In scenarios where alumni giving is uncommon, the present study seeks to construct a conceptual framework to examine the possible predictors that may influence alumni giving behavioural intention to public universities in the Malaysian context. An extended theory of planned behaviour was incorporated into the conceptual framework to offer a comprehensive elaboration of alumni giving behavioural intention, encompassing attitude towards giving, subjective norms, facilitating conditions, and tax exemption as a moderator. This conceptual study provides new information on important predictors related to the determinants of alumni behavioural intention by examining four constructs (attitude towards giving, subjective norms, facilitating condition, and tax exemption), which could predict the contributory factors that influence alumni's giving intention to their alma mater.