Discretionary firm donation is usually related to the stakeholder theory and corporate social performance. Although theoretical explanations for this social behavior are pervasive in related literature. empirical modeling remains underdeveloped. We developed an explanatory structural model of discretionary firm donation using firm and industry level indicators. https://www.alarecre.com/Wizarding-World-Harry-Potter-Scar-and-Glasses-iPhone-13-Pro-MagSafe-Case-p90262/