We examined whether corporate charitable giving (CCG) in China benefits corporate performance (CP) in terms of sales growth (SG), return on asset (ROA), return on equity (ROE), and Tobin’s Q (TQ), and revealed several findings. First, testing shows variation in the impact of CCG on CP. Whereas the ratio of corporate charitable giving (RCCG) to total sales revenue does not significantly enhance SG, ROA, and ROE, it is positively related to TQ. Second, the positive relationship between RCCG and TQ originates from non-state-owned firms (NSOFs) rather than state-owned firms (SOFs). Third, Chinese firms may use CCG as traditional philanthropy to enhance long-term performance instead of strategically using it to generate short-term performance. Lastly, an inverted U-shaped relationship exists between RCCG and TQ, especially for NSOFs.

As the dominant form of rural tourism (RT) in China, Nong Jia Le (NJL) has made it possible for local farm households to benefit. In this article, a four-step strategy based on binary logistic regression was introduced to identify the most important factors influencing the participation of farm households in NJL. Next, a comparative study based on data from two NJL communities was conducted to test the approach and identify the most important influential factors as well as the differences. The results showed that the approach could identify the optimal model and the most influential factors in different rural communities. The comparative study indicated that for Pinglou Village, the most influential factors were “education years” and “gender ratio”, while in Baozi Village, the three most influential factors were “education years”, “consumption level”, and “land area”. Implications were put forward to improve the level of participation and hospitality of NJL.