Bhagavad Gita
17.21

यत्तु प्रत्युपकारार्थं फलमुद्दिश्य वा पुनः | दीयते च परिक्लिष्टं तद्दानं राजसं स्मृतम् ||

yat tu pratyupakārārthaṁ phalam uddiśya vā punaḥ dīyate ca parikliṣṭaṁ tad dānaṁ rājasaṁ smṛtam

Translation

But charity given with the expectation of return, or with a desire for fruit, or reluctantly — that is held to be rajasic.

Interpretation

Rajasic dana: giving in expectation of return (pratyupakarartha — expecting reciprocal benefit), giving with a desired result in mind (phalam uddiśya — wanting something specific in return), or giving reluctantly (pariklishtam — with pain, as if it costs the giver). This covers most conventional philanthropy: tax benefits, social reputation, networking, guilt-relief. The giver who gives reluctantly has not yet understood the joy of genuine giving. All three forms of rajasic giving keep the transaction frame intact — there is always the calculation of what comes back.