The case for theoretical scrutiny of philanthropy's achievements and problems, in the institutional settings in which it operates, has never been stronger. In this introduction to IJMR’s special issue on philanthropy, we examine the developing levels and directions of institutional philanthropy scholarship, together with the consensual and contradictory themes they exemplify and the theoretical leads to which they give rise. Modern philanthropic theory is still largely based on archetypes developed in the early 20th century that accord a central role to foundations in addressing social challenges, yet the complex health, education and social service fields within which philanthropy operates have changed dramatically. We argue for the elevation of, and deepening directions for, theoretical study of institutional philanthropy. At present, institutional philanthropy has a modest theoretical literature, at the same time as we can notice an extensive and growing grey literature in the philanthropic community, often grounded in traditional strategic management. We reflect on the grey literature's potential development into theoretical scholarship, drawing on and fusing with a broader range of academic disciplines and organizational theories, and the linked study of the field as a discourse community. Here, the challenges of visibility and transparency in relation to privacy are significant, whether for accountability or research access.

中文翻译：

---

慈善事业的管理和组织：新的方向和有争议的暗流

在慈善事业运作的制度环境中，对慈善事业的成就和问题进行理论审查的理由从未如此强烈。在这篇IJMR 简介中的慈善特刊，我们研究了机构慈善学术的发展水平和方向，以及它们所体现的一致和矛盾的主题以及它们所产生的理论指导。现代慈善理论仍然主要基于 20 世纪早期发展起来的原型，这些原型赋予基金会在应对社会挑战方面的核心作用，但慈善运作的复杂的健康、教育和社会服务领域发生了巨大变化。我们主张提升和深化机构慈善理论研究的方向。目前，机构慈善的理论文献不多，同时我们可以看到慈善界的灰色文献广泛且不断增长，通常以传统的战略管理为基础。我们反思灰色文学发展为理论学术的潜力，借鉴和融合更广泛的学科和组织理论，以及作为一个话语共同体的该领域的相关研究。在这里，与隐私相关的可见性和透明度的挑战是重大的，无论是对于问责制还是研究访问。