of view leads to the generation of people's right to participate in governance.Also, according to the new needs, the development of the waqf area can develop the area of ​​popular participation. Currently, the development of people's participation in the matter of waqf requires the development of waqf expenditures in the fields of education, culture, welfare, economy, health, etc. What, however, seems necessary, is the prioritization of waqf expenses according to the main needs of society. From this point of view, it seems that "social justice" is one of these priorities that the capacity of waqf can be used to realize and thus help popularize governance. This connection seems clear from this point that social security leads to the general authority of the society, thus governance becomes efficient.And finally, the history of Waqf has such a capacity that it is possible to rely on it to ensure the continuation of popular participation in governance. As long as people and popular institutions are the main trustees of waqf in various public areas of society, governance will enjoy the nature of the people. Meanwhile, the role of governments will not be to take over the waqf but to facilitate people's participation in it. Through waqf, people can play a role in many public affairs of society as a partner of the government in the matter of governanceBased on this, it can be concluded that Waqf, both conceptually and structurally, has a suitable capacity for popularizing governance. Waqf has a popular character and entrusting at least a part of it to the people can play a significant role in popularizing governance.

IntroductionToday, non-governmental organizations, including charitable institutions, play an important role in various fields of human societies. In the various categories of economy, politics, science, culture and art, environment, religion, sports, health and treatment, etc., it is rare to find a category that is not under the influence of non-governmental organizations (see: Tayeb Nia et al., 2019: 32; Derakhshan and Nasrollahi, 2013: 62). In Iranian law, however, the relations and legal issues of these organizations have not been paid attention to, as it deserves, neither at the level of laws, regulations, and judicial procedure, nor at the level of research and scientific studies. The authors of this article analyze one of the fundamental issues related to charitable institutions, i.e. the legal status of the property of these institutions after their liquidation. Research methodologyIt should be said that the authors of these lines have taken a step towards identifying and collecting research sources with the library method. Then, they have taken a proof or descriptive approach to the analysis of the mentioned sources, and by adhering to the normative or prescriptive approach, they presented their appropriate suggestions. Findings of the researchBy relying on the relevant reasons, the authors have proven that the use of part "S" of Article 16 of the Non-Governmental Organization’s regulations (approved on 17/08/2016 by the Council of Ministers with subsequent amendments and additions) is not referable in any way; therefore, it is not possible to divide the property and surplus income of charitable institutions among their founders, managers, and members. In addition, some approvals such as part "d" of article 6 of the executive regulations subject of note 3 of article 139 of the amendment of the Direct Taxes Law (approved by the Council of Ministers on 19/02/2002), paragraph 4 of the instructions on how public benefit charities are exempted from the subject Clause (i) of Article 139 of the Amendment of the Direct Taxes Law (approved by the Tax Affairs Organization of the country) and Part "T" of Article 1 "Instructions for Authorities, Description of the Duties and Features of Supervisors of Charitable and Non-profit Institutions" Subject of Clause (i) of Article 139 Amendment of the Law on Direct Taxes" have stipulated thatThe incomes of charitable institutions are subject to tax at a zero rate if their articles of association indicate that their property will be handed over to the country's welfare organization or one of the government institutions or other charitable and public benefit institutions after liquidation. Considering legal principles, the property of charitable institutions is not acceptable in terms of legal principles and rules.  Discussion and conclusion First of all, the liquidation of charitable institutions is one of the important issues that its various and complicated aspects are not analyzed and explained in the relevant regulations and legal studies. Secondly, the application of part "S" of Article 16 of the Non-Governmental Organization’s Regulations (approved by the Council of Ministers on 17/08/2016  with subsequent amendments and additions) is not referable; therefore, it is not possible to divide the property and surplus income of charitable institutions among their founders, managers, and members. Thirdly, handing over the property of charitable institutions after their liquidation to executive bodies such as the country's welfare organization is against the appropriate legal standards.

IntroductionCharity and benevolence are sublime concepts that are rooted in the divine nature of man (Okhovat, 2014). This is why these concepts have been emphasized a lot in all divine religions (Esmaili, 2013). The Qur'an has many charity aspects, its methods, examples, and its worldly and hereafter results (Mohammadi, Seyedi, 2016). Therefore, from the charity perspective, of charity, one of the most important strategies for promoting charity is promoting the Quran in society. On the other hand, with the development of societies, charitable activities have changed from individual or group activities to organizations and charities (Karami, Sokhakian & Farhadi, 2019). Charitable institutions can have a religious approach and promote religious concepts, but it is noteworthy that Quranic institutions in Iran are not part of charitable organizations and public organizations, while they are consistent with the definition of non-governmental and charitable organizations. The problem facing Quranic institutions and activists is the need to develop activities according to the growth of society. One of the most important strategies for providing development resources can be attracting people's contributions. The strategic documents "Development of Public Quranic Education in the Country" (2016), "Development of Promotional Quranic Promotional Activities" (2016), and "Development of Higher Quranic Research and Education in the Country" (2017) have mentioned the development of public participation as a strategy. All these cases show the importance and necessity of people's participation in the field of Quranic activities and the attention of policymakers to this essential issue. Therefore, in this paper, the Fundraising model based on people's participation in the Quranic charitable activities is presented. MethodThis research uses the Grounded theory method, which is a qualitative method, practical in terms of purpose, and non-experimental in terms of data collection.The Grounded theory method is used when the concepts in the scientific literature have not been converted into a theory (Powell, 2000) The systematic approach of Strauss and Corbin is used to present the model because this approach provides appropriate conditions, strategies, and guidelines. This approach has three basic stages: open, central, and selective coding (Rezaei, 2018). In the approach of Strauss and Corbin, the concepts are categorized into 6 dimensions central phenomenon, causal conditions, contextual conditions, intervening conditions, strategies, and consequences (Najati et al., 2021). Data collection in grounded theory is done through in-depth interviews. The statistical population of this research includes Quran promotion activists with the characteristic of successful experience in the field of public participation to support Quranic activities. Sampling in qualitative research is theoretical. Theoretical sampling is a purposive sampling in which the researcher selects people who have the most knowledge about the subject. This sampling is based on judgment rather than chance (Bazargan, 1999). In this research, 16 interviews were conducted. Theoretical saturation was achieved in the 13th interview, and 3 interviews were conducted as proof of theoretical adequacy (Zarei, Zarei, Farajzadeh, 2019). research findingsIn this section, according to the three stages of the research method, the research findings are presented. In the open coding stage, the concepts related to the phenomenon were identified by examining the implemented text of the interviews. In the second stage, the extracted concepts are placed in more general classes called categories, and then the relationship between the categories is established, which is done based on the systematic model of the Grounded theory. In this article, the central category is people's participation in Quranic activities. Causal conditions including culture, planning, trust building, operational structures, coordination of three responsible institutions; Background conditions including people's trust/lack of trust in the supervising institution, lack of trust in government trustees of waqf, religious culture, donors' opinions, economic conditions, donors' traditional thinking, people's ignorance of Quranic needs; Intervening conditions including the support of individuals and effective social and religious groups, the cooperation of national and provincial Quranic institutions, the cooperation of the media and information technology; Strategies including structure creation, facilitation, policy making, trust building and monitoring, variety of financing methods, honoring donors, attracting and keeping donors; and finally, Consequences including the development of Quranic culture, the promotion of the culture of supporting the Quran and religion, the development and sustainability of financial resources to support the promotion of the Quran were identified. Also, in the new axis of executive considerations, operational and executive view, and national view, and in the new axis of priorities and examples, infrastructural support for Quranic institutions, preservation and publication of Quranic works, development of home Quranic meetings, and Quran education were identified. Discussion and ConclusionThe central issue of this article is public participation in Quranic activities. This issue becomes important because society's need for teaching the Quran is increasing, but the resources of Quran activists are not commensurate with the needs. To investigate this issue, the method of grounded theory with the systematic approach of Strauss and Corbin was used, and for the validity of the presented model, four Courcell criteria were examined. People's participation in Quranic activities, although it has a rich historical background and many examples in the field of endowment, it seems that due to the process of nationalization of teaching and promoting the Quran, people's participation in this field has decreased. The implementation basis of the public participation model is to create a cooperation structure between the responsible institutions through the establishment of the public participation office, the National Association of Quranic Charities, and the public participation unit in Quranic institutions. In this cooperation structure, government institutions should abandon their executive roles and focus on policymaking and facilitation. Executive roles, including popular participation, should be played by the people themselves and donors. The implementation of this model according to the national perspective, continuous follow-up, and attention to priorities can lead to the development of sustainable resources for Quranic activities, the concern of people to support Quranic activities, and the development of Quranic culture in society. AcknowledgmentI would like to express my gratitude to the Vice-Chancellor of the Quran and Etrat of the Ministry of Culture and Islamic Guidance for supporting this research.

IntroductionToday, charities play an important part in diminishing poverty for the underprivileged in marginalized regions and are taken notice of by the authorities and different strata of people. Nevertheless, it seems that the charitable process has suffered tangible and intangible harms, bringing it face-to-face with challenges in these regions when endeavoring to perform services. Neglecting such harms and challenges may lead to deviations in performance and results in charity work as a whole in society. Hence, it is vital to study the various aspects of such activities, identify challenges in these regions, and evaluate charitable services in marginalized regions. In this research, efforts have been made to study the lived experiences of people involved in charity work in marginalized regions using a qualitative and sociological analytical approach. The research aims to identify challenges related to charity work in marginalized regions using the qualitative research method and conducting in-depth qualitative interviews with benefactors and individuals who have experienced charitable work in these regions. This research seeks to answer the questions of what experiences benefactors have in charity work in marginalized regions and their descriptions of it. Also, it asks the question of what they consider to be the most important challenges in charity work in these regions.MethodologyThe present research has been conducted using the qualitative method and a phenomenological approach. The researchers have conducted in-depth semi-structured interviews in an effort to identify and study the challenges faced in charity work in marginalized regions by understanding the descriptions and interpretations of the participants. Eventually, 17 men and women who had the experience of charity work for the period of at least one year in a charitable institution and registered NGOs were interviewed. The interviewees included 6 men and 11 women in the 22-36 age bracket. All the participants were selected using purposeful snowball sampling until data saturation. Furthermore, efforts were made to select interviewees from among active benefactors in different parts of the country, such as the marginalized areas of the cities of Tehran, Urmia, Bandar Abbas, Rasht, Isfahan, Mashhad, etc, aiming to observe maximum diversity and interview knowledgeable participants. Each interview lasted for the duration of 25-50 minutes. Prior to the interview, complete explanations were provided about the research and its objectives to comply with research ethics. The consent of the participants was obtained and interviews were recorded. Data analysis was performed immediately following each interview. The recorded files were initially transcribed and then analyzed. The 7-step Colaizzi method of data analysis was used. FindingsOverall, the findings of the research, which are the outcome of the analysis of interviews conducted with the benefactors, were classified in two main categories. The main category is the “internal and regional characteristics”, including the three subcategories of “the space and fabric of marginalized areas”, “vicious circle of poverty and marginalization”, and “internalized feelings of deprivation and neediness”. The second category is the “structure of charitable organizations”, which refers to the challenges and welfare issues in marginalized regions, and includes the subcategories of the “domination of traditional and religious models over charitable work”, “lack of models and perspectives”, “charity as housing”, “relations between benefactors and the government”, and “reciprocal distrust and lack of interaction with the residents”. The findings of the research suggest that, in many cases, benefactors perform charity work for personal satisfaction and spiritual peace rather than providing support for the deprived. Therefore, is not central for the results of their actions to lead to empowerment and self-sufficiency. Furthermore, the findings of the research indicate that the lack of trust between the benefactors and local residents is an important issue. This has been categorized under “reciprocal distrust and lack of interaction with the residents”. Also, the subcategories of “lack of models and perspectives” and “charity as housing” are some of the structural challenges in charity work in marginalized regions.Discussion and conclusionOverall, the findings of the present research indicate that charities and charity work requires review and reform in Iran. Under the present circumstances, such activities lead mostly to the reproduction of poverty and marginalization rather than the eradication of poverty and marginalization. This process creates challenges for the benefactors and charities, while its continuation may also lead to further social harms in these regions. Neglecting the empowerment of the deprived population, their education, and allowing them eventual independence and self-sufficiency are some of the other challenges in charity work. According to nearly all the interviewees, a large number of people expect to receive financial assistance for their livelihood from benefactors. As such, individuals become dependent and make no efforts to leave the cycle of poverty and deprivation, considering support, particularly financial support, to be the duty of the government and charities. It is, therefore, essential to focus more attention on charity work with specialized actions and expertise, benefit from social workers, compile a model and provide perspective, and concentrate on marginalized regions to provide long-term services by improving relations between the benefactors, local residents, and regional authorities.

IntroductionIn the health system as a public sector, the role of charities and benefactors is important according to the characteristics and types of health services (Vaezi & Alborzi, 2017). According to current regulations, 40% of the construction costs of health centers in Iran are borne by donors and 60% by the government (Javadi Qala, 2016). In Iranian charitable hospitals, the tariffs for medical services are almost between the public and private sector tariffs. For this reason, for people who have not received services from the public sector due to the long waiting line and from the private sector due to high costs, charity hospitals are one of their best options at a more reasonable cost. Such hospitals should therefore be pioneers in providing care to groups that may be of lower socio-economic status. Hayden's (2005) study shows that nonprofit hospitals in Massachusetts, like most similar hospitals in the United States, face serious financial challenges (Hayden, 2005). Moreover, a study in Iran has shown that charitable hospitals in Tehran province face serious financial and management problems (Nekoeimokadam et al., 2020). However, the searches show that few studies have been done on the challenges of these centers and the solutions to address them in Iran. Therefore, considering the critical role of these centers in the provision of health care and also given the lack of in-depth studies in Fars province, this qualitative study is conducted with the aim of explaining the challenges faced by charitable hospitals in the province and proposing appropriate solutions. Research MethodologyThis qualitative study was conducted using the framework analysis method. The research population included senior and middle managers of three charitable hospitals in Fars province, as well as staff managers of Shiraz University of Medical Sciences (SUMS). The purposeful sampling method was used to select the participants and, at the same time, the snowball method was also used to facilitate access to the desired people. The data collection process continued until theoretical data saturation was achieved. In this regard, 12 managers of charitable hospitals and 4 managers of SUMS were interviewed. The data collection tool in this study was an in-depth semi-structured interview. Each interview began with a general question: "What challenges does the charity hospital face?", and then probing questions were asked to obtain further clarification. Immediately after each interview, the content of the conversations was transcribed verbatim and analyzed using the framework analysis method. To analyze the data, the researchers followed a 7-step method (Gale et al., 2013), including 1) Transcribing conversations, 2) Familiarization with the interview, 3) Coding, 4) Developing a working analytical framework, 5) Applying the analytical framework, 6) Charting data in the framework matrix, and 7) Data interpretation. To ensure the rigor and trustworthiness of the results, we used the four criteria proposed by Guba and Lincoln (1994), including credibility, confirmability, dependability, and transferability (Armstrong et al., 1997). Atlas T9 software was used for data analysis. The findings of the thematic analysis are presented in the form of a conceptual map. Research FindingsThe framework analysis led to the identification of three main themes, eight sub-themes, and 23 categories regarding the challenges of charitable hospitals. The main themes are "management process challenges", "economic and financial system problems", and "resource constraints".1- Management process challengesThis theme explains the inefficient management system, the multiple external supervision, and the ambiguity of the decision-making system.2- Economic and financial system problemsThe second theme explains important problems such as the instability of financial resources and investments, the inefficient use of existing resources, and the unfavorable tariff system of charitable hospitals.3- Resource constraintsThis theme refers to issues related to the provision of physical space, capital equipment, and human resources required by charitable hospitals.Moreover, the results of the analyzes regarding the solutions to address the challenges faced by charitable hospitals led to the identification of 17 categories, five sub-themes, and two main themes including "organizational excellence mechanisms" and "resource supply initiatives".4- Organizational excellence mechanismsThis theme focuses on the development of capabilities, structures, as well as managerial and organizational capacities of charitable hospitals.5- Resource supply initiativesThis theme includes initiatives to stabilize the availability of financial resources and improve cost efficiency, as well as solutions for the provision of human, equipment, and physical resources. Discussion and conclusionCharity hospitals are often run by a board of trustees, the inefficiency of which can be the main challenge for these centers. In this regard, Nasiripour et al. have proposed a model in which the board of trustees is the highest decision-making authority and the board of directors is presented as the highest executive body (Nasiripour et al., 2007). Multiple external supervision is another problem of charitable hospitals. The establishment of coordination mechanisms between regulatory institutions and the development of a unified control process is one of the solutions proposed in this area. The study indicated that the financial resources of charity hospitals are not sustainable. Therefore, the proposed solution in this area is to use the capacity of permanent income endowments to redistribute revenue in the provision of charitable hospital services. Another problem is the weakness in attracting new capital. Wiepking and Handy (2015) propose the professionalization of charity organizations as a solution (Wiepking & Handy, 2015). The development of an integrated system for measuring hospital efficiency, and the design and implementation of continuous efficiency monitoring programs are among the suggestions that can help the issue of efficiency. The limitation of financial resources is another challenge for charitable hospitals. Dillingham et al. point out that many charitable hospitals create a separate foundation that handles formal fundraising operations (Dillingham et al., 2012). Finally, employee participation will be an effective strategy to improve outcomes in charitable hospitals.

IntroductionIn 1812, “Church Missionary Society” (CMS) was established in London (Ward, 2000: 1-3) under the influence of the Evangelical Revival movement which promoted that a “real” Christian participates in “charitable activities” (Lansley, 2010: 81), such as establishing orphanages, shelters, penitentiaries, schools, and hospitals. (Luddy, 1996: 353). Focusing on the establishment of modern educational and medical centers, the activity of “Church Missionary Society” in Iran, first started in the Armenian quarter of Julfa (1869), (Arnold, 1877, 1: 317-319) and then in Isfahan (1904) (Linton, 1923: 80). This led to the formation of a social action by a group of clerics and activists of Isfahan in the era of constitutionalism to organize charity affairs and establish related institutions. Therefore, investigating the nature and manner of CMS’ charity discourse in Isfahan and the result of the activists’ discourse to confront CMS activity, is the main issue of this article. To answer these questions, a series of sources have been reviewed, such as Eugene Stock’s books on CMS history (1899, 1902), Gordon Hewitt’s two-volume collection (1971, 1977), essays on the bicentenary of CMS (2000), the website of the CMS, and the digital archive of Adam Matthew. Robin Waterfield (1973) and Gulnar Eleanor Francis-Dehqani (2000) have discussed parts of the CMS activity in Iran (2000). Safura Borumand also described CMS activities during the Qajar era in her Master’s thesis (1996), book and articles (2002, 2022). Musa Najafi’s researches explain social reaction towards CMS in Isfahan (1999-2011).Research MethodologyIn this research, “charity discourse” refers to CMS activity and also to the reaction of Isfahan social activists. The components of this discourse have been categorized and analyzed based on Norman Fairclough’s framework of “Orders of Discourse”. Fairclough describes “discourse” as part of social action (practice) which consists of three semiotic components including “discourse, genres, and styles” (Fairclough, 2006: 26). In this research, based on this theory, examples of the CMS’ social action in Isfahan during the1900s have been identified in accordance with the definition of charity discourse in the conceptual sphere of evangelical ideology (Lansley, 2010: 69, 81, 87; Luddy, 1996: 353) in the form of educational, medical and religious fields. The process of social activists’ reaction towards the activity of CMS is also analyzed based on the psychological approach of Hans Herbert Toch. From Toch’s point of view, the emergence of a “problem” in society provides the context of the “susceptibility” of some people. If agents or social institutions do nothing to solve this problem, the motivated group will raise an “appeal”. If this appeal is not addressed, the motivated group will try to solve the problem through an ideology. In Toch’s definition, this process leads to the formation of a “social movement” (Toch, 1966: 26-27).Research FindingsThe conformity of historical documents with Fairclough’s three components of “Orders of Discourse” shows the formation of a two-way discourse around the axis of “charity”. What CMS offered was rooted in the ideology of the evangelical approach of its missionaries. However, the activity of Isfahan social activists in the social sphere of the constitutional era was influenced by the approach of personalities such as Nūrallah Najafi to implement socio-cultural reforms, who also used the same components of the charity discourse in relation to the activities of CMS. In the adaptation of the activities of both CMS and social activists of Isfahan with the trinal categories of “Orders of Discourse”, the multiplicity of activities in the category of “genres” is remarkable, which Fairclough defines as a special way of interacting communicatively. In analyzing the formation process of social activists’ opposition to the activity of CMS and examining the possibility of adapting its historical documents to the “social movement” theory of Hans Herbert Toch, the chart of this process is presented as follows: Research ResultsIn the early 1900s, influenced by the Evangelical Revival movement and for the purpose of “salvation of themselves and non-Christians”, CMS missionaries, as activists, focused on charity affairs in Isfahan. Therefore, their educational and medical activities were in an aura of direct and indirect religious propaganda. Rereading signs of historical documents and their adaptation to the trinal components of Norman Fairclough’s “Orders of Discourse”, indicates the formation of CMS charity discourse in Isfahan. The foundation of girls' and boys’ schools, conservatories, orphanages, hospitals, pharmacies, entrepreneurship, advanced teaching methods, and medical services were all the themes of this discourse. Although such charity services responded to the educational and medical needs of the Qajar society, the Evangelical approach governing these activities became the “problem” of social activists in Isfahan. The fear of CMS activity’s influence on various social groups that were in some way connected with missionaries increased the “susceptibility” of the social leaders. Due to the lack of a specific and continuous governmental solution for restriction or prohibition of the CMS’ Evangelical activities, social activists such as Nūrallāh Najafi presented solutions similar to what was done in CMS’ charity discourse which resulted in organizing groups, social actions, and charity “Orders of Discourse” in the field of educational, medical and religious activities. The formation of Isfahan activists’ charity discourse in the social sphere influenced by the constitutional movement turned into a systematic act, which according to the theory of Hans Herbert Toch, can be referred to as a “social movement”. BibliographyArnold, A. (1877). Through Persia by Caravan, Vol. 1, London: Harper & Brothers.Borumand, S. (2022). The Issue of Self and Other: The Identity Challenge of Victorian Women (Case Study: CMS Women's Interaction with Women of Qajar Era), International Journal of Humanities (EIJH), 29 (3), 25-41.Borūmand, Ṣ. (1381 Š.), Peĵūhešī bar Anjoman-e Tablīḡī-ye Kelīsā dar Dawre-ye Qājarī-ye, Tehrān: Moasese-ye Moṭāle'at-e Tārīḵ-e Mo'aṣer-e Īrā [In Persian]Borūmand, Ṣ. (1383 Š.). "Mo'arefī-e Ketāb-e Yanābi' al-Eslām Aṯar-e Sant Kler Tisdāl", Našrīyeh Eṭelā'a Resānī-ye Ketābḵāneh-ye Taḵṣoṣī-e Vezarat-e Omūr-e Ḵārejeh, 3 (3): 44-49. [In Persian]Fairclough, N. (2006). Language and Globalization, London & New York: Routledge.Francis-Dehqani, G. E. (2000). Religious Feminism in an Age of Empire: CMS Women Missionaries in Iran, 1869-1934, Bristol: University of Bristol.Hewitt, G. (1971-1977). The Problems of Success: A History of the Church Missionary Society, 1910-1942, 2 vols. London: SCM Press. Lansley, J. W. (2010). The Interplay of Charity and Theology, c. 1700-1900, University of Manchester for the Degree of Ph.D., in Faculty of Humanities, Schools of Arts, History and Cultures.Linton, J. H. (1923), Persian Sketches, London: Church Missionary Society.Luddy, M. (December 1996). “Women and Philanthropy in Nineteenth-Century Ireland”, Voluntas: International Journal of Voluntary and Nonprofit Organizations, 7, No. 4, WOMEN AND PHIALTROPY, 350-364.Najafī, M. (1378 Š.). Andīše-ye Sīāsī va Tārīḵ-e Nehżat-e Ḥāj Āqā Nūrallāh Eṣfahānī, Tehrān: Moasese-ye Moṭāle'at-e Tārīḵ-e Mo'aṣer-e Īrā [In Persian]Najafī, M. (1390 Š.). Ḥokm-e Nāfeẕ-e Āqā Najafī Marja'e Šahīr-e Bīdārī-e Eslāmī dar Eṣfahān, Tehrān: Moasese-ye Moṭāle'at-e Tārīḵ-e Mo'aṣer-e Īrā [In Persian]Stock, E. (1902). The Centenary Volume of the Church Missionary Society for Africa and the East, London: Church Missionary Society.Stock, E. (1899-1916). The History of Church Missionary Society: It Environment, Its Men and Its Work, 4 vols. London: Church Missionary Society.Toch, H. H. (1966). The Social Psychology of Social Movement, London & New York: Routledge.Ward, K. (2000). “Introduction, in The Church Mission Society and World Christianity, 1799-1999, ed. by Ward and Stanley, Richmond: Curzon Press Ltd., 1-42.Waterfield, R. E. (1973). Christians in Persia, London: George Allen & Unwin Ltd.https://churchmissionsociety.org/about/our-story/ (accessed on 23 August 2022)http://www.ampltd.co.uk/digital_guides/church_missionary_society_archive_general/editorial%20introduction%20by%20rosemary%20keen.aspx (accessed on 23 August 2022)

IntroductionGovernance refers to focusing on processes through which collective groups can be managed. In this regard, non-public institutional mechanisms such as civil society have been increasingly expanded in governance processes (Bozzini and Enjolras 2011; Rhodes, 1997). In other words, the administration of affairs in a framework of non-hierarchical, systematic, and collaborative relationships and interactions that includes the real cooperation and interaction of all actors and stakeholders in a field, including government, private and civil society institutions, is referred to as governance.Due to the excessive expansion of the public sector in Iran, the third sector has not been able to have a proper position in responding to the needs of citizens as it deserves (Research Center Parliament, 2008); on the other hand, the public sector itself has not had sufficient efficiency and effectiveness due to its numerous administrative and economic problems, large size and high costs (Danai Fard and Abbasi, 2007). The endowment system is no exception to this rule. Endowment is an institution through which a significant part of the problems and bottlenecks of society can be recognized and the property and assets of good people can be used voluntarily to solve them. But so far, the impact of endowments on the growth and development of the country's economy, reducing economic inequalities and using the endowment capacity in difficult economic conditions has not been tangible (Khaksar Astana et al., 2014). Therefore, the main goal of this research is to formulate the governance model of the Endowment system in Iran, and the research question is, what is the governance model of the Endowment system in Iran? Research MethodologyThis research has been conducted with a qualitative approach, qualitative content analysis was used to analyze the data, and structural-interpretive modeling was used to validate the components of the model. Philosophically, this research has an interpretive approach and is developmental in terms of orientation.In this research, we use qualitative content analysis with a thematic analysis unit (Sandelowski, 1995). In this regard, we have used the method of Braun and Clark (2006):Stage 1: Familiarizing yourself with your data "repeatedly reading the data" and actively reading the data (looking for meanings and patterns).Stage 2: Creating initial conceptual identifiers from the dataStage 3: Categorizing different identifiers in the form of selective identifiers and sorting the identified data summary.Stage 4: Reviewing the primary themes createdStage 6: Defining and naming sub-themesStage 6: Review, comparison, and participation of experts, and final analysis and report writing (Hajipour et al., 2015).The structural-interpretive modeling strategy is a suitable method for identifying and designing the model of complex relationships between the components of a phenomenon (Attri et al, 2013). This method was first proposed and introduced by Warfield (1974).The data collection tool in the qualitative section was semi-structured documents and interviews, and in this stage, 22 experts were selected using non-probability sampling and snowball methods. In the stage of structural-interpretive modeling, the number of samples was 14 experts. Also, to measure the reliability and validity of the research findings, it was indicated that the coefficient of Cohen's kappa is 0.7544, and since it is more than 0.7, it indicates the appropriate reliability of the findings. Research FindingsThe governance model of the endowment system with 3 main themes of strategic factors, infrastructural factors, and consequences and effects, as well as 11 sub-themes of data and information management, spatial oriented strategic plan, structure and model of the endowment administration, coherence and integration, rule of law, accountability, transparency, participation, independence, outcomes, and effects and 46 components were compiled, and the dimensions of the model were organized in four levels Discussion and ConclusionThe three key axes and bottlenecks of endowment governance are explained below:Management of data and information instead of the management of endowments:To implement the trustee-based governance of endowments, information on endowments and real and legal trustees (charities), including the intentions, geography, qualifications of trustees, and the like, should be collected in the territorial arena (Charities Regulator, 2018).The structure and model of endowment administration:In the trustee-centered governance model, each endowment is considered a self-sufficient unit with a legal personality, and a board of trustees, a trustee, and a supervisor can be considered for its management. Therefore, in contrast to state-oriented governance, which has a simple approach, in trustee-oriented governance, a complex, non-hierarchical approach based on the endowment is dominant.The spatial-oriented strategic plan:Having a program based on local requirements, needs and capacities can provide further development and progress. It is obvious that endowments also have specific and special intentions in the field of land in different regions, and the spatial-oriented strategic plan should be formulated and implemented in accordance with this issue, and each region and sometimes each endowment (large endowment) has its own special plan (Chew, 2009). References:Attri, R., Devi, N. & Sharma, V. (2013). Interpretive structural modeling (ISM) approach: An overview. Research Journal of Management Sciences, 2(2), 3-8.Bozzini, E. & Enjolras, B. (Eds.). (2011). Governing ambiguities. Baden-Baden: Nomos Verlag.Braun, V. & Clarke, V. (2006). Using thematic analysis in psychology. Qualitative Research in Psychology, 3(2), 77-10.Charities Regulator. (2018(. Charities Governance Code, Dublin.Chew, C. (2009). Strategic Positioning in Voluntary and Charitable Organizations. Publishing RoutledgeDanai Fard, H. & Abbasi, T. (2007). Administrative reforms in Iran: An analysis of government downsizing. Daneshvar Raftar, 15(29), 102-121.Hajipour, B., Moutamani, A. & Tayyebi Abolhasani, A.H. (2015). The combination of success factors for the commercialization of advanced technology products. Innovation Management, 5(4), 54-19.Khaksar Astane, H., Rahnama, Ali. & Ibrahim, H. (2014). Pathology of the position of the endowment institution in strengthening the country's economy. The first knowledge-based conference on resistance economy.Research Center Parliament. (2008). Pathology of non-governmental organizations in Iran. Rhodes, R. (1997). Understanding governance: Policy networks, governance, reflexivity, and accountability. Buckingham, PA: Open University Press.Sandelowski, M. (1995). Sample size in qualitative research. Res Nurs Health, 18(2), 179- 83.Warfield, J.N. (1974). Developing interconnection matrices in structural modeling. IEEE Transactions on Systems, Man, and Cybernetic, 4(1), 81-87.

IntroductionRegarding the government’s withdrawal and the development of the market logic to different areas of social life, non-governmental organizations (NGOs) have gained great importance as one of the centers of resistance against such a challenge. The institutions with the main function of healthcare activities are one of the most important NGOs. In recent years, the number of such NGOs has significantly increased due to the dramatic increase in healthcare costs in Iran, so it has been estimated that about 10000 health-related NGOs are active in the country (Hosseinkhani et al., 2016). Despite the importance and increase in the number of such organizations, there is limited research in this regard in Iran (Mohammadi et al., 2019; Damari et al., 2014; Khodayari-zarnagh et al., 2020); however, the existing studies have mostly investigated the functions of such organizations and their barriers to suggest strategies to improve their performance. But, the present study mainly addressed the problem from a critical and pathological perspective. To be more precise, this research aimed to study the pathology of such organizations and thus sought to study an example of such health-related NGOs[1] in the city of Isfahan to critically analyze its function. MethodologyTo collect data, the representatives of an NGO in Isfahan were interviewed to examine their experiences in this regard and the role of such organizations in developing their experiences. A purposive sampling method was used to select this organization and the interviewees. As common in qualitative research, the theoretical saturation method was used to determine the sample size, and the interviews were conducted with 12 representatives and employees of the organization. The content analysis method was used to analyze the data. The analysis started immediately after the first interview and, regarding the goals of the study, it has been tried to extract some abstract themes from the interviews. In addition, it was tried to use appropriate quotations from the interview texts to provide the research credibility.FindingsThe results showed that the charitable organization under study in Isfahan is working to provide palliative care in four domains, and is involved with problems and issues caused by the erosion of the quality of working life of the employees in objective aspects (defective service compensation system, inappropriate space and limited facilities and equipment, reduced professionalism, neglecting the development of the professional skills and personal characteristic, and neglecting the occupational future of the employees outside the organization); in mental aspects (high work pressure and tension, reduced job security, lack of transparency of the organization’s affairs, reduced quality of assigned tasks to employees); dysfunctional communication at internal levels within the organization (reduced quality of intra-and inter-group interactions, problems to identify issues, lack of bottom-up feedback, lack of communication between the board members and the employees); dysfunctional inter-organizational communication (lack of interaction between the branches of the organization, discriminatory view to the branches of the organization by the main office, failure in recruitment and participation processes), and extra-organizational communication (viewing patients as a commodity, and lack of supportive rules). Discussion and Conclusion In the analysis section, the results of the present study were compatible with the theoretical foundations of critics of the negative aspects of NGOs. The results also indicated that the organization under study moved away from the main goals and, according to the participants, it faced criticism in the objective and subjective fields of the employees’ quality of life, as well as the intra-inter- and extra-communication levels. However, it should be noted that if the NGO under study can overcome the problems in serving cancer patients, its performance will be more in line with the theory of Durkheim, Habermas, and Burawoy, regarding the importance of the role of NGOs, because it prevents the market forces and government from making the patient their object, and on the other hand, it especially provides a space where the social subordinates can meet some of their medical needs. In this regard and to improve some of the mentioned problems, the main elements of the system, especially the government, should be involved in supporting health-related charitable institutions and their members including physicians, nurses, social workers, psychologists, experts, and even clients, as well as the Assembly to pass facilitating rules. Furthermore, the agility of executive institutions and decision-making of public institutions, as well as the deep change of views of the benefactors, managers, and executive staff of charitable institutions, and correction of their attitudes and the achievement of their goals toward ethical and humanitarian issues are of great importance. AcknowledgmentWe hereby thank the representatives and employees of the medical institution under study, who cooperated with us in conducting the study and shared their lived experiences and views with the research team. [1] The title of the center is not mentioned in this manuscript due to the ethical limitations of the research for publication.

Introduction During the Qajar and Pahlavi periods, some institutions and those involved in charity affairs dealt with the problem of begging and dealing with the affairs of beggars. This approach is worthy of consideration because it indicates the emergence of new attitudes in the field of good affairs and solving social problems. The complexity of the dimensions of begging, the existence of professional beggars, and the variety of begging types provide challenges for benefactors in managing the affairs of beggars. Charities gradually adopted a special management style to solve such challenges by adopting special measures and fixing in their statutes. This research is a reflection on the functioning of charities in the affairs of beggars and the evaluation of the challenges faced by them in the Qajar and Pahlavi periods. Method This research, compiled with the descriptive-analytical method and using archival documents, seeks to answer the reasons for the benefactors' approach to the affairs of beggars, and how they function in the management of beggars. In this article, the management style of two examples of charities whose measures have been effective in solving some of the challenges of organizing the affairs of beggars has been proposed. Findings Some charities active in the affairs of beggars made changes in their goals and performance by replacing quality activities based on intelligent support instead of physical giving. Result The management style of the charities studied in this research is based on the classification of beggars and their organization based on the indicators of each skill training efficiency.The way of managing the charities that have been introduced as a model in this research is based on several principles as follows:-Research and review the quality of entitlement of the covered people,- Separation of beggars: separating children, separating women and men, separating beggars who are able to work from beggars who are disabled.- Teaching the necessary skills to beggars and creating business for them.

IntroductionConsidering the importance of charity and benevolent acts as one of the most prominent religious-ethical teachings of all religions including Mazdaism, since the Qajar period and following the Persians' decision to improve their conditions, philanthropy and benevolent acts, especially the allocation of endowments, grew significantly among Iranian Zoroastrians to improve the economic, cultural and social status. After creating the possibility for increased social participation in the following years, Mazdaysana followers took extensive measures to improve the cultural and social development of their society. They established and expanded endowments with welfare, health, religious, cultural, and educational functions. In light of this introduction, it is important to note that the primary objective and problem of the present research is to answer the question of what was the role of the endowments of Arbab Rostam Giv in Iran's social and cultural development during the second Pahlavi period.The research background of the present topic shows scattered works, including the booklet "Memorandum for commemorating the philanthropist Rostam Giv" - which mentions the biography of Arbab Rostam Giv - and has a brief review of the scope of his endowments and charitable acts.Hadi Hakimian's article titled "Cultural Developments of Yazd from September 1941 until the coup d'état on August 28, 1953", as well as the book "The reservoirs of Yazd city, an overview of their function and structure" written by Hossein Maserrat, and Elham Malekzadeh and Mahdieh Khani Sanich's article titled "Endowed Reservoirs of Yazd in the Qajar and Pahlavi Periods" are other researches that briefly and case-specifically dealt with the charitable donations of Arbab Rostam Giv and the role of his reservoir in supplying water to Yazd in the 1940s. A descriptive account of Arbab Rostam Giv's endowments is included in Zahra Gholami Badi's thesis entitled "Field Investigation of the Extent of Giving and Endowment among Contemporary Zoroastrians of Iran".Research MethodologyBy using library studies and archival documents in conjunction with historical research on the subject of the article, descriptive-analytical research is performed, using all unpublished works and documents related to Arbab Rostam Giv's endowments to explain their contents. Zoroastrian sources and documents are referenced extensively in this article, including new research, Zoroastrian official bodies, and internal reports of the Zoroastrian Association as well as their other manifestos. Research findingsIn the religion of Mazdysana, there is a lot of emphasis on sharing efforts in the matter of charity and giving. One of the notable examples of philanthropy is "Nahade, Bahar-Dasht, Band-Mal" that Zoroastrian society has tried to preserve and expand this admirable tradition in various periods of history. From the 18th century and under the influence of the developments of the new world and the expansion of Zoroastrians' connections with the Persians of India, the scope of Iranian Zoroastrians' endowments was inclined towards the creation and expansion of welfare-health charitable institutions. Arbab Rostam Giv and his wife, Morvarid Amanat, as one of the influential capitalists of contemporary Zoroastrian society, started to found and expand endowments and form a coherent structure for the preservation and development of these endowments in the 1940s due to not having any children of their own and their desire to do good work and help their people. The geographical scope of Giv endowments included the cities of Yazd, Tehran, Shahi, and Damavand. The scope of his endowment activities included the construction of water reservoirs, the construction and development and support of educational, welfare, health, and treatment centers, community halls, residential complexes for the needy, the construction of Adrian and Darb Mehr, the development of tombs and financial assistance to individuals, institutions, and organizations, and support for publishing and research affairs. The endowments of the Giv family in the field of education, with priority given to the construction of girls' schools over boys, and careful consideration in the naming of these educational units, paid special attention to the commemoration of their families, such as Shapur and Kharman Giv. In this regard, the honoring of scientific luminaries related to Zoroastrian society, such as Arbab Khodabakhsh and Ebrahim Poordawood, also indicates Arbab Rostam's point of view toward honoring the cultural status of influential people in the cultural sphere of Zoroastrian society.Discussion and ConclusionArbab Rostam Giv was among the first people of the Zoroastrian community who, under the influence of extensive interactions with other communities and taking advantage of successful financial and supervisory models, made efforts to organize sustainable charitable activities in the new world order. With this approach, he realized the necessity of creating a charity foundation and a coherent organization to monitor and maintain family endowments, and for this purpose, he established a suitable organization to manage his endowments. The event, which with the regular goals and plans that Arbab Rostam had considered for his endowments if continued, could play a leading role in the social and cultural development of Iranian and non-Iranian society, as well as non-Zoroastrian Iranians. This point is raised by taking into account that there is no detailed report in the written sources regarding the results of the charitable activities of Arbab Rostam Giv and his charity foundation as well as the charitable organization of Giv endowments.It is clear that the profound cultural effects left by the quality of teaching in educational centers were built under the activities of the foundation, which nurtured outstanding people, who became the source of effective actions in the following years of their social, cultural, and political life. Or, as a result of the creation of Zoroastrian homes for the needy, in addition to preserving their human dignity, the family foundations of the needy people affected by the material and spiritual support of these people were preserved. It should also be noted that the content coherence of the religious and cultural activities of Zoroastrians, especially Zoroastrians of Tehran, is dynamic and established under the shadow of the creation of Adrian and other Giv foundation buildings as a place for the establishment and gathering of the Zoroastrian community and the performance of their religious and cultural rituals. In more precise terms, it can be claimed that under the actions of the Giv Charity Foundation and the extent of its endowments among the Zoroastrians, especially the Zoroastrians of Tehran, the vitality and social life of Zoroastrians in the contemporary period took on a different form and by using the facilities of the mentioned endowments, the Zoroastrian community benefited greatly from experienced sustainable development in cultural and social fields.