Document Type : Research Paper
                            
                        
                                                    Authors
                            
                                                            
                                                                            1
                                                                        Ph.D. Student in Educational Management, Department of Management and Accounting, Bandar 'Abbas Branch, Islamic Azad University, Bandar 'Abbas, Iran                                
                                                            
                                                                            2
                                                                        Associate Professor, Department of Management and Accounting, Bandar 'Abbas Branch, Islamic Azad University, Bandar 'Abbas, Iran                                
                                                            
                                                                            3
                                                                        Associate Professor, Department of Management and Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran                                
                                                            
                                                                            4
                                                                        Assistant Professor, Department of Management and Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran                                
                            
                                                                            
                        
                        
                            Abstract
                            The purpose of this study is to perform an analytical study of religious endowment (waqf) and to provide a model to institutionalize endowment culture in the universities and higher education institutions. This research has a hybrid strategy. Therefore, the studied population are qualitatively and quantitatively different. The qualitative part of the statistical community includes experts in the field of endowment. The quantitative population studied in this study includes all donors and high level managers of universities and institutions of higher education of Hormozgan province, whose number is 135 according to statistics. For quantitative analysis and to test the hypotheses related to the components of the model and the whole model of the research, T-test is used. For this purpose, SPSS version 22 is used. For the qualitative part, the grounded theory approach and Maxqda10 software are used. The research findings show that this research is a model consisting of six dimensions (education, facilitator, strategies, culture, barriers, and results) and 42 components. It was shown that universities and higher education institutions should pay attention to the variables of education, facilitator, strategies, culture, barriers, and results in order to move towards the institutionalization of endowment. 
                        
                        
                        
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