The literature addressing the evolution of philanthropy, social responsibility and the culture of giving in the United Arab Emirates through civic engagement at societal, institutional, and individual levels is scant. There is a lack of both theoretical and empirical work in this important area of the culture of the UAE. This paper contributes to both the scholarship of benevolent philanthropy and the inquiry of the development and current status of the social responsibility and the culture of giving across the Emirates at macro and micro levels. Drawing on theories of traditional and modern worldviews and practices, the study critically examines the theory of economic-material factors of philanthropy. The paper endeavors to develop theoretical orientations incorporating “corporate social responsibility” that goes beyond the market-oriented philanthropy to encompass cultural and moral values. It attempts to demonstrate how the culture of giving developed in the UAE from traditional small scale practices prevalent in the pre-oil era into institutional, national and global activities incorporating various forms of government, non-government, societal and individual philanthropy. It seeks to show that social organization, traditional worldview and new cosmology are viewed as essential forces that, along with global forces, shape the unique landscape of the culture of giving in the Emirates society. Philanthropy plays a large role in the UAE government's public diplomacy outreach abroad. The paper tackles the social responsibility of wealth and the role parlayed by religious and political leaders as well as government and non-government organizations (NGOs) in the development of philanthropy and the culture of giving among Emirati people. Philanthropic and voluntary activities are diverse and complex phenomena and require an interdisciplinary approach. Therefore, the study, applying the heuristic tools of survey, ethnography and cross-cultural inquiry, examines individual, societal, institutional, religious and political dimensions of the culture of giving as defined, theorized and practiced in the United Arab Emirates. It discusses the impact of philanthropy on the transformation of social relations as well as the impact of social relations on the way philanthropy is used by the Emirati people.