private foundation

简明释义

私人基金会

英英释义

例句

1.The private foundation was established in memory of a philanthropist who believed in education.

该私人基金会是为了纪念一位相信教育的慈善家而成立的。

2.A private foundation often has a board of directors that decides on grant allocations.

一个私人基金会通常有一个董事会来决定拨款分配。

3.Donors can receive tax benefits when they contribute to a private foundation.

当捐赠者向一个私人基金会捐款时，可以获得税收优惠。

4.The private foundation focuses on education and health initiatives in underserved communities.

该私人基金会专注于服务不足社区的教育和健康计划。

5.Many wealthy individuals choose to establish a private foundation to manage their charitable giving.

许多富裕的个人选择成立一个私人基金会来管理他们的慈善捐赠。

作文

A private foundation is a type of charitable organization that is typically established by an individual, family, or corporation with the primary purpose of distributing funds to support various philanthropic activities. These foundations play a crucial role in the nonprofit sector by providing financial resources to organizations and initiatives that align with their mission. Unlike public charities, which receive funding from the general public, a private foundation primarily relies on its own investment income to fund its grants and operations.The origins of private foundations can be traced back to the early 20th century when wealthy individuals began to formalize their charitable giving through structured entities. One of the most notable examples is the Ford Foundation, established in 1936 by Edsel Ford and his family. This foundation has since become one of the largest and most influential philanthropic organizations in the world, supporting various causes such as education, human rights, and poverty alleviation.Establishing a private foundation can be a significant undertaking, as it requires careful planning and adherence to legal regulations. In the United States, for instance, the Internal Revenue Service (IRS) classifies these foundations as 501(c)(3) organizations, meaning they are exempt from federal income tax. However, they are subject to specific rules, including a minimum annual distribution requirement. This means that a private foundation must distribute at least 5% of its assets each year to maintain its tax-exempt status.One of the unique aspects of private foundations is the ability to influence the direction of their charitable giving. Founders often have the freedom to choose which causes to support and how to allocate their funds. This can lead to innovative approaches to philanthropy, as many private foundations focus on long-term solutions rather than immediate relief efforts. For example, the Bill and Melinda Gates Foundation, established by the co-founder of Microsoft and his then-wife, has invested billions in global health initiatives and education reform, aiming to tackle systemic issues rather than just providing short-term aid.However, the influence of private foundations is not without controversy. Critics argue that the concentration of wealth in these entities can lead to a lack of accountability and transparency in the philanthropic sector. Since private foundations are not required to solicit public donations, they may operate without the same level of scrutiny as public charities. This raises questions about whose interests are being served and whether the priorities of wealthy individuals align with the needs of the broader community.In conclusion, private foundations serve as vital players in the landscape of philanthropy, offering substantial financial contributions to various social causes. While they provide opportunities for innovative giving and targeted impact, it is essential to remain aware of the potential implications of their influence. As society continues to evolve, the role of private foundations will likely adapt, reflecting changing values and priorities in philanthropy. Understanding their function and impact is crucial for anyone interested in the nonprofit sector and the future of charitable giving.

私立基金会是一种慈善组织，通常由个人、家庭或公司设立，主要目的是分配资金以支持各种慈善活动。这些基金会在非营利部门中发挥着至关重要的作用，为与其使命相符的组织和倡议提供财务资源。与从公众获得资金的公共慈善机构不同，私立基金会主要依靠自身的投资收入来资助其赠款和运营。私立基金会的起源可以追溯到20世纪初，当时富裕的个人开始通过结构化实体正式化他们的慈善捐赠。其中一个最著名的例子是福特基金会，该基金会由埃德塞尔·福特及其家族于1936年成立。此后，该基金会已成为全球最大的和最具影响力的慈善组织之一，支持教育、人权和减贫等各种事业。建立私立基金会可能是一项重大工作，因为这需要仔细规划和遵守法律法规。例如，在美国，国税局（IRS）将这些基金会归类为501(c)(3)组织，这意味着它们免于联邦所得税。然而，它们也受到特定规则的约束，包括最低年度分配要求。这意味着，私立基金会必须每年分配至少5%的资产，以维持其免税地位。私立基金会的一个独特方面是能够影响其慈善捐赠的方向。创始人通常有自由选择支持哪些事业以及如何分配资金。这可能导致对慈善事业的创新方法，因为许多私立基金会专注于长期解决方案，而不是立即救助。例如，比尔和梅琳达·盖茨基金会，由微软联合创始人及其前妻成立，已在全球健康倡议和教育改革上投入数十亿美元，旨在解决系统性问题，而不仅仅是提供短期援助。然而，私立基金会的影响并非没有争议。批评者认为，这些实体财富的集中可能导致慈善领域缺乏问责制和透明度。由于私立基金会不需要公开募捐，因此它们的运作可能没有公共慈善机构的同等审查。这引发了关于谁的利益得到服务以及富裕个人的优先事项是否与更广泛社区的需求一致的问题。总之，私立基金会作为慈善事业的重要参与者，为各种社会事业提供了可观的财务贡献。虽然它们为创新捐赠和有针对性的影响提供了机会，但必须意识到其影响的潜在含义。随着社会的不断发展，私立基金会的角色可能会适应，反映慈善事业中不断变化的价值观和优先事项。理解它们的功能和影响对于任何对非营利部门和慈善捐赠未来感兴趣的人来说都是至关重要的。